[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。   6q  xUT  
会计报表statement of account xt<, (4u  
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往来帐目account current ?w5nKpG#RI  
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现在往来帐||存款额current accout 2h? r![  
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销货帐account sales e,j?_p  
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共同计算帐项joint account nO.+& kA  
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未决帐项outstanding account CyBM4q
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贷方帐项credit account||creditor account &LxzAL,3!  
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借方帐项debit account||debtor account %Pvb>U(Xs  
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应付帐||应付未付帐account payable \3:{LOr%*  
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应收帐||应收未收帐account receivable L!8?2 \5  
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新交易||新帐new account KZ >"L  
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未决帐||老帐old account ORPl^n-  
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现金帐cash account gl\{QcI8<  
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流水帐running account Y&Vbf>Hi+  
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暂记帐||未定帐suspense account /ykxVCvAt  
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过期帐||延滞帐overdue account||pastdue account [Ik B/Xbw|  
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杂项帐户sundry account <EN[s  
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详细帐单||明细表detail account 5<8>G? Y  
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呆帐bad account
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会计项目title of account WjxB
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会计薄||帐薄account-book 5*'N Q010  
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营业报告书||损益计算表account of budiness||business report f5XcBW9E  
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借贷细帐||交验帐account rendered s"!}=kX  
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明细帐account stated g[)hm`{?  
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与…银行开立一户头to open an account with lFt{:HfX-  
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与…银行建立交易to keep account with hpKc_|u n  
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继续记帐to keep account E*"E{E7  
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与…有交易to have an account with \K= PIcH  
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作成会计帐||有往来帐项to make out an account with Y0'^S<ox  
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清算||清理债务to make up an account 6%axbB  
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清洁帐目||与…停止交易to close ones account with lK@r?w|<M  
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结帐to close an account -^N '18:  
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清理未付款to ask an account||to demand an account Y^f|}YO%y  
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结清差额to balance the account with N|d@B{a(  
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清算to settle an account||to liquidate an account||to square an account S)h1e%f, f  
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审查帐目||监查帐目to audit an account Q5ao2-\  
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检查帐目to examine an account %M:"Ai5:  
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转入A的帐户to charge the amount to As account %vzpp\t  
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以计帐方式付款to pay on account ~a Rq\fx{  
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代理某人||为某人on ones account||on account of one b8
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为自己计算||独立帐目on ones own account <z PyID`  
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由某人收益并负风险on ones account and risk||for ones account and risk p- _j0zv  
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由某人负担for ones account||for account of one eX/$[SL[  
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按某人指示||列入某人帐户by order and for account of one 8h=XQf6k0  
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列入5月份帐目for May account O)?0G$0  
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编入某中帐项下to pass to the account of||to place to the account of uB?YJf .T@  
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寄出清算书to send in an account||to send in render an account \v <}{\.|$  
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支票薄cheque book ? "gy`oC v  
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支票陈票人cheque drawer C%&7,F7  
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持票人cheque holder "#()4.9  
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不记名支票cheque to bearer||bearer cheque F&\o1g-L  
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记名支票||认人支票cheque to order A,osrv  
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到期支票antedated cheque mMR[(  
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未到期支票postdated cheque ;4 &~i
 
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保付支票certified cheque 9/{g%40B^  
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未获兑现支票，退票returned cheque &sW/r::,  
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横线支票crossed cheque  wNPZ[V:  
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普通横线general crossing w-KtxG(  
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特别横线special crossing ?TXFOr]g]2  
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空白支票blank cheque H;^6%HV1  
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失效支票，过期支票stale cheque 27MgwX NQ  
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普通支票open cheque .
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m^ILcp!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6PTD%Rf\  
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支票换现金||兑现to cash a cheque 6L2.88 i  
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清理票款to clear a cheque 4g6d6~098;  
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保证兑现to certify a cheque I|p(8R!  
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填写支票数额to fill up a cheque < B'BlqTS  
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支票上划线to cross a cheque 1X=}  
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开发支票to make out a cheque WT1ch0~2  
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签发支票，开立支票to draw a cheque||to issue a cheque ba ,2.|  
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透支支票to overdraw a cheque EKgTRRW  
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背书支票to endorse a cheque :]:q=1;c  
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请付票款||清付票款to pay a cheque||to honour a cheque p*vEVo  
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支票退票to dishonour a cheque bKi V<&Z5d  
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拒付支票to refuse a cheque H htAD Y  
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拒付支票to stop payment of a cheque ~Sh8. ++}  
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提示要求付款to present for payment BlMc<k  
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见票即付持票人payable to bearer fn]f$n*`  
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支付指定人payable to order n](Q)h'nlo  
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已过期||无效out of date||stale ]gx]7  
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请给出票人R/D||refer to drawer Kj.4Z+^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wak_^8x  
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文字与数字不一致words and figures differ RutRA  
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支票 jv_z%
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时间已过account closed j]~;|V5Z  
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更改处应加盖印章alterations require initials [+j}:u  
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时间已过effects not cleared ,aq0Q<}~lc  
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停止付款payment stopped 8 =\}#F  
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支票毁损cheque mutilated ->_rSjnM{  
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汇款||寄钱to remit||to send money `-y o-59E[  
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寄票供取款||支票支付to send a cheque for payment ;xqN#mqq  
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寄款人a remitter EnW}>X
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收款人a remittee skeH~-`M@  
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国外汇票foreign Bill b;xn0sDn#  
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国内汇票inland Bill ^GL>xlZ(  
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跟单汇票documentary bill ag02=}Q'r  
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空头汇票accommodation bill 9@3cz_[J  
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原始汇票original bill ^7l+ Ofb3  
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改写||换新票据renewed bill 8.WZC1N  
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即期汇票sight bill||bill on demand K3dg.>O  
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…days after date||…days after date…日后付款 l
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight 9 M;k(B!  
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见票后…月付款…months after sight||…months sight lvp8{]I<  
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同组票据set of bills }cO}H2m  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance
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长期汇票long bill (W'3Zv'f  
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短期汇票short bill cyXnZs ?|  
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逾期汇票overdue bill _ lE d8Cb  
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宽限日期days of grace 8m*uT< 5D  
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电汇telegraphic transfer （T.T） VWT\wAL  
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邮汇postal order||postal note （Am.）||post office order||money order Zp_v
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本票promissory note （P/N） =*=qleC3  
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押汇负责书||押汇保证书letter of hypothecation k*k 9hv?  
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副保||抵押品||付属担保物collateral security pa2cM%48  
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担保书trust receipt||letter of indemnity j7v?NY  
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承兑||认付acceptance *c'hmAs  
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单张承兑general acceptance <Kt;uu>  
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有条件承兑qualified acceptance C?fa-i0l^  
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附条件认付conditional acceptance m6YDyQC  
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部分认付partial acceptance   :}3;z'2]l