[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。   :<hM@>eFn  
会计报表statement of account _\;0E!=p  
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往来帐目account current r'8qZJgm  
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现在往来帐||存款额current accout *O_>3Hgl  
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销货帐account sales z;DNl#|!L  
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共同计算帐项joint account sKCYGt$  
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未决帐项outstanding account >dx/k)~~-L  
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贷方帐项credit account||creditor account ":0u%E?s  
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借方帐项debit account||debtor account 47N,jVt4  
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应付帐||应付未付帐account payable Idb*,l|<  
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应收帐||应收未收帐account receivable ~| b\1SR  
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新交易||新帐new account $C.a@gm  
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未决帐||老帐old account ugNt7
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现金帐cash account ~P#mvQE)  
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流水帐running account .<zKBv  
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暂记帐||未定帐suspense account y{/7z}d  
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过期帐||延滞帐overdue account||pastdue account ;Ax-f04gG  
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杂项帐户sundry account /i3JP}  
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详细帐单||明细表detail account n1J u=C  
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呆帐bad account /1MmOB  
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会计项目title of account K_;vqi^1^&  
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会计薄||帐薄account-book :ZM9lBYh  
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营业报告书||损益计算表account of budiness||business report ,c4HicRJ#  
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借贷细帐||交验帐account rendered G9f
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明细帐account stated k5I;Y:~`  
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与…银行开立一户头to open an account with WeM38&dWY  
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与…银行建立交易to keep account with LH5Z@*0#  
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继续记帐to keep account j6GIB_  
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与…有交易to have an account with *4}_2"[  
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作成会计帐||有往来帐项to make out an account with J#I RbO)  
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清算||清理债务to make up an account !;eE7xn&  
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清洁帐目||与…停止交易to close ones account with )2&3D"V  
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结帐to close an account $G".PW
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清理未付款to ask an account||to demand an account 6KMO*v  
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结清差额to balance the account with BU:;;iV8  
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清算to settle an account||to liquidate an account||to square an account DpRMXo
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审查帐目||监查帐目to audit an account K!6T8^JH  
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检查帐目to examine an account M+ +Dk7B  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account "*bLFORkq'  
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代理某人||为某人on ones account||on account of one ?w:\0j5~  
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为自己计算||独立帐目on ones own account Cj=R\@  
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由某人收益并负风险on ones account and risk||for ones account and risk Va?]:Q  
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由某人负担for ones account||for account of one 2XR!2_)O5  
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按某人指示||列入某人帐户by order and for account of one F@<cp ?dR  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of \|>%/P  
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寄出清算书to send in an account||to send in render an account 
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支票薄cheque book ]y#'U  
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支票陈票人cheque drawer 6$OmOCA%  
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持票人cheque holder lW"0fZ_x'E  
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不记名支票cheque to bearer||bearer cheque }k.yLcXM  
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记名支票||认人支票cheque to order GJWGT`"  
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到期支票antedated cheque [Q:mq=<Z%  
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未到期支票postdated cheque t<dFH}U`w  
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保付支票certified cheque 9Tr ceL;  
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未获兑现支票，退票returned cheque +wz1kPRs  
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横线支票crossed cheque !e<5JO;c  
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普通横线general crossing -J=6)  
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特别横线special crossing 2u -J+  
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空白支票blank cheque 5s\;7>  
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失效支票，过期支票stale cheque <B T18u\  
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普通支票open cheque I*j~5fsS'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Kg~D~ +j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ae-tAA[1Y  
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支票换现金||兑现to cash a cheque m+8:_0x "  
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清理票款to clear a cheque 117lhx].'  
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保证兑现to certify a cheque Rs{8vV  
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填写支票数额to fill up a cheque LH}9&FfjU  
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支票上划线to cross a cheque vO$cF*  
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开发支票to make out a cheque "y*3p0E  
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签发支票，开立支票to draw a cheque||to issue a cheque Nz3+yxv1  
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透支支票to overdraw a cheque 4x-,l1NMR  
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背书支票to endorse a cheque 4Zu1G#(zP  
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请付票款||清付票款to pay a cheque||to honour a cheque P
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支票退票to dishonour a cheque f^hJAZ  
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拒付支票to refuse a cheque &0[L2x}7  
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拒付支票to stop payment of a cheque KI#v<4C$P  
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提示要求付款to present for payment VFF5Tp  
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见票即付持票人payable to bearer [S]q'c)  
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支付指定人payable to order >*O5Ry:4  
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已过期||无效out of date||stale D 5Sbs(  
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请给出票人R/D||refer to drawer E]&N'+T
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B[YyA  
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文字与数字不一致words and figures differ (O09HY:  
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时间已过account closed rDwd!Jet  
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更改处应加盖印章alterations require initials _O87[F1  
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时间已过effects not cleared FO!0TyQ  
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停止付款payment stopped suhnA(T{  
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支票毁损cheque mutilated 13 JG[,w  
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汇款||寄钱to remit||to send money T=V{3v@zs  
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寄票供取款||支票支付to send a cheque for payment VOATza`  
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寄款人a remitter T72Z<h|<  
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收款人a remittee i+I.>L/S  
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国外汇票foreign Bill =
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国内汇票inland Bill 2Z^p)  

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跟单汇票documentary bill Ix=(f0|  
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空头汇票accommodation bill _a?x)3\v  
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原始汇票original bill q8e]{sT'!  
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改写||换新票据renewed bill `v/p4/  
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即期汇票sight bill||bill on demand O6q5qA  
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…days after date||…days after date…日后付款 !.|A}8nK  
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…months after date||…months after date…月后付款 1)-VlQK p  
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见票后…日付款…days after sight||…days sight =$kS
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见票后…月付款…months after sight||…months sight B|AIl+y  
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同组票据set of bills immf\
 
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单张汇票sola of exchange||sole of exchange BDi+*8  
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远期汇票usance bill||bill at usance ;l@Ge`&u  
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长期汇票long bill =d
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短期汇票short bill cMAY8$  
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逾期汇票overdue bill P[P]oT.N  
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宽限日期days of grace - SCFWc  
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电汇telegraphic transfer （T.T） 5e c T.  
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邮汇postal order||postal note （Am.）||post office order||money order h]
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本票promissory note （P/N） 2TX.%%Ze  
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押汇负责书||押汇保证书letter of hypothecation v,)vW5jGI  
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副保||抵押品||付属担保物collateral security 'n"n;  
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担保书trust receipt||letter of indemnity M_#^zo "x  
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承兑||认付acceptance sKL"JA T  
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单张承兑general acceptance 2~W8tv0^b2  
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有条件承兑qualified acceptance N5@l[F7I  
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附条件认付conditional acceptance #TG.weT
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部分认付partial acceptance   vo]$[Cp|4