[专业英语]2011年注册会计师考试常见英语单词辅导（一） [复制链接]

      2011年注册会计师考试常见英语单词辅导（一），清算to settle an account||to liquidate an account||to square an account。   |qf9-36  
会计报表statement of account GIR12%-EO  
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往来帐目account current 5$$]ZMof  
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现在往来帐||存款额current accout gKPqU@$*  
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销货帐account sales $"=0{H.?  
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共同计算帐项joint account  |FFMQ"  
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未决帐项outstanding account (1Jc-`  
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贷方帐项credit account||creditor account b&pL}o?/k  
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借方帐项debit account||debtor account -N2m|%B  
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应付帐||应付未付帐account payable EixAmG  
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应收帐||应收未收帐account receivable ]jP0Z#  
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新交易||新帐new account xn7bb[g;  
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未决帐||老帐old account 6uWPIM;  
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现金帐cash account kmsgaB7?  
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流水帐running account |\q@XCGei  
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暂记帐||未定帐suspense account K WT[b?  
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过期帐||延滞帐overdue account||pastdue account =xHzhh  
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杂项帐户sundry account ,6^V)F  
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详细帐单||明细表detail account 1?ST*b  
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呆帐bad account )m$i``*<  
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会计项目title of account x?-kt.M  
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会计薄||帐薄account-book F%e5j9X`  
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营业报告书||损益计算表account of budiness||business report o^&nkR  
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借贷细帐||交验帐account rendered nM&UdKf3  
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明细帐account stated ALnE[}N6,  
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与…银行开立一户头to open an account with WCZeY?_^c  
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与…银行建立交易to keep account with c,RY j  
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继续记帐to keep account H;rLU9b  
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与…有交易to have an account with 14;lB.$p  
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作成会计帐||有往来帐项to make out an account with =5Auk5&  
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清算||清理债务to make up an account b!xm=U  
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清洁帐目||与…停止交易to close ones account with sz+Uq]Mn  
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结帐to close an account JqmKD4p  
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清理未付款to ask an account||to demand an account -6u#:pVpU  
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结清差额to balance the account with !~~j&+hK\  
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清算to settle an account||to liquidate an account||to square an account 'uOzC"_yF  
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审查帐目||监查帐目to audit an account hPHrq{YZ  
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检查帐目to examine an account Yi+~}YP.E(  
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转入A的帐户to charge the amount to As account E@F:U*A6%  
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以计帐方式付款to pay on account N%.DjH  
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代理某人||为某人on ones account||on account of one sR1 &2hB  
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为自己计算||独立帐目on ones own account sC .R.  
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由某人收益并负风险on ones account and risk||for ones account and risk tyLR_@i%%  
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由某人负担for ones account||for account of one /j1p^
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按某人指示||列入某人帐户by order and for account of one S0ct;CS  
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列入5月份帐目for May account ZREAEGi{  
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编入某中帐项下to pass to the account of||to place to the account of N3};M~\  
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寄出清算书to send in an account||to send in render an account 2Z-BZuK6p  
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支票薄cheque book \4SFD3$&  
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支票陈票人cheque drawer "*@iXJxv5  
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持票人cheque holder ~P5!VNJ;r  
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不记名支票cheque to bearer||bearer cheque r)mm8MI!Z  
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记名支票||认人支票cheque to order rr4yJ;qpeP  
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到期支票antedated cheque [,5clR=F  
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未到期支票postdated cheque zck)D^,aO  
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保付支票certified cheque )K2n!Fbd  
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未获兑现支票，退票returned cheque c2"eq2'BS  
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横线支票crossed cheque 4 qW)R{%  
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普通横线general crossing z|P& 8#txM  
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特别横线special crossing N7#GK]n%/}  
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空白支票blank cheque 0Xo zYyq  
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失效支票，过期支票stale cheque jEO;  
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普通支票open cheque jA]xpf6}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  b
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ns9g>~  
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支票换现金||兑现to cash a cheque $4M3j%S  
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清理票款to clear a cheque da<1,hF  
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保证兑现to certify a cheque E|fPI u  
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填写支票数额to fill up a cheque O0I/^  
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支票上划线to cross a cheque Cv=
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开发支票to make out a cheque l-npz)EM  
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签发支票，开立支票to draw a cheque||to issue a cheque &S{F"z  
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透支支票to overdraw a cheque SW=p5@Hy{  
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背书支票to endorse a cheque &V;a:  
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请付票款||清付票款to pay a cheque||to honour a cheque x{- caOH  
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支票退票to dishonour a cheque 6 qq7:  
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拒付支票to refuse a cheque j{PX ~/
 
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拒付支票to stop payment of a cheque x<l1s  
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提示要求付款to present for payment RD4)NN6y5}  
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见票即付持票人payable to bearer t'J fiG M  
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支付指定人payable to order Rc 4EF HL  
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已过期||无效out of date||stale lm|`Lh-  
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请给出票人R/D||refer to drawer !r
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pV7Gh`<y  
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文字与数字不一致words and figures differ ]c)SVn$6  
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支票 yShHFlO=  
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时间已过account closed Iqsk\2W]a3  
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更改处应加盖印章alterations require initials }kj6hnQ  
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时间已过effects not cleared MbfzGYA2~  
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停止付款payment stopped *K|aK p}  
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支票毁损cheque mutilated u7?juI#Cl  
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汇款||寄钱to remit||to send money d8HB2c5y0i  
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寄票供取款||支票支付to send a cheque for payment `fZD%o3l  
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寄款人a remitter /\rq$W_  
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收款人a remittee |QLX ..  
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国外汇票foreign Bill rxj@NwAno  
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国内汇票inland Bill ]M;6o@hq  
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跟单汇票documentary bill j;20JA/b  
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空头汇票accommodation bill <D!c ~*[  
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原始汇票original bill Z-SwJtWk  
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改写||换新票据renewed bill oY%"2PW1B  
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即期汇票sight bill||bill on demand ~
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…days after date||…days after date…日后付款 Er"R;l]xJ  
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…months after date||…months after date…月后付款 g={]Mzh  
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见票后…日付款…days after sight||…days sight }A1|jY)x  
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见票后…月付款…months after sight||…months sight mPs%ZC  
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同组票据set of bills eQU-&-wt0  
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单张汇票sola of exchange||sole of exchange uw
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远期汇票usance bill||bill at usance EkJVFHfh  
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长期汇票long bill t_dcV%
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短期汇票short bill 59{;VY81  

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逾期汇票overdue bill Mv
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宽限日期days of grace )]%e  
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电汇telegraphic transfer （T.T） 5;W\2yj
 
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邮汇postal order||postal note （Am.）||post office order||money order M_k`%o  
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本票promissory note （P/N） Bk,2WtVX  
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押汇负责书||押汇保证书letter of hypothecation c Zqfz  
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副保||抵押品||付属担保物collateral security hM?`x(P  
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担保书trust receipt||letter of indemnity hjkLVL  
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承兑||认付acceptance 4S tjj!ew  
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单张承兑general acceptance +jUgx;u,  
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有条件承兑qualified acceptance 1Pm4.C)  
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附条件认付conditional acceptance 2`EVdl7
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部分认付partial acceptance   ioxb
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