[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。   KrdZEi vb  
会计报表statement of account 9S:
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往来帐目account current .%x"t>]  
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现在往来帐||存款额current accout lgkl? 0!  
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销货帐account sales YBYBOH  
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共同计算帐项joint account &\;<t,3A~  
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未决帐项outstanding account }1U#Ve,=_  
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贷方帐项credit account||creditor account pwJ'3NbS  
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借方帐项debit account||debtor account 4`'8fe/ "  
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应付帐||应付未付帐account payable Nc{]zWL9  
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应收帐||应收未收帐account receivable i\(\MzW*'  
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新交易||新帐new account /@Ez" ?V2  
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未决帐||老帐old account _)Qy4[S=d  
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现金帐cash account HeCcF+  
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流水帐running account JL.5QzA  
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暂记帐||未定帐suspense account -PM)EGSk{  
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过期帐||延滞帐overdue account||pastdue account o w2$o\hC  
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杂项帐户sundry account Rvvh{U;t  
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详细帐单||明细表detail account B s,as  
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呆帐bad account k^^:;OR  
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会计项目title of account E:FO_R(Xq  
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会计薄||帐薄account-book hq?jdNy :  
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营业报告书||损益计算表account of budiness||business report 5
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借贷细帐||交验帐account rendered cOkgoL" 4  
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明细帐account stated .Pw%DZ'  
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与…银行开立一户头to open an account with :Q_x/+-  
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与…银行建立交易to keep account with . uR M{Bs  
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继续记帐to keep account .0|
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与…有交易to have an account with R#(G%66   
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作成会计帐||有往来帐项to make out an account with Bf]$X>d  
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清算||清理债务to make up an account M=y0PCD  
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清洁帐目||与…停止交易to close ones account with !QEL"iJ6M'  
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结帐to close an account w#(RW7":F  
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清理未付款to ask an account||to demand an account )%Ru#}1X6  
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结清差额to balance the account with @Bs0Avj.  
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清算to settle an account||to liquidate an account||to square an account 5Qa zHlJ  
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审查帐目||监查帐目to audit an account lBA+zZ  
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检查帐目to examine an account K:r\{#9  
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转入A的帐户to charge the amount to As account o6}n8U}bk  
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以计帐方式付款to pay on account 2KI!
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代理某人||为某人on ones account||on account of one Z=+03  
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为自己计算||独立帐目on ones own account  7}B  
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由某人收益并负风险on ones account and risk||for ones account and risk y' xF0  
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由某人负担for ones account||for account of one #DI$
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按某人指示||列入某人帐户by order and for account of one 8
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列入5月份帐目for May account v}uJtBG(  
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编入某中帐项下to pass to the account of||to place to the account of SUdm 0y  
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寄出清算书to send in an account||to send in render an account %c/^_.  
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支票薄cheque book R>)MiHcCg  
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支票陈票人cheque drawer "Pc$\zJm;  
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持票人cheque holder Ex(3D[WmMW  
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不记名支票cheque to bearer||bearer cheque _a'A~JY  
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记名支票||认人支票cheque to order z;3NiY  
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到期支票antedated cheque 4u1KF:g  
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未到期支票postdated cheque [_!O<z_sB  
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保付支票certified cheque M?@pN<|  
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未获兑现支票，退票returned cheque t 1i(;|8|  
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横线支票crossed cheque +=fKT,-*G!  
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普通横线general crossing ^Kq|ID AP  
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特别横线special crossing bLS&H[fK  
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空白支票blank cheque Mq\~`8V  
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失效支票，过期支票stale cheque p@I9<^"
 
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普通支票open cheque \ P/W8{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]+%=@mWYs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <DmTj$  
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支票换现金||兑现to cash a cheque jD9lz-Y@  
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清理票款to clear a cheque )I9aC~eAD  
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保证兑现to certify a cheque #7W.s!#}Dd  
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填写支票数额to fill up a cheque O3}P07  
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支票上划线to cross a cheque ds')PIj  
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开发支票to make out a cheque P^n{Y~P=Q  
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签发支票，开立支票to draw a cheque||to issue a cheque iA5* _tK5  
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透支支票to overdraw a cheque ./aZ

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背书支票to endorse a cheque 7T Bo*-!  
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请付票款||清付票款to pay a cheque||to honour a cheque O~xmz!?=  
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支票退票to dishonour a cheque ge8zh/`  
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拒付支票to refuse a cheque 'a*IZb-M  
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拒付支票to stop payment of a cheque 0^z$COCv  
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提示要求付款to present for payment e{:qW'%  
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见票即付持票人payable to bearer .zt]R@@6  
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支付指定人payable to order B=Os?'2[  
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已过期||无效out of date||stale ja
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请给出票人R/D||refer to drawer 8<xy *=%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :u0433z:  
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文字与数字不一致words and figures differ Dr: }k*  
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支票 (I5ra_FVs  
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时间已过account closed DI7trR`  
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更改处应加盖印章alterations require initials 7>LhXC  
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时间已过effects not cleared V1G]LM  
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停止付款payment stopped /Kvb$]F+!  
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支票毁损cheque mutilated s"/8h#!zv  
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汇款||寄钱to remit||to send money 3kMiC$  
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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 SYL$?kl  
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收款人a remittee *;m721#  
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国外汇票foreign Bill #/:[ho{JQ  
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国内汇票inland Bill
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跟单汇票documentary bill  e:l 6;  
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空头汇票accommodation bill )mEF_ &  
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原始汇票original bill 5~ kf:U%~  
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改写||换新票据renewed bill R Q8okA  
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即期汇票sight bill||bill on demand l^_X?
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…days after date||…days after date…日后付款 FKQnz/
 
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…months after date||…months after date…月后付款 K!9=e7|P  
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见票后…日付款…days after sight||…days sight =$'Zmb [D  
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见票后…月付款…months after sight||…months sight O[]+v  
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同组票据set of bills f 6q@  
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单张汇票sola of exchange||sole of exchange LP\ Qwj{  
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远期汇票usance bill||bill at usance k\
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长期汇票long bill R%Z} JR.  
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短期汇票short bill ;A C] *  
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逾期汇票overdue bill ?{[H+hzz0  
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宽限日期days of grace FYj3! H  
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电汇telegraphic transfer （T.T） Vs"Z9p$U  
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邮汇postal order||postal note （Am.）||post office order||money order $?A]!Y;  
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本票promissory note （P/N） q&M;rIo?  
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押汇负责书||押汇保证书letter of hypothecation 4e(@b3y  
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副保||抵押品||付属担保物collateral security M]2 c
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担保书trust receipt||letter of indemnity E,X,RM~ +D  
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承兑||认付acceptance '-x%?Ll  
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单张承兑general acceptance c;e,)$)-|  
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有条件承兑qualified acceptance Z`%
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附条件认付conditional acceptance 5Q88OxH  
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部分认付partial acceptance   5(W9Jj]