[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。   K~UT@,CS60  
会计报表statement of account +BI%.A`2  
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往来帐目account current 25xt*30M  
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现在往来帐||存款额current accout }236{)DuN  
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销货帐account sales +@Kq  
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共同计算帐项joint account 1RQM-0W,  
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未决帐项outstanding account v 'y<}U  
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贷方帐项credit account||creditor account ]CnT4[f!  
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借方帐项debit account||debtor account Wzh#dO?7  
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应付帐||应付未付帐account payable G`jJKiC  
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应收帐||应收未收帐account receivable _3Q8R }  
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新交易||新帐new account AUkePp78  
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未决帐||老帐old account Xu5^ly8p9q  
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现金帐cash account Rwz (20n\^  
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流水帐running account ji|tc9#6  
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暂记帐||未定帐suspense account 1:iT#~n  
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过期帐||延滞帐overdue account||pastdue account -r"h[UV)  
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杂项帐户sundry account sv?Lk4_  
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详细帐单||明细表detail account VM[Vhk[  
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呆帐bad account  S+(-k0  
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会计项目title of account ^8yhx-mgb  
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会计薄||帐薄account-book XZFM|=%X  
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营业报告书||损益计算表account of budiness||business report 7R=cxD&  
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借贷细帐||交验帐account rendered m:7$"oq|  
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明细帐account stated *h>KeIB;  
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与…银行开立一户头to open an account with v}$KlT  
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与…银行建立交易to keep account with Sb&[V>!2^  
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继续记帐to keep account X;I;CZ={  
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与…有交易to have an account with L/,W  
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作成会计帐||有往来帐项to make out an account with ^hhJ6E_W  
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清算||清理债务to make up an account ,[l
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清洁帐目||与…停止交易to close ones account with $\|$ekil4  
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结帐to close an account Z)6gh{B08  
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清理未付款to ask an account||to demand an account 5h9`lS2  
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结清差额to balance the account with ZqHh$QBD 9  
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清算to settle an account||to liquidate an account||to square an account dF2 &{D"J  
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审查帐目||监查帐目to audit an account 2,c{Z$\kn  
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检查帐目to examine an account bJJB*$jW=  
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转入A的帐户to charge the amount to As account 1us-ootsjP  
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以计帐方式付款to pay on account bq/*99``  
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代理某人||为某人on ones account||on account of one b[<zT[.:  
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为自己计算||独立帐目on ones own account &>UI{  
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由某人收益并负风险on ones account and risk||for ones account and risk ;/$=!9^sZ  
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由某人负担for ones account||for account of one NIcPjo  
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按某人指示||列入某人帐户by order and for account of one |^K-m42  
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列入5月份帐目for May account V)M+dhl  
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编入某中帐项下to pass to the account of||to place to the account of OOy]:t4 /  
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寄出清算书to send in an account||to send in render an account q:4 51C
 
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支票陈票人cheque drawer 4G`7]<  
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持票人cheque holder fHTqLYd-  
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不记名支票cheque to bearer||bearer cheque lhsd39NM  
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记名支票||认人支票cheque to order OQ&?^S`8',  
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到期支票antedated cheque YEF|SEon0  
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未到期支票postdated cheque 16"eyt>  
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保付支票certified cheque | k"?I  
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未获兑现支票，退票returned cheque !yAg!V KY  
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横线支票crossed cheque hhjT{>je  
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普通横线general crossing *B"p:F7J|  
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特别横线special crossing
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空白支票blank cheque 7{HJjH!zx  
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失效支票，过期支票stale cheque @, v'V!  
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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 -r
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O>]I!n`!!A  
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支票换现金||兑现to cash a cheque ]AoRK=aH  
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清理票款to clear a cheque yPG,+uQ$.  
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保证兑现to certify a cheque 6Y4sv5G  
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填写支票数额to fill up a cheque ;T1OXuQ  
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支票上划线to cross a cheque Ny_d  

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开发支票to make out a cheque V$U#'G>m  
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签发支票，开立支票to draw a cheque||to issue a cheque OW}n y  
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透支支票to overdraw a cheque fTb&k;'LR<  
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背书支票to endorse a cheque ?` ?HqR0  
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请付票款||清付票款to pay a cheque||to honour a cheque y 5>X0tT  
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支票退票to dishonour a cheque .|ZO2MCd  
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拒付支票to refuse a cheque jL^3/0"o  
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拒付支票to stop payment of a cheque k*xMe-  
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提示要求付款to present for payment 4MM
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见票即付持票人payable to bearer MS7rD%(,'  
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支付指定人payable to order nF"NXYa  
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已过期||无效out of date||stale luvxwved  
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请给出票人R/D||refer to drawer =lb5 #  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K;L6<a A#  
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文字与数字不一致words and figures differ A>9IE(C_  
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支票 'QOV!D  
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时间已过account closed DeK&_)g| Z  
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更改处应加盖印章alterations require initials 9O4\DRe5 c  
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时间已过effects not cleared N2uTWT>  
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停止付款payment stopped  [1Q:  
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支票毁损cheque mutilated H tx)MEZ  
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汇款||寄钱to remit||to send money W<\*5oB%H  
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寄票供取款||支票支付to send a cheque for payment R+<M"LriR&  
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寄款人a remitter 0?w
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收款人a remittee T]lVwj  
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国外汇票foreign Bill xX~; /e&,  
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国内汇票inland Bill !{S HlS  
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跟单汇票documentary bill +GlG.6  
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空头汇票accommodation bill u;/<uV3  
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原始汇票original bill yL"pzD`[H  
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改写||换新票据renewed bill 9._Osbp3P  
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即期汇票sight bill||bill on demand Y/`*t(/5  
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…days after date||…days after date…日后付款 h%!N!\  
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…months after date||…months after date…月后付款 5u^;7
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见票后…日付款…days after sight||…days sight ;`}b .S=n  
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见票后…月付款…months after sight||…months sight eh r,+GX  
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同组票据set of bills _sI\
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单张汇票sola of exchange||sole of exchange `'}c- Q  
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远期汇票usance bill||bill at usance [;qZu`n>  
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长期汇票long bill h0n,WU/Kw  
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短期汇票short bill Yn1CU  
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逾期汇票overdue bill EE[JXoke  
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宽限日期days of grace oar`xH$C  
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电汇telegraphic transfer （T.T） m-)yQM8  
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邮汇postal order||postal note （Am.）||post office order||money order 1pHt3Vc(G  
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本票promissory note （P/N） 7n*[r*$  
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押汇负责书||押汇保证书letter of hypothecation #
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副保||抵押品||付属担保物collateral security "f-z
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担保书trust receipt||letter of indemnity E^
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承兑||认付acceptance _Z
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单张承兑general acceptance U*7Yi-"/*  
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有条件承兑qualified acceptance gNoQ[xFx32  
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附条件认付conditional acceptance qe\JO'g#e  
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部分认付partial acceptance   U`h>[9