[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。   EgAM ,
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会计报表statement of account Ax*=kZmH|  
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往来帐目account current ZXP9{Hh  
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现在往来帐||存款额current accout }%K)R5C  
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销货帐account sales cNi)[2o7  
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共同计算帐项joint account bL: !3|M  
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未决帐项outstanding account 4l0ON>W(  
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贷方帐项credit account||creditor account zmV5k  
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借方帐项debit account||debtor account OF^:_%c /  
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应付帐||应付未付帐account payable Y|eB;D
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应收帐||应收未收帐account receivable E;[ANy4L  
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新交易||新帐new account n9.` 5BH7/  
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未决帐||老帐old account ]#n,DU}V  
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现金帐cash account h{s- e.  
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流水帐running account Y9h~ hD  
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暂记帐||未定帐suspense account Q+d9D1b  
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过期帐||延滞帐overdue account||pastdue account RS'%;B-)  
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杂项帐户sundry account 9UD~$_<\  
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详细帐单||明细表detail account &"vh=Z-  
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呆帐bad account joa|5v'  
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会计项目title of account E|!rapa  
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会计薄||帐薄account-book KF' $D:\  
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营业报告书||损益计算表account of budiness||business report chE~UQ  
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借贷细帐||交验帐account rendered Xj:?V;  
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明细帐account stated PqMU&H_  
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与…银行开立一户头to open an account with rSU%!E+|<  
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与…银行建立交易to keep account with y>zPsc,  
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继续记帐to keep account ]kC/b^~+m  
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与…有交易to have an account with R3;GMe@D#
 
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作成会计帐||有往来帐项to make out an account with DJSSc  
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清算||清理债务to make up an account xmz83Ll9  
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清洁帐目||与…停止交易to close ones account with l_JPkM(mJw  
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结帐to close an account mq@2zE`.(  
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清理未付款to ask an account||to demand an account 9I*zgM!F  
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结清差额to balance the account with $5aRu,  
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清算to settle an account||to liquidate an account||to square an account _1[5~Pnh  
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审查帐目||监查帐目to audit an account 2<Lnfc<^k  
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检查帐目to examine an account -7)%J+5  
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转入A的帐户to charge the amount to As account 1t{h)fwi  
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以计帐方式付款to pay on account !P7&{I,e  
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代理某人||为某人on ones account||on account of one o9-b!I2  
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为自己计算||独立帐目on ones own account kxU<?0  
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由某人收益并负风险on ones account and risk||for ones account and risk -.= q6N4  
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由某人负担for ones account||for account of one F/z$jj)  
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按某人指示||列入某人帐户by order and for account of one ,Oojh;P_  
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列入5月份帐目for May account 8%OS ,Z  
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编入某中帐项下to pass to the account of||to place to the account of SiJ0r @  
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寄出清算书to send in an account||to send in render an account {B$cd?}  
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支票薄cheque book {H OvJ`tM  
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支票陈票人cheque drawer
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持票人cheque holder 9!sx  
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不记名支票cheque to bearer||bearer cheque ZAe>MNtW  
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记名支票||认人支票cheque to order DArEIt6Q  
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到期支票antedated cheque A[L+
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未到期支票postdated cheque cF{5[?wS  
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保付支票certified cheque 5^'PjtW6  
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未获兑现支票，退票returned cheque /zZ$<mVG  
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横线支票crossed cheque S N_!o2F2  
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普通横线general crossing @2Xw17[f35  
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特别横线special crossing ")kE1D%  
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空白支票blank cheque >-rDBk ;K  
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失效支票，过期支票stale cheque cl4`FU  
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普通支票open cheque vy W/f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WCxt-+#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8_0j^oh  
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支票换现金||兑现to cash a cheque ec
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清理票款to clear a cheque tqyR~  
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保证兑现to certify a cheque =$3]%b}  
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填写支票数额to fill up a cheque "PH}\Dl=  
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支票上划线to cross a cheque l;
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开发支票to make out a cheque EJ7}h?a]U_  
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签发支票，开立支票to draw a cheque||to issue a cheque b 'p0T1K(  
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透支支票to overdraw a cheque kG m-jh  
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背书支票to endorse a cheque ^PDz"L<*  
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请付票款||清付票款to pay a cheque||to honour a cheque :%ms6j/B&V  
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支票退票to dishonour a cheque pC<~\RR  
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拒付支票to refuse a cheque q~_DR4xZ  
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拒付支票to stop payment of a cheque ;tK%Q~To  
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提示要求付款to present for payment ' lt5|  
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见票即付持票人payable to bearer 8nCw1  
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支付指定人payable to order 3$x[{\ {  
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已过期||无效out of date||stale 7K"{}:  
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请给出票人R/D||refer to drawer Sg#$ B#g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )Fe6>tE  
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文字与数字不一致words and figures differ uY6]rt_#a  
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支票 )Z4i

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时间已过account closed 0j{Rsy  
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更改处应加盖印章alterations require initials 2bu,_<K.  
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时间已过effects not cleared ]iI2  
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停止付款payment stopped TH[xS g  
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支票毁损cheque mutilated xh6Yv%\@  
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汇款||寄钱to remit||to send money oz.#+t%X$b  
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寄票供取款||支票支付to send a cheque for payment t,bQ@x{zVC  
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寄款人a remitter K*!qt(D&  
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收款人a remittee -v@LJCK7I  
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国外汇票foreign Bill twWzS 4;  
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国内汇票inland Bill n g,&;E   
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跟单汇票documentary bill M*gbA5  
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空头汇票accommodation bill ''Y'ZsQ;  
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原始汇票original bill Ee3-oHa  
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改写||换新票据renewed bill BjyV&1tRV!  
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即期汇票sight bill||bill on demand V(5*Dn84  
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…days after date||…days after date…日后付款 @P)2ZGG  
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…months after date||…months after date…月后付款 O))YJh"'_  
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见票后…日付款…days after sight||…days sight Ya `$.D  
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见票后…月付款…months after sight||…months sight {)n@Rq\=v  
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同组票据set of bills nX_w F`n"  
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单张汇票sola of exchange||sole of exchange Yosfk\D  
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远期汇票usance bill||bill at usance /K(l [M  
m}(M{^\|  
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长期汇票long bill " ?Ux\)*  
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6j Rewj  
短期汇票short bill BJt]k7ku+  
t2Px?S?  
kni{1Gr  
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逾期汇票overdue bill ^WrL   
rvacCwI  
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宽限日期days of grace B7wzF"  
mM r$~^P:  
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电汇telegraphic transfer （T.T） ~d3|zlh  
h[;DRD!Z  
~3Za"q*0s  
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邮汇postal order||postal note （Am.）||post office order||money order r>}z|I'  
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本票promissory note （P/N） ?[|A sw1t  
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押汇负责书||押汇保证书letter of hypothecation oE_*hp+  
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副保||抵押品||付属担保物collateral security =te4p@
 

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担保书trust receipt||letter of indemnity +,g!xv4Q  
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承兑||认付acceptance MJ$.ST  
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单张承兑general acceptance 3kT?Y7<fv  
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有条件承兑qualified acceptance d+vAm3.Dg  
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附条件认付conditional acceptance V(XZ7<& {  
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部分认付partial acceptance   H )>3c 1