[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。   " Up(Vj@  
会计报表statement of account 5h0Hk<N  
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往来帐目account current ;[[6[i  
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现在往来帐||存款额current accout $#2<f 6  
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销货帐account sales @)vQ>R\k<  
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共同计算帐项joint account g A}<Y  
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未决帐项outstanding account 1s(]@gt  
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贷方帐项credit account||creditor account v+`'%E  
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借方帐项debit account||debtor account *" C9F/R  
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应付帐||应付未付帐account payable QjG/H0*mP  
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应收帐||应收未收帐account receivable -C}"1|P!  
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新交易||新帐new account 6NhGTLI  
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未决帐||老帐old account i8-Y,&>V  
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现金帐cash account L?N-uocT  
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流水帐running account 2; s[m3  
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暂记帐||未定帐suspense account II.:k.D`  
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过期帐||延滞帐overdue account||pastdue account Lw_|o[I}  
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杂项帐户sundry account K/f-9hE F  
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详细帐单||明细表detail account NW`.7'aWT  
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呆帐bad account {j]cL
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会计项目title of account 0!0e $!8 l  
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会计薄||帐薄account-book H{=G\N{  
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营业报告书||损益计算表account of budiness||business report ")i)vXF'  
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借贷细帐||交验帐account rendered o^UOkxs.  
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明细帐account stated i.)n#@M2  
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与…银行开立一户头to open an account with 0LL0
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与…银行建立交易to keep account with ^IuhHP  
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继续记帐to keep account jF}kV%E  
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与…有交易to have an account with Q}lCQK/g  
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作成会计帐||有往来帐项to make out an account with $G"\@YC<  
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清算||清理债务to make up an account *.>@  
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清洁帐目||与…停止交易to close ones account with !10/M  
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结帐to close an account H6 x  
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清理未付款to ask an account||to demand an account Q2m
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结清差额to balance the account with >VIFQ\  
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清算to settle an account||to liquidate an account||to square an account ff.k1%wr^  
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审查帐目||监查帐目to audit an account B;=Z^$%T  
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检查帐目to examine an account 7MrHu2rZ=  
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转入A的帐户to charge the amount to As account 4lX_2QT]E  
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以计帐方式付款to pay on account B(s^(__]  
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代理某人||为某人on ones account||on account of one A? B+  
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为自己计算||独立帐目on ones own account VZcW 3/Y  
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由某人收益并负风险on ones account and risk||for ones account and risk M1m]1<  
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由某人负担for ones account||for account of one 4pT^*  
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按某人指示||列入某人帐户by order and for account of one Jb*QlsGd  
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列入5月份帐目for May account BrSvkce  
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编入某中帐项下to pass to the account of||to place to the account of Ip7#${f5M  
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寄出清算书to send in an account||to send in render an account cFq<x=S  
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支票薄cheque book R$l- 7YSt  
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支票陈票人cheque drawer 64U|]gd$  
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持票人cheque holder deYv&=SPl  
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不记名支票cheque to bearer||bearer cheque GO2q"a  
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记名支票||认人支票cheque to order  z6J12tu  
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到期支票antedated cheque BQWgL  
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未到期支票postdated cheque GFPrK9T  
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保付支票certified cheque B=]L%~xL$  
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未获兑现支票，退票returned cheque v7@"9Uw}  
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横线支票crossed cheque ec# `9w$  
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普通横线general crossing i03S9J
 
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特别横线special crossing -eV*I>G  
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空白支票blank cheque kb ~ s,@p  
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失效支票，过期支票stale cheque T;Kv<G;  
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普通支票open cheque /o$6"~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 3C=QWw?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^|h_[>  
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支票换现金||兑现to cash a cheque  I31Nu{  
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清理票款to clear a cheque q2B'R   
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保证兑现to certify a cheque fOSJdX0e|Q  
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填写支票数额to fill up a cheque m>[G-~0?kI  
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支票上划线to cross a cheque <uoVGV5N  
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开发支票to make out a cheque hP[/xe  
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签发支票，开立支票to draw a cheque||to issue a cheque OL#i!ia.  
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透支支票to overdraw a cheque [ot+EA  
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背书支票to endorse a cheque ,HE{&p2y  
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请付票款||清付票款to pay a cheque||to honour a cheque /^~)iTwH  
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支票退票to dishonour a cheque _!vuDv%  
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拒付支票to refuse a cheque A}uWy^w  
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拒付支票to stop payment of a cheque .nA9irc  
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提示要求付款to present for payment 2R3)/bz-SV  
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见票即付持票人payable to bearer ~^3U@(:  
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支付指定人payable to order %NhZTmWm  
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已过期||无效out of date||stale &x4|!"G  
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请给出票人R/D||refer to drawer *M~BN}.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |)ALJJ=+  
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文字与数字不一致words and figures differ )c0Dofhg  
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支票 VF:<q  
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时间已过account closed `jGG^w3  
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更改处应加盖印章alterations require initials eC$
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时间已过effects not cleared Dgz^ s^fxU  
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停止付款payment stopped ";w"dfC^  
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支票毁损cheque mutilated -=4:qQEw  
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汇款||寄钱to remit||to send money -pm%F8{T]  
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寄票供取款||支票支付to send a cheque for payment Jw -3G3h  
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寄款人a remitter y9Q.TL>=[  
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收款人a remittee ![aa@nOSa  
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国外汇票foreign Bill yz^Rm2$f9  
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国内汇票inland Bill Xny{8Oo<1?  
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跟单汇票documentary bill {1J4Q[N9m  
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空头汇票accommodation bill 9%^O-8!  
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原始汇票original bill aJ$({ZN\#  
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改写||换新票据renewed bill CsiRM8  

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即期汇票sight bill||bill on demand ]q3.^F  
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…days after date||…days after date…日后付款 E{{Kzr2$  
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…months after date||…months after date…月后付款 jAy0k   
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见票后…日付款…days after sight||…days sight cSYMnB  
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见票后…月付款…months after sight||…months sight w L4P-4'  
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同组票据set of bills 
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单张汇票sola of exchange||sole of exchange %'.3t|zH  
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远期汇票usance bill||bill at usance t: *1*;  

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长期汇票long bill +P%k@w#<Z  
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短期汇票short bill moL3GV%]Gq  
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逾期汇票overdue bill ~]SCf@
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宽限日期days of grace $N\k*=  
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电汇telegraphic transfer （T.T） wU |jw(  
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邮汇postal order||postal note （Am.）||post office order||money order h 27f0x9  
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本票promissory note （P/N） 2}15FXgN  
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押汇负责书||押汇保证书letter of hypothecation n
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副保||抵押品||付属担保物collateral security <<R2 X1  
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担保书trust receipt||letter of indemnity =\G`g#  
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承兑||认付acceptance F}=_" IkZ  
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单张承兑general acceptance 6|IJwP^Q_  
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有条件承兑qualified acceptance 6\k~q.U@XI  
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附条件认付conditional acceptance T}
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部分认付partial acceptance   m#[9F']Z`