[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。   !5 :[XvI#  
会计报表statement of account o)D+qiA3U  
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往来帐目account current WMl^XZO  
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现在往来帐||存款额current accout A =#-u&l  
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销货帐account sales g~D6.OZU  
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共同计算帐项joint account ^nZ2p$  
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未决帐项outstanding account 0!\q
  
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贷方帐项credit account||creditor account tBUQf*B  
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借方帐项debit account||debtor account 0\^2HjsJ  
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应付帐||应付未付帐account payable = }lA|S  
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应收帐||应收未收帐account receivable <&Xq`i/(  
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新交易||新帐new account P;/wb /  
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未决帐||老帐old account o
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现金帐cash account >iJuR.:OO  
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流水帐running account Y\\nJuJo  
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暂记帐||未定帐suspense account H;&t"Ql.  
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过期帐||延滞帐overdue account||pastdue account ^uzVz1%mM  
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杂项帐户sundry account VNXVuM )c  
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详细帐单||明细表detail account ! YHu  
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呆帐bad account ;d40:q<  
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会计项目title of account `I$A;OPK7  
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会计薄||帐薄account-book i-b7  
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营业报告书||损益计算表account of budiness||business report -AQX-[
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借贷细帐||交验帐account rendered P0=F9`3wb  
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明细帐account stated 8>9+w/DL  
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与…银行开立一户头to open an account with #v-!GK_<  
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与…银行建立交易to keep account with :83"t-O8[  
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继续记帐to keep account SH.'E Hd  
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与…有交易to have an account with Y$^\D'.k  
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作成会计帐||有往来帐项to make out an account with MR}\fw$(.  
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清算||清理债务to make up an account $u :=lA:N  
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清洁帐目||与…停止交易to close ones account with & \m\QI  
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结帐to close an account KB5{l%>  
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清理未付款to ask an account||to demand an account ]^y}}y  
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结清差额to balance the account with A SSoKrFL  
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清算to settle an account||to liquidate an account||to square an account Ij+zR>P8=\  
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审查帐目||监查帐目to audit an account AS7!FD6b  
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检查帐目to examine an account <LJ$GiU  
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转入A的帐户to charge the amount to As account k=@Q#=;*[W  
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以计帐方式付款to pay on account Bg`b*(Q  
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代理某人||为某人on ones account||on account of one 2C-u2;X2  
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为自己计算||独立帐目on ones own account #'T|,xIr-Q  
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由某人收益并负风险on ones account and risk||for ones account and risk J.-#:OZ  
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由某人负担for ones account||for account of one WFkXz*7B  
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按某人指示||列入某人帐户by order and for account of one DGU$3w  
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列入5月份帐目for May account ZGf=/Ra a  
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编入某中帐项下to pass to the account of||to place to the account of {5to;\.  
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寄出清算书to send in an account||to send in render an account qb! vI3  
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支票薄cheque book K9*K
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支票陈票人cheque drawer D^A_0@  
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持票人cheque holder 4yknX%[  
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不记名支票cheque to bearer||bearer cheque (s9?#t6  
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记名支票||认人支票cheque to order E J 9A 4B  
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到期支票antedated cheque ~[[a7$_4  
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未到期支票postdated cheque !Zs;m`j&9  
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保付支票certified cheque '- Z4GcL  
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未获兑现支票，退票returned cheque x.d9mjLN8m  
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横线支票crossed cheque V,>#!zUv  
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普通横线general crossing D,X$66T ^  
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特别横线special crossing (+4=A k  
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空白支票blank cheque s$RymM  
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失效支票，过期支票stale cheque Uz1u6BF  
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普通支票open cheque @w2}WX>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4E"qpy \(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t[3Upe%  
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支票换现金||兑现to cash a cheque 3?fya8W<  
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清理票款to clear a cheque GF k?Qf{u  
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保证兑现to certify a cheque iPHMyxT+S  
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填写支票数额to fill up a cheque _I@ dt6oF  
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支票上划线to cross a cheque ` 3<#DZ;!  
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开发支票to make out a cheque j^LnHVHk1  
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签发支票，开立支票to draw a cheque||to issue a cheque t 6~|T_]  
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透支支票to overdraw a cheque $|AvT;4  
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背书支票to endorse a cheque f *)t<1f  
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请付票款||清付票款to pay a cheque||to honour a cheque rJZ-/]Xf!6  
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支票退票to dishonour a cheque 6s >PZh  
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拒付支票to refuse a cheque -7\RO%U  
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拒付支票to stop payment of a cheque a!wPBJJ  
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提示要求付款to present for payment a'Aru^el  
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见票即付持票人payable to bearer C$rZn%dp(  
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支付指定人payable to order R
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已过期||无效out of date||stale V$^x]z  
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请给出票人R/D||refer to drawer "<bL-k*H)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FVL0K(V(  
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文字与数字不一致words and figures differ 4W$53LP8  
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时间已过account closed IRXpk6|  
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更改处应加盖印章alterations require initials x7t"@Gz  
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时间已过effects not cleared P?\rRB  
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停止付款payment stopped r'w5i1C+  
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支票毁损cheque mutilated vAU ^<$D27  
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汇款||寄钱to remit||to send money 2-UZ|y
 
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寄票供取款||支票支付to send a cheque for payment fJC)>doM  
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寄款人a remitter <N+l"Re#]  
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收款人a remittee Pr@EpO  
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国外汇票foreign Bill )<IbQH|_  
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国内汇票inland Bill V>4 !fD=  
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跟单汇票documentary bill Kxh)'aal  
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空头汇票accommodation bill 'xr\\Cd9s  
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原始汇票original bill 2!{CNt.-  
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改写||换新票据renewed bill [ivJ&'vB  
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即期汇票sight bill||bill on demand _aa3Qwx  
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…days after date||…days after date…日后付款 Kd7OnU  
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…months after date||…months after date…月后付款 _pjpPS
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见票后…日付款…days after sight||…days sight j"}alS`-  
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见票后…月付款…months after sight||…months sight a+r0@eFLc  
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同组票据set of bills VGq2ITg9eE  
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单张汇票sola of exchange||sole of exchange [$-y8`~(  
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远期汇票usance bill||bill at usance qo$<&'r  
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长期汇票long bill [A[vR7&S  
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短期汇票short bill @Je{;1  
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逾期汇票overdue bill ^om(6JL
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宽限日期days of grace au0)yg*V1  
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电汇telegraphic transfer （T.T） 6W#M[0  
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邮汇postal order||postal note （Am.）||post office order||money order T4J(8!7  
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本票promissory note （P/N） A2* 
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押汇负责书||押汇保证书letter of hypothecation / m.6NVu7  
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副保||抵押品||付属担保物collateral security ~Ci|G3BW  
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担保书trust receipt||letter of indemnity nOp\43no  
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承兑||认付acceptance I tp7X  
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单张承兑general acceptance bC)diC  
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有条件承兑qualified acceptance >&Y8
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附条件认付conditional acceptance :TX!lbCq  
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部分认付partial acceptance   pDrM8)r