[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。   Q b5vyV `  
会计报表statement of account "#%9dWy  
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往来帐目account current eE0nW+i  
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现在往来帐||存款额current accout UX?S#:h  
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销货帐account sales $
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共同计算帐项joint account BUla2p  
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未决帐项outstanding account QWwEfL  
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贷方帐项credit account||creditor account 3DZ8-N S  
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借方帐项debit account||debtor account KMV&c  
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应付帐||应付未付帐account payable {UOR_Vt!*  
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应收帐||应收未收帐account receivable 9%bqY 9NFd  
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新交易||新帐new account _ n3"  
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未决帐||老帐old account }!5+G:JAh  
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现金帐cash account mMtX:  
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流水帐running account #F|w_P  
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暂记帐||未定帐suspense account $_0~Jzt,  
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过期帐||延滞帐overdue account||pastdue account tGh!5EZ6`  
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杂项帐户sundry account !TdbD56  
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详细帐单||明细表detail account *u`[2xmuYf  
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呆帐bad account K#<cuHGC  
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会计项目title of account C@Fk  
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会计薄||帐薄account-book VOK0)O>&  
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营业报告书||损益计算表account of budiness||business report )"Vd8*e  
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借贷细帐||交验帐account rendered vuE 1 (CR  
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明细帐account stated )$
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与…银行开立一户头to open an account with CVyE5w  
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与…银行建立交易to keep account with @L ,hA v^  
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继续记帐to keep account +7]]=e<[E  
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与…有交易to have an account with !jeo B  
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作成会计帐||有往来帐项to make out an account with B]o5HA<k  
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清算||清理债务to make up an account M@=eWZ<  

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清洁帐目||与…停止交易to close ones account with 3{wmKo|_X  
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结帐to close an account ;MH<T6b  
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清理未付款to ask an account||to demand an account ?IWLH-fkP  
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结清差额to balance the account with $Z!$E,@c  
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清算to settle an account||to liquidate an account||to square an account aOj(=s  
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审查帐目||监查帐目to audit an account 1m52vQSo3l  
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检查帐目to examine an account ^+hqGu]M  
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转入A的帐户to charge the amount to As account ?G48GxJ  
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以计帐方式付款to pay on account Fjc4[ C  
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代理某人||为某人on ones account||on account of one O[tOpf@s.  
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为自己计算||独立帐目on ones own account WxN@&g(  
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由某人收益并负风险on ones account and risk||for ones account and risk ugZ-*e7  
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由某人负担for ones account||for account of one |\1!*Qp  
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按某人指示||列入某人帐户by order and for account of one IsaL+elq|  
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列入5月份帐目for May account QWo_Zg0"  
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编入某中帐项下to pass to the account of||to place to the account of R3HfE*;Z  
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寄出清算书to send in an account||to send in render an account ZQZBap"  
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支票薄cheque book B=>:w%<Ii  
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支票陈票人cheque drawer dSD7(s!  
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持票人cheque holder x=UwyZ
 
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不记名支票cheque to bearer||bearer cheque hdi/k!9[\  
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记名支票||认人支票cheque to order 5h"moh9tG  
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到期支票antedated cheque j%2l%Mx(  
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未到期支票postdated cheque 3DNw=Ic0k  
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保付支票certified cheque _\HMF  
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未获兑现支票，退票returned cheque -P;_j,~U  
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横线支票crossed cheque 0!WF,)/T7i  
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普通横线general crossing f0uzoeL<%  
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特别横线special crossing k4|9'V&1*6  
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空白支票blank cheque k7rFbrLZ  
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失效支票，过期支票stale cheque kz|2PP  
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普通支票open cheque cC{eu[ XW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hE|Z~5\Y,>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k)Y}X)\36  
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支票换现金||兑现to cash a cheque en"]u,!  
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清理票款to clear a cheque [E9V#J89  
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保证兑现to certify a cheque W'aZw9  
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填写支票数额to fill up a cheque N?xZ]?T  
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支票上划线to cross a cheque kEQ1&9  
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开发支票to make out a cheque ZXCq>  
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签发支票，开立支票to draw a cheque||to issue a cheque cB$OkaG#  
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透支支票to overdraw a cheque eUBf-xA  
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背书支票to endorse a cheque |PGF g0li  
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请付票款||清付票款to pay a cheque||to honour a cheque YmrrZ&]q  
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支票退票to dishonour a cheque :G.u{cw  
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拒付支票to refuse a cheque UL{
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拒付支票to stop payment of a cheque *B4?(&0  
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提示要求付款to present for payment yH=Hrz:<eM  
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见票即付持票人payable to bearer DpRGPs  
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支付指定人payable to order 7Dt*+ +:  
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已过期||无效out of date||stale 7&hhKEA  
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请给出票人R/D||refer to drawer 6"oG bte  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^KF%Z2:$  
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文字与数字不一致words and figures differ ,k9x I<i  
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支票 :!QT ,  
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时间已过account closed Z#t}yC%^d  
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更改处应加盖印章alterations require initials 8x`EUJ  
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时间已过effects not cleared X/f?=U  
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停止付款payment stopped Ew
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支票毁损cheque mutilated n[gc`#7|{e  
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汇款||寄钱to remit||to send money Y#zHw<<E  
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寄票供取款||支票支付to send a cheque for payment aeE~[m  
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寄款人a remitter fD*jzj7o,  
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收款人a remittee 0V+v)\4
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国外汇票foreign Bill ig^x%!;  
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国内汇票inland Bill X`A+/{ H  
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跟单汇票documentary bill r8>Qs RnU%  
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空头汇票accommodation bill 0|| 5r#  
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原始汇票original bill ,7)zavA  
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改写||换新票据renewed bill lv#L+}T  
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即期汇票sight bill||bill on demand y$9XHubu  
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…days after date||…days after date…日后付款 A+KpECP  
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…months after date||…months after date…月后付款 M63t4; 0A  

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见票后…日付款…days after sight||…days sight -YS9u[   
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见票后…月付款…months after sight||…months sight /k KVIlO  
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同组票据set of bills tlg
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单张汇票sola of exchange||sole of exchange UYGO|lkEU  
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远期汇票usance bill||bill at usance \^d
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长期汇票long bill  NW`Mc&  
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短期汇票short bill %-an\.a.  
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逾期汇票overdue bill h5lngw  
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宽限日期days of grace -ug-rdXV  
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电汇telegraphic transfer （T.T） /a\]Dwj5  
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邮汇postal order||postal note （Am.）||post office order||money order ,S1'SCwVdJ  
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本票promissory note （P/N） x) R4_3  

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押汇负责书||押汇保证书letter of hypothecation uExYgI`<%&  
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副保||抵押品||付属担保物collateral security ]T%wRd5&-  
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担保书trust receipt||letter of indemnity ZSn6JV'g  
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承兑||认付acceptance L/,M@1@R  
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单张承兑general acceptance sbV_h;<  
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有条件承兑qualified acceptance >n5Kz]]
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附条件认付conditional acceptance YGZa##i  
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部分认付partial acceptance   F#|mN0op