[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。   cop \o4ia  
会计报表statement of account u?+i5=N9{  
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往来帐目account current ofIw7D*h  
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现在往来帐||存款额current accout mcFJ__3MAV  
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销货帐account sales 01/yog
 
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共同计算帐项joint account (viGL|Ogn  
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未决帐项outstanding account ueD_<KjE=  
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贷方帐项credit account||creditor account ,8^QV3  
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借方帐项debit account||debtor account B(TE?[ #  
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应付帐||应付未付帐account payable WQ>y;fi5/{  
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应收帐||应收未收帐account receivable OPtFz6  
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新交易||新帐new account i,z^#b7JQ  
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未决帐||老帐old account /+g9C(['  
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现金帐cash account )EhR qX9  
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流水帐running account $pLJtQ  
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暂记帐||未定帐suspense account Pv#>j\OR&  
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过期帐||延滞帐overdue account||pastdue account 41Nm+$m  
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杂项帐户sundry account 9iy3 dy^  
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详细帐单||明细表detail account 9-( \\$%  
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呆帐bad account WnkIi,<  
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会计项目title of account |q+dTy_n  
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会计薄||帐薄account-book RAUD8Z  
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营业报告书||损益计算表account of budiness||business report GJo`9  
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借贷细帐||交验帐account rendered z1vSt[s  
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明细帐account stated d"U'\ID2y  
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与…银行开立一户头to open an account with 4ynGXJmMlR  
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与…银行建立交易to keep account with <[Y@
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继续记帐to keep account e4<[|B!O  
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与…有交易to have an account with $dkkgsw7
 
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作成会计帐||有往来帐项to make out an account with 3`U^sr:[%  
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清算||清理债务to make up an account ee
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清洁帐目||与…停止交易to close ones account with cj@ar^=`K  
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结帐to close an account K! jMW  
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清理未付款to ask an account||to demand an account 7?W
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结清差额to balance the account with rPXy(d1<`S  
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清算to settle an account||to liquidate an account||to square an account _]6n]koD,  
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审查帐目||监查帐目to audit an account s~n@| m9k  
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检查帐目to examine an account ;:Q&Rf"@%  
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转入A的帐户to charge the amount to As account /M5R<rl  
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以计帐方式付款to pay on account b<\aJb{2  
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代理某人||为某人on ones account||on account of one @G?R(  
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为自己计算||独立帐目on ones own account Ck>{7Gw  
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由某人收益并负风险on ones account and risk||for ones account and risk u )kQ*&  
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由某人负担for ones account||for account of one Vl`!6.F3  
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按某人指示||列入某人帐户by order and for account of one {pz7ADK<  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of s7"5NU-  
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寄出清算书to send in an account||to send in render an account @YHt[>*S  
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支票薄cheque book k~IRds@G  
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支票陈票人cheque drawer FJ{6_=@D  
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持票人cheque holder c_Jcy  
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不记名支票cheque to bearer||bearer cheque ",P?jgs^g5  
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记名支票||认人支票cheque to order iH>I
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到期支票antedated cheque L3Ivm:  
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未到期支票postdated cheque !112u#V  
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保付支票certified cheque ccwz:7r  
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未获兑现支票，退票returned cheque ?\_vqW  
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横线支票crossed cheque FZtT2Z4 &i  
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普通横线general crossing +2g }wH)l  
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特别横线special crossing +do*C=z  
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空白支票blank cheque L~*nI d  
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失效支票，过期支票stale cheque ?d_vD@+\  
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普通支票open cheque )}@Z*.HZL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n^` `)"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |8fdhqy_  
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支票换现金||兑现to cash a cheque 7pM&))
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清理票款to clear a cheque p+V::O&&r  
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保证兑现to certify a cheque p1s|JI  

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填写支票数额to fill up a cheque c3*9{Il^  
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支票上划线to cross a cheque =z'533C  
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开发支票to make out a cheque A:*$rHbzl  
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签发支票，开立支票to draw a cheque||to issue a cheque Kr%`L/%  
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透支支票to overdraw a cheque Hn
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背书支票to endorse a cheque h8P_/.+g|V  
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请付票款||清付票款to pay a cheque||to honour a cheque _#w5hXcu  
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支票退票to dishonour a cheque ihIRB9  
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拒付支票to refuse a cheque H}lbF0`  
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拒付支票to stop payment of a cheque q
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提示要求付款to present for payment MsA)Y  
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见票即付持票人payable to bearer rH[Eh8j,  
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支付指定人payable to order qGie~S ##  
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已过期||无效out of date||stale _x?S0R1  
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请给出票人R/D||refer to drawer cS"P
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j,#R?Ig  
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文字与数字不一致words and figures differ 9|//_4]  
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支票 JC4Z^/\.  
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时间已过account closed V$ac}A,!  
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更改处应加盖印章alterations require initials Mhg_z.Z  
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时间已过effects not cleared -44''w?z  
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停止付款payment stopped pJ]i)$M  
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支票毁损cheque mutilated )NS&1$  
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汇款||寄钱to remit||to send money #me'1/z  

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寄票供取款||支票支付to send a cheque for payment *1 l"|=_&s  
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寄款人a remitter pwO U6A!  
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收款人a remittee 4PAuEM/z  
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国外汇票foreign Bill 6@o *"4~Q  
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国内汇票inland Bill |#=4]]>m  
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跟单汇票documentary bill :IlJQ{=W  
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空头汇票accommodation bill _l;$<]re\k  
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原始汇票original bill BTu_$5F  
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改写||换新票据renewed bill @d86l.=  
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即期汇票sight bill||bill on demand 5?n@.hcL  
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…days after date||…days after date…日后付款 v}AVIdR  
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…months after date||…months after date…月后付款 =fr_` "?k  
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见票后…日付款…days after sight||…days sight uY6|LTK&x  
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见票后…月付款…months after sight||…months sight %IbG@}54  
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同组票据set of bills .\X;VWTI  
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单张汇票sola of exchange||sole of exchange 8#MiM . f  
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远期汇票usance bill||bill at usance ZCbnDj  
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长期汇票long bill ,{br6*E
 
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短期汇票short bill yfd$T}WW6  
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逾期汇票overdue bill 1[;~>t@C  
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宽限日期days of grace &7YTz3aj  
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电汇telegraphic transfer （T.T） =V@5W[bV  
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邮汇postal order||postal note （Am.）||post office order||money order x]Nk T  
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本票promissory note （P/N） x
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押汇负责书||押汇保证书letter of hypothecation i'$V'x'k  
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副保||抵押品||付属担保物collateral security 7( &\)qf=n  
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担保书trust receipt||letter of indemnity t@`w}o[#  
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承兑||认付acceptance ]}wo$7pO  
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单张承兑general acceptance 5u<F0$qHc  
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有条件承兑qualified acceptance ,co~@a@9  
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附条件认付conditional acceptance [p+]H?(A  
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部分认付partial acceptance   k//l~A9m