[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。   O1+2Z\F  
会计报表statement of account H pHXt78  
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往来帐目account current [whX),3>  
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现在往来帐||存款额current accout Yx4TUA$c'  
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销货帐account sales H1`}3}"  
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共同计算帐项joint account [<;4$}f\  
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未决帐项outstanding account "PM!03rb  
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贷方帐项credit account||creditor account )Mw<e  
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借方帐项debit account||debtor account 5$kv,%ah  
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应付帐||应付未付帐account payable 9[<,49  
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应收帐||应收未收帐account receivable /s
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新交易||新帐new account JI{| 8)S  
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未决帐||老帐old account 'Xl[ y  
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现金帐cash account oLJP@J  
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流水帐running account Ne^md  
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暂记帐||未定帐suspense account qPJU}(9#B  
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过期帐||延滞帐overdue account||pastdue account qla$}dnvc  
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杂项帐户sundry account _x<CTFTL  
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详细帐单||明细表detail account /UGH7srx  
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呆帐bad account /IDfGAE  
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会计项目title of account MjIp~?*

 
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会计薄||帐薄account-book KF' $D:\  
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营业报告书||损益计算表account of budiness||business report chE~UQ  
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借贷细帐||交验帐account rendered *M*:3v 0  
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明细帐account stated D]nVhOg|  
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与…银行开立一户头to open an account with @}&o(q1M0  
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与…银行建立交易to keep account with [([?+Ouy  
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继续记帐to keep account g`)2I+L7  
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与…有交易to have an account with {3Z&C$:s  
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作成会计帐||有往来帐项to make out an account with ;hsgi|Cy-  
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清算||清理债务to make up an account #&vP(4p  
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清洁帐目||与…停止交易to close ones account with f`@$saFD  
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结帐to close an account XBv:$F.>$  
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清理未付款to ask an account||to demand an account :Mr_/t2(  
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结清差额to balance the account with \gferWm  
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清算to settle an account||to liquidate an account||to square an account ^]}UyrOn  
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审查帐目||监查帐目to audit an account CSx V^  
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检查帐目to examine an account ia!t~~f  
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转入A的帐户to charge the amount to As account 4bD^ Kc4\  
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以计帐方式付款to pay on account D4%5T>^LW[  
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代理某人||为某人on ones account||on account of one wzhM/Lmo\z  
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为自己计算||独立帐目on ones own account ZaQgSE>Y  
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由某人收益并负风险on ones account and risk||for ones account and risk @D_=MtF<  
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由某人负担for ones account||for account of one B,?Fjot#m  
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按某人指示||列入某人帐户by order and for account of one +-~hl  
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列入5月份帐目for May account e _\]Q-  
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编入某中帐项下to pass to the account of||to place to the account of tX)l$oRPr  
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寄出清算书to send in an account||to send in render an account [v$_BS#u^3  
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支票薄cheque book g7! P|  
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支票陈票人cheque drawer o3*If
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持票人cheque holder ]eA<  
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不记名支票cheque to bearer||bearer cheque Qd"{2>  
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记名支票||认人支票cheque to order WtF  
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到期支票antedated cheque 0JTDJZOz@#  
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未到期支票postdated cheque rQT@:$)  
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保付支票certified cheque 9Mo(3M  
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未获兑现支票，退票returned cheque !f\,xa|M  
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横线支票crossed cheque h,B ]5Of  
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普通横线general crossing P6w!r>?6N  
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特别横线special crossing }8cL+JJU  
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空白支票blank cheque /NFv?~</k  
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失效支票，过期支票stale cheque $h1`-=\7  
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普通支票open cheque [eL?O;@BD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n%PHHu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nxH=Ut7{  
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支票换现金||兑现to cash a cheque b:Oa4vBa  
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清理票款to clear a cheque igFz~  
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保证兑现to certify a cheque #7/;d=  
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填写支票数额to fill up a cheque @{ 16j#'R  
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支票上划线to cross a cheque yT<6b)&*&
 
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开发支票to make out a cheque ;]AJ_h(<`  
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签发支票，开立支票to draw a cheque||to issue a cheque !p$z8~  
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透支支票to overdraw a cheque  hUy"XXpr  
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背书支票to endorse a cheque ;"/[gFD5u  
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请付票款||清付票款to pay a cheque||to honour a cheque 98 dl -?  
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支票退票to dishonour a cheque 9z>I&vcX  
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拒付支票to refuse a cheque -E, d)O`;$  
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拒付支票to stop payment of a cheque _}8hEv  
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提示要求付款to present for payment z4GcS/3K  
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见票即付持票人payable to bearer &>Zm gz  
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支付指定人payable to order &<??,R14  
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已过期||无效out of date||stale ~SKV%  
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请给出票人R/D||refer to drawer X
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R-2NJ0F7  
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文字与数字不一致words and figures differ Ez()W,6]g  
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支票 V47z;oMXct  

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时间已过account closed *A<vrkHz  
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更改处应加盖印章alterations require initials :mYVHLmea  
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时间已过effects not cleared t,bQ@x{zVC  
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停止付款payment stopped 1]&FB{l  
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支票毁损cheque mutilated -v@LJCK7I  
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汇款||寄钱to remit||to send money +nAbcBJAl  
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寄票供取款||支票支付to send a cheque for payment ?zk#}Ex1  
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寄款人a remitter .&i_~?1[N  
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收款人a remittee ''Y'ZsQ;  
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国外汇票foreign Bill o#K*-jOfiH  
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国内汇票inland Bill `B$rr4_  
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跟单汇票documentary bill ]r\FC\n6e  
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空头汇票accommodation bill *S< d`mp[  
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原始汇票original bill wnU-5r&!]  
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改写||换新票据renewed bill 6r.#/' "  
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即期汇票sight bill||bill on demand c6T[2Ig  
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…days after date||…days after date…日后付款 Ea)=K'Pz  
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…months after date||…months after date…月后付款 vW-o%u*  
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见票后…日付款…days after sight||…days sight /Un\P  
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见票后…月付款…months after sight||…months sight _fdD4-2U  
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同组票据set of bills kni{1Gr  
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单张汇票sola of exchange||sole of exchange >K<cc#Aa  
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远期汇票usance bill||bill at usance )3WUyD*UZN  
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长期汇票long bill t`Rbn{  
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短期汇票short bill <G 0Ut6J>  
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逾期汇票overdue bill azzG  
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宽限日期days of grace }mo)OyIX  
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电汇telegraphic transfer （T.T） dO
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邮汇postal order||postal note （Am.）||post office order||money order Y_6v@Si
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本票promissory note （P/N） }(!rB#bf  
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押汇负责书||押汇保证书letter of hypothecation P @J)S ?  
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副保||抵押品||付属担保物collateral security i8KoJY"  
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担保书trust receipt||letter of indemnity j;qV+Rq]t  
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承兑||认付acceptance b@Dt]6_UL  
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单张承兑general acceptance YNl".c  
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有条件承兑qualified acceptance |3~]XN-  
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附条件认付conditional acceptance L7nG5i  
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部分认付partial acceptance   LitdO>%#2