[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。    hgO?+x  
会计报表statement of account 3ji:O T  
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往来帐目account current h0Jl_f#Y  
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现在往来帐||存款额current accout TwFb%YM  
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销货帐account sales gxmc|  
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共同计算帐项joint account 5UOk)rOf  
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未决帐项outstanding account tU:FX[&?R  
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贷方帐项credit account||creditor account yX!#a>d"H  
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借方帐项debit account||debtor account H]Wp%"L  
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应付帐||应付未付帐account payable 2xTT)9Tq*  
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应收帐||应收未收帐account receivable maDz W_3  
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新交易||新帐new account A]?^ H<  
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未决帐||老帐old account g$3>~D  
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现金帐cash account *{5>XH{ x  
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流水帐running account BXhWTGiG  
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暂记帐||未定帐suspense account >5Lexj  
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过期帐||延滞帐overdue account||pastdue account #D)x}#V\  
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杂项帐户sundry account 0H:dv:#WAI  
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详细帐单||明细表detail account S()Za@ [a$  
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呆帐bad account Z$;"8XUM  
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会计项目title of account !T'X 'Q  
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会计薄||帐薄account-book r4 eUZ .8R  
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营业报告书||损益计算表account of budiness||business report o&
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借贷细帐||交验帐account rendered @@}`hii  
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明细帐account stated Alz~-hqQ  
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与…银行开立一户头to open an account with R^8B3-aA`  

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与…银行建立交易to keep account with e4.&aIC[  
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继续记帐to keep account (9GbG"   
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与…有交易to have an account with - L ~ Uu^o  
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作成会计帐||有往来帐项to make out an account with l{%a&/  
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清算||清理债务to make up an account UqtHxEI%R~  
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清洁帐目||与…停止交易to close ones account with \A(5;ZnuD  
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结帐to close an account Q]\j>>  
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清理未付款to ask an account||to demand an account ( u f5\}x  
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结清差额to balance the account with 295w.X(J
 
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清算to settle an account||to liquidate an account||to square an account D[~}uZ4\  
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审查帐目||监查帐目to audit an account }m_t$aaUc1  
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检查帐目to examine an account !}q."%%J_%  
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转入A的帐户to charge the amount to As account W)-hU~^OM  
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以计帐方式付款to pay on account W5/};K\.  
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代理某人||为某人on ones account||on account of one uF<S  
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为自己计算||独立帐目on ones own account b42QBTeg  
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由某人收益并负风险on ones account and risk||for ones account and risk Wp
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由某人负担for ones account||for account of one sVoR?peQ  
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按某人指示||列入某人帐户by order and for account of one #eLN1q&Z  
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列入5月份帐目for May account CWvlr nv  
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编入某中帐项下to pass to the account of||to place to the account of |."G?*  
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寄出清算书to send in an account||to send in render an account I-{^[pp  
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支票薄cheque book  *;X-\6  
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支票陈票人cheque drawer 6KB^w0oA  
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持票人cheque holder .FJ j  
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不记名支票cheque to bearer||bearer cheque %-r?=L  
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记名支票||认人支票cheque to order  feN!_-  
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到期支票antedated cheque nqeVV &b!  
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未到期支票postdated cheque <b'1#Pd>0  
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保付支票certified cheque `OBl:e  
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未获兑现支票，退票returned cheque G}q<{<+$  
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横线支票crossed cheque ovSH}h!  
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普通横线general crossing ILNXaJ'0a  
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特别横线special crossing ~7dF/Nn5  
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空白支票blank cheque N|o>%)R  
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失效支票，过期支票stale cheque y{?Kao7Ij  
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普通支票open cheque 4':MI|/my_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *0lt$F$~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 YN
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支票换现金||兑现to cash a cheque /8:gVXZi  
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清理票款to clear a cheque ]LMiMj  
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保证兑现to certify a cheque 2UQN*_  
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填写支票数额to fill up a cheque 4a#B!x W  
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支票上划线to cross a cheque n<=y"*  
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开发支票to make out a cheque t2~"B&7My  
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签发支票，开立支票to draw a cheque||to issue a cheque xAeZ7.Q&  
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透支支票to overdraw a cheque 3/SfUfWo  
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背书支票to endorse a cheque 8.:B=A  
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请付票款||清付票款to pay a cheque||to honour a cheque pM1=UF  
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支票退票to dishonour a cheque s@/B*r9  
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拒付支票to refuse a cheque @$2`DI{_^  
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拒付支票to stop payment of a cheque 4he v ;  
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提示要求付款to present for payment 0sq=5 BnO  
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见票即付持票人payable to bearer M="WUe_  
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支付指定人payable to order $Uv<LVd(  
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已过期||无效out of date||stale B|Rpm^|  
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请给出票人R/D||refer to drawer sRo<4U0M;l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oo$WD6eCR  
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文字与数字不一致words and figures differ nN_94 ZqS<  
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支票 .,d$%lN  
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时间已过account closed `JY>v io  
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更改处应加盖印章alterations require initials E7Gi6w~\  
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时间已过effects not cleared :?&WKW  
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停止付款payment stopped &bS"N)je  
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支票毁损cheque mutilated 0^)8*O9$  
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汇款||寄钱to remit||to send money **w*hd]

 
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寄票供取款||支票支付to send a cheque for payment 0c\|S>g[  
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寄款人a remitter ;f ;*Q>!  
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收款人a remittee wC
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国外汇票foreign Bill }Nd`;d  
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国内汇票inland Bill ^b|Nw:  
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跟单汇票documentary bill l~Wk07r3  
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空头汇票accommodation bill +{Vwz  
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原始汇票original bill X-ki%jp3  
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改写||换新票据renewed bill BqEubP(si  
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即期汇票sight bill||bill on demand 2Fp]S a  
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…days after date||…days after date…日后付款 8yo6v3JqC  
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…months after date||…months after date…月后付款 f w>Gx9  
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见票后…日付款…days after sight||…days sight t1{%FJ0F  
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见票后…月付款…months after sight||…months sight /HJ(Wt q  
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同组票据set of bills \F+o
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单张汇票sola of exchange||sole of exchange QB|fFj58u  
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远期汇票usance bill||bill at usance r5qx! >  
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长期汇票long bill *I1W+W`G  
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短期汇票short bill llG#nDe  
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逾期汇票overdue bill oY6|h3T=Q$  
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宽限日期days of grace #|_UA}Y  
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电汇telegraphic transfer （T.T） f]A6Mx6  
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邮汇postal order||postal note （Am.）||post office order||money order <^'+]?  

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本票promissory note （P/N） yz$1qEII`q  
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押汇负责书||押汇保证书letter of hypothecation 59Q Q_#>  

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副保||抵押品||付属担保物collateral security OmjT`,/  
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担保书trust receipt||letter of indemnity _N f[HP  
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承兑||认付acceptance _7"W\gn:9  
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单张承兑general acceptance L=
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有条件承兑qualified acceptance XTaWd0Y  
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附条件认付conditional acceptance #&KE_n  
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部分认付partial acceptance   s:F+bG}|