[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。   C|]Zpn#{K  
会计报表statement of account Y6a9S`o  
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往来帐目account current KON^  
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现在往来帐||存款额current accout Wr+1e1[  
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销货帐account sales f||S?ns_  
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共同计算帐项joint account tO3#kV\,  
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未决帐项outstanding account #<es>~0!  
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贷方帐项credit account||creditor account h r6?9RJY  
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借方帐项debit account||debtor account V/RV,K1/  
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应付帐||应付未付帐account payable Lzx2An@R  
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应收帐||应收未收帐account receivable |gU)6}V@  
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新交易||新帐new account Q'YakEv >=  
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未决帐||老帐old account yi2F#o 'K  
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现金帐cash account ~.z82m  
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流水帐running account MjbgAH-  
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暂记帐||未定帐suspense account Yy,XKIqU  
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过期帐||延滞帐overdue account||pastdue account 5Ha(i [d  
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杂项帐户sundry account <4CqG4}Y  
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详细帐单||明细表detail account (0Jr<16si$  
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呆帐bad account gLlA'`!  
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会计项目title of account Tq?f5swsI  
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会计薄||帐薄account-book ($gmN 4  
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营业报告书||损益计算表account of budiness||business report z?GtC{L9  
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借贷细帐||交验帐account rendered 4b}'W}  
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明细帐account stated /=QsZ,~xo  
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与…银行开立一户头to open an account with O#<S\66  
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与…银行建立交易to keep account with J ayax]u7J  
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继续记帐to keep account kmt+E'^]  
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与…有交易to have an account with ssmJ?sl  
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作成会计帐||有往来帐项to make out an account with 1uzK(j8w  
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清算||清理债务to make up an account *4 8LQzc  
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清洁帐目||与…停止交易to close ones account with BJqb'Hjd  
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结帐to close an account (D+%*ax  
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清理未付款to ask an account||to demand an account - 
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结清差额to balance the account with % F<3_#Y  
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清算to settle an account||to liquidate an account||to square an account 5'xZ9K  
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审查帐目||监查帐目to audit an account 3W3d $  
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检查帐目to examine an account ^{g+HFTA@  
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转入A的帐户to charge the amount to As account fJY b)sN  
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以计帐方式付款to pay on account r\|" j8  
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代理某人||为某人on ones account||on account of one =}W)%Hldr.  
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为自己计算||独立帐目on ones own account T9gQq 7(l  
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由某人收益并负风险on ones account and risk||for ones account and risk 6r)qM)97  
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由某人负担for ones account||for account of one N_E:?Jo  
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按某人指示||列入某人帐户by order and for account of one 82z<Q*YP
 
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列入5月份帐目for May account 2lBu"R6}  
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编入某中帐项下to pass to the account of||to place to the account of oJEjg>%n  
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寄出清算书to send in an account||to send in render an account tPho4,x$  
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支票薄cheque book xBMhk9b^0  
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支票陈票人cheque drawer c-^\YSDMN  
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持票人cheque holder 4*9:   
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不记名支票cheque to bearer||bearer cheque Flzl,3rW4  
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记名支票||认人支票cheque to order c~+l| r=u?  
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到期支票antedated cheque "J%/xj
 
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未到期支票postdated cheque v-@xO&<  
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保付支票certified cheque wA<#E6^vG  
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未获兑现支票，退票returned cheque ?5!>k^q  
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横线支票crossed cheque uiIY,F
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普通横线general crossing ~cSOni`  
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特别横线special crossing T.zUerbO  
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空白支票blank cheque &Q[Y&vNn  
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失效支票，过期支票stale cheque i# 1:DiF  
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普通支票open cheque ruL
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qsUlfv9L6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )x-iru A:  
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支票换现金||兑现to cash a cheque \ qc8;"@  
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清理票款to clear a cheque zF'{
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保证兑现to certify a cheque &>Q_  
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填写支票数额to fill up a cheque BlS0I%SN  
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支票上划线to cross a cheque '}*5ee](S  
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开发支票to make out a cheque k IV/o  
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签发支票，开立支票to draw a cheque||to issue a cheque dWE[*a\g  
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透支支票to overdraw a cheque 3=1aMQ  
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背书支票to endorse a cheque _r5Q%8J  
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请付票款||清付票款to pay a cheque||to honour a cheque 5.#r\' Z#  
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支票退票to dishonour a cheque dfGdY"&  
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拒付支票to refuse a cheque H=z @!rJc.  
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拒付支票to stop payment of a cheque 9k ]$MR  
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提示要求付款to present for payment cUaLv1:HI  
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见票即付持票人payable to bearer \y{Bnp5h  
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支付指定人payable to order *j2P#et  
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已过期||无效out of date||stale VjSb>k 
 
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请给出票人R/D||refer to drawer nZhL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds abuHu'73  
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文字与数字不一致words and figures differ gfw,S;  
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支票 Gn#5zx#l  
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时间已过account closed 4~hd{8  
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更改处应加盖印章alterations require initials Kjc"K36{L  

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时间已过effects not cleared Zk"'x,]#  
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停止付款payment stopped }|%dN*',  
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支票毁损cheque mutilated q6f+tdg=  
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汇款||寄钱to remit||to send money v{$X2z_$w  
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寄票供取款||支票支付to send a cheque for payment fPZt*A__  
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寄款人a remitter ci0)kxUBF  
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收款人a remittee -;20|US)u  
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国外汇票foreign Bill 'FgBYy/
 
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国内汇票inland Bill m_zl*s*6  
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跟单汇票documentary bill F kY}6  
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空头汇票accommodation bill 83K)j"!<X  
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原始汇票original bill 45. -P  
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改写||换新票据renewed bill V 6I77z  
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即期汇票sight bill||bill on demand i)y8MlC{  
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…days after date||…days after date…日后付款 g%Bh-O9\  
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…months after date||…months after date…月后付款 2t 6m#  

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见票后…日付款…days after sight||…days sight EP,j+^RVf  
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见票后…月付款…months after sight||…months sight _P
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同组票据set of bills ' ` _TFTO  
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单张汇票sola of exchange||sole of exchange ezimQ  
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远期汇票usance bill||bill at usance &1/OwTI4J  
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长期汇票long bill '8J!(+  
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短期汇票short bill L0l'4RRm\  
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逾期汇票overdue bill [Ef6
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宽限日期days of grace [)+wke9  
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电汇telegraphic transfer （T.T） R + ~b@  
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邮汇postal order||postal note （Am.）||post office order||money order Hf/ZaBn  
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本票promissory note （P/N） l~]D|92  
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押汇负责书||押汇保证书letter of hypothecation },n?  
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副保||抵押品||付属担保物collateral security @(bg#  
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担保书trust receipt||letter of indemnity 0G31Kou  
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承兑||认付acceptance @ ]40xKF  
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单张承兑general acceptance br^ A<@,d  
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有条件承兑qualified acceptance MuJP.]5>`  
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附条件认付conditional acceptance j]FK.G'  
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部分认付partial acceptance   ;yajt\a