[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。   v(%*b,^  
会计报表statement of account
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往来帐目account current ;xn0;V'=  
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现在往来帐||存款额current accout
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销货帐account sales 11;zNjD|  
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共同计算帐项joint account ?|Zx!z ($  
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未决帐项outstanding account o#1 $q`Z  
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贷方帐项credit account||creditor account 0+b1vhQ  
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借方帐项debit account||debtor account "U"Z 3*  
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应付帐||应付未付帐account payable `Ryp% Bn  
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应收帐||应收未收帐account receivable uY'
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新交易||新帐new account S|+o-[e8O  
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未决帐||老帐old account JqiP>4Uwm^  
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现金帐cash account *CHX  
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流水帐running account P7~>mm+  
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暂记帐||未定帐suspense account VP]%Hni]  
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过期帐||延滞帐overdue account||pastdue account J-hbh  
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杂项帐户sundry account ^gnZ+`3  
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详细帐单||明细表detail account sON|w86B  
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呆帐bad account tZG:Pr1U@  
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会计项目title of account y h9*z3  
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会计薄||帐薄account-book dlTt_.  
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营业报告书||损益计算表account of budiness||business report p=}Nn(  
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借贷细帐||交验帐account rendered u:_,GQ )\  
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明细帐account stated |8tilOqI  
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与…银行开立一户头to open an account with f=K]XTw~  
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与…银行建立交易to keep account with wD'SPk5S?  
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继续记帐to keep account ?2Py_gkf  
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与…有交易to have an account with vnZC,J `  
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作成会计帐||有往来帐项to make out an account with .jWC$SVR  
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清算||清理债务to make up an account lp%pbx43s  
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清洁帐目||与…停止交易to close ones account with mSl.mi(JiZ  
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结帐to close an account ,M ^<CJ  
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清理未付款to ask an account||to demand an account =R$u[~Xl2X  
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结清差额to balance the account with aNspMJ
 
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清算to settle an account||to liquidate an account||to square an account N]=q|D  
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审查帐目||监查帐目to audit an account !Pfr,a  
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检查帐目to examine an account }-2 2XYh  
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转入A的帐户to charge the amount to As account .:%0E`E  
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以计帐方式付款to pay on account LxSpctiNx  
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代理某人||为某人on ones account||on account of one Ee%%d  
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为自己计算||独立帐目on ones own account o&)8o5  
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由某人收益并负风险on ones account and risk||for ones account and risk u5b|#&-mX  
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由某人负担for ones account||for account of one vm7z,Ff N  
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按某人指示||列入某人帐户by order and for account of one m{cGK`/\  
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列入5月份帐目for May account 5o'FS{6U  
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编入某中帐项下to pass to the account of||to place to the account of { VfXsI  
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寄出清算书to send in an account||to send in render an account K6/Q}W
 
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支票薄cheque book TA`1U;c{n  
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支票陈票人cheque drawer *K6g\f]b#  
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持票人cheque holder Hz1%x  
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不记名支票cheque to bearer||bearer cheque fF$<7O)+]  
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记名支票||认人支票cheque to order tqvN0vY5  
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到期支票antedated cheque u<6<iD3y  
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未到期支票postdated cheque -aPg#ub  
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保付支票certified cheque iZ3IdiZ  
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未获兑现支票，退票returned cheque \=?a/  
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横线支票crossed cheque ^pAAzr"h
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普通横线general crossing ]_mb7X>  
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特别横线special crossing ^e2VE_8L  
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空白支票blank cheque knu,"<  
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失效支票，过期支票stale cheque }WC[$Y_@  
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普通支票open cheque ="1Ind@w!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z, zWuE3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,8S/t+H  
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支票换现金||兑现to cash a cheque ?hZAxR\  
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清理票款to clear a cheque n*R])=F@c  
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保证兑现to certify a cheque =m]v8`g  
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填写支票数额to fill up a cheque m<<+  
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支票上划线to cross a cheque 8 `v-<J  
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开发支票to make out a cheque HDz5&7* .  
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签发支票，开立支票to draw a cheque||to issue a cheque #>a\>iKQ2q  
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透支支票to overdraw a cheque rP'me2 B  
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背书支票to endorse a cheque G~]Uk*M q  
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请付票款||清付票款to pay a cheque||to honour a cheque +X\FBvP&  
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支票退票to dishonour a cheque ]]HNd7Vh  
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拒付支票to refuse a cheque ;gD })@  
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拒付支票to stop payment of a cheque cQjv$$&6[  
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提示要求付款to present for payment 9v#CE!  
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见票即付持票人payable to bearer V~qNyOtA]  
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支付指定人payable to order O4 w(T  
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已过期||无效out of date||stale (xycJ`N  
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请给出票人R/D||refer to drawer pt?bWyKG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 53_Hl]#qZ  
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文字与数字不一致words and figures differ 1> ?M>vK  
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支票 G+9,,`2  
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时间已过account closed g_E$=j92v  
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更改处应加盖印章alterations require initials &md `$a/  
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时间已过effects not cleared wKh4|Ka  
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停止付款payment stopped
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支票毁损cheque mutilated B^=-Z8  
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汇款||寄钱to remit||to send money E,Z$pKL?  
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寄票供取款||支票支付to send a cheque for payment evJ4C#Pr  
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寄款人a remitter %fZJRu 1b  
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收款人a remittee $QF{iV@6d4  

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国外汇票foreign Bill 2ACCh4(/P  
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国内汇票inland Bill .#!lP/.eQP  
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跟单汇票documentary bill h8j .(  
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空头汇票accommodation bill >{]%F*p4  
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原始汇票original bill <{p4V|:  
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改写||换新票据renewed bill Mt|zyXyzX  
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即期汇票sight bill||bill on demand :VBV&l` [  
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…days after date||…days after date…日后付款 uc{Ihw  
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…months after date||…months after date…月后付款 yzn%<H~  
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见票后…日付款…days after sight||…days sight 7WqH &vU|  
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见票后…月付款…months after sight||…months sight j_[tu!~  
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同组票据set of bills ]cvwIc">  
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单张汇票sola of exchange||sole of exchange aKDKm Hd  
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远期汇票usance bill||bill at usance klYX7?  
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长期汇票long bill qkqIV^*R  
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短期汇票short bill (L:>\m&NO  
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逾期汇票overdue bill H41?/U,{  
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宽限日期days of grace a-tmq]]E  
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电汇telegraphic transfer （T.T） ,qwuLBW  
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邮汇postal order||postal note （Am.）||post office order||money order 7A7?GDW  
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本票promissory note （P/N） tOD6&<  
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押汇负责书||押汇保证书letter of hypothecation ^\% (,KNo  
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副保||抵押品||付属担保物collateral security ~~P5k:  
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担保书trust receipt||letter of indemnity $PPi5f}HD  
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承兑||认付acceptance uzPVTo|=  
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单张承兑general acceptance *&W"bOMH*  
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有条件承兑qualified acceptance  (ZizuHC  
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附条件认付conditional acceptance ND;#7/$>  
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部分认付partial acceptance   
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