[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。   xCN6?  
会计报表statement of account ZrY#B8  
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往来帐目account current ql"&E{u?  
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现在往来帐||存款额current accout mGx!{v~i&  
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销货帐account sales <0lXJqd  
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共同计算帐项joint account @1+C*  
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未决帐项outstanding account N>h/!# ZC  
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贷方帐项credit account||creditor account 3OnIAk3  
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借方帐项debit account||debtor account bVfFhfh*  
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应付帐||应付未付帐account payable =BD}+(3  
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应收帐||应收未收帐account receivable 'I$-h<W  
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新交易||新帐new account 'XW[uK]w)  
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未决帐||老帐old account sk'<K5~  
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现金帐cash account $~>3bik@  
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流水帐running account G.j R  
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暂记帐||未定帐suspense account IE;Fu67wi  
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过期帐||延滞帐overdue account||pastdue account MHF31/g\  
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杂项帐户sundry account 0QzUcr)3+  

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详细帐单||明细表detail account WUC-*(  
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呆帐bad account 0<g;g%   
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会计项目title of account R,Gr{"H  
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会计薄||帐薄account-book JpI(Vc
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营业报告书||损益计算表account of budiness||business report ,]:vk |a#;  
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借贷细帐||交验帐account rendered $q"/q*ys  
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明细帐account stated O }ES/<an  
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与…银行开立一户头to open an account with y_s^dQe  
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与…银行建立交易to keep account with {S9't;%]  
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继续记帐to keep account b`W2^/D  
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与…有交易to have an account with FW~{io]n  
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作成会计帐||有往来帐项to make out an account with BLepCF38  
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清算||清理债务to make up an account @Cnn8Y&'  
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清洁帐目||与…停止交易to close ones account with A^m]DSFOO  
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结帐to close an account TO,XN\{y  
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清理未付款to ask an account||to demand an account wsfN \6e  
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结清差额to balance the account with z1K}] z%  
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清算to settle an account||to liquidate an account||to square an account )335X wA+  
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审查帐目||监查帐目to audit an account a?d)l nk  
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检查帐目to examine an account &7fwYV  
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转入A的帐户to charge the amount to As account 3PBGI o  
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以计帐方式付款to pay on account fQ[& ^S$  
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代理某人||为某人on ones account||on account of one x;w^&<hQ\  
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为自己计算||独立帐目on ones own account .5tE, (<?  
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由某人收益并负风险on ones account and risk||for ones account and risk ='\Di '*  
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由某人负担for ones account||for account of one wnPg).  
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按某人指示||列入某人帐户by order and for account of one y8!#G-
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列入5月份帐目for May account J^Mq4&  
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编入某中帐项下to pass to the account of||to place to the account of v
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寄出清算书to send in an account||to send in render an account p-S&Wq  
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支票薄cheque book A@?Rj  
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支票陈票人cheque drawer 6!;eJYj,  
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持票人cheque holder JHvawFBN<u  
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不记名支票cheque to bearer||bearer cheque DDwj[' R  
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记名支票||认人支票cheque to order d8p<f+  
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到期支票antedated cheque dU"ca|u  
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未到期支票postdated cheque p3q >a<  
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保付支票certified cheque _=Eb :n+X  
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未获兑现支票，退票returned cheque ^K]`ZQjKC  
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横线支票crossed cheque 4Y/kf%]]A  
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普通横线general crossing 4b/>ZHFOF;  
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特别横线special crossing l =X6m(  
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空白支票blank cheque 5 >c,#*  
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失效支票，过期支票stale cheque ,"xr^@W
 
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普通支票open cheque Tfow_t}\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e{6I-5`|,#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A1p87o>  
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支票换现金||兑现to cash a cheque oQL$X3S  
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清理票款to clear a cheque SsBiCc tn  
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保证兑现to certify a cheque f j:q>}V  
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填写支票数额to fill up a cheque  SCq:jI  
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支票上划线to cross a cheque I ]HP  
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开发支票to make out a cheque Qk[ YF  
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签发支票，开立支票to draw a cheque||to issue a cheque q445$ndCT  
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透支支票to overdraw a cheque p6AF16*f0  
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背书支票to endorse a cheque }l<:^lX  
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请付票款||清付票款to pay a cheque||to honour a cheque 5MHcgzyp  
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支票退票to dishonour a cheque FI8vABq  
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拒付支票to refuse a cheque n`.JI(|  
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拒付支票to stop payment of a cheque %Xe 74C"  
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提示要求付款to present for payment oxNQNJ!X  
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见票即付持票人payable to bearer $!7$0WbC  
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支付指定人payable to order ht_'GBS)  
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已过期||无效out of date||stale z#*>u   
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请给出票人R/D||refer to drawer cvVv-L<[S`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >4&0j'z"  
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文字与数字不一致words and figures differ %[x
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支票 oVQb
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时间已过account closed #z =$*\u  
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更改处应加盖印章alterations require initials C#TP1~6  
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时间已过effects not cleared ^$s&bH'8  
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停止付款payment stopped (qzBy \\p  
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支票毁损cheque mutilated fZb}-  
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汇款||寄钱to remit||to send money ?2,{+d |  
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寄票供取款||支票支付to send a cheque for payment 0YAH[YF  
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寄款人a remitter }/QtIY#I  
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收款人a remittee tLcw?aB  
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国外汇票foreign Bill {DZ xK(  
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国内汇票inland Bill Tj+U:#!!~  
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跟单汇票documentary bill pj$kSS|m6-  
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空头汇票accommodation bill @`ii3&W4  
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原始汇票original bill }<zbx*!  
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改写||换新票据renewed bill YFDOp*  
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即期汇票sight bill||bill on demand 6s'n r7'0  
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…days after date||…days after date…日后付款 L4Kg%icz l  
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…months after date||…months after date…月后付款 Xppv  
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见票后…日付款…days after sight||…days sight p5% %k-  
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见票后…月付款…months after sight||…months sight H23 O]r  
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同组票据set of bills eoXbZ  
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单张汇票sola of exchange||sole of exchange f( Dtv  
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远期汇票usance bill||bill at usance aGfp"NtL  
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长期汇票long bill zG8g}FrzG;  
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短期汇票short bill Z`86YYGK  
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逾期汇票overdue bill dsj}GgG?Z  
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宽限日期days of grace Iqn (NOq^[  
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电汇telegraphic transfer （T.T） `34{/}w  
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邮汇postal order||postal note （Am.）||post office order||money order 3Zl:rYD?  
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本票promissory note （P/N） %vm_v.Q4)  
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押汇负责书||押汇保证书letter of hypothecation U*E)y7MY  
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副保||抵押品||付属担保物collateral security c#"t.j<E}  
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担保书trust receipt||letter of indemnity Ej 5_d  
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承兑||认付acceptance 5ya^k{`+ZO  
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单张承兑general acceptance 5E"^>z  
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有条件承兑qualified acceptance % @+j@i`&  
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附条件认付conditional acceptance *B}O  
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部分认付partial acceptance   FVBAB>