[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。   <8xP-(wk;  
会计报表statement of account 6DiA2'{f  
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往来帐目account current o^"d2=  
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现在往来帐||存款额current accout =-B3vd:LF  
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销货帐account sales h"Yqm"U/  
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共同计算帐项joint account K5c7>I%k  
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未决帐项outstanding account x /Ky: Ky  
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贷方帐项credit account||creditor account 4uE5h~0Z  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable E*b[.vUp  
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应收帐||应收未收帐account receivable BU?MRcHC  
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新交易||新帐new account ,,j=RG_  
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未决帐||老帐old account bb_jD^  
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现金帐cash account KI QBY!N+  
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流水帐running account cj_?*  
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暂记帐||未定帐suspense account S<9d
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过期帐||延滞帐overdue account||pastdue account RV*Zi\-X  
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杂项帐户sundry account OQ*. ho  
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详细帐单||明细表detail account c,%>7U(w_  
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呆帐bad account )g<qEyJR  
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会计项目title of account Ntrn("!  
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会计薄||帐薄account-book x=+I8Q4:  
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营业报告书||损益计算表account of budiness||business report s'=]a-l~  
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借贷细帐||交验帐account rendered :6iq{XV^  
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明细帐account stated | l fPd  
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与…银行开立一户头to open an account with Om{ML,d  
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与…银行建立交易to keep account with z<=t3dj  
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继续记帐to keep account  ^O"`.2O1  
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与…有交易to have an account with [_Z3v,vt,  
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作成会计帐||有往来帐项to make out an account with ^jA^~h3(W  
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清算||清理债务to make up an account dGN*K}5  
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清洁帐目||与…停止交易to close ones account with ~8E rl3=5{  
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结帐to close an account 07&S^ X^/  
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清理未付款to ask an account||to demand an account 0KEl+  
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结清差额to balance the account with qr1^i1%\  
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清算to settle an account||to liquidate an account||to square an account NK N!X/P  
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审查帐目||监查帐目to audit an account N0NMRU]zT  
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检查帐目to examine an account EhoR.  
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转入A的帐户to charge the amount to As account +=v|kd  
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以计帐方式付款to pay on account ?IWS  
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代理某人||为某人on ones account||on account of one BL7%MvDQ  
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为自己计算||独立帐目on ones own account )yJjJ:re  
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由某人收益并负风险on ones account and risk||for ones account and risk 49yN|h;c!  
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由某人负担for ones account||for account of one .(krB%N  
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按某人指示||列入某人帐户by order and for account of one tpS F[W  
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列入5月份帐目for May account 3N-(`[m{E  
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编入某中帐项下to pass to the account of||to place to the account of a  v/=x  
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寄出清算书to send in an account||to send in render an account W`KkuQ4cM  
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支票薄cheque book dg-pwWqN  
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支票陈票人cheque drawer jRGG5w}  
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持票人cheque holder ]uP{Sj  
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不记名支票cheque to bearer||bearer cheque uzsR*x%s-  
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记名支票||认人支票cheque to order ]M_)f  
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到期支票antedated cheque b{(:'.  
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未到期支票postdated cheque S_^
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保付支票certified cheque \4V'NTjB  
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未获兑现支票，退票returned cheque }L@YLnc%  
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横线支票crossed cheque 5e/%Tue.  
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普通横线general crossing 2t_E\W7w+  
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特别横线special crossing ctj.rC)6n  
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空白支票blank cheque 1V
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失效支票，过期支票stale cheque x`a@h\n  
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普通支票open cheque gJ2R(YMF
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ARslw*SJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Jg^tr>I~  
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支票换现金||兑现to cash a cheque YAsvw\iseK  
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清理票款to clear a cheque GMd81@7  
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保证兑现to certify a cheque |qfnbi-\  
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填写支票数额to fill up a cheque URY%+u  
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支票上划线to cross a cheque *F2obpU  
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开发支票to make out a cheque  5Gg`+o  
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签发支票，开立支票to draw a cheque||to issue a cheque R>#T{<<L  
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透支支票to overdraw a cheque 5h1FvJg  
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背书支票to endorse a cheque hNSV}~h  
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请付票款||清付票款to pay a cheque||to honour a cheque Va?wG3w  
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支票退票to dishonour a cheque 2~~Q NWN  
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拒付支票to refuse a cheque m3K8hL/  
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拒付支票to stop payment of a cheque &`0heJ 5Yn  
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提示要求付款to present for payment ;&?NuK  
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见票即付持票人payable to bearer oF)+f 4  
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支付指定人payable to order ZOyq{w!2  
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已过期||无效out of date||stale HmAA?J}  
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请给出票人R/D||refer to drawer }vPDCUZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '$UlJDZ  
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文字与数字不一致words and figures differ aB#qzrr['8  
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支票 uJ{N?  
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时间已过account closed VD<W  
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更改处应加盖印章alterations require initials Ck/4hZ  
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时间已过effects not cleared Yq $(Ex  
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停止付款payment stopped +Y0Wiwr'  
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支票毁损cheque mutilated 0~<d<a -@  
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汇款||寄钱to remit||to send money 
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寄票供取款||支票支付to send a cheque for payment ^^qB=N[';  
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寄款人a remitter YYzj:'  
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收款人a remittee }:5AB93(  
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国外汇票foreign Bill Eb7qM.Q] &  
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国内汇票inland Bill y]xG@;4M  
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跟单汇票documentary bill )2C_6eR  
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空头汇票accommodation bill {w$1_GU  
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原始汇票original bill w4H3($ K  
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改写||换新票据renewed bill ja3wXz$2  
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即期汇票sight bill||bill on demand br*L|s\P\9  
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…days after date||…days after date…日后付款 8;mn7XX  
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…months after date||…months after date…月后付款 oqH811  
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见票后…日付款…days after sight||…days sight `d2}>  
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见票后…月付款…months after sight||…months sight UKMr,{iy  
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同组票据set of bills fEf",{I  
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单张汇票sola of exchange||sole of exchange uUu]JDdz  
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远期汇票usance bill||bill at usance <yz)iCU?  
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长期汇票long bill Vui5ZK  
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短期汇票short bill aRPgo0,W1  
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逾期汇票overdue bill -L>xVF-|:1  
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宽限日期days of grace 4^vEMq8lB  
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电汇telegraphic transfer （T.T） %S
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邮汇postal order||postal note （Am.）||post office order||money order ~`)`Ip  
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本票promissory note （P/N） ,DsqKXSU  
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押汇负责书||押汇保证书letter of hypothecation U/'"w v1y  
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副保||抵押品||付属担保物collateral security aHx(~&hRcL  
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担保书trust receipt||letter of indemnity .v;$sst5y  
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承兑||认付acceptance 8sb<$M$c  
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单张承兑general acceptance HnU; N S3J  
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有条件承兑qualified acceptance *6D0>F  
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附条件认付conditional acceptance s%F}4W2s  
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部分认付partial acceptance   /
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