[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。   ';<gc5EK  
会计报表statement of account
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往来帐目account current Td~CnCor  
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现在往来帐||存款额current accout 6R_G{AWLL  
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销货帐account sales ~%)u
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共同计算帐项joint account jvGGIb"&1  
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未决帐项outstanding account yCk9Xc  
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贷方帐项credit account||creditor account !cblmF;0  
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借方帐项debit account||debtor account |Dz$OZP  
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应付帐||应付未付帐account payable bt b$C  
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应收帐||应收未收帐account receivable Rwu y!F  
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新交易||新帐new account WX2:c,%:  
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未决帐||老帐old account TgFj-"L\  
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现金帐cash account kX0hRX  
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流水帐running account OHEl.p]|  
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暂记帐||未定帐suspense account (4;
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过期帐||延滞帐overdue account||pastdue account ao+lL Cr  
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杂项帐户sundry account @/(\YzQvp]  
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详细帐单||明细表detail account mgODJ  
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呆帐bad account Z4&,KrV  
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会计项目title of account XB vJc'(s  
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会计薄||帐薄account-book t>~ a/K"  
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营业报告书||损益计算表account of budiness||business report ||xiKg  
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借贷细帐||交验帐account rendered j=q*b Qr  
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明细帐account stated [Yi;k,F:  
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与…银行开立一户头to open an account with .eNeqC  
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与…银行建立交易to keep account with 3QD+&9{D  
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继续记帐to keep account .kl.awT  
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与…有交易to have an account with I:l/U-b7h  
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作成会计帐||有往来帐项to make out an account with G`D~OI  
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清算||清理债务to make up an account ,f[`C-\Q%  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account xY=%+o.?*  
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清理未付款to ask an account||to demand an account O L2 b  
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结清差额to balance the account with JYe
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清算to settle an account||to liquidate an account||to square an account 4e!
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审查帐目||监查帐目to audit an account U#mrbW  
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检查帐目to examine an account `at>X&Ce,  
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转入A的帐户to charge the amount to As account )zMsKfQ  
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以计帐方式付款to pay on account >&-" X# :  
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代理某人||为某人on ones account||on account of one +]*hzWbe  
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为自己计算||独立帐目on ones own account })TXX7[h  
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由某人收益并负风险on ones account and risk||for ones account and risk a(|,KWHn  
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由某人负担for ones account||for account of one t)n }S;iD  
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按某人指示||列入某人帐户by order and for account of one ,f3Ck*
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列入5月份帐目for May account >"%}x{|  
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编入某中帐项下to pass to the account of||to place to the account of TD"w@jBA  
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寄出清算书to send in an account||to send in render an account |h{#r7H0  
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支票薄cheque book !-<PV  
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支票陈票人cheque drawer h}@)oSX }  
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持票人cheque holder *E1v  
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不记名支票cheque to bearer||bearer cheque "<LVA2v;  
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记名支票||认人支票cheque to order )?D w)s5  
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到期支票antedated cheque 'V-_3WWxU  
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未到期支票postdated cheque ,U?W  
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保付支票certified cheque Ohe*m[  
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未获兑现支票，退票returned cheque !/|^ )d^U  
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横线支票crossed cheque ~3F\7%Iqc  
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普通横线general crossing LG6k K G  
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特别横线special crossing 057$b!A-a  
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空白支票blank cheque 'dFhZ08u}  
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失效支票，过期支票stale cheque HvSYE[Zt|  
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普通支票open cheque vKC
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3{;W!/&>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v1E=P7}\{s  
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支票换现金||兑现to cash a cheque (3;dtp>Xx  
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清理票款to clear a cheque X% >Sio  
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保证兑现to certify a cheque O!c b-  
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填写支票数额to fill up a cheque H%* <t}  
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支票上划线to cross a cheque =c>w  
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开发支票to make out a cheque %!>~2=Q2*  
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签发支票，开立支票to draw a cheque||to issue a cheque 1M4I7*r  
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透支支票to overdraw a cheque $
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背书支票to endorse a cheque E!eBQ[@  
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请付票款||清付票款to pay a cheque||to honour a cheque qQ_o>+3VAy  
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支票退票to dishonour a cheque "z^&>#F  
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拒付支票to refuse a cheque "SuBtoK  
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拒付支票to stop payment of a cheque QDRgVP  
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提示要求付款to present for payment >?$+hZz<  
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见票即付持票人payable to bearer qq&G~y  
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支付指定人payable to order BVx: JiA  
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已过期||无效out of date||stale Z7eD+4gD  
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请给出票人R/D||refer to drawer C} #:<Jx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }ug|&25D  
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文字与数字不一致words and figures differ F<y5zqGy@  
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支票 *g^U=t  
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时间已过account closed ! K
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更改处应加盖印章alterations require initials .[1"Med J  
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时间已过effects not cleared T!uK_  
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停止付款payment stopped Gw6*0&3')  
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支票毁损cheque mutilated )1a3W7  
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汇款||寄钱to remit||to send money lm}mXFf#  
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寄票供取款||支票支付to send a cheque for payment C
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寄款人a remitter Zqke8q  
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收款人a remittee 0nS69tH  
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国外汇票foreign Bill mh>)N"  
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国内汇票inland Bill w{3 B  
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跟单汇票documentary bill h>w4{u0  
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空头汇票accommodation bill Q_'3}:4  
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原始汇票original bill eLcP.;Z
 
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改写||换新票据renewed bill FA?xp1E  
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即期汇票sight bill||bill on demand ;JMd(\+-  
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…days after date||…days after date…日后付款 r'M|mQ$s>  
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…months after date||…months after date…月后付款 |*"uj  
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见票后…日付款…days after sight||…days sight WK]SHiHD
 
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见票后…月付款…months after sight||…months sight ?J,hv'L]  
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同组票据set of bills g,U~
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单张汇票sola of exchange||sole of exchange b5_(Fv  
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远期汇票usance bill||bill at usance iPX6r4-  
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长期汇票long bill Ks:~Z9r}  
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短期汇票short bill 1$ez}k,  
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逾期汇票overdue bill &Al9%W  
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宽限日期days of grace t=J\zyX!  
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电汇telegraphic transfer （T.T） nw[DI%Tp  
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邮汇postal order||postal note （Am.）||post office order||money order 2 |w;4  
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本票promissory note （P/N） 5OP$n]|(  
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押汇负责书||押汇保证书letter of hypothecation #$7 z  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity WV_y@H_  
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承兑||认付acceptance i|+ EC_^<  
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单张承兑general acceptance jXq~ x"(  
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有条件承兑qualified acceptance } r^@Xh  

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附条件认付conditional acceptance cY?< W/  
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部分认付partial acceptance   :UMg5e Z