[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。   ,m07p~,V  
会计报表statement of account N_C_O$j  
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往来帐目account current NcL =zo<  
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现在往来帐||存款额current accout ,VD6s!(  
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销货帐account sales :$"7-a%f  
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共同计算帐项joint account B-Y+F  
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未决帐项outstanding account Zd>ZY,-5  
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贷方帐项credit account||creditor account !b%,'fy
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借方帐项debit account||debtor account q[boWW  
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应付帐||应付未付帐account payable 5c~'! :7  
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应收帐||应收未收帐account receivable (^S5Sc=  
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新交易||新帐new account wU0K3qZL
 
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未决帐||老帐old account x=3I)}J(kn  
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现金帐cash account 9<qx!-s2rr  
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流水帐running account #,Bj!'Q'-  

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暂记帐||未定帐suspense account u p~@?t2  
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过期帐||延滞帐overdue account||pastdue account -~]^5aa5n  
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杂项帐户sundry account I9:%@g]uYw  
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详细帐单||明细表detail account a~F u  
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呆帐bad account X{|k<^:  
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会计项目title of account X~#@rg!"  
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营业报告书||损益计算表account of budiness||business report ]#+5)[N$>  
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借贷细帐||交验帐account rendered *Y^5M"AB_  
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明细帐account stated p$&_fzb  
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与…银行开立一户头to open an account with #`2GAM];7  
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与…银行建立交易to keep account with D_]i/ F%  
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继续记帐to keep account 2I9{
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与…有交易to have an account with >!CH7wX  
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作成会计帐||有往来帐项to make out an account with $H %+k?  
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清算||清理债务to make up an account a'(lVZA;  
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清洁帐目||与…停止交易to close ones account with U*c{:K-C  
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结帐to close an account "y3dwSS  
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清理未付款to ask an account||to demand an account  yS(=eB_  
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结清差额to balance the account with gPn%`_d5  
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清算to settle an account||to liquidate an account||to square an account mDe+ M{/  
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审查帐目||监查帐目to audit an account I NFz X  
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检查帐目to examine an account 6='_+{   
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转入A的帐户to charge the amount to As account D[FfJcV'$  
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以计帐方式付款to pay on account u"CIPc{Sr  
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代理某人||为某人on ones account||on account of one n?KS]ar>  
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为自己计算||独立帐目on ones own account :[ZC-hc\  
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由某人收益并负风险on ones account and risk||for ones account and risk v"?PhO/{=  
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由某人负担for ones account||for account of one WRU@i;l  
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按某人指示||列入某人帐户by order and for account of one Ot:\h  
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列入5月份帐目for May account |@n{tog+-  
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编入某中帐项下to pass to the account of||to place to the account of Q`wA"mw6k  
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寄出清算书to send in an account||to send in render an account #5"<.z  
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支票薄cheque book qt&"cw  
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支票陈票人cheque drawer ;[\2/$-  
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持票人cheque holder Vv"wf;#  
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不记名支票cheque to bearer||bearer cheque %T*+t"\)  
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记名支票||认人支票cheque to order )mO;l/,0  
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到期支票antedated cheque K#
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未到期支票postdated cheque umrI4.1c  
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保付支票certified cheque KKXb,/  
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未获兑现支票，退票returned cheque TUn@b1
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横线支票crossed cheque ?vNS!rY2&  
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普通横线general crossing zO]dQ$r\Z  
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特别横线special crossing w%H#>k  
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空白支票blank cheque xT>V;aa\  
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失效支票，过期支票stale cheque %LW~oI.  
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普通支票open cheque 7s i.]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YI+|6s[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GMI>$$<  
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支票换现金||兑现to cash a cheque eU*hqy?0  
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清理票款to clear a cheque Hu.d^@V  
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保证兑现to certify a cheque s3S73fNOk  
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填写支票数额to fill up a cheque >~k Y{_  
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支票上划线to cross a cheque ,0O!w>u_]J  
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开发支票to make out a cheque f.WtD`Oas  
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签发支票，开立支票to draw a cheque||to issue a cheque LE"xZxe  
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透支支票to overdraw a cheque [ q}WS5Cp  
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背书支票to endorse a cheque Fwtwf{9I  
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请付票款||清付票款to pay a cheque||to honour a cheque l"64w>,  
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支票退票to dishonour a cheque HD|5:fAqA  
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拒付支票to refuse a cheque r+n&Pp+9  
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拒付支票to stop payment of a cheque R_csKj  
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提示要求付款to present for payment 6%? NNEM  
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见票即付持票人payable to bearer IkupW|}rc  
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支付指定人payable to order ezL*YM8?@  
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已过期||无效out of date||stale 9P]TIV.  
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请给出票人R/D||refer to drawer d(&vIjy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m<j ^cU#J  
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文字与数字不一致words and figures differ Wd[XQZ<  
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支票 !-: a`Vs+  
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时间已过account closed E3`KO'v%  
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更改处应加盖印章alterations require initials H94$Xi"Bd
 
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时间已过effects not cleared z%b3/rx  
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停止付款payment stopped VGTo $RH  
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支票毁损cheque mutilated T%Z`:mf  
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汇款||寄钱to remit||to send money i3YAK$w;&  
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寄票供取款||支票支付to send a cheque for payment #E>f.:)  
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寄款人a remitter l46O=?usDX  
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收款人a remittee W.>yIA%  
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国外汇票foreign Bill n1$p esr  
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国内汇票inland Bill ^1}}-9q  
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跟单汇票documentary bill -0lpsF  
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空头汇票accommodation bill Q"%L  
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原始汇票original bill h1J-AfV  
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改写||换新票据renewed bill WF_G GF{  
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即期汇票sight bill||bill on demand Yr! <O&=  
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…days after date||…days after date…日后付款 ;<MHDmD  
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…months after date||…months after date…月后付款 XA>@0E>1r  
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见票后…日付款…days after sight||…days sight '^}l|(  
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见票后…月付款…months after sight||…months sight bQEQHqY5  
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同组票据set of bills Mt<TEr}7Z=  
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单张汇票sola of exchange||sole of exchange pgfI1`h  
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远期汇票usance bill||bill at usance GYyP+7K4l[  
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长期汇票long bill Ga"$_DyM  
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短期汇票short bill \P+lb-~\"  
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逾期汇票overdue bill S_ e }>-  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） Z~9\7QJn  
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邮汇postal order||postal note （Am.）||post office order||money order S6`4&0'  
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本票promissory note （P/N） C3:4V2<_  

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押汇负责书||押汇保证书letter of hypothecation rH8w||S2U  
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副保||抵押品||付属担保物collateral security e z"Xb 7  
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担保书trust receipt||letter of indemnity FQ*4?D,A  
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承兑||认付acceptance :CNHN2 J  
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单张承兑general acceptance S>Z V8  
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有条件承兑qualified acceptance \H!ECTI  
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附条件认付conditional acceptance <]r.wn=}M  
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部分认付partial acceptance   j{?,nJdQ