[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。   R.)w l  
会计报表statement of account .3:s4=(f  
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往来帐目account current -,
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现在往来帐||存款额current accout `\M}~  
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销货帐account sales K<~J*k<v  
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共同计算帐项joint account Ojs^-R_  
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未决帐项outstanding account tJ9-8ZT*  
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贷方帐项credit account||creditor account nf)y_5y  
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借方帐项debit account||debtor account %Z!3[.%F  
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应付帐||应付未付帐account payable |>!tqgq  
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应收帐||应收未收帐account receivable Rt3/dw(p  
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新交易||新帐new account {"n=t`E)3  
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未决帐||老帐old account j5~nLo2  
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现金帐cash account _h0hl]rf  
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流水帐running account tL}_kK_!  
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暂记帐||未定帐suspense account i;I!Jc_b'  
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过期帐||延滞帐overdue account||pastdue account 2{I+H'w8:  
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杂项帐户sundry account P-)`FB  
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详细帐单||明细表detail account 1YJ@9 *l  
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呆帐bad account rO7[{<97m  
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会计项目title of account WYY&MHp  
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会计薄||帐薄account-book LypBS]ru  
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营业报告书||损益计算表account of budiness||business report KvkU]s_  
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借贷细帐||交验帐account rendered U2 kl-E:  
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明细帐account stated 8Q\ T,C  
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与…银行开立一户头to open an account with ve@E.`  
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与…银行建立交易to keep account with {^_K  
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继续记帐to keep account 0W!S.]^1  
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与…有交易to have an account with bguTWI8bk  
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作成会计帐||有往来帐项to make out an account with e(Y5OTus  
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清算||清理债务to make up an account !A'3Mw\Nm  
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清洁帐目||与…停止交易to close ones account with Gc2:^FVlh  
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结帐to close an account p}(pIoyUF  
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清理未付款to ask an account||to demand an account OSIf> 1  
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结清差额to balance the account with dr^MW?{a\  
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清算to settle an account||to liquidate an account||to square an account `[F[0fY-  
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审查帐目||监查帐目to audit an account )W |_f  
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检查帐目to examine an account ,QPo%{:p  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account >8%O;3-m#  
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代理某人||为某人on ones account||on account of one }T&~DVM  
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为自己计算||独立帐目on ones own account Hgbrlh  
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由某人收益并负风险on ones account and risk||for ones account and risk H-t"Z}  
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由某人负担for ones account||for account of one Tzr'3m_  
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按某人指示||列入某人帐户by order and for account of one epG!V#I  
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列入5月份帐目for May account !xE@r,'oN  
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编入某中帐项下to pass to the account of||to place to the account of RKb (  
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寄出清算书to send in an account||to send in render an account sZI$t L<j  
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支票薄cheque book ZiC~8p
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支票陈票人cheque drawer $fG~;`T  
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持票人cheque holder PG@6*E  
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不记名支票cheque to bearer||bearer cheque ahg]OWn#  
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记名支票||认人支票cheque to order dWiX_&g  
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到期支票antedated cheque 'mk_s4J  
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未到期支票postdated cheque a LJ d1Q
 
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保付支票certified cheque h_15"rd  
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未获兑现支票，退票returned cheque w+iIay  
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横线支票crossed cheque aole`PD,l  
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普通横线general crossing 
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特别横线special crossing GQDW}b8  
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空白支票blank cheque RaOLy \  
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失效支票，过期支票stale cheque <YvW /x  
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普通支票open cheque =3EjD;2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Mk}*ze0%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >fzFNcO*  
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支票换现金||兑现to cash a cheque KPA.5,ai  
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清理票款to clear a cheque b-RuUfUn0  
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保证兑现to certify a cheque %Z*N /nU  
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填写支票数额to fill up a cheque E6zPN?\ <  
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支票上划线to cross a cheque /7x1Z*Hg  
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开发支票to make out a cheque a%5/Oc [[  
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签发支票，开立支票to draw a cheque||to issue a cheque Yr[&*>S  
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透支支票to overdraw a cheque L3A2A  
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背书支票to endorse a cheque +!ZfJZls  
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请付票款||清付票款to pay a cheque||to honour a cheque _
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支票退票to dishonour a cheque MBAj.J  
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拒付支票to refuse a cheque g>l+oH[Tv|  
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拒付支票to stop payment of a cheque 8H|ac[hXK2  
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提示要求付款to present for payment ,RW`9+gx  
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见票即付持票人payable to bearer a&UzIFdB  
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支付指定人payable to order ]k'^yc{5  
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已过期||无效out of date||stale DEbMb6)U  
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请给出票人R/D||refer to drawer ib~i ^_p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QZIzddwp  
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文字与数字不一致words and figures differ o8|qT)O@U  
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支票 /'5d0' ,M  
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时间已过account closed U^7bj  
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更改处应加盖印章alterations require initials vZ811U~}  
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时间已过effects not cleared UoKVl-  
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停止付款payment stopped k54\H.  
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支票毁损cheque mutilated d9BFeq8  
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汇款||寄钱to remit||to send money K@{0]
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寄票供取款||支票支付to send a cheque for payment ENIg_s4  
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寄款人a remitter u~i
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收款人a remittee \Ta5c31S+  
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国外汇票foreign Bill yxHo0U  
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国内汇票inland Bill ^4+NPk  
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跟单汇票documentary bill 5WJ ~%"O  
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空头汇票accommodation bill xc 1d[dCdp  
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原始汇票original bill `G1"&q,i  
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改写||换新票据renewed bill ;mQ|+|F6X  
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即期汇票sight bill||bill on demand 4@3\Ihv  
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…days after date||…days after date…日后付款 iYgVSVNg  
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…months after date||…months after date…月后付款 Os-Z_zSl6  
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见票后…日付款…days after sight||…days sight 7HH@7vpJ^  
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见票后…月付款…months after sight||…months sight mc%. 8i  
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同组票据set of bills y EfAa6  
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单张汇票sola of exchange||sole of exchange 9;v3 (U+:  
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远期汇票usance bill||bill at usance /)J]ItJlz  
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长期汇票long bill nc:/GxP
 
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短期汇票short bill -c?x5
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逾期汇票overdue bill `)y ;7%-  
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宽限日期days of grace 6 :3Id  
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电汇telegraphic transfer （T.T） k 6[   
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邮汇postal order||postal note （Am.）||post office order||money order 5l8F.LtO\  
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本票promissory note （P/N） D ? %*L  
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押汇负责书||押汇保证书letter of hypothecation oQ]FyV
 
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副保||抵押品||付属担保物collateral security B">Ko3  
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担保书trust receipt||letter of indemnity W895@  
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承兑||认付acceptance OCdX'HN5Y  
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单张承兑general acceptance sYXLVJ>b  
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有条件承兑qualified acceptance -:_3N2U=+  
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附条件认付conditional acceptance !U4YA1>>  
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部分认付partial acceptance   3;z1Hp2X