[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。   Tr0B[QF  
会计报表statement of account i0jBZW"_1$  
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往来帐目account current 26vp1  
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现在往来帐||存款额current accout $
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销货帐account sales UFAL1c<V  
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共同计算帐项joint account 29CINC

 
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未决帐项outstanding account } :=Tm]S  
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贷方帐项credit account||creditor account 1$qh`<\  
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借方帐项debit account||debtor account HK|ynBAo  
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应付帐||应付未付帐account payable `\Hf]b  
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应收帐||应收未收帐account receivable 7qTE('zt  
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新交易||新帐new account J{^RkGF  
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未决帐||老帐old account UfS%71l.$  
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现金帐cash account -B86U6^s  
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流水帐running account =s<( P1|"  
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暂记帐||未定帐suspense account \7CGUB>L  
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过期帐||延滞帐overdue account||pastdue account XQw>EZdj_N  
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杂项帐户sundry account u*hSj)vr1  
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详细帐单||明细表detail account h<$MyN4]g  
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呆帐bad account 'q`^3&E  
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会计项目title of account irfp!(r  
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会计薄||帐薄account-book j :VbrR  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered "yS _s  
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明细帐account stated ]iUxp+  
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与…银行开立一户头to open an account with NGbG4-w-  
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与…银行建立交易to keep account with ;'cN<x)%|  
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继续记帐to keep account  A|<jX}  
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与…有交易to have an account with 3R.W>U
 
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作成会计帐||有往来帐项to make out an account with f}9zgWU  
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清算||清理债务to make up an account '/^qJ7eb  
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清洁帐目||与…停止交易to close ones account with OCBg R4I  
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结帐to close an account B><d9d  
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清理未付款to ask an account||to demand an account tMf}   
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结清差额to balance the account with =THpdtL  
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清算to settle an account||to liquidate an account||to square an account n\*!CXc  
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审查帐目||监查帐目to audit an account Z2qW\E^_r  
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检查帐目to examine an account gOSJM1Mr3  
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转入A的帐户to charge the amount to As account 2$+bJJM  
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以计帐方式付款to pay on account 6jE|  
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代理某人||为某人on ones account||on account of one ;oW6 NJ  
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为自己计算||独立帐目on ones own account e:fy#,HEj{  
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由某人收益并负风险on ones account and risk||for ones account and risk nAW:utTB  
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由某人负担for ones account||for account of one UO0
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按某人指示||列入某人帐户by order and for account of one S?1AFI9{   
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列入5月份帐目for May account K1mPr^3rC  
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编入某中帐项下to pass to the account of||to place to the account of +T|JK7  
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寄出清算书to send in an account||to send in render an account Dv|#u|iw  
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支票薄cheque book fkuLj%R  
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支票陈票人cheque drawer .{ocV#{
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持票人cheque holder Lm*e5JnV  
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不记名支票cheque to bearer||bearer cheque nxUJN1b!N  
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记名支票||认人支票cheque to order f\]sz?KY  
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到期支票antedated cheque OVm\  
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未到期支票postdated cheque (}{G`N>.{  
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保付支票certified cheque ;XF:\<+  
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未获兑现支票，退票returned cheque `bFff%_  
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横线支票crossed cheque = Q+;=-1  
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普通横线general crossing Wi*.TWz
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特别横线special crossing Yk)."r
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空白支票blank cheque <vUbv  
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失效支票，过期支票stale cheque [0(B>a3J  
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普通支票open cheque GNgKo]u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v>$'iT~l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Gf,`  
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支票换现金||兑现to cash a cheque >64P6P;S  
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清理票款to clear a cheque mp=
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保证兑现to certify a cheque M@`;JjtSA  
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填写支票数额to fill up a cheque -n=^ U  
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支票上划线to cross a cheque y`F3Hr c  
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开发支票to make out a cheque |.F$G<  
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签发支票，开立支票to draw a cheque||to issue a cheque }q $5ig  
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透支支票to overdraw a cheque # WAZ9,t  
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背书支票to endorse a cheque ]^lw*724'>  
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请付票款||清付票款to pay a cheque||to honour a cheque PcA2/!a  
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支票退票to dishonour a cheque t=Xv;=daB  
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拒付支票to refuse a cheque L1cI`9  
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拒付支票to stop payment of a cheque BI3@|,._N  
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提示要求付款to present for payment a0D%k:k5  
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见票即付持票人payable to bearer {]:7bV#JP  
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已过期||无效out of date||stale ,
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请给出票人R/D||refer to drawer sj HrPs e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hRUhX[  
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文字与数字不一致words and figures differ
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时间已过account closed xI($Uu}S  
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更改处应加盖印章alterations require initials ??M"6k  
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时间已过effects not cleared i36eBjT  
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停止付款payment stopped 3?V_BUoON  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money g#Sl
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寄票供取款||支票支付to send a cheque for payment K 1 a\b"  
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寄款人a remitter 5nT"rA  
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收款人a remittee D~
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国外汇票foreign Bill u%}nw :>  
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国内汇票inland Bill 8u6:=fxb  
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跟单汇票documentary bill B@&4i?yJ  
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空头汇票accommodation bill NidIVbT.A  
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原始汇票original bill C-Q28lD}f  
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改写||换新票据renewed bill YC++&Nk  
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即期汇票sight bill||bill on demand G`cHCP_n  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 rp3V3]EE  
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见票后…日付款…days after sight||…days sight BXtCSfY$  
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见票后…月付款…months after sight||…months sight FHj" nB  
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同组票据set of bills g;pcZ9o
 
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单张汇票sola of exchange||sole of exchange ZGexdc%  
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远期汇票usance bill||bill at usance dq(uVW^&ae  
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长期汇票long bill cS5Pl  
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短期汇票short bill T-
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逾期汇票overdue bill 6</ xL9#/  
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宽限日期days of grace umjt]Gu[  
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电汇telegraphic transfer （T.T） g
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邮汇postal order||postal note （Am.）||post office order||money order X3{G:H0\p  
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本票promissory note （P/N） #jkf1"8C  
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押汇负责书||押汇保证书letter of hypothecation 5&QJ7B,!  
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副保||抵押品||付属担保物collateral security fa-IhB1!K  
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担保书trust receipt||letter of indemnity d?ex,f.  
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承兑||认付acceptance 0@[$lv;O S  
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单张承兑general acceptance @'w"R/,n-@  
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有条件承兑qualified acceptance &:;:"{t}Do  
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附条件认付conditional acceptance ?ME6+Z\  
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部分认付partial acceptance   8LyD7P1\