[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。   #xt-65^  
会计报表statement of account x{1S!A^  
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往来帐目account current +4V"&S|&  
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现在往来帐||存款额current accout v[<;z(7Qk  
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销货帐account sales ij02J`w:Ra  
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共同计算帐项joint account nmClP  
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未决帐项outstanding account }nMp.7b  
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贷方帐项credit account||creditor account (gb vInZ  
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借方帐项debit account||debtor account j:[#eC  
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应付帐||应付未付帐account payable =S|dzgS/  
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应收帐||应收未收帐account receivable >?r8D48`  
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新交易||新帐new account R|-!5J4h  
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未决帐||老帐old account 7loIjT7  
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现金帐cash account z{A~d  
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流水帐running account lBNB8c0e"{  
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暂记帐||未定帐suspense account :KBy(}V  
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过期帐||延滞帐overdue account||pastdue account 'rSJ9Mw"x  
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杂项帐户sundry account ?5rM'O2  
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详细帐单||明细表detail account TS@U0Ror  
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呆帐bad account KqFiS9 N5  
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会计项目title of account 5IFc"  
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会计薄||帐薄account-book $fQ'q3  
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营业报告书||损益计算表account of budiness||business report #s|,oIm  
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借贷细帐||交验帐account rendered Jp +h''t  
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明细帐account stated ky@DH(^>  
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与…银行开立一户头to open an account with 2GJp`2(%dA  
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与…银行建立交易to keep account with JVh/<A  
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继续记帐to keep account 2[5z6oG  
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与…有交易to have an account with J
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作成会计帐||有往来帐项to make out an account with KAm$^N5  
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清算||清理债务to make up an account .*+e?-  
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清洁帐目||与…停止交易to close ones account with *;<>@*  
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结帐to close an account fg~9{1B
 
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清理未付款to ask an account||to demand an account Q)l~?Fx  
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结清差额to balance the account with @BS7Gyw  
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清算to settle an account||to liquidate an account||to square an account YOY{f:ew  
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审查帐目||监查帐目to audit an account 0O7VM)[  
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检查帐目to examine an account A_<1}8{L  
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转入A的帐户to charge the amount to As account J-+p]xG  
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以计帐方式付款to pay on account 5sK1rDN  
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代理某人||为某人on ones account||on account of one BSbi.@@tp  
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为自己计算||独立帐目on ones own account aO>Nev  
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由某人收益并负风险on ones account and risk||for ones account and risk EHY}gG)  
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由某人负担for ones account||for account of one [d/uy>z,  
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按某人指示||列入某人帐户by order and for account of one d ,!sZ&v  
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列入5月份帐目for May account A%
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编入某中帐项下to pass to the account of||to place to the account of q&N1| f7  
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寄出清算书to send in an account||to send in render an account U>jLh57  
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支票薄cheque book Fi*j}4F 1  
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支票陈票人cheque drawer cKbsf^R[e  
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持票人cheque holder FY6!)/P0I7  
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不记名支票cheque to bearer||bearer cheque 4RY vI!
 
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记名支票||认人支票cheque to order FaUc"J  

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到期支票antedated cheque auKGm:  
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未到期支票postdated cheque I
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保付支票certified cheque .oR_r1\y  
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未获兑现支票，退票returned cheque a'pJg<  
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横线支票crossed cheque Q[M?LNE`  
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普通横线general crossing 8aSH0dX  
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特别横线special crossing H!+T2<F9R  
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空白支票blank cheque ETA 1\  
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失效支票，过期支票stale cheque 'n)]"G|  
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普通支票open cheque 07?|"c.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G2{.Ew  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l{7q(  
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支票换现金||兑现to cash a cheque =[$zR>o*%  
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清理票款to clear a cheque QE.a2 }  
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保证兑现to certify a cheque c-2##Pf_8O  
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填写支票数额to fill up a cheque 2[Ja|W\If  
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支票上划线to cross a cheque KV!!D{VS`@  
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开发支票to make out a cheque vPV=K+1  
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签发支票，开立支票to draw a cheque||to issue a cheque vB:_|B  
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透支支票to overdraw a cheque 0;b% @_E  
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背书支票to endorse a cheque u_C/Y[ik  
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请付票款||清付票款to pay a cheque||to honour a cheque `[.':"~2N  
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支票退票to dishonour a cheque #8!xIy  
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拒付支票to refuse a cheque _VeZlk7k  
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拒付支票to stop payment of a cheque RtrESwtR  
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提示要求付款to present for payment F+Qp mVU  
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见票即付持票人payable to bearer *Ge2 P3  
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支付指定人payable to order a'LM6A8~x  
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已过期||无效out of date||stale 3[Rb
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请给出票人R/D||refer to drawer [@U2a$k+d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sLE@Cm]k  
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文字与数字不一致words and figures differ b(lC7Xm  
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支票 %&L]k>n^  
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时间已过account closed TI{W(2O*  
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更改处应加盖印章alterations require initials #!wL0p   
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时间已过effects not cleared 'H0b1t1S%  
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停止付款payment stopped d($f8{~W  
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支票毁损cheque mutilated 3lc'(ts%  
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汇款||寄钱to remit||to send money Q ^%+r"h  
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寄票供取款||支票支付to send a cheque for payment &DdFK.lt  
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寄款人a remitter .d:sQ\k~=  
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收款人a remittee FyN@mX  
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国外汇票foreign Bill K29]B~0%E  
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国内汇票inland Bill W/U&w.$  
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跟单汇票documentary bill LGq}wxq  
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空头汇票accommodation bill L 0kK'n?  
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原始汇票original bill aF4vNUe
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改写||换新票据renewed bill g:MpN^l  
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即期汇票sight bill||bill on demand GkjTE2I3  
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…days after date||…days after date…日后付款 v/6QE;BY&Q  
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…months after date||…months after date…月后付款 zRsG $)B  
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见票后…日付款…days after sight||…days sight !=>pI/ECQ*  
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见票后…月付款…months after sight||…months sight RP&H9>  
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同组票据set of bills :.Vn  
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单张汇票sola of exchange||sole of exchange K:/%7A_{  
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远期汇票usance bill||bill at usance fLl
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长期汇票long bill `yJpDGh  
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短期汇票short bill I:[^><?E  
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逾期汇票overdue bill hrPm$`  
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宽限日期days of grace %{g<{\@4(;  
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电汇telegraphic transfer （T.T） lO>w|=<  
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邮汇postal order||postal note （Am.）||post office order||money order x; 2tmof=L  
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本票promissory note （P/N） [f,; +Ze  
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押汇负责书||押汇保证书letter of hypothecation #Q}`kFB`  
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副保||抵押品||付属担保物collateral security &u0JzK  
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担保书trust receipt||letter of indemnity 6tBL?'pG  
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承兑||认付acceptance ,,vl+Z<&  
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单张承兑general acceptance dUiv+K)ccQ  
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有条件承兑qualified acceptance n5 h4]u  
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附条件认付conditional acceptance udYk 6  
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部分认付partial acceptance   60?/Z2w5