[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。   &a=e=nR5  
会计报表statement of account 3NN'E$"3  
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往来帐目account current D'`"_  
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现在往来帐||存款额current accout NoO+xLHw8  
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销货帐account sales ~{vdP=/WP  
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共同计算帐项joint account HQ3`:l
 
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未决帐项outstanding account 5g1M_8e'+  
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贷方帐项credit account||creditor account %i-lx`U  
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借方帐项debit account||debtor account )6>|bmpU  
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应付帐||应付未付帐account payable I\upnEKKzZ  
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应收帐||应收未收帐account receivable ,B%fjcn  
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新交易||新帐new account zNny\Z  
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未决帐||老帐old account R6Zj=l[  
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现金帐cash account
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流水帐running account V5O=iMP  
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暂记帐||未定帐suspense account QtY hg$K3  
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过期帐||延滞帐overdue account||pastdue account <!~1{`n%9J  
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杂项帐户sundry account fey*la Xq  
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详细帐单||明细表detail account )'[x)q  
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呆帐bad account u>}w-  
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会计项目title of account ]V36-
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会计薄||帐薄account-book 6<x~Mk'u)  
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营业报告书||损益计算表account of budiness||business report 8!4~T,9G  
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借贷细帐||交验帐account rendered &?.n2+T+ =  
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明细帐account stated z`k El@  
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与…银行开立一户头to open an account with q0,kDM66   
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与…银行建立交易to keep account with 'X7%35Y  
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继续记帐to keep account Kv(z4z  
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与…有交易to have an account with T~BA)![  
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作成会计帐||有往来帐项to make out an account with M!1U@6n!=)  
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清算||清理债务to make up an account bS.s?a  
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清洁帐目||与…停止交易to close ones account with 9Yc n0  
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结帐to close an account e}'gvm  
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清理未付款to ask an account||to demand an account VYZU eh  
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结清差额to balance the account with 1B|8ZmFJj  
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清算to settle an account||to liquidate an account||to square an account z-dFDtiA  
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审查帐目||监查帐目to audit an account ]mQw,S)/"  
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检查帐目to examine an account rYY$wA@  
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转入A的帐户to charge the amount to As account CS 8jA\  
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以计帐方式付款to pay on account g:7,~}_}^  
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代理某人||为某人on ones account||on account of one Q8D&tJg  
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为自己计算||独立帐目on ones own account /P:.qtT(  
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由某人收益并负风险on ones account and risk||for ones account and risk 8j5<6Cv_  
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由某人负担for ones account||for account of one %zBCq"y  
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按某人指示||列入某人帐户by order and for account of one 6"/WZmOp  
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列入5月份帐目for May account ]:(W_qEA  
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编入某中帐项下to pass to the account of||to place to the account of  YZc>dE  
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寄出清算书to send in an account||to send in render an account N8to
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支票薄cheque book +Y"r71|A6+  
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支票陈票人cheque drawer t.
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持票人cheque holder {n#k,b&9B  
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不记名支票cheque to bearer||bearer cheque uvDzKMw~R  
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记名支票||认人支票cheque to order $rIoHxh. y  
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到期支票antedated cheque m!<i0thJ  
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未到期支票postdated cheque **9x?s  
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保付支票certified cheque FZjHw_pP  
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未获兑现支票，退票returned cheque \(226^|j  
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横线支票crossed cheque #/PAA  
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普通横线general crossing *8~86u GU  
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特别横线special crossing OL4z%mDZi  
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空白支票blank cheque  hi
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失效支票，过期支票stale cheque nUkaz*4qU  
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普通支票open cheque N0#JOu}~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M'_9A  
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支票换现金||兑现to cash a cheque DxJX+.9K9  
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清理票款to clear a cheque 'M3">$N  
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保证兑现to certify a cheque J,b&XD@m  
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填写支票数额to fill up a cheque A&>.74}p  
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支票上划线to cross a cheque j(~ *'&|(  
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开发支票to make out a cheque VN%INUi@  
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签发支票，开立支票to draw a cheque||to issue a cheque `U2DkY&n  
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透支支票to overdraw a cheque s`#(   
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背书支票to endorse a cheque \Y{k7^G}A  
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请付票款||清付票款to pay a cheque||to honour a cheque IJ/sX_k  
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支票退票to dishonour a cheque JAI)Eqqv]  
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拒付支票to refuse a cheque b=/curl&  
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拒付支票to stop payment of a cheque n#iwb0-  
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提示要求付款to present for payment CA +uKM^"6  
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见票即付持票人payable to bearer pT$f8xJ  
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支付指定人payable to order E#F/88(  
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已过期||无效out of date||stale mRZ:ie  
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请给出票人R/D||refer to drawer ]@Sj`J[fd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5MS
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文字与数字不一致words and figures differ CNww`PX,zZ  
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支票 r4,VTy2Qe  
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时间已过account closed PpsIhMq@  
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更改处应加盖印章alterations require initials Q%-di=  
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时间已过effects not cleared 8 B**8yg.  
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停止付款payment stopped e]Zngt?b  
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支票毁损cheque mutilated A 8 vbQ  

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汇款||寄钱to remit||to send money @JW@-9/  
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寄票供取款||支票支付to send a cheque for payment YSaJeU>@  
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寄款人a remitter A_;8IlW  
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收款人a remittee CB&iI'  
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国外汇票foreign Bill ^V|Oxp'7_  
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国内汇票inland Bill RaTH\>n  
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跟单汇票documentary bill Va$Pi19 O  
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空头汇票accommodation bill vzn{h)D  
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原始汇票original bill sK=0Np=`  
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改写||换新票据renewed bill a=T
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即期汇票sight bill||bill on demand % },Pe  
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…days after date||…days after date…日后付款 k0Ek:MjJr  
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…months after date||…months after date…月后付款 ,p;_\\<  
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见票后…日付款…days after sight||…days sight umLb+GbI4  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills YK{a
 
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单张汇票sola of exchange||sole of exchange AOrHU M[I  
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远期汇票usance bill||bill at usance F>gmj'-^  
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长期汇票long bill E2B> b[  
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短期汇票short bill S'B6jJK2x  
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逾期汇票overdue bill SK$Vk[c]  
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宽限日期days of grace l0tYG[  
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电汇telegraphic transfer （T.T） 3]JZu9#  
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邮汇postal order||postal note （Am.）||post office order||money order z2/!m[U  
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本票promissory note （P/N） |d
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押汇负责书||押汇保证书letter of hypothecation ]B9 ^3x[:  
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副保||抵押品||付属担保物collateral security Ua*&_~7kJ  
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担保书trust receipt||letter of indemnity 1K|@h&@  
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承兑||认付acceptance iRmQ5ezk  
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单张承兑general acceptance F}ukZ DB  
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有条件承兑qualified acceptance sM\&.<B  
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附条件认付conditional acceptance !}&"W,,0  
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部分认付partial acceptance   & QZVq"