[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。   ns1@=f cO  
会计报表statement of account T$;N8x[  
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往来帐目account current (|<.7K N  
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现在往来帐||存款额current accout -{XXU)Z  
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销货帐account sales |CFTOe\q  
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共同计算帐项joint account S7 Tem:/  
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未决帐项outstanding account :X6A9jmd  
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贷方帐项credit account||creditor account #I.Wmfz  
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借方帐项debit account||debtor account ( nH3  
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应付帐||应付未付帐account payable IuQY~!  
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应收帐||应收未收帐account receivable `)W}4itm  
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新交易||新帐new account @9pk-BB^D  
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未决帐||老帐old account vO)nqtw  
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现金帐cash account ci^+T *  
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流水帐running account V }>0r+NL<  
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暂记帐||未定帐suspense account Z;_WU  
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过期帐||延滞帐overdue account||pastdue account uSs~P%@6|  
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杂项帐户sundry account pt;kN&A^  
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详细帐单||明细表detail account nJYcC"f  
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呆帐bad account Zjt3U;Y
 
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会计项目title of account ~PUz/^^ s  
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会计薄||帐薄account-book 6P' m0  
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营业报告书||损益计算表account of budiness||business report =@m|g )  
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借贷细帐||交验帐account rendered 9[|Ql  
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明细帐account stated <!&&Qd-d6H  
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与…银行开立一户头to open an account with fAfsKO*  
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与…银行建立交易to keep account with 8p7Uvn+m*  
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继续记帐to keep account qU#
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与…有交易to have an account with H;}V`}c
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作成会计帐||有往来帐项to make out an account with &`<j!xlG  
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清算||清理债务to make up an account kVQKP  U  
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清洁帐目||与…停止交易to close ones account with N>7IN K  
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结帐to close an account /_?Ly$>'  
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清理未付款to ask an account||to demand an account Dq Kk9s;6_  
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结清差额to balance the account with N|T%cdh:/  
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清算to settle an account||to liquidate an account||to square an account ^$24231^  
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审查帐目||监查帐目to audit an account KDuM;  
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检查帐目to examine an account U"A
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转入A的帐户to charge the amount to As account m]+g[L?-  
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以计帐方式付款to pay on account ^LE`Y>&m  
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代理某人||为某人on ones account||on account of one =E8lpN'  
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为自己计算||独立帐目on ones own account B8'" ^a^&-  
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由某人收益并负风险on ones account and risk||for ones account and risk 5v=%pQbY  
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由某人负担for ones account||for account of one 3205gI,  
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按某人指示||列入某人帐户by order and for account of one :;t*:iG  
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列入5月份帐目for May account KtUI(*$`  
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编入某中帐项下to pass to the account of||to place to the account of DmM<Kkg.J  
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寄出清算书to send in an account||to send in render an account _$s9o$8$  
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支票薄cheque book Lo\+T+n  
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支票陈票人cheque drawer f ."bq43(  
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持票人cheque holder Zj99]4?9  
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不记名支票cheque to bearer||bearer cheque UB }n=  
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记名支票||认人支票cheque to order "jH=O(37  
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到期支票antedated cheque r t@Jw]az  
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未到期支票postdated cheque o7)<pf if  
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保付支票certified cheque eVyXh>b*  
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未获兑现支票，退票returned cheque !qsk;Vk7Z  
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横线支票crossed cheque ")' o5V  

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普通横线general crossing 8\+kfK  
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特别横线special crossing /4J2F9:f  
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空白支票blank cheque u;\:#721  
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失效支票，过期支票stale cheque gpW3zDJ  
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普通支票open cheque >=Hm2daN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =67dpQ'y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AoB~ZWq   
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支票换现金||兑现to cash a cheque I;H6E  
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清理票款to clear a cheque 4np,"^c  
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保证兑现to certify a cheque td!WgL,m  
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填写支票数额to fill up a cheque <Wc98m  
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支票上划线to cross a cheque Q-([3%  
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开发支票to make out a cheque T \%{zz_(  
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签发支票，开立支票to draw a cheque||to issue a cheque )9'eckt  
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透支支票to overdraw a cheque *?jU$&Qpj*  
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背书支票to endorse a cheque {Ic~ }>w  
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请付票款||清付票款to pay a cheque||to honour a cheque U-.?+`  
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支票退票to dishonour a cheque ,VZ;=  
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拒付支票to refuse a cheque ERxA79  
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拒付支票to stop payment of a cheque qc^u%  
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提示要求付款to present for payment z9mmZqhK\  
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见票即付持票人payable to bearer n]&/?6}  
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支付指定人payable to order ".+wz1  
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已过期||无效out of date||stale cVv>"oF;~*  
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请给出票人R/D||refer to drawer TbyQ'MbUv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x:8xGG9  
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文字与数字不一致words and figures differ M ,.++W\  
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时间已过account closed E"k\eZns&  
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更改处应加盖印章alterations require initials BBw]>*  
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时间已过effects not cleared 8EZ"z d`n/  
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停止付款payment stopped b\~rL,7(  
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支票毁损cheque mutilated vW6Pf^yJ  
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汇款||寄钱to remit||to send money _5#f9,m1  
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寄票供取款||支票支付to send a cheque for payment *{:FPmDU  
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寄款人a remitter 7dI+aJ  
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收款人a remittee dix\hqZ
  
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国外汇票foreign Bill cl{x5>.'#  
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国内汇票inland Bill "XMTj <D  
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跟单汇票documentary bill f33'2PYl  
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空头汇票accommodation bill /Q5pAn-u  
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原始汇票original bill ^ #e:q  
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改写||换新票据renewed bill *ghkw9/  
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即期汇票sight bill||bill on demand z^I"{eT8  
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…days after date||…days after date…日后付款 ]oP2T:A  
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…months after date||…months after date…月后付款 +jO1?:Lr  
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见票后…日付款…days after sight||…days sight neJNMdv@T  
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见票后…月付款…months after sight||…months sight c>{X(Z=2  
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同组票据set of bills -w=rNlj  
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单张汇票sola of exchange||sole of exchange lF5;Kc  
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远期汇票usance bill||bill at usance 6Z ~>d;&9  
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长期汇票long bill uCF+Mp  
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短期汇票short bill 5|x&Z/hL  
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逾期汇票overdue bill yfiRMN"2  
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宽限日期days of grace c%>t(ce`Tl  
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电汇telegraphic transfer （T.T） N'Ywn}!js  
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邮汇postal order||postal note （Am.）||post office order||money order ].pz  
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本票promissory note （P/N） 35) ]R`f  
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押汇负责书||押汇保证书letter of hypothecation /$\yAOA'y  

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副保||抵押品||付属担保物collateral security @]6)j&  
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担保书trust receipt||letter of indemnity W > K2d  
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承兑||认付acceptance ?qAX *j  
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单张承兑general acceptance gmLGK1  
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有条件承兑qualified acceptance g v&xC 6>  
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附条件认付conditional acceptance 93kSBF#  
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部分认付partial acceptance   f5 wn`a~h