[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。   Zb1<:[  
会计报表statement of account R
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往来帐目account current 'yL%3h _@  
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现在往来帐||存款额current accout (vb SM}P  
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销货帐account sales 4<%*E{`  
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共同计算帐项joint account pgOQIzu  
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未决帐项outstanding account JKGc3j,+#  
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贷方帐项credit account||creditor account #7MUJY+ 9  
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借方帐项debit account||debtor account .7l&1C)i  
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应付帐||应付未付帐account payable s;3={e.  
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应收帐||应收未收帐account receivable `[W[H(AjQ  
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新交易||新帐new account mG
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未决帐||老帐old account Pmh8sw  
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现金帐cash account hFH*B~*:#  
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流水帐running account 'H \9:7  
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暂记帐||未定帐suspense account [3{W^WSOz  
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过期帐||延滞帐overdue account||pastdue account r vXWcu-"  
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杂项帐户sundry account _nbBIaHN{  
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详细帐单||明细表detail account Y#u}tE d  
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呆帐bad account HN&Z2v  
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会计项目title of account v?& -xH-S  
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会计薄||帐薄account-book PDrZY.-
 
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营业报告书||损益计算表account of budiness||business report ]cGA~d  
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借贷细帐||交验帐account rendered Cb9;QzBVA#  
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明细帐account stated Lz:(6`S  
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与…银行开立一户头to open an account with .8y3O]  
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与…银行建立交易to keep account with 4)U.5FBk )  
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继续记帐to keep account #1c_evH  
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与…有交易to have an account with Q)LM-ZJKQ  
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作成会计帐||有往来帐项to make out an account with e(I=^#u6  
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清算||清理债务to make up an account %"af748!+D  
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清洁帐目||与…停止交易to close ones account with <~n$1aA  
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结帐to close an account
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清理未付款to ask an account||to demand an account Ie4hhW  
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结清差额to balance the account with a\:VREKj,  
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清算to settle an account||to liquidate an account||to square an account h?FmBK'BAd  
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审查帐目||监查帐目to audit an account dGFGr}&s  
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检查帐目to examine an account f4guz   
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转入A的帐户to charge the amount to As account _+^ 2^TW  
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以计帐方式付款to pay on account {|yob4N  
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代理某人||为某人on ones account||on account of one n9\]S7]52  
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为自己计算||独立帐目on ones own account D^-7JbE]  
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由某人收益并负风险on ones account and risk||for ones account and risk AT\qiznvP  
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由某人负担for ones account||for account of one 7oR:1DXw|  
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按某人指示||列入某人帐户by order and for account of one $L2%u8}8:  
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列入5月份帐目for May account ;kJu$U  
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编入某中帐项下to pass to the account of||to place to the account of /2m?15c+  
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寄出清算书to send in an account||to send in render an account lMz<s  
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支票薄cheque book "z*:'8;E  
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支票陈票人cheque drawer i0s6aAhgJ  
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持票人cheque holder bhs(Qz x  
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不记名支票cheque to bearer||bearer cheque -[Qvg49jy  
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记名支票||认人支票cheque to order yxBUj*3  
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到期支票antedated cheque (Bo bB]~a  
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未到期支票postdated cheque SjdZyJa  
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保付支票certified cheque x>~p;z#VX  
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未获兑现支票，退票returned cheque lr2rQo>  
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横线支票crossed cheque &&L"&Rc  
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普通横线general crossing  :Au /2  
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特别横线special crossing (P==VZQg  
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空白支票blank cheque c#b:3dXx9  
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失效支票，过期支票stale cheque :G)<}j"sM  
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普通支票open cheque A2x;fgi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1h"_[`L'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hbuZaxo<  
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支票换现金||兑现to cash a cheque nR8]@cC  
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清理票款to clear a cheque NcL =zo<  
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保证兑现to certify a cheque {e]NU<G ,  
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填写支票数额to fill up a cheque da*9(!OV  
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支票上划线to cross a cheque oA3d^%(c  
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开发支票to make out a cheque 3kLOoL?  
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签发支票，开立支票to draw a cheque||to issue a cheque N^B@3QF  
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透支支票to overdraw a cheque w67xl  
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背书支票to endorse a cheque q[boWW  
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请付票款||清付票款to pay a cheque||to honour a cheque GUCM4jVT^  
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支票退票to dishonour a cheque z1vni'%J  
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拒付支票to refuse a cheque Orc>.~+f%A  
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拒付支票to stop payment of a cheque pU[K%@sC  
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提示要求付款to present for payment LO>8 j:  
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见票即付持票人payable to bearer ^=#!D[xj>  
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支付指定人payable to order cV(H<"I  
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已过期||无效out of date||stale A xR\ned  
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请给出票人R/D||refer to drawer I,z"_[^G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .n=xbx:=  
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文字与数字不一致words and figures differ Vg) ^|  
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支票 b`?M9
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时间已过account closed ^zkd{ov  
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更改处应加盖印章alterations require initials _]Z$YM  
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时间已过effects not cleared q w"e0q%)  
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停止付款payment stopped Vc{/o=1u  
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支票毁损cheque mutilated ..]B9M.  
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汇款||寄钱to remit||to send money >E{#HPpBi  
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寄票供取款||支票支付to send a cheque for payment a'c9XG}  
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寄款人a remitter 48W:4B'l9  
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收款人a remittee cC*zj\O  
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国外汇票foreign Bill #I cT @(  
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国内汇票inland Bill axt6u)4%7:  
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跟单汇票documentary bill bt.K<Y0  
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空头汇票accommodation bill 4{1c7g  
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原始汇票original bill E$ oA+n~  
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改写||换新票据renewed bill H znI R  
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即期汇票sight bill||bill on demand xf{C'uF/  
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…days after date||…days after date…日后付款 +;4AG::GN  
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…months after date||…months after date…月后付款 8#d99dOe  
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见票后…日付款…days after sight||…days sight P"[l86:  

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见票后…月付款…months after sight||…months sight 3IRRFIiO  
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同组票据set of bills U_=wL  
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单张汇票sola of exchange||sole of exchange :)3$&QdHT  
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远期汇票usance bill||bill at usance { <ao4w6B  
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长期汇票long bill Duo#WtC  
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短期汇票short bill sD8xH  
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逾期汇票overdue bill <LA`PbQa  
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宽限日期days of grace 7 +W?Qo  
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电汇telegraphic transfer （T.T） (nP*  
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） 0?*I_[Y  
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押汇负责书||押汇保证书letter of hypothecation m
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副保||抵押品||付属担保物collateral security $@f3=NJ4k  
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担保书trust receipt||letter of indemnity })u}PQ  
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承兑||认付acceptance t 6
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单张承兑general acceptance Da[X HUk  
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有条件承兑qualified acceptance KI QBY!N+  
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附条件认付conditional acceptance cj_?*  
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部分认付partial acceptance   _89G2)U=C