[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。   `o:)PTQNg  
会计报表statement of account yChC&kX Z+  
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往来帐目account current IP{Cj
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现在往来帐||存款额current accout hXMC!~Th  
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销货帐account sales "rAm6b-`  
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共同计算帐项joint account e3(0L I  
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未决帐项outstanding account
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贷方帐项credit account||creditor account =}Cb?C[;  
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借方帐项debit account||debtor account MN1|k  
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应付帐||应付未付帐account payable )<3WVvB  
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应收帐||应收未收帐account receivable <|m"Q!f  
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新交易||新帐new account | C2k(  
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未决帐||老帐old account { !FrI@  
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现金帐cash account 6 #QS5  
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流水帐running account ;>CmVC'/  
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暂记帐||未定帐suspense account D|+H!f{k  
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过期帐||延滞帐overdue account||pastdue account ?j $z[_K  
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杂项帐户sundry account !UgJ^v  

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详细帐单||明细表detail account $?'z%a{  
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呆帐bad account uQ&xoDCB  
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会计项目title of account  [bv.`  
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会计薄||帐薄account-book t#<q O6&B  
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营业报告书||损益计算表account of budiness||business report U2SxRFs >  
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借贷细帐||交验帐account rendered 0gt/JI($  
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明细帐account stated P;A"`Il  
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与…银行开立一户头to open an account with YF."D%?  
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与…银行建立交易to keep account with g fO.Ky6  
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继续记帐to keep account I.\u2B/?  
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与…有交易to have an account with gS"@P:wYzs  
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作成会计帐||有往来帐项to make out an account with FJ#V"|}  
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清算||清理债务to make up an account ~1}NQa(  
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清洁帐目||与…停止交易to close ones account with >Z>*Iz,LP  
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结帐to close an account :X@;XEol~
 
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清理未付款to ask an account||to demand an account =.tsz.:c  
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结清差额to balance the account with a}e7Q<cGj  
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清算to settle an account||to liquidate an account||to square an account 12cfqIo9  
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审查帐目||监查帐目to audit an account HlV3rYh  
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检查帐目to examine an account OE:t!66
 
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转入A的帐户to charge the amount to As account =XoNk1  
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以计帐方式付款to pay on account z<@$$Z=0UF  
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代理某人||为某人on ones account||on account of one 9| 'bPOKe  
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为自己计算||独立帐目on ones own account ]qpcA6%a|  
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由某人收益并负风险on ones account and risk||for ones account and risk {5_*f)$[H  
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由某人负担for ones account||for account of one ~oaVH.[e=  
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按某人指示||列入某人帐户by order and for account of one X\$M _b>O  
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列入5月份帐目for May account ] c'owj  
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编入某中帐项下to pass to the account of||to place to the account of Y ,}p  
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寄出清算书to send in an account||to send in render an account 7&sCEYEb  
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支票薄cheque book `Cb$
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支票陈票人cheque drawer s"Kp+tTWj  
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持票人cheque holder :A 1,3g  
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不记名支票cheque to bearer||bearer cheque =h&^X>!  
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记名支票||认人支票cheque to order 1}'Jbj"/  
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到期支票antedated cheque pF8'S{y  
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未到期支票postdated cheque  |%M%j'9  
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保付支票certified cheque s ^}V  
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未获兑现支票，退票returned cheque 979L]H#  
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横线支票crossed cheque ,Qh4=+jwqn  
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普通横线general crossing FEP\5d>  
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特别横线special crossing Yhx~
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空白支票blank cheque lc/2!:g  
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失效支票，过期支票stale cheque D/giM#"  
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普通支票open cheque )_&<u\cm L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VWNmqeP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3*'!,gK~[  
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支票换现金||兑现to cash a cheque vu*08<M~i|  
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清理票款to clear a cheque zz$*upxK  
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保证兑现to certify a cheque [NuayO
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填写支票数额to fill up a cheque Ig=4Z*au!g  
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支票上划线to cross a cheque T{ojla(  
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开发支票to make out a cheque !e%#Zb MIo  
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签发支票，开立支票to draw a cheque||to issue a cheque ANWa%%\T  
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透支支票to overdraw a cheque ,qC_[PUT  
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背书支票to endorse a cheque Z*leEwgz  
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请付票款||清付票款to pay a cheque||to honour a cheque  /y1,w JI  
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支票退票to dishonour a cheque K0b(D8!  
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拒付支票to refuse a cheque wG-X833\(  
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拒付支票to stop payment of a cheque b}axw+  
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提示要求付款to present for payment s%I)+|  
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见票即付持票人payable to bearer m~%IHWO'  
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支付指定人payable to order bW[Y:}Hk~  
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已过期||无效out of date||stale >f74]J=V  
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请给出票人R/D||refer to drawer 3/oVl
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xyBWV]Y  
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文字与数字不一致words and figures differ x^xlH!Sc  
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支票 ~*ST fyFw  
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时间已过account closed `[X5mEe  
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更改处应加盖印章alterations require initials Am{Vtl)i  
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时间已过effects not cleared W;P8=q  
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停止付款payment stopped #R-l2OO^]  
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支票毁损cheque mutilated bbddbRj;  
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汇款||寄钱to remit||to send money KxhMPvN'  
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寄票供取款||支票支付to send a cheque for payment QMwrt  
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寄款人a remitter m~c6b{F3Z-  
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收款人a remittee t} 6QU  
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国外汇票foreign Bill
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国内汇票inland Bill l5P!9P  
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跟单汇票documentary bill aNUU' [  
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空头汇票accommodation bill vd
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原始汇票original bill ExKyjWAJ  
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改写||换新票据renewed bill 3R>"X c  
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即期汇票sight bill||bill on demand {q!GTO
 
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…days after date||…days after date…日后付款 >Py:9~ g,  
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…months after date||…months after date…月后付款 &v)/mc7D  
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见票后…日付款…days after sight||…days sight B=}s7
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见票后…月付款…months after sight||…months sight Suo%u D  
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同组票据set of bills :JXGgl<y  
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单张汇票sola of exchange||sole of exchange d
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远期汇票usance bill||bill at usance q Tz5P  
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长期汇票long bill Y)68  
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短期汇票short bill *X!+wK-+   
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逾期汇票overdue bill 1RauI0d*  
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宽限日期days of grace kl|m @Nxp
 
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电汇telegraphic transfer （T.T） *XI- nH  
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邮汇postal order||postal note （Am.）||post office order||money order p'kB1)~|  
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本票promissory note （P/N） 2;7n0LOs}  
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押汇负责书||押汇保证书letter of hypothecation UW Px|]RC  
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副保||抵押品||付属担保物collateral security #iT3aou  
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担保书trust receipt||letter of indemnity ^V"
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承兑||认付acceptance 'DUYf5nF  
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单张承兑general acceptance loD:4e1  
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有条件承兑qualified acceptance )gG_K$08?  
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附条件认付conditional acceptance : n\D  
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部分认付partial acceptance   Zzv,p