[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。   :Fh_Ya0  
会计报表statement of account /R( .7N  
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往来帐目account current A9Pq}3U  
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现在往来帐||存款额current accout ,W_".aguX  
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销货帐account sales uw`J5TND  
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共同计算帐项joint account cz$*6P<9J  
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未决帐项outstanding account :<1PCX2  
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贷方帐项credit account||creditor account ,
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借方帐项debit account||debtor account /AUX7 m.8  
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应付帐||应付未付帐account payable v.Q+4 k  
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应收帐||应收未收帐account receivable jF{\=&fU  
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新交易||新帐new account j[fY.>yt&  
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未决帐||老帐old account _Oc\hW  
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现金帐cash account xJ\>;$CY  
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流水帐running account @dvb%A&Pur  
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暂记帐||未定帐suspense account p8E6_%Rw  
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过期帐||延滞帐overdue account||pastdue account I@I-QiI  
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杂项帐户sundry account +J2;6t  
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详细帐单||明细表detail account p}yp !(l  
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呆帐bad account }(w9[(K  
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会计项目title of account h@D!/PS  
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会计薄||帐薄account-book `SG8w_  
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营业报告书||损益计算表account of budiness||business report 7\EY&KI"0  
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借贷细帐||交验帐account rendered  7D\:i1~  
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明细帐account stated e<HHgC#J  
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与…银行开立一户头to open an account with qnTW?c9Z5  
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与…银行建立交易to keep account with ~zL DLr=  
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继续记帐to keep account L31#v$
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与…有交易to have an account with uu;1B. [b  
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作成会计帐||有往来帐项to make out an account with ! ^TCe8  
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清算||清理债务to make up an account e&ci\x%  
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清洁帐目||与…停止交易to close ones account with G
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结帐to close an account )6:1`&6  
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清理未付款to ask an account||to demand an account ((mR'A|`  
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结清差额to balance the account with _tR?WmNH=  
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清算to settle an account||to liquidate an account||to square an account NM0s*s42  
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审查帐目||监查帐目to audit an account *dPG[ }  
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检查帐目to examine an account Y>SpV_H%  
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转入A的帐户to charge the amount to As account e)*-<AGwC  
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以计帐方式付款to pay on account XNQPyZ2@|b  
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代理某人||为某人on ones account||on account of one Ox9M![fC  
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为自己计算||独立帐目on ones own account <ZjT4><  
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由某人收益并负风险on ones account and risk||for ones account and risk @wcrtf~{)&  
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由某人负担for ones account||for account of one d9q`IZqee  
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按某人指示||列入某人帐户by order and for account of one `wKd##v'@  
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列入5月份帐目for May account bMB*9<c~  
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编入某中帐项下to pass to the account of||to place to the account of ko~D;M:  
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寄出清算书to send in an account||to send in render an account & tjL*/  
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支票薄cheque book KzQuLD(e  
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支票陈票人cheque drawer 9Y+7o%6e  
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持票人cheque holder |f1RhB  
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不记名支票cheque to bearer||bearer cheque o:`^1  
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记名支票||认人支票cheque to order .rQcg.8/B  
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到期支票antedated cheque 1dOB|  
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未到期支票postdated cheque T?CQgVR  
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保付支票certified cheque zEh&@{u?  
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未获兑现支票，退票returned cheque ^UBz X;|p  
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横线支票crossed cheque *;T'=u_lR  
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普通横线general crossing c3WF!~1r  
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特别横线special crossing xl Q]"sm1  
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空白支票blank cheque `Om W#\  
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失效支票，过期支票stale cheque 8mt#S  
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普通支票open cheque [E/. r{S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9A87vs4[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0}po74x*r  
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支票换现金||兑现to cash a cheque ^1<i7
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清理票款to clear a cheque yqR]9"a  
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保证兑现to certify a cheque QZ[S, c^  
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填写支票数额to fill up a cheque Z$%!H7w  
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支票上划线to cross a cheque -9Ygn_M  
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开发支票to make out a cheque I!Mkss xc  
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签发支票，开立支票to draw a cheque||to issue a cheque G[u{! 2RS  
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透支支票to overdraw a cheque J|@D @\?7  
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背书支票to endorse a cheque ` k(Q:  
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请付票款||清付票款to pay a cheque||to honour a cheque J25/Iy*byG  
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支票退票to dishonour a cheque 7Jd&9&O U  
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拒付支票to refuse a cheque XqwP<5Z  
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拒付支票to stop payment of a cheque DZA '0-  
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提示要求付款to present for payment UIU6rilB  
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见票即付持票人payable to bearer mS49l  
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支付指定人payable to order jl>wvY||  
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已过期||无效out of date||stale NzN"_ojM  
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请给出票人R/D||refer to drawer J4 U]_|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {~G~=sC$  
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文字与数字不一致words and figures differ F(^#_tXP  
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支票 2OqEyXh  
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时间已过account closed a:4!z;2 |  
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更改处应加盖印章alterations require initials &5[+p{2  
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时间已过effects not cleared 0O-"tP8o  
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停止付款payment stopped _j*I\  
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支票毁损cheque mutilated ] ;CJ6gM~  
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汇款||寄钱to remit||to send money ,dVJAV7v  
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寄票供取款||支票支付to send a cheque for payment 9`? M-U  
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寄款人a remitter X\i;j!;d  
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收款人a remittee Sq:J'%/z  
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国外汇票foreign Bill )|AxQP
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国内汇票inland Bill `R-?+76?  
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跟单汇票documentary bill XD_!5+\H1  
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空头汇票accommodation bill N|ZGc{?  
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原始汇票original bill ~ tN/  
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改写||换新票据renewed bill gFfKK`)}D'  
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即期汇票sight bill||bill on demand AEElaq.B  
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…days after date||…days after date…日后付款 xe3Jxo!U  
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…months after date||…months after date…月后付款 {eQijW2Z3  
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见票后…日付款…days after sight||…days sight 9jNh%raG|  
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见票后…月付款…months after sight||…months sight && PZ;  
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同组票据set of bills iWW >]3
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单张汇票sola of exchange||sole of exchange \YF07L]qs-  
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远期汇票usance bill||bill at usance }LLQ+  
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长期汇票long bill [6/8O
 
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短期汇票short bill _?$w8 S%  
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逾期汇票overdue bill R9QW%!:,\2  
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宽限日期days of grace CUBL/U\=  
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电汇telegraphic transfer （T.T） `49!di[  
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邮汇postal order||postal note （Am.）||post office order||money order s*eM}d.p  
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本票promissory note （P/N） ,Z7
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押汇负责书||押汇保证书letter of hypothecation {BJH}vV1)  
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副保||抵押品||付属担保物collateral security (#>Q#Izr  
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担保书trust receipt||letter of indemnity f
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承兑||认付acceptance Lw?>1rTT/  
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单张承兑general acceptance  BrZ17  
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有条件承兑qualified acceptance g|4>S<uC  
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附条件认付conditional acceptance 1 7iw`@  
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部分认付partial acceptance   6k+tO%{~