[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。   ZBUEg7c  
会计报表statement of account Rt}H.D #  
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往来帐目account current qcSlqWDk  
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现在往来帐||存款额current accout U-&dn%Sq  
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销货帐account sales ;x^WPYEj  
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共同计算帐项joint account j")#"& m  
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未决帐项outstanding account 094~  s  
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贷方帐项credit account||creditor account awxz
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借方帐项debit account||debtor account Xo[j *<=0  
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应付帐||应付未付帐account payable @`
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应收帐||应收未收帐account receivable F/O5Z?C?  
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新交易||新帐new account oE/g)m%  
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未决帐||老帐old account )c*NS7D~f  
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现金帐cash account GO&~)Vh&7  
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流水帐running account w1;:B%!H  
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暂记帐||未定帐suspense account yBKEw(1  
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过期帐||延滞帐overdue account||pastdue account =#=<%HPT  
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杂项帐户sundry account
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详细帐单||明细表detail account t@(:S6d  
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呆帐bad account b;;mhu  
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会计项目title of account !&(^R<-id  
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会计薄||帐薄account-book ;6)Onwx  
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营业报告书||损益计算表account of budiness||business report  y|b&Rup  
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借贷细帐||交验帐account rendered / biB*Z  
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明细帐account stated ^{}$o#iof  
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与…银行开立一户头to open an account with b[/uSwvi  
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与…银行建立交易to keep account with `b:yW.#w3l  
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继续记帐to keep account dCn'IM1  
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与…有交易to have an account with I xk+y?  
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作成会计帐||有往来帐项to make out an account with ^q}cy1"j"  
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清算||清理债务to make up an account gp(: o$  
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清洁帐目||与…停止交易to close ones account with Qq{>]5<  
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结帐to close an account YIn H8Ex  
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清理未付款to ask an account||to demand an account ZcE:r+  
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结清差额to balance the account with iOrpr,@  
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清算to settle an account||to liquidate an account||to square an account oD.[T)G?  
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审查帐目||监查帐目to audit an account COc t d  
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检查帐目to examine an account kCHYLv3.  
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转入A的帐户to charge the amount to As account yp?a7t M  
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以计帐方式付款to pay on account /8Ru
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代理某人||为某人on ones account||on account of one ^\Epz*cL  
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为自己计算||独立帐目on ones own account P$#{a2
 
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由某人收益并负风险on ones account and risk||for ones account and risk FH
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由某人负担for ones account||for account of one Ox%p"xuP,  
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按某人指示||列入某人帐户by order and for account of one h.jO3q
 
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列入5月份帐目for May account 'h87A-\!F  
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编入某中帐项下to pass to the account of||to place to the account of "'74GY8,  
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寄出清算书to send in an account||to send in render an account Q.,2G7[ <  
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支票薄cheque book F%IvgXt5  
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支票陈票人cheque drawer 8 /k"A-m  
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持票人cheque holder +_1sFH`  
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不记名支票cheque to bearer||bearer cheque JbAmud,  
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记名支票||认人支票cheque to order DY\~O  
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到期支票antedated cheque %-woaj   
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未到期支票postdated cheque 3EHB~rL/C  
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保付支票certified cheque 55FRPNx-x  
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未获兑现支票，退票returned cheque Tje(hnN  
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横线支票crossed cheque ~dk97Z8  
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普通横线general crossing 5>lIrBf
 
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特别横线special crossing JT&RaFX  
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空白支票blank cheque BOWBD@y  
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失效支票，过期支票stale cheque [8~P Pc^  
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普通支票open cheque 7MGvw-Tpb7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e^'|<0J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {xH?b0>  
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支票换现金||兑现to cash a cheque I]DD5l}\  
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清理票款to clear a cheque Vn_~ |-Wt  
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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 :m(DRD  
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支票上划线to cross a cheque ^5.XQ0n  
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开发支票to make out a cheque ,2^4"gIl  
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签发支票，开立支票to draw a cheque||to issue a cheque #c
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透支支票to overdraw a cheque _'LZf =V0  
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背书支票to endorse a cheque D:;idUO  
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请付票款||清付票款to pay a cheque||to honour a cheque ;4[[T%&v  
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支票退票to dishonour a cheque nuXL{tg6  
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拒付支票to refuse a cheque v6s,lC5qR  
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拒付支票to stop payment of a cheque PDuc; RG
 
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提示要求付款to present for payment d=PX}o^  
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见票即付持票人payable to bearer  ch8a  
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支付指定人payable to order Zd6ik&S   
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已过期||无效out of date||stale .9rYBy  
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请给出票人R/D||refer to drawer LE\=Y;%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L~Gr,i  
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文字与数字不一致words and figures differ dU$VRgP/  
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支票 ]YgR  
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时间已过account closed % i4 5  
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更改处应加盖印章alterations require initials UK ':%LeL  
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时间已过effects not cleared --K)7  
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停止付款payment stopped qGk.7wf%  
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支票毁损cheque mutilated g3:@90Ba  
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汇款||寄钱to remit||to send money J,=K1>8s  
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寄票供取款||支票支付to send a cheque for payment *k{Llq  
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寄款人a remitter 2(eO5.FYF  
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收款人a remittee $--8%gh dG  
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国外汇票foreign Bill O*u   
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国内汇票inland Bill vMzL+D2)  
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跟单汇票documentary bill V^s, 3C  
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空头汇票accommodation bill h% -=8l,  
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原始汇票original bill ]xS%Er  
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改写||换新票据renewed bill }9ulHiR  
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即期汇票sight bill||bill on demand fHaF9o+/b  
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…days after date||…days after date…日后付款 6PsT])*>DE  
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…months after date||…months after date…月后付款 O]IAIM  
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见票后…日付款…days after sight||…days sight DlzL(p@r  
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见票后…月付款…months after sight||…months sight kiF}+,z"  
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同组票据set of bills n{W(8K6d@[  
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单张汇票sola of exchange||sole of exchange /Igz[P^\9  
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远期汇票usance bill||bill at usance ]R~ hzo  
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长期汇票long bill ~;b}_?%o  
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短期汇票short bill _gH$ ,.j/  
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逾期汇票overdue bill 8i^ ./P  
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宽限日期days of grace P\@kqf~pC  
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电汇telegraphic transfer （T.T） j 0LZ )V  
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邮汇postal order||postal note （Am.）||post office order||money order $J<WFDn9  
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本票promissory note （P/N） "C3J[) qC  
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押汇负责书||押汇保证书letter of hypothecation |oOAy  
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副保||抵押品||付属担保物collateral security =i}lh}(  
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担保书trust receipt||letter of indemnity T++q.oFc  
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承兑||认付acceptance p7{H "AC  
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单张承兑general acceptance V^!^wLLi
 
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有条件承兑qualified acceptance 0t(c84o5  
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附条件认付conditional acceptance ;"#yHP`  
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部分认付partial acceptance   $!$If( 7