[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。   } K+Q9<~u  
会计报表statement of account _D7HQ  
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往来帐目account current Cn6n4, 0  
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现在往来帐||存款额current accout %%-U.   
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销货帐account sales \@ WsF$  
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共同计算帐项joint account C-:SQf  
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未决帐项outstanding account N ,sqrk]  
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贷方帐项credit account||creditor account 0Z1H6qn  
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借方帐项debit account||debtor account _/z)&0DO  
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应付帐||应付未付帐account payable Fy(nu-W  
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应收帐||应收未收帐account receivable dPyBY ]`  
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新交易||新帐new account vElL.<..  
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未决帐||老帐old account >gOI]*!5  
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现金帐cash account q:~`7I  
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流水帐running account ubN"(F:!-S  
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暂记帐||未定帐suspense account lJ>QTZH!wW  
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过期帐||延滞帐overdue account||pastdue account X^_+%U  
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杂项帐户sundry account M@2Qn-I  
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详细帐单||明细表detail account |<Dx  
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呆帐bad account g7}z &S;_  
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会计项目title of account : $52Ds!i  
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会计薄||帐薄account-book C=_-p"O#  
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营业报告书||损益计算表account of budiness||business report Iv|WeSL.  
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借贷细帐||交验帐account rendered .]ZuG  
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明细帐account stated _kY[8e5  
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与…银行开立一户头to open an account with [.Wt,zrE  
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与…银行建立交易to keep account with ,t&-`U]AX  
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继续记帐to keep account &eS70hq  
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与…有交易to have an account with KJJb^6P48W  
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作成会计帐||有往来帐项to make out an account with w~KBk)!*  
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清算||清理债务to make up an account *|#JFy?c[  
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清洁帐目||与…停止交易to close ones account with z*~PYAt  
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结帐to close an account @>nk^l  
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清理未付款to ask an account||to demand an account I_I;.Ik  
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结清差额to balance the account with + siNU#!  
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清算to settle an account||to liquidate an account||to square an account [K@!JY  
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审查帐目||监查帐目to audit an account uWtS83i  
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检查帐目to examine an account /D]r

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转入A的帐户to charge the amount to As account UZ3Aq12U}a  
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以计帐方式付款to pay on account :BxYaAVt^  
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代理某人||为某人on ones account||on account of one /_\W*@ E  
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为自己计算||独立帐目on ones own account XXmu|h  
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由某人收益并负风险on ones account and risk||for ones account and risk ?'m5)Z{   
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由某人负担for ones account||for account of one @_ZW
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按某人指示||列入某人帐户by order and for account of one grAL4  
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列入5月份帐目for May account *`'%tp"'+  
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编入某中帐项下to pass to the account of||to place to the account of !O_^Rn+<2  
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寄出清算书to send in an account||to send in render an account %~XJwy-  

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支票薄cheque book T7_rnEOO   
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支票陈票人cheque drawer 98 nLj9  
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持票人cheque holder PP|xIAc  
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不记名支票cheque to bearer||bearer cheque o|E(_Y4d  
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记名支票||认人支票cheque to order hm k5 1  
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到期支票antedated cheque oC>~r1.j  
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未到期支票postdated cheque f2f$aZ  
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保付支票certified cheque Yy1Pipv  
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未获兑现支票，退票returned cheque (b!DJ;(O9  
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横线支票crossed cheque ]z NL+]1_  
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普通横线general crossing ]"_'o~  
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特别横线special crossing _: x$"i  
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空白支票blank cheque I`1=VC]^8  
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失效支票，过期支票stale cheque PX'%)5:q;i  
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普通支票open cheque H*IoJL6
 
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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/id(R+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c$;enAf@  
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支票换现金||兑现to cash a cheque 7[\B{N9&W  
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清理票款to clear a cheque 2UquN0  
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保证兑现to certify a cheque ohl%<FqS  
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填写支票数额to fill up a cheque Z8W<RiR  
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支票上划线to cross a cheque ~i4@sz&  
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开发支票to make out a cheque 8VnZ@*  
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签发支票，开立支票to draw a cheque||to issue a cheque C-7.Sa  
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透支支票to overdraw a cheque |v+b?@  
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背书支票to endorse a cheque uf6{M_jXZ  
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请付票款||清付票款to pay a cheque||to honour a cheque 4PdFq*A  
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支票退票to dishonour a cheque [|3 %~s|Sv  
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拒付支票to refuse a cheque @"6BvGU2s  
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拒付支票to stop payment of a cheque QeK~A@|F&  
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提示要求付款to present for payment #M
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见票即付持票人payable to bearer T+\BX$w/4e  
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支付指定人payable to order rh+OgKi  
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已过期||无效out of date||stale &Z9b&P  
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请给出票人R/D||refer to drawer -V9Cx _]y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (bXCc  
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文字与数字不一致words and figures differ f1JvP\I0Q  
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支票 p.zU9rID  
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时间已过account closed &vLZj  
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更改处应加盖印章alterations require initials nuvz!<5\{  
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时间已过effects not cleared 3B>!9:w~f  
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停止付款payment stopped J)*y1   
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支票毁损cheque mutilated u'}DG#@-  
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汇款||寄钱to remit||to send money W/fM0=!  
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寄票供取款||支票支付to send a cheque for payment &7}-Xvc  
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寄款人a remitter @aI`ru+a  
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收款人a remittee b5KX`
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国外汇票foreign Bill H!HkXm"  
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国内汇票inland Bill "c=\?   
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跟单汇票documentary bill J/WPffqD  
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空头汇票accommodation bill iwrS>Sm  
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原始汇票original bill 6imDA]5N&
 
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改写||换新票据renewed bill `TBau:ElI  
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即期汇票sight bill||bill on demand Q(>89*b&  
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…days after date||…days after date…日后付款 9^
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…months after date||…months after date…月后付款 fMP$o
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见票后…日付款…days after sight||…days sight Tz:mj  
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见票后…月付款…months after sight||…months sight 9YwK1[G6/  
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同组票据set of bills /:~mRf^  
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单张汇票sola of exchange||sole of exchange \,+act"v  
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远期汇票usance bill||bill at usance 4en[!*  
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长期汇票long bill j|N;&s`  
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短期汇票short bill w)2X0ev"  
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逾期汇票overdue bill HTA @en[5  
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宽限日期days of grace 5ztHar ~f  
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电汇telegraphic transfer （T.T） Z/n\Ak sE  
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邮汇postal order||postal note （Am.）||post office order||money order 35|F?J
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本票promissory note （P/N） BU |]4  
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押汇负责书||押汇保证书letter of hypothecation ,Wtod|vx\U  
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副保||抵押品||付属担保物collateral security 4
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担保书trust receipt||letter of indemnity ky*-THS  
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承兑||认付acceptance wju2xM
 
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单张承兑general acceptance ug47JW  
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有条件承兑qualified acceptance vd+yU9  
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附条件认付conditional acceptance )xtDiDB  
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部分认付partial acceptance   rWk4)+Tk