[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。   _ \X ,a5Un  
会计报表statement of account K~vJ/9"|R  
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往来帐目account current ,M.}Qak^  
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现在往来帐||存款额current accout
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销货帐account sales cl4z%qv*  
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共同计算帐项joint account ]}!@'+=  
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未决帐项outstanding account g~y0,0'j1\  
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贷方帐项credit account||creditor account )~wKRyQff  
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借方帐项debit account||debtor account ]##aAh-P4&  
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应付帐||应付未付帐account payable 5q0L<GOrj  
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应收帐||应收未收帐account receivable Y 3ApW vS  
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新交易||新帐new account CK7([>2  
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未决帐||老帐old account US ALoe  
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现金帐cash account |X8?B=  
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流水帐running account $CEdJ+0z  
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暂记帐||未定帐suspense account M(I%y 0  
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过期帐||延滞帐overdue account||pastdue account #-'`Ybw  
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杂项帐户sundry account jU&m*0nL  
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详细帐单||明细表detail account z{L'7  
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呆帐bad account $t;:"i>  
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会计项目title of account j9h/`Bn  
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会计薄||帐薄account-book M r)t>4  
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营业报告书||损益计算表account of budiness||business report @ 8H$  
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借贷细帐||交验帐account rendered '
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明细帐account stated K ";Et  
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与…银行开立一户头to open an account with D -tRy~}  
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与…银行建立交易to keep account with AO7[SHDZ  
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继续记帐to keep account Xq;|l?,O  
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与…有交易to have an account with #sw4)*v  
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作成会计帐||有往来帐项to make out an account with *tUOTA 3L  
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清算||清理债务to make up an account &4:R(]|  
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清洁帐目||与…停止交易to close ones account with =Dq&lm,n  
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结帐to close an account  T01Iu  
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清理未付款to ask an account||to demand an account !i
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结清差额to balance the account with w-n}&f  
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清算to settle an account||to liquidate an account||to square an account hWy@?r.  
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审查帐目||监查帐目to audit an account R,BJr y  
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检查帐目to examine an account VO0:4{-  
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转入A的帐户to charge the amount to As account D|ceZ <9x  
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以计帐方式付款to pay on account _Q1p_sdg  
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代理某人||为某人on ones account||on account of one ;}E}N:A  
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为自己计算||独立帐目on ones own account t1w]L  
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由某人收益并负风险on ones account and risk||for ones account and risk _8.TPB]n
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由某人负担for ones account||for account of one `PbY(6CF  
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按某人指示||列入某人帐户by order and for account of one O]tR~a  
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列入5月份帐目for May account &b|Ro
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编入某中帐项下to pass to the account of||to place to the account of [_JdV(]$  
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寄出清算书to send in an account||to send in render an account 486\a  
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支票薄cheque book @
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支票陈票人cheque drawer }*(_JR4G  
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持票人cheque holder RFRX
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不记名支票cheque to bearer||bearer cheque X|a{Z*y;r*  
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记名支票||认人支票cheque to order j;`pAN('  
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到期支票antedated cheque L(y
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未到期支票postdated cheque :"Xnu%1  
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保付支票certified cheque @.7/lRr@bp  
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未获兑现支票，退票returned cheque Zy+ERaF|]  
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横线支票crossed cheque MU$tX  
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普通横线general crossing JxinfWk  
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特别横线special crossing bRu9*4t  
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空白支票blank cheque x[lIib
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失效支票，过期支票stale cheque sAc1t`  
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普通支票open cheque _p8u &TZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FQ 0&{ulb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !@lx|=#  
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支票换现金||兑现to cash a cheque  jfK&CA  
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清理票款to clear a cheque Lx>[`QT  
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保证兑现to certify a cheque EeMKo  
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填写支票数额to fill up a cheque L
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支票上划线to cross a cheque Fk49~z   
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开发支票to make out a cheque *g
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签发支票，开立支票to draw a cheque||to issue a cheque FR6 W-L  
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透支支票to overdraw a cheque ASov/<D_q  
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背书支票to endorse a cheque ! (lF#MG}  
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请付票款||清付票款to pay a cheque||to honour a cheque r'nPP6`  
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支票退票to dishonour a cheque LhKbZoPp  
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拒付支票to refuse a cheque j5R0e}/r  
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拒付支票to stop payment of a cheque 5\zR>Tg".  
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提示要求付款to present for payment c;/vzIJj  
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见票即付持票人payable to bearer |L Jv*  
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支付指定人payable to order Zs t)S(  
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已过期||无效out of date||stale \i[N";K  
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请给出票人R/D||refer to drawer /L2ZI1v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ORKJy)*"  
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文字与数字不一致words and figures differ ^m D$#  
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支票 6(?@B^S>2  
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时间已过account closed ueU"v'h\  
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更改处应加盖印章alterations require initials ! 1?u0  
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时间已过effects not cleared JcP<@bb>B  
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停止付款payment stopped hx%UZ<a  
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支票毁损cheque mutilated NI:OL  
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汇款||寄钱to remit||to send money d_:tiHw$  
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寄票供取款||支票支付to send a cheque for payment nWYfe-zQxg  
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寄款人a remitter 4u|6^wu.I  
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收款人a remittee xXV15%&  
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国外汇票foreign Bill b[n6L5P5m2  
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国内汇票inland Bill 8BS$6Pa  
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跟单汇票documentary bill 1U~'8=-  
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空头汇票accommodation bill aC'#H8e|j  
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原始汇票original bill :e_yOT}}  
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改写||换新票据renewed bill uTrGb:^  
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即期汇票sight bill||bill on demand /8(t:  
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…days after date||…days after date…日后付款 6ozBU^n  
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…months after date||…months after date…月后付款 ==7=1QfP  
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见票后…日付款…days after sight||…days sight '-X913eG!  
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见票后…月付款…months after sight||…months sight 5HbPS%^.  
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同组票据set of bills m4T`Tg#P  
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单张汇票sola of exchange||sole of exchange T/l2B1  
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远期汇票usance bill||bill at usance W>7o ec  
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长期汇票long bill qg@Wzs7c~  
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短期汇票short bill 4mzWNr>fb  
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逾期汇票overdue bill eqE%ofW  
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宽限日期days of grace !23#Bz7  
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电汇telegraphic transfer （T.T） K:eP Il{JE  
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邮汇postal order||postal note （Am.）||post office order||money order xem:#>&r  
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本票promissory note （P/N） 3E361?ubM  
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押汇负责书||押汇保证书letter of hypothecation 93d ht  
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副保||抵押品||付属担保物collateral security =kvYE,,g_  
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担保书trust receipt||letter of indemnity i=<N4Vx  
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承兑||认付acceptance q*<Df=+B  
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单张承兑general acceptance s!2pOH!u
 
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有条件承兑qualified acceptance -_ [Z5%B  
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附条件认付conditional acceptance dHnId2@#  
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部分认付partial acceptance   INrUvD/*