[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。   #S5`Pd!I  
会计报表statement of account K:r\{#9  
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往来帐目account current UQT'6* !  
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现在往来帐||存款额current accout YaY8 `M{  
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销货帐account sales H:S,\D?%2x  
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共同计算帐项joint account KN[d!} W:  
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未决帐项outstanding account v[S-Pi1  
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贷方帐项credit account||creditor account ?S#\K^  
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借方帐项debit account||debtor account Z(Q2Ue;}&  
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应付帐||应付未付帐account payable z&+ zl6  
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应收帐||应收未收帐account receivable ffcLuXa  
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新交易||新帐new account --k:a$Nt  
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未决帐||老帐old account >Hwc,j q  
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现金帐cash account G$JFuz)|  
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流水帐running account ;!u;!F!i  
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暂记帐||未定帐suspense account 9%DT0.D}$j  
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过期帐||延滞帐overdue account||pastdue account mN}7H:,  
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杂项帐户sundry account T[uDZYx  
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详细帐单||明细表detail account isK; mU?<  
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呆帐bad account .{so  
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会计项目title of account nWgv~{,x  
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会计薄||帐薄account-book _<Dt z  
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营业报告书||损益计算表account of budiness||business report v5$s#f<   
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借贷细帐||交验帐account rendered w K*PD&nN  
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明细帐account stated Ap<J'?~y  
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与…银行开立一户头to open an account with ?2`$3[ET-  
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与…银行建立交易to keep account with km 5E)_]  
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继续记帐to keep account fluGf  
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与…有交易to have an account with =,:K)  
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作成会计帐||有往来帐项to make out an account with )f*Iomp]@  
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清算||清理债务to make up an account ?r3e*qJGn  
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清洁帐目||与…停止交易to close ones account with 3$_2weZxYn  
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结帐to close an account !: |nI77|  
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清理未付款to ask an account||to demand an account `|,tCM&-  
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结清差额to balance the account with RKk"  
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清算to settle an account||to liquidate an account||to square an account e7|d=W  
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审查帐目||监查帐目to audit an account mxhW|}_-j  
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检查帐目to examine an account YiNo#M91  
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转入A的帐户to charge the amount to As account .m'N7`VB  
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以计帐方式付款to pay on account C=EhY+5  
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代理某人||为某人on ones account||on account of one dr>]+H=3E  
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为自己计算||独立帐目on ones own account m9cj7  
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由某人收益并负风险on ones account and risk||for ones account and risk ":z@c,  
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由某人负担for ones account||for account of one J$<:/^t  
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按某人指示||列入某人帐户by order and for account of one >DkN+S  
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列入5月份帐目for May account J
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编入某中帐项下to pass to the account of||to place to the account of M5
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寄出清算书to send in an account||to send in render an account  zd.1  
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支票薄cheque book z2"2tFK  
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支票陈票人cheque drawer K[`4vsE  
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持票人cheque holder q{jk.:;'  
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不记名支票cheque to bearer||bearer cheque 1gf/#+$\  
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记名支票||认人支票cheque to order 9}?
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到期支票antedated cheque  3D[:Rf[  
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未到期支票postdated cheque Y2ah zB  
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保付支票certified cheque l7=$4As/hI  
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未获兑现支票，退票returned cheque qHcY 2LV  
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横线支票crossed cheque JXRmu~W~l  
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普通横线general crossing P+_\}u;  
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特别横线special crossing 4G68WBT  
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空白支票blank cheque s$3eJ|  
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失效支票，过期支票stale cheque R'$ T6FB5  
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普通支票open cheque - KoA[
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V~%WK Q  
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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?xq1Q
 
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支票换现金||兑现to cash a cheque @"#gO:|[i0  
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清理票款to clear a cheque &,gryB N  
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保证兑现to certify a cheque qI/r_  
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填写支票数额to fill up a cheque uEi.nSp)S  
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支票上划线to cross a cheque QH? 2v  
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开发支票to make out a cheque 3@WI*PMc  
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签发支票，开立支票to draw a cheque||to issue a cheque #(wzl  
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透支支票to overdraw a cheque ~}9H<K3V  
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背书支票to endorse a cheque |\L,r}1N  
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请付票款||清付票款to pay a cheque||to honour a cheque |k9j )Hg(  
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支票退票to dishonour a cheque *g
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拒付支票to refuse a cheque :zy'hu;  
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拒付支票to stop payment of a cheque !(AFT!  
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提示要求付款to present for payment Dve5m=  
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见票即付持票人payable to bearer ^)]*10  
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支付指定人payable to order r
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已过期||无效out of date||stale . zMM86c  
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请给出票人R/D||refer to drawer r:Tb{cA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8"rX;5 vP  
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文字与数字不一致words and figures differ !`U<RlK7  
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支票 .T
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时间已过account closed /pN2
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更改处应加盖印章alterations require initials p~co!d.q/}  
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时间已过effects not cleared JOq<lb=  
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停止付款payment stopped ;^i,Q} b/  
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支票毁损cheque mutilated Al]9/ML/m  
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汇款||寄钱to remit||to send money Bb`^,?m  
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寄票供取款||支票支付to send a cheque for payment UQ~rVUo.c  
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寄款人a remitter =S
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收款人a remittee 6iWuBsal  
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国外汇票foreign Bill XQ+hTtP  
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国内汇票inland Bill $z]l4Hj  
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跟单汇票documentary bill HfiM]^  
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空头汇票accommodation bill 'c D"ZVm1  
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原始汇票original bill \m!."~%  
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改写||换新票据renewed bill FzIA>njt  
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即期汇票sight bill||bill on demand <k!G%R<9  
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…days after date||…days after date…日后付款 y=Hl~ev`9  
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…months after date||…months after date…月后付款 :\Z0^{  
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见票后…日付款…days after sight||…days sight j; C(:6#J  
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见票后…月付款…months after sight||…months sight &g`a [#  
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同组票据set of bills ^:#%TCJ
 
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单张汇票sola of exchange||sole of exchange |]Xw1.S.L  
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远期汇票usance bill||bill at usance 9HE)!Col  
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长期汇票long bill pV!(#45~W  
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短期汇票short bill 4*3vZ6lhu  
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逾期汇票overdue bill G\ofg  
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宽限日期days of grace ,-b9:]{L  
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电汇telegraphic transfer （T.T） %(E6ADB  
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邮汇postal order||postal note （Am.）||post office order||money order 0KZ 3h|4lP  
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本票promissory note （P/N） !CWqI)=  
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押汇负责书||押汇保证书letter of hypothecation q8
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副保||抵押品||付属担保物collateral security @sDd:>t  
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担保书trust receipt||letter of indemnity }vi%pfrB  
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承兑||认付acceptance U +]ab  
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单张承兑general acceptance y`BLIEI  
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有条件承兑qualified acceptance YMWy5 \  
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附条件认付conditional acceptance c.~|)^OXXO  
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部分认付partial acceptance   e7;]+pN]J