[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。   6xH;:B)d  
会计报表statement of account /8xH$n&xoC  
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往来帐目account current gjW\ XY  
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现在往来帐||存款额current accout M_k`%o  
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销货帐account sales `9/0J-7*  
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共同计算帐项joint account WFouoXlG0  
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未决帐项outstanding account Y?<)Dg.[  
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贷方帐项credit account||creditor account U_]=E<el  
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借方帐项debit account||debtor account }3Qc 24`  
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应付帐||应付未付帐account payable i0>]CJG  
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应收帐||应收未收帐account receivable 5$kdgFq(  
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新交易||新帐new account 3f"C!l]Xu  
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未决帐||老帐old account YScvyh?E  
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现金帐cash account {{\ce;hN  
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流水帐running account 6kN:*  
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暂记帐||未定帐suspense account k=$AhT=e}n  
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过期帐||延滞帐overdue account||pastdue account ;'0=T0\  
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杂项帐户sundry account XRxj  W  
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详细帐单||明细表detail account \F{:5,Du)  
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呆帐bad account q9]IIv  
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会计项目title of account hr/o<#OW  
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会计薄||帐薄account-book ;j9\b9m  
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营业报告书||损益计算表account of budiness||business report bm#(?  
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借贷细帐||交验帐account rendered cB XWfv4  
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明细帐account stated KzV 2MO-$  
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与…银行开立一户头to open an account with 4vWkT8HQ  
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与…银行建立交易to keep account with t0)<$At6J  
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继续记帐to keep account bZ1 78>J]  
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与…有交易to have an account with T~:| !`  
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作成会计帐||有往来帐项to make out an account with cyM-)r@YQV  
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清算||清理债务to make up an account w= P9FxB  
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清洁帐目||与…停止交易to close ones account with CQh,~  
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结帐to close an account U.!lTLjfLz  
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清理未付款to ask an account||to demand an account e]=lKxFh&l  
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结清差额to balance the account with 9o*,P,j'}  
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清算to settle an account||to liquidate an account||to square an account 3"n\8#X{  
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审查帐目||监查帐目to audit an account sm[94,26  
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检查帐目to examine an account D(-yjY8aG  
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转入A的帐户to charge the amount to As account <\k
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以计帐方式付款to pay on account ;JZS^Wa  
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代理某人||为某人on ones account||on account of one b&1`NO  
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为自己计算||独立帐目on ones own account ys 5&PZg*  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one AU2i%Q!  
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按某人指示||列入某人帐户by order and for account of one BcI|:qv|  
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列入5月份帐目for May account w*R$o
 
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编入某中帐项下to pass to the account of||to place to the account of 6Fe34n]m  
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寄出清算书to send in an account||to send in render an account o}ZdTf=  
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支票薄cheque book -\C!I
 
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支票陈票人cheque drawer p|!  
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持票人cheque holder @ta7"6p-i@  
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不记名支票cheque to bearer||bearer cheque J@u;H$@/y  
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记名支票||认人支票cheque to order aeD;5VV  
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到期支票antedated cheque p9x(D/YP0  
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未到期支票postdated cheque h-[VH%  
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保付支票certified cheque ++ ^l]8  
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未获兑现支票，退票returned cheque tg<EY!WY  
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横线支票crossed cheque 75XJL;W #  
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普通横线general crossing 6">+ ~ G  
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特别横线special crossing ur:3W6ZKl  
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空白支票blank cheque ;V*l.gr'2  
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失效支票，过期支票stale cheque _({hc+9p  
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普通支票open cheque :bwjJ
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I ?gSG*m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TO]@ Zu1  
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支票换现金||兑现to cash a cheque  zv0l,-o  
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清理票款to clear a cheque D$ dfNiCH  
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保证兑现to certify a cheque *>7>g"  

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填写支票数额to fill up a cheque CZud& <  
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支票上划线to cross a cheque _aGOb;h  
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开发支票to make out a cheque xjfV?B'Y}V  
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签发支票，开立支票to draw a cheque||to issue a cheque ] o*#t  
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透支支票to overdraw a cheque -lbm* -(  
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背书支票to endorse a cheque =mS\i663  
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请付票款||清付票款to pay a cheque||to honour a cheque Zn&, t &z  
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支票退票to dishonour a cheque B~]k#Ot)  
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拒付支票to refuse a cheque Yw4n-0g  
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拒付支票to stop payment of a cheque KK&rb~  
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提示要求付款to present for payment ]RPs|R?  
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见票即付持票人payable to bearer oe%}?u  
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支付指定人payable to order M2 ,YsHt  
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已过期||无效out of date||stale wT;0w3.Z  
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请给出票人R/D||refer to drawer x.7]/)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *^g:P^4  
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文字与数字不一致words and figures differ DnC{YK  
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支票
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时间已过account closed j}%ja_9S  
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更改处应加盖印章alterations require initials <oR a3Gi(%  
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时间已过effects not cleared hWM< 0=  
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停止付款payment stopped =T-&j60  
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支票毁损cheque mutilated v>$'iT~l  
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汇款||寄钱to remit||to send money IAw{P0 8+  
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寄票供取款||支票支付to send a cheque for payment xfpa
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寄款人a remitter o<[#0T^K   
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收款人a remittee I$<<(VWH  
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国外汇票foreign Bill SSPHhAeH8  
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国内汇票inland Bill j
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跟单汇票documentary bill P0W*C6&71|  
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空头汇票accommodation bill W+PJZn  
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原始汇票original bill 4x  
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改写||换新票据renewed bill te3}d'9&|  
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即期汇票sight bill||bill on demand F P* lQRA  
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…days after date||…days after date…日后付款 T)H{  
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…months after date||…months after date…月后付款 l|kSsP:GO  
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见票后…日付款…days after sight||…days sight gj*+\3KO@a  
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见票后…月付款…months after sight||…months sight L*&p!  
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同组票据set of bills Urr@a/7  
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单张汇票sola of exchange||sole of exchange *X+79vG:  
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远期汇票usance bill||bill at usance ;[=8B\?  
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长期汇票long bill  UA48Ug  
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短期汇票short bill SqEgn}m$  
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逾期汇票overdue bill /v-6WSN  
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宽限日期days of grace BG6B:  
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电汇telegraphic transfer （T.T） "4riSxEyF  
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邮汇postal order||postal note （Am.）||post office order||money order 1(I6.BHW  
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本票promissory note （P/N） BK)$'AqO  
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押汇负责书||押汇保证书letter of hypothecation pWK(z[D  
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副保||抵押品||付属担保物collateral security Cd,jDPrw  
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担保书trust receipt||letter of indemnity /Z~<CbKKl  
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承兑||认付acceptance ^@3sT,M,S  
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单张承兑general acceptance t&H?\)!4  
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有条件承兑qualified acceptance gp>3I!bo[K  
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附条件认付conditional acceptance 9^oKtkoDZ  
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部分认付partial acceptance   ?[@J8