[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。   ]mMJ6n  
会计报表statement of account `rVru= zoy  
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往来帐目account current  U${W3Ra  
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现在往来帐||存款额current accout To(I<W|{  
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销货帐account sales k7iko{5D  
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共同计算帐项joint account AY5iTbL1  
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未决帐项outstanding account >g<YH'U{  
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贷方帐项credit account||creditor account *#YZm>h  
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借方帐项debit account||debtor account @#4-4.6I<x  
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应付帐||应付未付帐account payable nx'c=gp  
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应收帐||应收未收帐account receivable -~{Z*1`,  
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新交易||新帐new account n.+'9Fj  
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未决帐||老帐old account W q<t+E[  
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现金帐cash account ]B3](TH"  
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流水帐running account [8Pt$5]^  
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暂记帐||未定帐suspense account }i!+d,|f  
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过期帐||延滞帐overdue account||pastdue account K+`GVmD  
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杂项帐户sundry account tLOGj?/r  
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详细帐单||明细表detail account .hW >#  
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呆帐bad account @4;'>yr(  
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会计项目title of account QDn_`c  
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会计薄||帐薄account-book ?r !kKMZ  
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营业报告书||损益计算表account of budiness||business report lWc[Q1  
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借贷细帐||交验帐account rendered w
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明细帐account stated 8~(,qU8-N  
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与…银行开立一户头to open an account with *R+M#l9D`  
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与…银行建立交易to keep account with cgG*7E  
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继续记帐to keep account YA,.C4=s  
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与…有交易to have an account with drAJ-ii  
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作成会计帐||有往来帐项to make out an account with UhJS=YvT  
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清算||清理债务to make up an account J?{sTj"KB  
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清洁帐目||与…停止交易to close ones account with gA=Pz[i)p  
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结帐to close an account Srw`vql{(  
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清理未付款to ask an account||to demand an account " :e <a?  
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结清差额to balance the account with N#-%b"(  
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清算to settle an account||to liquidate an account||to square an account X7*ossv  
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审查帐目||监查帐目to audit an account 0Bgj.?l  
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检查帐目to examine an account '~yxu$aK  
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转入A的帐户to charge the amount to As account k3LHLJZ#  
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以计帐方式付款to pay on account kb$Yc)+R4  
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代理某人||为某人on ones account||on account of one yE B#*}K?  
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为自己计算||独立帐目on ones own account c;KMox/  
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由某人收益并负风险on ones account and risk||for ones account and risk q(EN]W],  
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由某人负担for ones account||for account of one z2R?GQ5 A  
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按某人指示||列入某人帐户by order and for account of one C!K&d,M  
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列入5月份帐目for May account K{Nj-Rqd  
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编入某中帐项下to pass to the account of||to place to the account of Z6So5r%wZ  
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寄出清算书to send in an account||to send in render an account Z"l].\= F  
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支票薄cheque book S]}}r)  
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支票陈票人cheque drawer 6h) &h1Yd  
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持票人cheque holder H:Q4!<  
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不记名支票cheque to bearer||bearer cheque svt3 gkR0  
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记名支票||认人支票cheque to order Q7zpu/5?  
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到期支票antedated cheque |g!$TUS.  
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未到期支票postdated cheque |~v2~   
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保付支票certified cheque zlkW-rRkR  
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未获兑现支票，退票returned cheque LOwd mj  
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横线支票crossed cheque bx-:aC)]2  
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普通横线general crossing m*lcIa  
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特别横线special crossing aM_O0Rn==  
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空白支票blank cheque X<v1ES$  
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失效支票，过期支票stale cheque ?O]RQXsZ2  
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普通支票open cheque iG=Di)O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *q[;-E(fZ#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5e?<x>e  
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支票换现金||兑现to cash a cheque 80o'=E}"  
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清理票款to clear a cheque {r5OtYmpR  
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保证兑现to certify a cheque EP+LK?{%  
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填写支票数额to fill up a cheque dI!/H&`B]  
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支票上划线to cross a cheque NBLjBa%eL  
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开发支票to make out a cheque t-<BRnxhE  
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签发支票，开立支票to draw a cheque||to issue a cheque !DF5NAE  
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透支支票to overdraw a cheque j5]ul! ji  
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背书支票to endorse a cheque (Fq:G
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请付票款||清付票款to pay a cheque||to honour a cheque 8lA,3'z  
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支票退票to dishonour a cheque k1s5cg=n(  
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拒付支票to refuse a cheque KDH<T4#x  
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拒付支票to stop payment of a cheque 7T t!hf  
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提示要求付款to present for payment
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见票即付持票人payable to bearer N]6t)Zv  
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支付指定人payable to order ?,8+1"|$A]  
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已过期||无效out of date||stale 6] kBG?m0  
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请给出票人R/D||refer to drawer 3
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Id>4fF:o  
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文字与数字不一致words and figures differ (Cfb8\~  
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支票 ws^Ne30R  
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时间已过account closed Y$]zba  
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更改处应加盖印章alterations require initials Ke?,AWfG  
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时间已过effects not cleared }u=Oi@~  
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停止付款payment stopped g$?^bu dxv  
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支票毁损cheque mutilated 6w,"i#E!  
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汇款||寄钱to remit||to send money }^ ,D~b-nB  
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寄票供取款||支票支付to send a cheque for payment .hR <{P  
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寄款人a remitter V<jj'dZfW  
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收款人a remittee X )tH23  
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国外汇票foreign Bill e&d$kUJrq  
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国内汇票inland Bill -ZZJk-::  
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跟单汇票documentary bill 76)"uqv1x  

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空头汇票accommodation bill T :d+Qz\  
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原始汇票original bill BoYY^ih
 
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改写||换新票据renewed bill B=& [Z2  
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即期汇票sight bill||bill on demand  &kmaKc  
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…days after date||…days after date…日后付款 PKrG6% W+  
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…months after date||…months after date…月后付款 lt6wmCe   
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见票后…日付款…days after sight||…days sight ="& GU%$  
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见票后…月付款…months after sight||…months sight e&VC}%m  
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同组票据set of bills ?DUim1KG  
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单张汇票sola of exchange||sole of exchange ZL<X*l2  
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远期汇票usance bill||bill at usance ]j>xQm\  
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长期汇票long bill PzSLE>Q  
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短期汇票short bill kiM:( =5  
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逾期汇票overdue bill 3xs<w7  
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宽限日期days of grace (_e[CqFu  
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电汇telegraphic transfer （T.T） ik(YJw'i7E  
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邮汇postal order||postal note （Am.）||post office order||money order i0{\c}r:4b  
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本票promissory note （P/N） NuR7pjNMZ  
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押汇负责书||押汇保证书letter of hypothecation K-k!':K:  
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副保||抵押品||付属担保物collateral security L/:l>Ko>7  
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担保书trust receipt||letter of indemnity AA=Ob$2$  
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承兑||认付acceptance ?.` ga*  
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单张承兑general acceptance 9k;,WU(K<  
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有条件承兑qualified acceptance =Iop  
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附条件认付conditional acceptance U_IGL  

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部分认付partial acceptance  
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