[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。   ++T "+p  
会计报表statement of account F;d%@E_Bc  
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往来帐目account current R<y Nv  
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现在往来帐||存款额current accout 9&[)(On74  
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销货帐account sales tf$PaA  
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共同计算帐项joint account :c~9>GCE&  
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未决帐项outstanding account ;S=62_Un  
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贷方帐项credit account||creditor account vCy.C N$  
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借方帐项debit account||debtor account ;_?zB NW  
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应付帐||应付未付帐account payable 7.7Cluh5,  
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应收帐||应收未收帐account receivable ')AByD}Hi]  
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新交易||新帐new account ".~MmF  
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未决帐||老帐old account 92P,:2`a  
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现金帐cash account D 7Gd
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流水帐running account uuI3NAi~  
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暂记帐||未定帐suspense account ~fyF&+ibp'  
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过期帐||延滞帐overdue account||pastdue account r:fwrC  
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杂项帐户sundry account #[no~&E  
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详细帐单||明细表detail account m
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呆帐bad account -(6eVI  
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会计项目title of account II.<SC  
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会计薄||帐薄account-book x2sN\tOh^  
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营业报告书||损益计算表account of budiness||business report ZkwJ.SuU  
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借贷细帐||交验帐account rendered K3La9O)>  
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明细帐account stated aZ8h[#]7  
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与…银行开立一户头to open an account with >r~0SMQr  
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与…银行建立交易to keep account with ZmNZS0j  
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继续记帐to keep account _\p`4
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与…有交易to have an account with b7Yq_%+  
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作成会计帐||有往来帐项to make out an account with =1O?jrl~q  
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清算||清理债务to make up an account E`~i-kf  
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清洁帐目||与…停止交易to close ones account with Tu==49  
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结帐to close an account vXc!Zg~  
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清理未付款to ask an account||to demand an account V):`&@  
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结清差额to balance the account with (Bsw/wv  
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清算to settle an account||to liquidate an account||to square an account 3=IG#6)~C  
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审查帐目||监查帐目to audit an account A3j"/eKi2  
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检查帐目to examine an account =ydpU<aS  
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转入A的帐户to charge the amount to As account v3~FR,Kl  
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以计帐方式付款to pay on account 5 1"8Py  
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代理某人||为某人on ones account||on account of one Xty#vI  
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为自己计算||独立帐目on ones own account CGkI\E  
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由某人收益并负风险on ones account and risk||for ones account and risk v:?o3 S  
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由某人负担for ones account||for account of one q#jEv-j.  
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按某人指示||列入某人帐户by order and for account of one i2`#   
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列入5月份帐目for May account xFU5\Zuw  
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编入某中帐项下to pass to the account of||to place to the account of _=?2 3
 
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寄出清算书to send in an account||to send in render an account y~dB5/  
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支票薄cheque book #3:'lGBIK  
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支票陈票人cheque drawer @!O&b%8X%  
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持票人cheque holder vdFQf ^l  
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不记名支票cheque to bearer||bearer cheque VL!kX``^F  
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记名支票||认人支票cheque to order o)'=D(  
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到期支票antedated cheque ]H9HO2wGQ  
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未到期支票postdated cheque w!h{P38  
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保付支票certified cheque w.F3o4YP  
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未获兑现支票，退票returned cheque 0c;"bA0>Sx  
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横线支票crossed cheque +CHO0n  
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普通横线general crossing KNyD}1  
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特别横线special crossing gwjv&.T6^  
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空白支票blank cheque zW&O>H  
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失效支票，过期支票stale cheque 2Yf;b9-k  
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普通支票open cheque yBjWPx?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bW3o%
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W5;sps  
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支票换现金||兑现to cash a cheque A|-\C$  
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清理票款to clear a cheque &Wk<F3qN  
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保证兑现to certify a cheque zvj >KF|y  
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填写支票数额to fill up a cheque tB7aHZ|  
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支票上划线to cross a cheque d(XWt;KK  
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开发支票to make out a cheque lEs/_f3;A  
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签发支票，开立支票to draw a cheque||to issue a cheque hn.fX:}  
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透支支票to overdraw a cheque hT#mM*`  
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背书支票to endorse a cheque VPbN
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请付票款||清付票款to pay a cheque||to honour a cheque ]CYe=m1<2Q  
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支票退票to dishonour a cheque UHW
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拒付支票to refuse a cheque ^;d;b<  
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拒付支票to stop payment of a cheque .v{ty  
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提示要求付款to present for payment )uP= o  
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见票即付持票人payable to bearer o^D
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支付指定人payable to order y5I7pbe  
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已过期||无效out of date||stale Uka4iya  
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请给出票人R/D||refer to drawer =*pu+o,?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hwJ.M4  
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文字与数字不一致words and figures differ "F^EfpcJ{9  
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支票 j
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时间已过account closed *+G K?Ga  
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更改处应加盖印章alterations require initials wFe</U-';  
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时间已过effects not cleared |:AjQ&PM)  
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停止付款payment stopped ~=71){4A  
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支票毁损cheque mutilated *Q)
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汇款||寄钱to remit||to send money tIg_cY_y  
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寄票供取款||支票支付to send a cheque for payment 7':|f"  
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寄款人a remitter g,.iM8  
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收款人a remittee //`X+[bMG  
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国外汇票foreign Bill wy7f7zIa  
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国内汇票inland Bill n|8fdiK#}  
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跟单汇票documentary bill YM5;mPR  
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空头汇票accommodation bill i`X/d
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原始汇票original bill 0;
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改写||换新票据renewed bill 6<gh:vj  
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即期汇票sight bill||bill on demand {>9 0d(j  
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…days after date||…days after date…日后付款 |'.\}xt7  
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…months after date||…months after date…月后付款 g%Eb{~v  
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见票后…日付款…days after sight||…days sight !?,rcgi  
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见票后…月付款…months after sight||…months sight T-0fVTeN  
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同组票据set of bills .O
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单张汇票sola of exchange||sole of exchange s>ilxLSX]  
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远期汇票usance bill||bill at usance w6aq/m"'  
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长期汇票long bill E0G"B'x  
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短期汇票short bill ?cF`T/z]"  
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逾期汇票overdue bill QY|Rz(;m  
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宽限日期days of grace hv (>9N  
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电汇telegraphic transfer （T.T） db#svj*  
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邮汇postal order||postal note （Am.）||post office order||money order 07b=Zhh  
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本票promissory note （P/N） >\[/e{Q"  
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押汇负责书||押汇保证书letter of hypothecation ur\<NApT;  
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副保||抵押品||付属担保物collateral security FNlS)Bs  
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担保书trust receipt||letter of indemnity _59f.FsVR  
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承兑||认付acceptance ghU~H4[xD  
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单张承兑general acceptance cXw8#M
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有条件承兑qualified acceptance  gx9=L&=d  
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附条件认付conditional acceptance ;&c9!LfP  
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部分认付partial acceptance   G,e!!J