[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。   Fr)G h>  
会计报表statement of account |wZ8O}O{E  
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往来帐目account current DLkNL?a  
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现在往来帐||存款额current accout +xwz .:::  
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销货帐account sales @ #}9?>UV  
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共同计算帐项joint account 8| zR8L  
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未决帐项outstanding account u7&r'rZ1_!  
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贷方帐项credit account||creditor account `/<KDd:_t  
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借方帐项debit account||debtor account /J8AnA1  
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应付帐||应付未付帐account payable r+0"1\f3  
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应收帐||应收未收帐account receivable [zK|OMxoV  
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新交易||新帐new account 6z"fBF  
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未决帐||老帐old account x$AF0xFO  
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现金帐cash account oDx*}[/  
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流水帐running account @h([c  
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暂记帐||未定帐suspense account xzy7I6X  
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过期帐||延滞帐overdue account||pastdue account ? 8S0  
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杂项帐户sundry account 4*lS
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详细帐单||明细表detail account +%6{>C+bZo  
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呆帐bad account f$iv+7<B^  
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会计项目title of account Yp./3b VO  
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会计薄||帐薄account-book AR ]y p{NS  
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营业报告书||损益计算表account of budiness||business report B1JdkL 3h  
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借贷细帐||交验帐account rendered `&4L'1eF{  
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明细帐account stated ?zQ\u{]=  
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与…银行开立一户头to open an account with |zKe*H/  
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与…银行建立交易to keep account with x %L2eXL  
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继续记帐to keep account ~_QZiuq&  
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与…有交易to have an account with tU>wRw=
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作成会计帐||有往来帐项to make out an account with P\tP0+at  
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清算||清理债务to make up an account @J
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清洁帐目||与…停止交易to close ones account with UZi^
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结帐to close an account d=o|)kV  
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清理未付款to ask an account||to demand an account ,=O`'l>K  
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结清差额to balance the account with l
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清算to settle an account||to liquidate an account||to square an account 8i!AJF9IQ}  
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审查帐目||监查帐目to audit an account L3JFQc/oh~  
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检查帐目to examine an account vH%AXzIA  
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转入A的帐户to charge the amount to As account veAg?N<c p  
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以计帐方式付款to pay on account ^hzlR[  
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代理某人||为某人on ones account||on account of one Aayh'xQ  
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为自己计算||独立帐目on ones own account C,~wmS )@  
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由某人收益并负风险on ones account and risk||for ones account and risk g}"`@H(9r3  
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由某人负担for ones account||for account of one (|)`~z  
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按某人指示||列入某人帐户by order and for account of one x;)bp7
 
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列入5月份帐目for May account 2_M+akqy^  
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编入某中帐项下to pass to the account of||to place to the account of }/&Q\Sc
  
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寄出清算书to send in an account||to send in render an account uMVM-(g%  
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支票薄cheque book 2w\$}'  
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支票陈票人cheque drawer i{[=N9U5o  
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持票人cheque holder K*iy^}  
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不记名支票cheque to bearer||bearer cheque = ms(dr^n  
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记名支票||认人支票cheque to order %pj6[x`@  
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到期支票antedated cheque -c-af%xD  
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未到期支票postdated cheque 1Vq]4_09g1  
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保付支票certified cheque
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未获兑现支票，退票returned cheque  ^0"^Xk*  
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横线支票crossed cheque g8^\|   
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普通横线general crossing yMdEH-?/  
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特别横线special crossing .d< +-w2Mu  
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空白支票blank cheque }e3M5LI1L  
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失效支票，过期支票stale cheque %bI(  
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普通支票open cheque Y" 9 o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [?3*/*V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %M8Egr2|0  
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支票换现金||兑现to cash a cheque i^P@?  
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清理票款to clear a cheque "%~\kJ(G  
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保证兑现to certify a cheque UnNvlkjq9  
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填写支票数额to fill up a cheque a2W}Wb+
 
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支票上划线to cross a cheque .4={K)kz|F  
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开发支票to make out a cheque ln.kEhQ3B  
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签发支票，开立支票to draw a cheque||to issue a cheque :1u>T3L.z  
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透支支票to overdraw a cheque \3K6NA!L  
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背书支票to endorse a cheque Wu)ATs}  
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请付票款||清付票款to pay a cheque||to honour a cheque q!W~>c!  
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支票退票to dishonour a cheque "@B!5s0  
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拒付支票to refuse a cheque 7ka^y k@Q  
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拒付支票to stop payment of a cheque K-wjQ|*1  
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提示要求付款to present for payment x6HebIR+  
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见票即付持票人payable to bearer (Wr;:3i  
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支付指定人payable to order 3iYz<M  
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已过期||无效out of date||stale 1hZM))  
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请给出票人R/D||refer to drawer |}Mkn4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5K'EuI)  
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文字与数字不一致words and figures differ ~b\7qx_a9  
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支票 x|0Q\<mEe  
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时间已过account closed R'dF<&Kj|  
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更改处应加盖印章alterations require initials `RGZ-Q{_  
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时间已过effects not cleared }/c.>U  
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停止付款payment stopped 4n3QW%#  
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支票毁损cheque mutilated jv2l_  
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汇款||寄钱to remit||to send money @TgCI`E  
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寄票供取款||支票支付to send a cheque for payment ~fCD#D2KU  
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寄款人a remitter ; UrwK  
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收款人a remittee $ya#-pi`;  
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国外汇票foreign Bill 4D58cR}  
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国内汇票inland Bill Y!POUMA }A  
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跟单汇票documentary bill ).tZMLM/-  

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空头汇票accommodation bill W 8E<
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原始汇票original bill sXhtn'<v  
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改写||换新票据renewed bill kN}.[enI~  
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即期汇票sight bill||bill on demand l,v:[N  
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…days after date||…days after date…日后付款 |Cen5s W&  
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…months after date||…months after date…月后付款 "\>3mVOb  
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见票后…日付款…days after sight||…days sight e,4!/|H:  
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见票后…月付款…months after sight||…months sight Vm6^'1CY  
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同组票据set of bills T.(SBP  
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单张汇票sola of exchange||sole of exchange Wc]Fg9E  
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远期汇票usance bill||bill at usance R 7{rY  
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长期汇票long bill zc2,Mn2  
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短期汇票short bill [2FXs52  
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逾期汇票overdue bill j2\G1@05  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） 3{c&%F~!  
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邮汇postal order||postal note （Am.）||post office order||money order _E"[%  
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本票promissory note （P/N） ::5-UxGL<2  
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押汇负责书||押汇保证书letter of hypothecation y>#j4%D~4  
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副保||抵押品||付属担保物collateral security [Ytia#Vv  
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担保书trust receipt||letter of indemnity givK{Yt<B  
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承兑||认付acceptance YM;^c% _7  
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单张承兑general acceptance \Dc\H)  
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有条件承兑qualified acceptance d-*9tit  
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附条件认付conditional acceptance YU"Am !  
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部分认付partial acceptance   9@j~1G%^