[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。   I0OfK3!^  
会计报表statement of account A )xfO-  
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往来帐目account current f6%7:B d  
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现在往来帐||存款额current accout :JzJ(q/  
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销货帐account sales /XwwB  
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共同计算帐项joint account }E

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未决帐项outstanding account !{ /AJb  
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贷方帐项credit account||creditor account \>  
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借方帐项debit account||debtor account YMn_9s7<  
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应付帐||应付未付帐account payable #l_hiD`;r  
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应收帐||应收未收帐account receivable BY??X=  
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新交易||新帐new account ^I6GH?19>e  
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未决帐||老帐old account \FjY;rqfKe  
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现金帐cash account IP l]$j>N  
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流水帐running account '@eH)wh@m)  
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暂记帐||未定帐suspense account ?$AWY\  
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过期帐||延滞帐overdue account||pastdue account [5QbE$  
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杂项帐户sundry account '.d]n(/lZd  
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详细帐单||明细表detail account Rz!!;<ye8  
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呆帐bad account hZNAI  
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会计项目title of account ad[oor/7|  
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会计薄||帐薄account-book rLOdQN  
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营业报告书||损益计算表account of budiness||business report 'or8CGr^p  
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借贷细帐||交验帐account rendered 7__?1n~{  
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明细帐account stated >gLLr1L\  
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与…银行开立一户头to open an account with u.Z,HsEOb  
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与…银行建立交易to keep account with T&PLvyBL  
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继续记帐to keep account K JX@?
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与…有交易to have an account with F_&bE@k  
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作成会计帐||有往来帐项to make out an account with zr5(nAl  
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清算||清理债务to make up an account Jf{ M[ z  
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清洁帐目||与…停止交易to close ones account with c@1q8,  
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结帐to close an account ,
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清理未付款to ask an account||to demand an account >7^
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结清差额to balance the account with T|&2!Sh  
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清算to settle an account||to liquidate an account||to square an account >.-$?2  
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审查帐目||监查帐目to audit an account A|esVUo<3^  
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检查帐目to examine an account -MqWcB9&  
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转入A的帐户to charge the amount to As account @}e'(ju%R  
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以计帐方式付款to pay on account G{cTQH|  
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代理某人||为某人on ones account||on account of one ^3-Wxn9&  
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为自己计算||独立帐目on ones own account hCLXL  
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由某人收益并负风险on ones account and risk||for ones account and risk Qw$"W/&X  
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由某人负担for ones account||for account of one e<>Lr  
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按某人指示||列入某人帐户by order and for account of one %}=$HwN)  
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列入5月份帐目for May account .'SXRrn&:C  
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编入某中帐项下to pass to the account of||to place to the account of FGOa!G  
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寄出清算书to send in an account||to send in render an account H&L=WF+x  
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支票薄cheque book &bJ98Nxl  
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支票陈票人cheque drawer e![Q1!r  
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持票人cheque holder F$ .j|C1a  
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不记名支票cheque to bearer||bearer cheque 1A-8,)  

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记名支票||认人支票cheque to order IQ{Xj3;?y  
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到期支票antedated cheque 4Sg!NPuu7&  
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未到期支票postdated cheque :,q3?l6  
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保付支票certified cheque b+p!{  
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未获兑现支票，退票returned cheque xN"KSQpu  
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横线支票crossed cheque ($ (1KE  
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普通横线general crossing ?XOeMI  
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特别横线special crossing nnGA_7-t  
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空白支票blank cheque C-Fp)Zs{0  
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失效支票，过期支票stale cheque jATU b-  
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普通支票open cheque Na~_=3+a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G>RYQ{O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,xh9,EpBk  
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支票换现金||兑现to cash a cheque -.*\J|S@g  
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清理票款to clear a cheque |fI%L9  
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保证兑现to certify a cheque *(scSC>  
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填写支票数额to fill up a cheque *"CvB{XF&Z  
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支票上划线to cross a cheque $"FdS,*qKl  
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开发支票to make out a cheque 1%@~J\qF  
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签发支票，开立支票to draw a cheque||to issue a cheque ' AAY!{>  
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透支支票to overdraw a cheque yn#h$o<  
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背书支票to endorse a cheque K(d!0S  
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请付票款||清付票款to pay a cheque||to honour a cheque jyGVbno
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支票退票to dishonour a cheque [KH?5C  
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拒付支票to refuse a cheque iW?9oe  
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拒付支票to stop payment of a cheque hQm4R]a  
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提示要求付款to present for payment I{zE73  
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见票即付持票人payable to bearer pCmJY  
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支付指定人payable to order 9@Sb! 9h  
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已过期||无效out of date||stale n:'BN ([]o  
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请给出票人R/D||refer to drawer DH9?2)aR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WWcm(q=  
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文字与数字不一致words and figures differ iwJ-<v_:h  
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时间已过account closed .eNwC.8i  
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更改处应加盖印章alterations require initials 'uACoME@  
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时间已过effects not cleared xO<-<sRA  
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停止付款payment stopped
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支票毁损cheque mutilated _K}_h\e.  
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汇款||寄钱to remit||to send money l[ ": tG  
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寄票供取款||支票支付to send a cheque for payment v#%>uLl  
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寄款人a remitter Na 9l#  
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收款人a remittee #D LT-G0  
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国外汇票foreign Bill f
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国内汇票inland Bill qe6C|W~n  
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跟单汇票documentary bill n?e@):  
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空头汇票accommodation bill ? W2I1HEy  
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原始汇票original bill 8A8xY446)  
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改写||换新票据renewed bill h*\TCl)  
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即期汇票sight bill||bill on demand APQQ:'>N4~  
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…days after date||…days after date…日后付款 q]
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…months after date||…months after date…月后付款 9#s9
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见票后…日付款…days after sight||…days sight 0+n&BkS'  
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见票后…月付款…months after sight||…months sight zO).<xIq+  
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同组票据set of bills c>u>Pi;Z  
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单张汇票sola of exchange||sole of exchange V`R)#G>IH%  
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远期汇票usance bill||bill at usance 9*-pden l  
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长期汇票long bill `Ct'/h{  
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短期汇票short bill WIEx ' {  
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逾期汇票overdue bill r6F{
 
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宽限日期days of grace )){PBT}t]  
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电汇telegraphic transfer （T.T） jy\W_CT  
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邮汇postal order||postal note （Am.）||post office order||money order G8^0^@o  
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本票promissory note （P/N） rQu  
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押汇负责书||押汇保证书letter of hypothecation Hk<X  
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副保||抵押品||付属担保物collateral security PtQQZ"ept  
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担保书trust receipt||letter of indemnity _-4n~(  
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承兑||认付acceptance &ui:DZAxj|  
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单张承兑general acceptance QRsqPh&-  
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有条件承兑qualified acceptance f|- m ^/y  
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附条件认付conditional acceptance 1U71
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部分认付partial acceptance   #^5a\XJb