[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。   9`xq3
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会计报表statement of account IcA]<}0!"v  
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往来帐目account current U<*dDE~z  
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现在往来帐||存款额current accout }%VHBkuc  
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销货帐account sales hVd63_OO  
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共同计算帐项joint account &R 0BuFL8  
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未决帐项outstanding account hRME;/r]X  
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贷方帐项credit account||creditor account b+w|3bQa  
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借方帐项debit account||debtor account Z{%h6""  
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应付帐||应付未付帐account payable +|^rz#X  
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应收帐||应收未收帐account receivable d kPfdK}G  
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新交易||新帐new account %h3CQk  
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未决帐||老帐old account >i=mw5`D]  
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现金帐cash account mlX^5h'  
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流水帐running account GBN^ *I  
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暂记帐||未定帐suspense account m\[r6t]V  
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过期帐||延滞帐overdue account||pastdue account sAWUtJ  
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杂项帐户sundry account mm' Pe4*  
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详细帐单||明细表detail account BA53
 
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呆帐bad account NO8)XJ3s  
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会计项目title of account 7vubkj&  
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会计薄||帐薄account-book +g>)Bur  
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营业报告书||损益计算表account of budiness||business report }$?xwcPU  
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借贷细帐||交验帐account rendered mbK$_HvU  
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明细帐account stated mfc\w'  
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与…银行开立一户头to open an account with Q30AaG}f  
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与…银行建立交易to keep account with 7j| ^ZuI+  
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继续记帐to keep account \R\?`8Orz  
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与…有交易to have an account with fP# !ywgr%  
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作成会计帐||有往来帐项to make out an account with z3x/Y/X$S  
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清算||清理债务to make up an account 0}H7Xdkp  
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清洁帐目||与…停止交易to close ones account with ?gD^K,A Hd  
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结帐to close an account V
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清理未付款to ask an account||to demand an account NhJ]X cfP8  
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结清差额to balance the account with 6)=`&>9  
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清算to settle an account||to liquidate an account||to square an account ./5LV)_`  
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审查帐目||监查帐目to audit an account k4T`{s}e  
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检查帐目to examine an account ;Qn)~b~  
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转入A的帐户to charge the amount to As account d
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以计帐方式付款to pay on account O,.c gX   
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代理某人||为某人on ones account||on account of one ~cv322
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为自己计算||独立帐目on ones own account >;Ag7Ex  

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由某人收益并负风险on ones account and risk||for ones account and risk q!;u4J  
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由某人负担for ones account||for account of one ~Z` Cu~7  
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按某人指示||列入某人帐户by order and for account of one 9 1.gE*D  
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列入5月份帐目for May account 0fJz[;dV>n  
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编入某中帐项下to pass to the account of||to place to the account of Y{d-k1?s5  
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寄出清算书to send in an account||to send in render an account y[{}124  
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支票薄cheque book ;I9g;}  
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支票陈票人cheque drawer S2jn  pf}  
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持票人cheque holder gNJdP!(t  
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不记名支票cheque to bearer||bearer cheque cT5BBR  
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记名支票||认人支票cheque to order X[!S7[d-y  
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到期支票antedated cheque Jot7 L%,TB  
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未到期支票postdated cheque mp)+wZAN&  
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保付支票certified cheque $
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未获兑现支票，退票returned cheque + 9I|Fm  
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横线支票crossed cheque W^7yh&@lU  
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普通横线general crossing z9!OzGtIR  
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特别横线special crossing +v~x_E5FP  
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空白支票blank cheque G3 |x%/Fbp  
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失效支票，过期支票stale cheque bT6VxbNS  
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普通支票open cheque cU-A1W  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ( et W4p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yZ[=Y  
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支票换现金||兑现to cash a cheque pF7N = mO  
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清理票款to clear a cheque t|V<K^  
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保证兑现to certify a cheque #0vda'q=j  
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填写支票数额to fill up a cheque L"/?[B":  
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支票上划线to cross a cheque J <;xkT1x  
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开发支票to make out a cheque !tt 8-Y)i  
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签发支票，开立支票to draw a cheque||to issue a cheque Lui6;NY  
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透支支票to overdraw a cheque vPGUE`!D+  
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背书支票to endorse a cheque )D
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请付票款||清付票款to pay a cheque||to honour a cheque %3~miP  
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支票退票to dishonour a cheque }~|`h1JF  
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拒付支票to refuse a cheque z/`+jIB  
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拒付支票to stop payment of a cheque 0RtZTCGO  
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提示要求付款to present for payment <uv`)Q9  
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见票即付持票人payable to bearer c:Cw
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支付指定人payable to order lY"l6 .c  
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已过期||无效out of date||stale )L6 it  
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请给出票人R/D||refer to drawer "lu^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )s^gT]"N  
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文字与数字不一致words and figures differ W|@SXO)DY  
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支票 *~ 6]IWN`  
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时间已过account closed SaF0JPm4z  
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更改处应加盖印章alterations require initials !p+rU
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时间已过effects not cleared T+P{,,a/]  
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停止付款payment stopped rjc
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支票毁损cheque mutilated >BO!jv!a  
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汇款||寄钱to remit||to send money 7YTO{E6]d\  
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寄票供取款||支票支付to send a cheque for payment iWW!'u$+I`  
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寄款人a remitter Z%.Ld2Q{  
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收款人a remittee >/C,1}p[  
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国外汇票foreign Bill nrpbQ(zI*  
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国内汇票inland Bill 0[g5[ ?Vy  
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跟单汇票documentary bill 2V9"{F?  
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空头汇票accommodation bill G
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原始汇票original bill [F *hjGLc}  
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改写||换新票据renewed bill Hn)^C{RN*{  
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即期汇票sight bill||bill on demand C0e oV}  
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…days after date||…days after date…日后付款 A sf]sU..  
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…months after date||…months after date…月后付款 U3>ES"N  
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见票后…日付款…days after sight||…days sight R/c-sV  
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见票后…月付款…months after sight||…months sight 5=_))v<Tp  
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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 \"=@uqar2  
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远期汇票usance bill||bill at usance <m?/yREK2  
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长期汇票long bill Ba|76OBRJ  
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短期汇票short bill ..ht)Gex  
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逾期汇票overdue bill D~<0CQ3n.  
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宽限日期days of grace '^6x-aeq[D  
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电汇telegraphic transfer （T.T） UzmD2AsO"  
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邮汇postal order||postal note （Am.）||post office order||money order s3l:S T  
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本票promissory note （P/N） z@em1W0?Z  
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押汇负责书||押汇保证书letter of hypothecation d>NM4n[h8  
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副保||抵押品||付属担保物collateral security J'>i3eLq  
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担保书trust receipt||letter of indemnity A5> ,e|  
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承兑||认付acceptance As7Y4w*+  
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单张承兑general acceptance /Z*XKIU6v/  
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有条件承兑qualified acceptance dLMKfh/4Q  
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附条件认付conditional acceptance pkL& j<{  
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部分认付partial acceptance   gOA