[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。   ?G,gP
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会计报表statement of account Qclq^|O0  
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往来帐目account current AC'_#nPL#  
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现在往来帐||存款额current accout \'<P~I&p  
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销货帐account sales 8!cHRtqK  
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共同计算帐项joint account $Hj;i/zD  
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未决帐项outstanding account czU"  
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贷方帐项credit account||creditor account H<n"[u^@E  
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借方帐项debit account||debtor account $,
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应付帐||应付未付帐account payable =EMB~i  
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应收帐||应收未收帐account receivable Dol{y=(3e  
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新交易||新帐new account Y1I)w^}:  
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未决帐||老帐old account dd<l;4(  
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现金帐cash account bTrusSAl  
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流水帐running account >@Ht*h{~  
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暂记帐||未定帐suspense account 6(d6Uwc`  
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过期帐||延滞帐overdue account||pastdue account &xN+a{&  
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杂项帐户sundry account "4H@&:-(p  
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详细帐单||明细表detail account "%Y=+  
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呆帐bad account  jb&MC2  
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会计项目title of account ^ZQMRNP{r  
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会计薄||帐薄account-book 8R3{
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营业报告书||损益计算表account of budiness||business report 2wY|E<E  
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借贷细帐||交验帐account rendered `_OrBu[  
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明细帐account stated .5G`Y  
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与…银行开立一户头to open an account with OLb s~ >VA  
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与…银行建立交易to keep account with /o;L,mcx*  
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继续记帐to keep account +112{v=!i  
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与…有交易to have an account with [Xu8~c X  
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作成会计帐||有往来帐项to make out an account with jDY B*Y^
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清算||清理债务to make up an account 8{G!OBxc\.  
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清洁帐目||与…停止交易to close ones account with ,_kw}_n=  
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结帐to close an account Og7yT{h_  
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清理未付款to ask an account||to demand an account $k\bP9  
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结清差额to balance the account with iP(MDVg  
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清算to settle an account||to liquidate an account||to square an account oDA'$]UL  
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审查帐目||监查帐目to audit an account Qf=^CQ=lV  
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检查帐目to examine an account 1yE',9?  
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转入A的帐户to charge the amount to As account ]"T157F  
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以计帐方式付款to pay on account u<:uL  
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代理某人||为某人on ones account||on account of one U%@
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为自己计算||独立帐目on ones own account 5>9Q<*  
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由某人收益并负风险on ones account and risk||for ones account and risk rd->@s|4mT  
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由某人负担for ones account||for account of one HHx:s2G  
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按某人指示||列入某人帐户by order and for account of one C,W@C  
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列入5月份帐目for May account Q I";[  
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编入某中帐项下to pass to the account of||to place to the account of c(hC'Cp  
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寄出清算书to send in an account||to send in render an account E4Q`)6]0  
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支票薄cheque book +DSbr5"VlB  
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支票陈票人cheque drawer LF.i0^#J
 
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持票人cheque holder ?:vg`m!*  
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不记名支票cheque to bearer||bearer cheque ZOqA8#\  
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记名支票||认人支票cheque to order %+/v")8+?  
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到期支票antedated cheque a.u{b&+9  
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未到期支票postdated cheque 7oLlRU  
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保付支票certified cheque mn1!A`$  
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未获兑现支票，退票returned cheque Q>yj<DR  
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横线支票crossed cheque ~mH'8K|l  
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普通横线general crossing s!0
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特别横线special crossing 1jSmTI d  
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空白支票blank cheque V'.gE6we  
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失效支票，过期支票stale cheque T?n[1%K  
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普通支票open cheque F":dS-u&L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B 4e}%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a<pEVV\NB~  
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支票换现金||兑现to cash a cheque CwEb ?  
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清理票款to clear a cheque fb]=M oiJ  
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保证兑现to certify a cheque ,(yaWd6  
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填写支票数额to fill up a cheque T6,6lll  
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支票上划线to cross a cheque JZNvuPD  
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开发支票to make out a cheque n22OPvp  
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签发支票，开立支票to draw a cheque||to issue a cheque Gc!&I+kd  
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透支支票to overdraw a cheque ]O
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背书支票to endorse a cheque p
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请付票款||清付票款to pay a cheque||to honour a cheque YcuHYf5  
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支票退票to dishonour a cheque R u`7Xd.
  
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拒付支票to refuse a cheque ;ZLfb n3\  
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拒付支票to stop payment of a cheque 4}=Z+tDu>  
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提示要求付款to present for payment *}`D2_uP  
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见票即付持票人payable to bearer 3MFb\s&Fq  
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支付指定人payable to order FZhjI 8+,~  
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已过期||无效out of date||stale g JMv  
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请给出票人R/D||refer to drawer Gj([S17\0:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -J=N  
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文字与数字不一致words and figures differ O:,Fif?;  
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支票 C %o^
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时间已过account closed j8Csnm0  
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更改处应加盖印章alterations require initials 0if~qGm=!  
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时间已过effects not cleared m^)h/
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停止付款payment stopped &t\KKsUtd  
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支票毁损cheque mutilated hD:$Sv/H  
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汇款||寄钱to remit||to send money :A{ US9D  
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寄票供取款||支票支付to send a cheque for payment /#M|V6n  
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寄款人a remitter ZdD]l*.\i  
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收款人a remittee {]}}rx'|P  
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国外汇票foreign Bill :B<lDcFKJ  
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国内汇票inland Bill }>w;(R  
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跟单汇票documentary bill $siiG|)C1  
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空头汇票accommodation bill 5s>$  
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原始汇票original bill uE>2*u\  
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改写||换新票据renewed bill h!f7/)|[o  
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即期汇票sight bill||bill on demand X.,1SYG[  
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…days after date||…days after date…日后付款 67Ai.3dR  
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…months after date||…months after date…月后付款 & h9ji[  
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见票后…日付款…days after sight||…days sight ;h3uMUCml  
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见票后…月付款…months after sight||…months sight c{j0A;XMS  
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同组票据set of bills I`2hxLwh+  
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单张汇票sola of exchange||sole of exchange |-I[{"6q$@  
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远期汇票usance bill||bill at usance HW{osav9  
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长期汇票long bill mz[rB|v"/7  
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短期汇票short bill &M~*w~w`  
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逾期汇票overdue bill ycRy!0l  
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宽限日期days of grace _5.^A&Y*  
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电汇telegraphic transfer （T.T） :Cw|BX@??U  
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邮汇postal order||postal note （Am.）||post office order||money order qp_k
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本票promissory note （P/N） Ta%{Wa\U9z  
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押汇负责书||押汇保证书letter of hypothecation _UYt  
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副保||抵押品||付属担保物collateral security g` 6Xrf  
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担保书trust receipt||letter of indemnity jhUab],  
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承兑||认付acceptance &|IY=$-  
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单张承兑general acceptance L=Fm:O'#2  
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有条件承兑qualified acceptance l];,)ddD9  
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附条件认付conditional acceptance O$E3ry+?  
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部分认付partial acceptance   -
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