[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。   Ci0:-IS  
会计报表statement of account $NC1>83  
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往来帐目account current x+x6F  
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现在往来帐||存款额current accout w$WN` =  
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销货帐account sales 1{i)7:Y  
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共同计算帐项joint account & Ed7|k]H  
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未决帐项outstanding account kNP.0  
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贷方帐项credit account||creditor account pXf!8X&y  
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借方帐项debit account||debtor account j&6'sg;n)  
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应付帐||应付未付帐account payable 7\m.xWX e  
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应收帐||应收未收帐account receivable gpW3zDJ  
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新交易||新帐new account T\ZWKx*#  
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未决帐||老帐old account p?(w!O  
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现金帐cash account tZ,vt7  
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流水帐running account RzCC>-  
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暂记帐||未定帐suspense account z K`fX  
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过期帐||延滞帐overdue account||pastdue account F F<xsoZJ  
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杂项帐户sundry account 7L~LpB  
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详细帐单||明细表detail account
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呆帐bad account `L p3snS  
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会计项目title of account hz#S b~g  
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会计薄||帐薄account-book <SM{yMz  
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营业报告书||损益计算表account of budiness||business report mD}&
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借贷细帐||交验帐account rendered ]jo^P5\h>  
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明细帐account stated hKq <e%oVH  
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与…银行开立一户头to open an account with 9L3 #aE]C  
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与…银行建立交易to keep account with 2yqm$i9C  
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继续记帐to keep account uv*OiB"  
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与…有交易to have an account with ;{b 1'  
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作成会计帐||有往来帐项to make out an account with Bkg/A;H  
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清算||清理债务to make up an account }\5^$[p  
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清洁帐目||与…停止交易to close ones account with R03V+t=  
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结帐to close an account d
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清理未付款to ask an account||to demand an account 9k.
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结清差额to balance the account with 2GRh8G&5  
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清算to settle an account||to liquidate an account||to square an account @DK,ka(  
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审查帐目||监查帐目to audit an account r.M8#YL  
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检查帐目to examine an account ,Zjb bBZ  
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转入A的帐户to charge the amount to As account j
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以计帐方式付款to pay on account s$xctIbm?,  
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代理某人||为某人on ones account||on account of one R:YX{Tq  
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为自己计算||独立帐目on ones own account A"`62  
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由某人收益并负风险on ones account and risk||for ones account and risk @TC_XU)&  
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由某人负担for ones account||for account of one Fs_V3i3|L  
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按某人指示||列入某人帐户by order and for account of one C)`ZI8  
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列入5月份帐目for May account {6'5K U*RH  
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编入某中帐项下to pass to the account of||to place to the account of '#[U7(lIQ  
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寄出清算书to send in an account||to send in render an account VztalwI  

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支票薄cheque book Hk8:7"4Q  
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支票陈票人cheque drawer F>2t=r*9  
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持票人cheque holder Y&`Vs(  
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不记名支票cheque to bearer||bearer cheque hf0G-r_ow  
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记名支票||认人支票cheque to order g"
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到期支票antedated cheque fG;)wQJ  
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未到期支票postdated cheque `23&vGk}  
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保付支票certified cheque 9c8zH{T_{  
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未获兑现支票，退票returned cheque lF5;Kc  
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横线支票crossed cheque 6Z ~>d;&9  
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普通横线general crossing uCF+Mp  
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特别横线special crossing t= "EbPE  
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空白支票blank cheque kI]i,v#F  
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失效支票，过期支票stale cheque @jN!j*Y H  
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普通支票open cheque  9~ajEs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m@.4Wrv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &qz&@!`  
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支票换现金||兑现to cash a cheque g?A4C`l6iy  
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清理票款to clear a cheque k`Ab*M$@Xs  
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保证兑现to certify a cheque I"#jSazk  
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填写支票数额to fill up a cheque 8?W\kf$  
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支票上划线to cross a cheque [ 8N1tZ{`  
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开发支票to make out a cheque SLSJn))@!  
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签发支票，开立支票to draw a cheque||to issue a cheque #?}k0Y  
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透支支票to overdraw a cheque ([_ls8  
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背书支票to endorse a cheque c;Hf+n  
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请付票款||清付票款to pay a cheque||to honour a cheque LV0 g *ng  
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支票退票to dishonour a cheque 6f?5/hq  
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拒付支票to refuse a cheque AVOqW0Z+y  
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拒付支票to stop payment of a cheque YMIDV-  
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提示要求付款to present for payment 5L42'gJ  
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见票即付持票人payable to bearer Xleoh2&M  
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支付指定人payable to order bG^E]
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已过期||无效out of date||stale ti`
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请给出票人R/D||refer to drawer ?)",}XL6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !!o69  
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文字与数字不一致words and figures differ o8KlY?hX  
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支票 0"#tK4  
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时间已过account closed ?.v!RdM+  
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更改处应加盖印章alterations require initials cP$b>3O  
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时间已过effects not cleared b\UQ6V  
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停止付款payment stopped x\3 ` W  
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支票毁损cheque mutilated x@v,qF$K  
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汇款||寄钱to remit||to send money /B|#GJ\\3  
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寄票供取款||支票支付to send a cheque for payment v^[tK2&v  
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寄款人a remitter '[qG ,^f  
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收款人a remittee u-OwL1S+  
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国外汇票foreign Bill 6\4oHRJC  
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国内汇票inland Bill LP@Q8{'  
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跟单汇票documentary bill 75!IzJG  
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空头汇票accommodation bill 4mNL;O  
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原始汇票original bill
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改写||换新票据renewed bill yHr/i
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即期汇票sight bill||bill on demand #OJ^[Zi<  
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…days after date||…days after date…日后付款 ^q FFF3<8  
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…months after date||…months after date…月后付款 -M%n<,XN0  
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见票后…日付款…days after sight||…days sight ^Ye
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见票后…月付款…months after sight||…months sight Q&`$:h.~  
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同组票据set of bills p*#SSR9<  
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单张汇票sola of exchange||sole of exchange FEU$D \1y  
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远期汇票usance bill||bill at usance ?ohLcz  
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长期汇票long bill :Gy .P  
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短期汇票short bill LeQ2,/7l:  
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逾期汇票overdue bill N7+K$)3  
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宽限日期days of grace &rcr])jg[  
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电汇telegraphic transfer （T.T） () b0Sh=  
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邮汇postal order||postal note （Am.）||post office order||money order Zu&trxnNf[  
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本票promissory note （P/N） KGP2,U6  
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押汇负责书||押汇保证书letter of hypothecation 8V=I[UF.1?  
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副保||抵押品||付属担保物collateral security Qbt fKn95  
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担保书trust receipt||letter of indemnity m='+->O*'l  
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承兑||认付acceptance gj6"U{
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单张承兑general acceptance ^Ud`2 OW;2  
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有条件承兑qualified acceptance JK,#dA#
 
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附条件认付conditional acceptance &W.tjq
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部分认付partial acceptance   2eyvY|:Q>