[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。   Iiy:<c  
会计报表statement of account %#]T.g  
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往来帐目account current x!$,Hcph,  
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现在往来帐||存款额current accout &iGl)dDr  
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销货帐account sales *g,?13Q_  
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共同计算帐项joint account FSQ&J|O  
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未决帐项outstanding account >C-_Zv<!T\  
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贷方帐项credit account||creditor account 23f[i<4e  
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借方帐项debit account||debtor account kdUGmR0d  
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应付帐||应付未付帐account payable  }]~}DHYr  
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应收帐||应收未收帐account receivable -/-6Td1JY>  
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新交易||新帐new account
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未决帐||老帐old account Hk]BC
 
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现金帐cash account {}pqxouE  
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流水帐running account QklNw6,  

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暂记帐||未定帐suspense account QWHy=(!  
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过期帐||延滞帐overdue account||pastdue account ;x-H$OZX  
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杂项帐户sundry account ^v!im\ r  
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详细帐单||明细表detail account P=^#%7J/l  
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呆帐bad account +SQjX7]%  
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会计项目title of account ^%8qKC`Tt  
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会计薄||帐薄account-book f>r3$WKj  
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营业报告书||损益计算表account of budiness||business report h}|6VJ@.  
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借贷细帐||交验帐account rendered \&iil =H8!  
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明细帐account stated )'5<6Q.]  
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与…银行开立一户头to open an account with r219M)D?  
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与…银行建立交易to keep account with f.
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继续记帐to keep account hq<5lE^  
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与…有交易to have an account with =}JBA>q(  
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作成会计帐||有往来帐项to make out an account with vsKl#R B  
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清算||清理债务to make up an account \a\= gn   
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清洁帐目||与…停止交易to close ones account with Z>8eD|m%2  
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结帐to close an account iZQ\ m0Zc  
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清理未付款to ask an account||to demand an account HA!t$[_Ve  
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结清差额to balance the account with WL l_'2h  
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清算to settle an account||to liquidate an account||to square an account \ZSTKi?  
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审查帐目||监查帐目to audit an account 2n|CD|V$ux  
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检查帐目to examine an account }>
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转入A的帐户to charge the amount to As account I@\+l6&#;  
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以计帐方式付款to pay on account +Ok%e.\ZM  
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代理某人||为某人on ones account||on account of one |P~;C6sf  
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为自己计算||独立帐目on ones own account DlTR|
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由某人收益并负风险on ones account and risk||for ones account and risk [}2Z/   
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由某人负担for ones account||for account of one qpp/8M  
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按某人指示||列入某人帐户by order and for account of one 1S:|3W  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of \3XqHf3|o  
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寄出清算书to send in an account||to send in render an account S:bC[}  
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支票薄cheque book D=r))  
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支票陈票人cheque drawer OO) ~HV4\  
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持票人cheque holder 23F/\2MSG  
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不记名支票cheque to bearer||bearer cheque <UP m=Hb  
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记名支票||认人支票cheque to order 4BL;FO  
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到期支票antedated cheque z;tI D~Y  
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未到期支票postdated cheque u7%D6W~m0  
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保付支票certified cheque q%n6K  
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未获兑现支票，退票returned cheque 1/1Xk,E  
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横线支票crossed cheque GcIDG`RX  
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普通横线general crossing Ars687WB  
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特别横线special crossing gTgMqvt  
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空白支票blank cheque ]-oJ[5cQ0v  
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失效支票，过期支票stale cheque /,! qFt  
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普通支票open cheque Vfv@7@q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u` oq(?|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 91Uj}n%  
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支票换现金||兑现to cash a cheque ' V8N  
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清理票款to clear a cheque YF+n b.0.  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque /y^7p9Z`  
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支票上划线to cross a cheque wvrrMGU)a  

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开发支票to make out a cheque "R8KQj  
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签发支票，开立支票to draw a cheque||to issue a cheque N{-]F|XX  
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透支支票to overdraw a cheque p$ bnK]  
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背书支票to endorse a cheque ;(
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请付票款||清付票款to pay a cheque||to honour a cheque QMEcQV
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支票退票to dishonour a cheque tl'n->G>v  
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拒付支票to refuse a cheque fr!Pj(Q1  
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拒付支票to stop payment of a cheque t\$U`V)  
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提示要求付款to present for payment Q]o C47(  
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见票即付持票人payable to bearer  JMdPwI  
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支付指定人payable to order lD{Aa!\  
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已过期||无效out of date||stale N$[$;Fm:  
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请给出票人R/D||refer to drawer X,8<oX1r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SE7WF18A  
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文字与数字不一致words and figures differ &_5tqh  
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支票 e4FM} z[  
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时间已过account closed Jx#k,Z4  
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更改处应加盖印章alterations require initials Hx$c N  
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时间已过effects not cleared 9
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停止付款payment stopped .ut{,(5  
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支票毁损cheque mutilated uR6w|e`  
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汇款||寄钱to remit||to send money &p<(_|Af  
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寄票供取款||支票支付to send a cheque for payment "HM{b?N  
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寄款人a remitter vAP{;Q0i  
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收款人a remittee RK9>dk
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国外汇票foreign Bill MWuXI1  
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国内汇票inland Bill 1H:ea7YVU  
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跟单汇票documentary bill 0/]_n d  
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空头汇票accommodation bill i%(yk#=V  
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原始汇票original bill o0;7b>Tv  
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改写||换新票据renewed bill c]Un
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即期汇票sight bill||bill on demand `
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…days after date||…days after date…日后付款 #MTj)P,  
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…months after date||…months after date…月后付款 u7k|7e=xk  
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见票后…日付款…days after sight||…days sight .)ST[G]WK  
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见票后…月付款…months after sight||…months sight >~&(P_<b  
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同组票据set of bills 2Guvze_bU  
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单张汇票sola of exchange||sole of exchange ('BLU.7IX  
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远期汇票usance bill||bill at usance EW;1`x  
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长期汇票long bill ;Xh5oB\)W  
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短期汇票short bill KT=a(QL  
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逾期汇票overdue bill W+
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宽限日期days of grace EGEMZCdk2  
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电汇telegraphic transfer （T.T） .Map   
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邮汇postal order||postal note （Am.）||post office order||money order v'$ykZ!Z  
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本票promissory note （P/N） T5V$wmB\W  
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押汇负责书||押汇保证书letter of hypothecation ~"\P~cg0J  
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副保||抵押品||付属担保物collateral security L% zuI& q  
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担保书trust receipt||letter of indemnity ,qYf#fU#7  
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承兑||认付acceptance z[%[bs2{  
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单张承兑general acceptance &KLvr|  
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有条件承兑qualified acceptance 8 `y
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附条件认付conditional acceptance K T%i,T  
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部分认付partial acceptance   pFG]IM7o/u