[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。   O;ty k_yM  
会计报表statement of account x*9CK8o=  
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往来帐目account current y,*>+xk,  
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现在往来帐||存款额current accout 5nGDt~a  
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销货帐account sales ]J t8]w  
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共同计算帐项joint account buXPeIo^VM  
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未决帐项outstanding account J#0oL_xY#  
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贷方帐项credit account||creditor account [3s p  
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借方帐项debit account||debtor account ERW >G{+  
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应付帐||应付未付帐account payable <(]e/}  
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应收帐||应收未收帐account receivable yn0OPjH
 
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新交易||新帐new account -$(,&qyk  
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未决帐||老帐old account 9E (VU.  
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现金帐cash account Ul?Ha{W  
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流水帐running account g8yWFqE!T  
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暂记帐||未定帐suspense account v hUn3|  
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过期帐||延滞帐overdue account||pastdue account q|,I\H5}  
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杂项帐户sundry account [=Wn7cr  
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详细帐单||明细表detail account R1z\b~@"  
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呆帐bad account H&6
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会计项目title of account YMG{xGPtM  
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会计薄||帐薄account-book )< ~1AL  
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营业报告书||损益计算表account of budiness||business report \GeUX<Fl  
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借贷细帐||交验帐account rendered xtKWh`[&  
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明细帐account stated g% :Q86u  
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与…银行开立一户头to open an account with pYJv| `+  
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与…银行建立交易to keep account with >Vc_.dR)E  
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继续记帐to keep account ,U2 /J  
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与…有交易to have an account with y}ezjs  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account 5KU}dw>*g  
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清洁帐目||与…停止交易to close ones account with ,JRYG<O_T  
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结帐to close an account z?_c:]D  
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清理未付款to ask an account||to demand an account k}l5v)m  
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结清差额to balance the account with <WtX> \]l(  
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清算to settle an account||to liquidate an account||to square an account :51Q~5
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审查帐目||监查帐目to audit an account f8_5.vlw  
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检查帐目to examine an account #z-6mRB  
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转入A的帐户to charge the amount to As account KWCA9.w4q  
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以计帐方式付款to pay on account KQaw*T[Q3w  
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代理某人||为某人on ones account||on account of one j\f;zb?F  
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为自己计算||独立帐目on ones own account Vd4x!Vk  
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由某人收益并负风险on ones account and risk||for ones account and risk "]JE]n}Ulg  
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由某人负担for ones account||for account of one &!2 4l =!  
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按某人指示||列入某人帐户by order and for account of one Ti#2D3  
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列入5月份帐目for May account iE': ur<`  
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编入某中帐项下to pass to the account of||to place to the account of -wvrc3F  
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寄出清算书to send in an account||to send in render an account !F/;WjHz  
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支票薄cheque book BOrfKtG\  
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支票陈票人cheque drawer 73A1+2  
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持票人cheque holder u^s{r`/  

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不记名支票cheque to bearer||bearer cheque _]E"hr6a  
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记名支票||认人支票cheque to order 3cBuqQ   
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到期支票antedated cheque BLgmFE2  
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未到期支票postdated cheque ?=dyU(  
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保付支票certified cheque q@~N?$>  
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未获兑现支票，退票returned cheque /FJAI  
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横线支票crossed cheque HTao)`.  
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普通横线general crossing /(8Usu?g.  
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特别横线special crossing 3v :PBmE  
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空白支票blank cheque 5?kJ]:  
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失效支票，过期支票stale cheque |y)Rlb#d  
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普通支票open cheque }o0R`15dA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *.K+"WS%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |
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支票换现金||兑现to cash a cheque wASgdGoy  
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清理票款to clear a cheque <f%JZ4p*  
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保证兑现to certify a cheque ;XNe:g.CR  
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填写支票数额to fill up a cheque TCYjj:/  
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支票上划线to cross a cheque f=]+\0MQ  
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开发支票to make out a cheque VC5LxA0{  
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签发支票，开立支票to draw a cheque||to issue a cheque secD `]  
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透支支票to overdraw a cheque 92!1I$zi  
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背书支票to endorse a cheque =Ryh@X&  
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请付票款||清付票款to pay a cheque||to honour a cheque & 9}L +/,  
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支票退票to dishonour a cheque )'3(=F$+l  
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拒付支票to refuse a cheque \H|tc#::{  
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拒付支票to stop payment of a cheque Gx/sJ(  
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提示要求付款to present for payment ]D_"tQ?i  
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见票即付持票人payable to bearer k+#6  

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支付指定人payable to order 9n4vuBgv  
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已过期||无效out of date||stale 4UwXrEQp  
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请给出票人R/D||refer to drawer 7|Z=#3INw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Su.imM!  
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文字与数字不一致words and figures differ  dxHKXw  
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支票 :yg:sU  

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时间已过account closed .Ukejx  
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更改处应加盖印章alterations require initials D1w;cV7/d  
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时间已过effects not cleared %C8p!)Hu  
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停止付款payment stopped M"XILNV-~  

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支票毁损cheque mutilated NMaZ+g!t(  
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汇款||寄钱to remit||to send money 6(#fGH&[  
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寄票供取款||支票支付to send a cheque for payment ++>HU{  
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寄款人a remitter (RXOv"''=  
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收款人a remittee V]
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国外汇票foreign Bill 7(8i~}  
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国内汇票inland Bill ShP&ss  
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跟单汇票documentary bill $ ,:3I*}be  
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空头汇票accommodation bill L3N?^^]  
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原始汇票original bill k<&zVV'  
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改写||换新票据renewed bill @Sr{6g
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即期汇票sight bill||bill on demand z`Jcpt  
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…days after date||…days after date…日后付款 CI#6r8u  
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…months after date||…months after date…月后付款 C{*' p+f  
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见票后…日付款…days after sight||…days sight a<NZC  
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见票后…月付款…months after sight||…months sight +nIjW;RU  
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同组票据set of bills g7UZtpLTm  
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单张汇票sola of exchange||sole of exchange b)[2t^zG  
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远期汇票usance bill||bill at usance /ucS*m:<x  
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长期汇票long bill X T<SR ]  
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短期汇票short bill 2CF5qn}T  
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逾期汇票overdue bill dJ9v/k_  
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宽限日期days of grace g7;O
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电汇telegraphic transfer （T.T） m##_U9O  
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邮汇postal order||postal note （Am.）||post office order||money order `uof\D<']  
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本票promissory note （P/N） |vPU]R>
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押汇负责书||押汇保证书letter of hypothecation v:gdG|n"  
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副保||抵押品||付属担保物collateral security N5b^  
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担保书trust receipt||letter of indemnity *pYawT  
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承兑||认付acceptance 20w4 '@sq  
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单张承兑general acceptance 4xF}rm  
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有条件承兑qualified acceptance JYnyo$m/  
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附条件认付conditional acceptance a5/r|BiBK  
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部分认付partial acceptance   /jSb^1\