[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。   <O4W!UVg  
会计报表statement of account 0E/16@6=  
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往来帐目account current /N=M9i
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现在往来帐||存款额current accout e{}vT$-  
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销货帐account sales V~S(cO[vj  
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共同计算帐项joint account ;I]$N]8YI  
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未决帐项outstanding account 2\9OT>  
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贷方帐项credit account||creditor account b2UqN]{  
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借方帐项debit account||debtor account N`NW*~  
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应付帐||应付未付帐account payable q;9OqArq  
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应收帐||应收未收帐account receivable ;BW9SqlN  
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新交易||新帐new account betTAbF  
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未决帐||老帐old account aHBM9%gV  
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现金帐cash account QHw{@*  
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流水帐running account DUyUA'*4n|  
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暂记帐||未定帐suspense account R/kfbV-b  
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过期帐||延滞帐overdue account||pastdue account JJu}Ed_  
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杂项帐户sundry account [
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详细帐单||明细表detail account 9RJFj?^"
 
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呆帐bad account  VpWpC&  
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会计项目title of account );L +)UV  
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会计薄||帐薄account-book A:,R.P>`C  
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营业报告书||损益计算表account of budiness||business report QS2~}{v  
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借贷细帐||交验帐account rendered 6Y/TqI[   
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明细帐account stated *;<>@*  
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与…银行开立一户头to open an account with r+;AEN48  
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与…银行建立交易to keep account with F+::UWK A  
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继续记帐to keep account `&qeSEs\  
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与…有交易to have an account with K 6HH_T  
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作成会计帐||有往来帐项to make out an account with ~Is-^k)y  
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清算||清理债务to make up an account (X}Q'm$n\h  
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清洁帐目||与…停止交易to close ones account with /d]{ #,k  
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结帐to close an account +hKH\]  
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清理未付款to ask an account||to demand an account 'Z ,T,zW  
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结清差额to balance the account with ik Pm,ZN  
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清算to settle an account||to liquidate an account||to square an account 3rQ;}<*M  
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审查帐目||监查帐目to audit an account BA cnFO  
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检查帐目to examine an account 8.R~Y
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转入A的帐户to charge the amount to As account YR} P;  
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以计帐方式付款to pay on account A*_ |/o
 
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代理某人||为某人on ones account||on account of one 4c/.#?  
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为自己计算||独立帐目on ones own account E3<~C(APW  
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由某人收益并负风险on ones account and risk||for ones account and risk n.\|NR'v  
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由某人负担for ones account||for account of one ??tNMr5{[  
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按某人指示||列入某人帐户by order and for account of one _onEXrM  
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列入5月份帐目for May account K!a4 >Du{  
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编入某中帐项下to pass to the account of||to place to the account of tQ > IJ  
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寄出清算书to send in an account||to send in render an account h-`* S&mZ  
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支票薄cheque book o/Cu^[an  
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支票陈票人cheque drawer 9q=\ _[\[  
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持票人cheque holder uI*2}Q   
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不记名支票cheque to bearer||bearer cheque lx!9KQAM*  
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记名支票||认人支票cheque to order [8J/#!B  
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到期支票antedated cheque ?TXe.h|
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未到期支票postdated cheque &xGcxFd  
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保付支票certified cheque Q]u*Oels  
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未获兑现支票，退票returned cheque N){/#3  
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横线支票crossed cheque #q5 L4uM9  
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普通横线general crossing 3]iBX`Ni  
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特别横线special crossing jnl3P[uQ  
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空白支票blank cheque 5V^+;
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失效支票，过期支票stale cheque !P6\-.  
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普通支票open cheque z}" Xt=G?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .mse.$TK.^  
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支票换现金||兑现to cash a cheque nI-^  
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清理票款to clear a cheque qx1}e  
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保证兑现to certify a cheque \s.c.c*eh;  
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填写支票数额to fill up a cheque 5df~] -=0Y  
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支票上划线to cross a cheque &J\V !uVo  
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开发支票to make out a cheque *EZ'S+wR  
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签发支票，开立支票to draw a cheque||to issue a cheque -`mHb  
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透支支票to overdraw a cheque IT3xX=|b  
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背书支票to endorse a cheque B rGaCja  
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请付票款||清付票款to pay a cheque||to honour a cheque ?jywW$   
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支票退票to dishonour a cheque : -@o3Syg  
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拒付支票to refuse a cheque 'J&&F2O%  
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拒付支票to stop payment of a cheque Yg5m=Lis  
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提示要求付款to present for payment dMAd-q5{  
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见票即付持票人payable to bearer RO-ABFEi(  
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支付指定人payable to order  g?qh  
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已过期||无效out of date||stale $?^#G8J  
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请给出票人R/D||refer to drawer BJgg-z{Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p?OwcMT]M  
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文字与数字不一致words and figures differ uf;^yQi  
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支票 Py$*c  
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时间已过account closed eW $G1h:  
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更改处应加盖印章alterations require initials i]{M G'tg  
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时间已过effects not cleared .@
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停止付款payment stopped pqPhtWi%PJ  
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支票毁损cheque mutilated BJDe1W3;'  
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汇款||寄钱to remit||to send money WAlsh
  
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寄票供取款||支票支付to send a cheque for payment -[?q?w!?  
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寄款人a remitter 6y&d\_?Y  
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收款人a remittee HqXaT6#/  
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国外汇票foreign Bill N<ww&GXBX  
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国内汇票inland Bill b@@`2O3"  
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跟单汇票documentary bill 'S<ebwRd=  
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空头汇票accommodation bill H"f%\'  
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原始汇票original bill pulE6T7x  
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改写||换新票据renewed bill nb0V~W  
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即期汇票sight bill||bill on demand jLc4D'  
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…days after date||…days after date…日后付款 \M1-  
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…months after date||…months after date…月后付款 W>036  
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见票后…日付款…days after sight||…days sight " cx\P,<  
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见票后…月付款…months after sight||…months sight IBr?6_\%"4  
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同组票据set of bills  _c?&G`  
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单张汇票sola of exchange||sole of exchange Au08k}h<G  
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远期汇票usance bill||bill at usance Oe=7
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长期汇票long bill Fu:VRul=5$  
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短期汇票short bill DYkNP:+  
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逾期汇票overdue bill W>
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宽限日期days of grace JSCe86a7<E  
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电汇telegraphic transfer （T.T） &u0JzK  
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邮汇postal order||postal note （Am.）||post office order||money order 6tBL?'pG  
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本票promissory note （P/N） jC7`_;>=  
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押汇负责书||押汇保证书letter of hypothecation oZTKG'  
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副保||抵押品||付属担保物collateral security 'B0= "7  
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担保书trust receipt||letter of indemnity swEE >=  
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承兑||认付acceptance H.#<&5 f  
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单张承兑general acceptance -)_"7}|u5  
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有条件承兑qualified acceptance DY| s|:
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附条件认付conditional acceptance ;s m )f  
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部分认付partial acceptance   `rEu8u