[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。   18[? dV  
会计报表statement of account C%x(`S^/  
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往来帐目account current ;-<<1Jz/2  
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现在往来帐||存款额current accout @=aq&gb  
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销货帐account sales `#IT24!  
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共同计算帐项joint account 6):sO/es  
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未决帐项outstanding account 1W6n[
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贷方帐项credit account||creditor account $[^ KCNB  
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借方帐项debit account||debtor account @Tj  6!v  
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应付帐||应付未付帐account payable XN0RT>@  
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应收帐||应收未收帐account receivable BYA=M*f  
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新交易||新帐new account {(zL"g46  
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未决帐||老帐old account qo&SJDG  
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现金帐cash account oqm{<g?2  
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流水帐running account I^C
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暂记帐||未定帐suspense account #$ raUNr  
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过期帐||延滞帐overdue account||pastdue account OKNs (H  
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杂项帐户sundry account ]8j5Ou6#y  
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详细帐单||明细表detail account $F'~^2  
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呆帐bad account sT8kVN|Uv  
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会计项目title of account }jy7,+  
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会计薄||帐薄account-book g&20F`.N*>  
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营业报告书||损益计算表account of budiness||business report OaVL NA^{  
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借贷细帐||交验帐account rendered Kof
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明细帐account stated &5CeRx7%  
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与…银行开立一户头to open an account with T%b^|="@  
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与…银行建立交易to keep account with k$m
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继续记帐to keep account VY26Cf"  
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与…有交易to have an account with 9d|7#)a;  
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作成会计帐||有往来帐项to make out an account with ~w%+y  
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清算||清理债务to make up an account Cd*C^cJU&z  
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清洁帐目||与…停止交易to close ones account with Y'":O W#oN  
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结帐to close an account BuO J0$  
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清理未付款to ask an account||to demand an account 4&WzGnK  
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结清差额to balance the account with ZSf+5{2m  
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清算to settle an account||to liquidate an account||to square an account K~N[^pF  
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审查帐目||监查帐目to audit an account {[iQRYD0|  
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检查帐目to examine an account T!$HVHh&,}  
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转入A的帐户to charge the amount to As account 9a,CiH%@  
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以计帐方式付款to pay on account Tl-B[CT  
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代理某人||为某人on ones account||on account of one 53
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为自己计算||独立帐目on ones own account kv2:rmv  
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由某人收益并负风险on ones account and risk||for ones account and risk =@
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由某人负担for ones account||for account of one ggWfk  
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按某人指示||列入某人帐户by order and for account of one DO; 2)ZQ%  
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列入5月份帐目for May account j=LF1d
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编入某中帐项下to pass to the account of||to place to the account of W1z5|-T  
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寄出清算书to send in an account||to send in render an account {I ,
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支票薄cheque book J0k~ %  
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支票陈票人cheque drawer IYFA>* Es  
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持票人cheque holder i`X{pEKP+  
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不记名支票cheque to bearer||bearer cheque "Q( 8FF  
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记名支票||认人支票cheque to order w~`P\i@  
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到期支票antedated cheque 6=FuH@Q&  
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未到期支票postdated cheque sgX~4W"J  
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保付支票certified cheque Ni`qU(I'|  
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未获兑现支票，退票returned cheque @'QBrE  
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横线支票crossed cheque ;O CYx[|  
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普通横线general crossing l!b#v`  
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特别横线special crossing x
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空白支票blank cheque [W2k#-%G  
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失效支票，过期支票stale cheque ^71sIf;+
 
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普通支票open cheque c9Cp!.#*E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P^ a$?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :S.0e  
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支票换现金||兑现to cash a cheque v8LKv`I's  
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清理票款to clear a cheque 5[0n'uH  
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保证兑现to certify a cheque GSypdEBj+w  
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填写支票数额to fill up a cheque NbSwn}e_  
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支票上划线to cross a cheque L='GsjF0}  
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开发支票to make out a cheque (}'0K?  
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签发支票，开立支票to draw a cheque||to issue a cheque g,\<fY+4  
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透支支票to overdraw a cheque EyozhIV  
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背书支票to endorse a cheque 9[/Gd{`XC  
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请付票款||清付票款to pay a cheque||to honour a cheque =Bl#CE)X  
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支票退票to dishonour a cheque K@6$|.bc  
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拒付支票to refuse a cheque [/6IEt3}B  
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拒付支票to stop payment of a cheque q8`JRmt)H  
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提示要求付款to present for payment % ?@PlQ  
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见票即付持票人payable to bearer zq8LQ4@ay  
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支付指定人payable to order &dH/V-te
 
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已过期||无效out of date||stale glm29hF  
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请给出票人R/D||refer to drawer )\8l6 Gw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1.6yi];6  
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文字与数字不一致words and figures differ KY~p>Jmh  
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支票 [Abq("9p\  
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时间已过account closed tURjIt,I  
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更改处应加盖印章alterations require initials 0z1m!tr  
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时间已过effects not cleared  >\6T
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停止付款payment stopped '#LbIv4  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money 5tfD*j n  
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寄票供取款||支票支付to send a cheque for payment I8~ .Vu2  
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寄款人a remitter J< Ljg<t+  
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收款人a remittee mWEaUi)Zz  
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国外汇票foreign Bill XK#~w:/fB  
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国内汇票inland Bill }\ kLh(  
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跟单汇票documentary bill n1!hfu7@s  
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空头汇票accommodation bill OeM I  
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原始汇票original bill k|uW~I)  
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改写||换新票据renewed bill  _"0,  
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即期汇票sight bill||bill on demand 1PGY/c  
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…days after date||…days after date…日后付款 "
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…months after date||…months after date…月后付款 P55Q
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见票后…日付款…days after sight||…days sight EN2H[i+,  
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见票后…月付款…months after sight||…months sight Z:(Zy
  
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同组票据set of bills r+RFDg/  
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单张汇票sola of exchange||sole of exchange #r,LV}*qg  
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远期汇票usance bill||bill at usance wH0m^?a!3  
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长期汇票long bill O3JBS^;V2  
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短期汇票short bill ']&rPvkL  
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逾期汇票overdue bill vT=?U
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宽限日期days of grace AZH=r S`  
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电汇telegraphic transfer （T.T） s(0"r.  
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邮汇postal order||postal note （Am.）||post office order||money order ))xP]Muv  
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本票promissory note （P/N） MJ_]N+  
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押汇负责书||押汇保证书letter of hypothecation <$@*'i^7Ez  
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副保||抵押品||付属担保物collateral security "CY#_)  
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担保书trust receipt||letter of indemnity J ?^
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承兑||认付acceptance  Vo`,|3^  
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单张承兑general acceptance ~]V}wZt>h  
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有条件承兑qualified acceptance =-%10lOI  
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附条件认付conditional acceptance EPiZe-  
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部分认付partial acceptance   T *{nf