[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。   -(~.6WnhS  
会计报表statement of account 4~k\j  
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往来帐目account current r;B8i!gD  
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现在往来帐||存款额current accout t#Z-mv:(  
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销货帐account sales gi(H]|=a  
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共同计算帐项joint account {\
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未决帐项outstanding account ;Yx)tWQI  
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贷方帐项credit account||creditor account u\E?Y[1  
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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 7Ilm{@b=  
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应收帐||应收未收帐account receivable @|Fg,N<Y]  
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新交易||新帐new account 3b*cU}go  
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未决帐||老帐old account Wc,_RN-  
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现金帐cash account ie;]/va  
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流水帐running account V7
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暂记帐||未定帐suspense account N<f"]  
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过期帐||延滞帐overdue account||pastdue account `o<' x. I  
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杂项帐户sundry account 9w"h  
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详细帐单||明细表detail account |\QgX%  
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呆帐bad account M9EfU  
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会计项目title of account 9v?N+Rb  
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会计薄||帐薄account-book }tsYJlh5  
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营业报告书||损益计算表account of budiness||business report ]GN7+8l  
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借贷细帐||交验帐account rendered HH
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明细帐account stated mu?Eco`~  
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与…银行开立一户头to open an account with " Om[~-31  
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与…银行建立交易to keep account with /3eKN  
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继续记帐to keep account M%1}/!J3  
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与…有交易to have an account with :>D[
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作成会计帐||有往来帐项to make out an account with Vy*:ne  
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清算||清理债务to make up an account 43={Xy   
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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 Mu{;vf|j  
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清理未付款to ask an account||to demand an account ##@$|6  
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结清差额to balance the account with [%9no B  
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清算to settle an account||to liquidate an account||to square an account Kv.>Vf.T}_  
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审查帐目||监查帐目to audit an account 0A,]$Fzt  
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检查帐目to examine an account Gm9hYhC8  
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转入A的帐户to charge the amount to As account /1x,h"T\<  
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以计帐方式付款to pay on account ]u4Hk?j~<  
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代理某人||为某人on ones account||on account of one ]8T |f  
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为自己计算||独立帐目on ones own account cs1l~bl  
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由某人收益并负风险on ones account and risk||for ones account and risk $ &P>r  
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由某人负担for ones account||for account of one 6_d.Yfbq  
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按某人指示||列入某人帐户by order and for account of one W
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列入5月份帐目for May account  qNm$Fx  
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编入某中帐项下to pass to the account of||to place to the account of 4'6`Ll|iq  
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寄出清算书to send in an account||to send in render an account MY/3]g<  
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支票薄cheque book 9elga"4:'  
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支票陈票人cheque drawer {q<03d~9|G  
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持票人cheque holder K]U;?h&CZc  
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不记名支票cheque to bearer||bearer cheque }g3+{\x8  
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记名支票||认人支票cheque to order 2P]L9'N{Y  
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到期支票antedated cheque }l K3-2P k  
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未到期支票postdated cheque r?CI)Y;  
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保付支票certified cheque gORJWQv  
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未获兑现支票，退票returned cheque 2o#,kGd  
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横线支票crossed cheque H33i*][H  
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普通横线general crossing ork=`};  
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特别横线special crossing j F-v%?  
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空白支票blank cheque Mc- )OtmG[  
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失效支票，过期支票stale cheque #q3l!3\mW  
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普通支票open cheque W5/0`[4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `VQb-V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :K?0e`  
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支票换现金||兑现to cash a cheque 9_fePS|Z4  
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清理票款to clear a cheque hF3&i=;.  
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保证兑现to certify a cheque F8e<}v&7R  
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填写支票数额to fill up a cheque XYx6V  
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支票上划线to cross a cheque i`)!X:
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开发支票to make out a cheque # x>ga  
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签发支票，开立支票to draw a cheque||to issue a cheque 6@tvRDeaDW  
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透支支票to overdraw a cheque 5/m$)wE  
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背书支票to endorse a cheque :9l51oE7  
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请付票款||清付票款to pay a cheque||to honour a cheque <Y'>F!?#  
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支票退票to dishonour a cheque kv
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拒付支票to refuse a cheque }bB`(B,m  
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拒付支票to stop payment of a cheque w#G2-?aj  
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提示要求付款to present for payment ]Ql 0v"` F  
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见票即付持票人payable to bearer ~hN~>0O  
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支付指定人payable to order 96|[}:+$&:  
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已过期||无效out of date||stale <"&'>?8j  
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请给出票人R/D||refer to drawer utO.WfWP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZykrQ\q9  
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文字与数字不一致words and figures differ o$_93<zc  
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支票 del
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时间已过account closed `<vxG4=62\  
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更改处应加盖印章alterations require initials i2F(G H?p[  
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时间已过effects not cleared Gt^d;7x ]  
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停止付款payment stopped Cd~LsdKE5  
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支票毁损cheque mutilated G=$}5; t  
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汇款||寄钱to remit||to send money sv=^k(d3  
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寄票供取款||支票支付to send a cheque for payment ~I$}#  
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寄款人a remitter B)a@fmp"a  
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收款人a remittee &7][@v  
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国外汇票foreign Bill RZ6~c{  
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国内汇票inland Bill B/_6Ieb+  
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跟单汇票documentary bill Q?]w{f(  
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空头汇票accommodation bill s!`H  
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原始汇票original bill w`Xg%*]}  
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改写||换新票据renewed bill C
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即期汇票sight bill||bill on demand %09*l%,;  
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…days after date||…days after date…日后付款 qxSs ~Qc  
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…months after date||…months after date…月后付款 t.L4%1OF  
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见票后…日付款…days after sight||…days sight %A=|'6)k2  
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见票后…月付款…months after sight||…months sight *bU% @O
 
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同组票据set of bills i.F8  
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单张汇票sola of exchange||sole of exchange +#9xA6,AE  
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远期汇票usance bill||bill at usance 1O23"o5=  
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长期汇票long bill A3<^ U  
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短期汇票short bill -ywX5B  
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逾期汇票overdue bill 
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宽限日期days of grace 2 aew6~  
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电汇telegraphic transfer （T.T） u"*J[M~  
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邮汇postal order||postal note （Am.）||post office order||money order v^<<[I2 C  
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本票promissory note （P/N） /L)?> tg  
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押汇负责书||押汇保证书letter of hypothecation BvSdp6z9Iv  
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副保||抵押品||付属担保物collateral security A J<iM)l|
 
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担保书trust receipt||letter of indemnity u4go*#  
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承兑||认付acceptance 5wT',U"+  
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单张承兑general acceptance 9 vB9k@9  
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有条件承兑qualified acceptance V
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附条件认付conditional acceptance jXc5fXO N  
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部分认付partial acceptance   \W3+VG2cA