[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。   $Fy>N>,E(  
会计报表statement of account NQvI=R-g  
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往来帐目account current K(WKx7Kky^  
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现在往来帐||存款额current accout ;=6E BP%  
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销货帐account sales _8\B~;0  
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共同计算帐项joint account +F2X2e)g"  
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未决帐项outstanding account 8N 3y(y0  
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贷方帐项credit account||creditor account l@-h.tS  
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借方帐项debit account||debtor account t%<y^Wa=  
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应付帐||应付未付帐account payable |k,-]c;6  
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应收帐||应收未收帐account receivable l\uNh~\  
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新交易||新帐new account 7?y7fwER  
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未决帐||老帐old account yf4L0.  
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现金帐cash account 4"\cA:
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流水帐running account +lhCF*@*N  
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暂记帐||未定帐suspense account 5Dz$_2oM3  
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过期帐||延滞帐overdue account||pastdue account GNq f  
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杂项帐户sundry account $bFK2yx?=  
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详细帐单||明细表detail account ={V@Y-5T  
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呆帐bad account 5gqs"trF  
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会计项目title of account AX<f$%iqD  
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会计薄||帐薄account-book a#;;0R $  
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营业报告书||损益计算表account of budiness||business report .9PT)^2  

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借贷细帐||交验帐account rendered 0doJF@H  
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明细帐account stated b/]4#?g  
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与…银行开立一户头to open an account with M(LIF^'U:m  
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与…银行建立交易to keep account with Y%;X7VxU*  
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继续记帐to keep account ~uty<fP  
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与…有交易to have an account with H>%AK'

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作成会计帐||有往来帐项to make out an account with 1ruI++P  
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清算||清理债务to make up an account $S|+U}]C  
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清洁帐目||与…停止交易to close ones account with : #CWiq("%  
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结帐to close an account otR7E+*3  
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清理未付款to ask an account||to demand an account ofQs 
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结清差额to balance the account with x-CjxU3  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account M*gvYo  
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检查帐目to examine an account y,x 2f%x  
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转入A的帐户to charge the amount to As account  g]?pY  
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以计帐方式付款to pay on account t;w<n"  
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代理某人||为某人on ones account||on account of one oLKliA=q  
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为自己计算||独立帐目on ones own account L.'61ZU  
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由某人收益并负风险on ones account and risk||for ones account and risk HAK,z0 /  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one i6_}  
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列入5月份帐目for May account hO8xH +;  
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编入某中帐项下to pass to the account of||to place to the account of c<|y/n  
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寄出清算书to send in an account||to send in render an account "ZGP,=?y2  
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支票薄cheque book -z`%x@F<&L  
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支票陈票人cheque drawer 8<Iq)A]'Z  
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持票人cheque holder 3F|p8zPS  
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不记名支票cheque to bearer||bearer cheque ~7ZZb*].(  
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记名支票||认人支票cheque to order Y ]()v  
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到期支票antedated cheque <CuUwv 'A  
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未到期支票postdated cheque =O
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保付支票certified cheque UPGUJ>2Z  
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未获兑现支票，退票returned cheque rn)Gx25  
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横线支票crossed cheque JY CMW!~  
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普通横线general crossing ZJ%NZAxy  
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特别横线special crossing q~> +x?30  
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空白支票blank cheque o_Zs0/  
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失效支票，过期支票stale cheque !nl-}P,  

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普通支票open cheque ]|!|3lQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;l!<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 
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支票换现金||兑现to cash a cheque $!wU[/k  
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清理票款to clear a cheque &UH0Tw4   
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保证兑现to certify a cheque H4`>B>\  
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填写支票数额to fill up a cheque @}6<,;|DQ  
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支票上划线to cross a cheque qZ!kVrmg&  
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开发支票to make out a cheque TXM/+
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签发支票，开立支票to draw a cheque||to issue a cheque TY%c`Q5  
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透支支票to overdraw a cheque `scW.Vem  
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背书支票to endorse a cheque v`mB82s  
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请付票款||清付票款to pay a cheque||to honour a cheque Lbo3f wW  
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支票退票to dishonour a cheque |e!Y C iU  
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拒付支票to refuse a cheque bK}ZR*)  
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拒付支票to stop payment of a cheque 3c#^@Bj(-e  
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提示要求付款to present for payment dpE^BWv3  
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见票即付持票人payable to bearer Q*Jb0f  
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支付指定人payable to order v$@1q9 5J  
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已过期||无效out of date||stale =#4>c8MM  
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请给出票人R/D||refer to drawer &Oz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =?4[:#Rh  
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文字与数字不一致words and figures differ 9Bpb?  
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支票 6&<QjO  
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时间已过account closed I+W,%)vb  
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更改处应加盖印章alterations require initials V/DMkO#a  
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时间已过effects not cleared "fv+}'  
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停止付款payment stopped )gU:Up24|"  
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支票毁损cheque mutilated CUc ,  
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汇款||寄钱to remit||to send money w(S&X"~  
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寄票供取款||支票支付to send a cheque for payment KCbOO8cQS  
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寄款人a remitter 2YQBw,gG  
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收款人a remittee YsiH=x  
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国外汇票foreign Bill &.yX41 R  
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国内汇票inland Bill sGiK S,.K  
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跟单汇票documentary bill c9nv=?/}f  
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空头汇票accommodation bill 2Z"\%ZD  
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原始汇票original bill v3n T@ra'  
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改写||换新票据renewed bill ?hp,h3s;n$  
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即期汇票sight bill||bill on demand Mxd7X<\$  
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…days after date||…days after date…日后付款 7;6'=0(  
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…months after date||…months after date…月后付款 .UN?Ak*R  
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见票后…日付款…days after sight||…days sight )*.rl  
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见票后…月付款…months after sight||…months sight nI73E  
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同组票据set of bills (A?w|/bZd  
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单张汇票sola of exchange||sole of exchange ( YZ2&  
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远期汇票usance bill||bill at usance qckRX+P`  
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长期汇票long bill ']^]z".H  
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短期汇票short bill mSEX?so=[  
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逾期汇票overdue bill G]Im.x3O-  
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宽限日期days of grace Psf{~ (Ii  
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电汇telegraphic transfer （T.T） 3n_t^=  
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邮汇postal order||postal note （Am.）||post office order||money order J0t_wMJa  
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本票promissory note （P/N） $9G".T  
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押汇负责书||押汇保证书letter of hypothecation Pn?g B}l  
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副保||抵押品||付属担保物collateral security _Qb].~  
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担保书trust receipt||letter of indemnity H.tfn>N|  
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承兑||认付acceptance C5X!H_p  
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单张承兑general acceptance \`*]}48Z  
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有条件承兑qualified acceptance WjvgDNk  
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附条件认付conditional acceptance &i*e&{L7  
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部分认付partial acceptance   IKp/xj[!