[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。   f4F%\ "  
会计报表statement of account ,`k6@4  
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往来帐目account current ,S<) )  
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现在往来帐||存款额current accout ]sE)-8  
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销货帐account sales
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共同计算帐项joint account 6%:~.ZfN  
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未决帐项outstanding account Q>9bKP  
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贷方帐项credit account||creditor account x*=m'IM[  
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借方帐项debit account||debtor account Z#(Y%6[u  
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应付帐||应付未付帐account payable b !Nr  
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应收帐||应收未收帐account receivable eH!V%dX  
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新交易||新帐new account +RR6gAma}<  
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未决帐||老帐old account rnp; R  
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现金帐cash account PApr8Xe  
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流水帐running account PYs0w6o  
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暂记帐||未定帐suspense account 4
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过期帐||延滞帐overdue account||pastdue account 02tN=}Cj)  
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杂项帐户sundry account ,_w}\'?L  
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详细帐单||明细表detail account H.C*IL9  
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呆帐bad account E4Ez)IaKyi  
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会计项目title of account re#]zc<  
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会计薄||帐薄account-book 02%~HBS  
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营业报告书||损益计算表account of budiness||business report +F-Y^):  
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借贷细帐||交验帐account rendered 3vAP&i'I  
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明细帐account stated (4yXr|to}  
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与…银行开立一户头to open an account with I?%q`GyP5  
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与…银行建立交易to keep account with "*l{ m2"  
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继续记帐to keep account &0|Z FXPd  
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与…有交易to have an account with F:jtzy"  
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作成会计帐||有往来帐项to make out an account with ;qbK[ 3.  
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清算||清理债务to make up an account 0YfmAF$/B  
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清洁帐目||与…停止交易to close ones account with {r|RH"|?Z(  
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结帐to close an account !^0vi3I  
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清理未付款to ask an account||to demand an account _!Tjb^  
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结清差额to balance the account with 8==M{M/eM  
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清算to settle an account||to liquidate an account||to square an account 83'+q((<  
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审查帐目||监查帐目to audit an account .;ofRx<  
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检查帐目to examine an account jA^Dk$  
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转入A的帐户to charge the amount to As account HyKA+7}  
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以计帐方式付款to pay on account P{_%p<:V  
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代理某人||为某人on ones account||on account of one t?Qbi)T=z  
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为自己计算||独立帐目on ones own account N'aq4okoL  
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由某人收益并负风险on ones account and risk||for ones account and risk ^q&|7Ou-  
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由某人负担for ones account||for account of one bqA`oRb\  
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按某人指示||列入某人帐户by order and for account of one r7R.dD/.  
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列入5月份帐目for May account )rAJ>;  
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编入某中帐项下to pass to the account of||to place to the account of =2=rPZw9  
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寄出清算书to send in an account||to send in render an account }S?"mg&V  
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支票薄cheque book AJ
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支票陈票人cheque drawer EQd<!)HZ  
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持票人cheque holder uPr!;'J=  
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不记名支票cheque to bearer||bearer cheque WG\ _eRj  
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记名支票||认人支票cheque to order _Y]Oloo('  
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到期支票antedated cheque ~TS!5Wiv  
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未到期支票postdated cheque D
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保付支票certified cheque vWM&4|Q1~  
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未获兑现支票，退票returned cheque PlS
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横线支票crossed cheque M/9[P* VE  
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普通横线general crossing #\^=3A|b  
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特别横线special crossing w6X:39d  
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空白支票blank cheque wL3RcXW``e  
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失效支票，过期支票stale cheque U>.5vK.+  
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普通支票open cheque bCC &5b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cl&?'` )  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B]<N7NYn1  
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支票换现金||兑现to cash a cheque dnwzf=+>e  
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清理票款to clear a cheque 0]' 2i  
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保证兑现to certify a cheque DO*6gzW  
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填写支票数额to fill up a cheque l$c/!V[3  
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支票上划线to cross a cheque <[}zw !z  
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开发支票to make out a cheque l?J [K  
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签发支票，开立支票to draw a cheque||to issue a cheque )c9Xp:  
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透支支票to overdraw a cheque V62lN<M  
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背书支票to endorse a cheque +cmi?~KS*  
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请付票款||清付票款to pay a cheque||to honour a cheque KOXG=P0  
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支票退票to dishonour a cheque 09Eg ti.  
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拒付支票to refuse a cheque |+sAqx1IF  
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拒付支票to stop payment of a cheque L5KcI  
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提示要求付款to present for payment bvhV  
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见票即付持票人payable to bearer awQGu,<N  
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支付指定人payable to order J[S!<\_!  
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已过期||无效out of date||stale TEj"G7]1$A  
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请给出票人R/D||refer to drawer pg_H'0R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Tl]
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文字与数字不一致words and figures differ |_+l D|'  
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支票 -G_3
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时间已过account closed _E6N*ORV  
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更改处应加盖印章alterations require initials e$`hRZ%  
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时间已过effects not cleared _nX8f &  
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停止付款payment stopped })J}7@VPO  
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支票毁损cheque mutilated I-Ut7W   
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汇款||寄钱to remit||to send money HGd
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寄票供取款||支票支付to send a cheque for payment Y ZuA"l Y  
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寄款人a remitter Ve)BF1YG  
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收款人a remittee {c*5 )x!  
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国外汇票foreign Bill u-mD"  
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国内汇票inland Bill YV@efPy}n  
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跟单汇票documentary bill $z 5kA9  
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空头汇票accommodation bill RU~ku{8?  
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原始汇票original bill ^M;#x$Y?  
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改写||换新票据renewed bill t*)mX2R,  
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即期汇票sight bill||bill on demand Pt/]Z<VL  
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…days after date||…days after date…日后付款 cY kb3(  
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…months after date||…months after date…月后付款 ;B[(~LCyT  
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见票后…日付款…days after sight||…days sight h&}iH  
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见票后…月付款…months after sight||…months sight ar}-~~h 5  
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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 DZnqCu"J  
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远期汇票usance bill||bill at usance W{tZX^|  
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长期汇票long bill dpylJ2  
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短期汇票short bill {tY1 $}R  
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逾期汇票overdue bill ftR& 5!Wm  
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宽限日期days of grace 4\ Xaou2V[  
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电汇telegraphic transfer （T.T） sg2%BkTI  
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邮汇postal order||postal note （Am.）||post office order||money order $Vq5U9-  
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本票promissory note （P/N） b(;u2 8  
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押汇负责书||押汇保证书letter of hypothecation 7)
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副保||抵押品||付属担保物collateral security zHX\h[0f  
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担保书trust receipt||letter of indemnity b2UDPW  
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承兑||认付acceptance lsOv#X-bE  
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单张承兑general acceptance i`r`Fj}-S-  
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有条件承兑qualified acceptance +yWD>PY(  
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附条件认付conditional acceptance ]wU/yc)e  
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部分认付partial acceptance   1\m,8i+gU