[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。    ]mj+*l5  
会计报表statement of account $ddYH  
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往来帐目account current !S!03|  
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现在往来帐||存款额current accout w2+]C&B*  
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销货帐account sales a~7osRmp0  
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共同计算帐项joint account 7 !.8#A':  
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未决帐项outstanding account /A.i5=k  
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贷方帐项credit account||creditor account &i^NStqu  
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借方帐项debit account||debtor account TQd FC\@f"  
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应付帐||应付未付帐account payable QeJ.o.m{  
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应收帐||应收未收帐account receivable bM0[V5:jB  
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新交易||新帐new account ;u};&sm  
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未决帐||老帐old account B=bI'S8\  
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现金帐cash account 8C,utjy  
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流水帐running account a!y,!EB+Qu  
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暂记帐||未定帐suspense account )*K<;WIWH  
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过期帐||延滞帐overdue account||pastdue account >6[ X }  
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杂项帐户sundry account ('**nP  
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详细帐单||明细表detail account ~0F9x9V  
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呆帐bad account [7e{=\`=  
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会计项目title of account >'ksXA4b  
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会计薄||帐薄account-book jom}_  
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营业报告书||损益计算表account of budiness||business report  :Hzz {'  
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借贷细帐||交验帐account rendered jr,&=C(  
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明细帐account stated YPha9M$AgU  
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与…银行开立一户头to open an account with {PODisl>\D  
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与…银行建立交易to keep account with L$Hx?^3  
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继续记帐to keep account k4qLB1&,  
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与…有交易to have an account with jo9J% vo  
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作成会计帐||有往来帐项to make out an account with K#qoR/:  
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清算||清理债务to make up an account o3Mf:;2cC  
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清洁帐目||与…停止交易to close ones account with N]B)Fb  
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结帐to close an account 2>F
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清理未付款to ask an account||to demand an account "hL9f=w  
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结清差额to balance the account with Vwjk[ DOL  
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清算to settle an account||to liquidate an account||to square an account }K2 /&kZ  
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审查帐目||监查帐目to audit an account <>%,}j 9  
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检查帐目to examine an account KE<kj$  
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转入A的帐户to charge the amount to As account n=q=zn;  
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以计帐方式付款to pay on account S.{fDcM  
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代理某人||为某人on ones account||on account of one r088aUO P  
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为自己计算||独立帐目on ones own account uMvb-8  
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由某人收益并负风险on ones account and risk||for ones account and risk iwU[6A  
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由某人负担for ones account||for account of one LEZ&W;bCo  
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按某人指示||列入某人帐户by order and for account of one NgVR,G|1  
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列入5月份帐目for May account z<B CLP  
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编入某中帐项下to pass to the account of||to place to the account of *)'Vvu<  
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寄出清算书to send in an account||to send in render an account s9O2k}]  
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支票薄cheque book KxIyc7.  
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支票陈票人cheque drawer ys8Q.oBv_`  
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持票人cheque holder .Q* 'r&n  
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不记名支票cheque to bearer||bearer cheque rjk( X|R*  
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记名支票||认人支票cheque to order X
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到期支票antedated cheque o6a0'vU><  
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未到期支票postdated cheque !wE}(0BTx  
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保付支票certified cheque +ulagE|7  
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未获兑现支票，退票returned cheque ~h$wH{-U#  
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横线支票crossed cheque BuOgOYh9  
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普通横线general crossing qv*7K@  
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特别横线special crossing pzZk\-0R  
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空白支票blank cheque pCi#9=?N  
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失效支票，过期支票stale cheque (V:E2WR  
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普通支票open cheque avQJPB)}Sb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4 <dcB @v  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Pz*_)N}j >  
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支票换现金||兑现to cash a cheque u$#Wv2|mk  
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清理票款to clear a cheque [epi#]m  
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保证兑现to certify a cheque Dl(3wgA  
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填写支票数额to fill up a cheque J]lrS  
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支票上划线to cross a cheque BS Iy+  
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开发支票to make out a cheque F'jWV5"*  
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签发支票，开立支票to draw a cheque||to issue a cheque F<>!kK/c  
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透支支票to overdraw a cheque _XJ2fA )  
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背书支票to endorse a cheque m'
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请付票款||清付票款to pay a cheque||to honour a cheque G!K]W:m  
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支票退票to dishonour a cheque ^Wxad?@  
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拒付支票to refuse a cheque 4`JH&))}  
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拒付支票to stop payment of a cheque sR/b$j>i3  
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提示要求付款to present for payment h/~n\0
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见票即付持票人payable to bearer f=)2f=  
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支付指定人payable to order 4:U?u  
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已过期||无效out of date||stale (V4 ~`i4V  
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请给出票人R/D||refer to drawer liXdNk8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HuOIFv  
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文字与数字不一致words and figures differ &L^+BQ`O?  
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支票 ~R(%D-k  
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时间已过account closed k1Qp Kn*  
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更改处应加盖印章alterations require initials ~Q\3pI. |  
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时间已过effects not cleared ^k9kJ+x^S2  
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停止付款payment stopped gSh+}r<7  
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支票毁损cheque mutilated |9B.mBoX  
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汇款||寄钱to remit||to send money :53)Nv  
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寄票供取款||支票支付to send a cheque for payment ;1a~pF S  
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寄款人a remitter <"_d]?,  
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收款人a remittee CY"/uSB  
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国外汇票foreign Bill sIxTG y.  
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国内汇票inland Bill gy_>`16K  
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跟单汇票documentary bill k@'#@ t  
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空头汇票accommodation bill wf:OK[r9  
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原始汇票original bill cj1cZ-  
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改写||换新票据renewed bill =_:et0  
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即期汇票sight bill||bill on demand )s%[T-uKi  
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…days after date||…days after date…日后付款 [m|YWT=  
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…months after date||…months after date…月后付款 R~S
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见票后…日付款…days after sight||…days sight BS:+~|3w  

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见票后…月付款…months after sight||…months sight %>g3~yl  
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同组票据set of bills BZ?
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单张汇票sola of exchange||sole of exchange |bO"_U  
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远期汇票usance bill||bill at usance x7eQ2h6O  
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长期汇票long bill #0y)U;dA+w  
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短期汇票short bill 'lEA)&d  
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逾期汇票overdue bill \uza=e  
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宽限日期days of grace $D | e>U  
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电汇telegraphic transfer （T.T）  D0%Ug>  
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邮汇postal order||postal note （Am.）||post office order||money order j]aoR  
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本票promissory note （P/N） bqnNLs<N  
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押汇负责书||押汇保证书letter of hypothecation 2IKnhBSV3  
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副保||抵押品||付属担保物collateral security 9+{G8$Ai  
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担保书trust receipt||letter of indemnity YYu6W@m]  
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承兑||认付acceptance -1UD0(  
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单张承兑general acceptance lJis~JLd`  
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有条件承兑qualified acceptance INi
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附条件认付conditional acceptance h?8]C#6^  
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部分认付partial acceptance   7U2J xE