[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。   gH(#<f@ZI  
会计报表statement of account QaO9-:]eN  
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往来帐目account current !:\0}w$-  
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现在往来帐||存款额current accout n#"G)+h3#  
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销货帐account sales cu1!W
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共同计算帐项joint account 1ik.|T<f0  
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未决帐项outstanding account J[l7p6xk  
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贷方帐项credit account||creditor account j9c:SP5  
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借方帐项debit account||debtor account KJ/Gv#Kj  
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应付帐||应付未付帐account payable :KC]1_zqR  
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应收帐||应收未收帐account receivable /Cwwz  
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新交易||新帐new account v" #8^q  
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未决帐||老帐old account DJdhOLx  
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现金帐cash account |4BD  
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流水帐running account (i{ZxWW&  
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暂记帐||未定帐suspense account sw1gpkX  
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过期帐||延滞帐overdue account||pastdue account |jH Yf42Q  
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杂项帐户sundry account qOD^P  
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详细帐单||明细表detail account LkF
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呆帐bad account o@$pyU8  
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会计项目title of account {6)H.vpP  
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会计薄||帐薄account-book 9O&MsTmg$  
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营业报告书||损益计算表account of budiness||business report m=iKu(2xRq  
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借贷细帐||交验帐account rendered
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明细帐account stated D_z&G)  
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与…银行开立一户头to open an account with >6(e6/C-9  
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与…银行建立交易to keep account with a\MJh+K  
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继续记帐to keep account We"\nOP  
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与…有交易to have an account with Ao9=TC'v$'  
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作成会计帐||有往来帐项to make out an account with :7qJ[k{g  
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清算||清理债务to make up an account \xk8+=/A  
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清洁帐目||与…停止交易to close ones account with <3{>;^|e
 
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结帐to close an account 1u~.^O}J  
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清理未付款to ask an account||to demand an account HO8x:2m  
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结清差额to balance the account with 4 g/Ly8  
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清算to settle an account||to liquidate an account||to square an account z]M
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审查帐目||监查帐目to audit an account }mQh^  
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检查帐目to examine an account ?pp|~A)b  
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转入A的帐户to charge the amount to As account 0VlB7oF  
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以计帐方式付款to pay on account vZ2/>}!Z=  
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代理某人||为某人on ones account||on account of one ' +[fJ>Le  
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为自己计算||独立帐目on ones own account 
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由某人收益并负风险on ones account and risk||for ones account and risk J |TA12s  
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由某人负担for ones account||for account of one FrBJv<  
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按某人指示||列入某人帐户by order and for account of one T*sB Wn'am  
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列入5月份帐目for May account V$XCe  
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编入某中帐项下to pass to the account of||to place to the account of h,C?%H+/0Q  
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寄出清算书to send in an account||to send in render an account g<r'f"^  
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支票薄cheque book j4G?=oDb  
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支票陈票人cheque drawer )cX6o[oia  
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持票人cheque holder aZMMcd  
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不记名支票cheque to bearer||bearer cheque H/Fq'FsQB  
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记名支票||认人支票cheque to order }.UE<>OX  
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到期支票antedated cheque KF[P /cFI  
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未到期支票postdated cheque 62 biOea  
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保付支票certified cheque t9zF WdW  
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未获兑现支票，退票returned cheque rN'')n/ F  
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横线支票crossed cheque ",\,lqV  
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普通横线general crossing d5zF9;[  
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特别横线special crossing EPQ~V  
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空白支票blank cheque L,&R0gxi  
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失效支票，过期支票stale cheque y;+5cn C  
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普通支票open cheque qYHAXc}$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >9o(84AxIH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e>-a\g  
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支票换现金||兑现to cash a cheque "5]Fl8c?  
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清理票款to clear a cheque bwjjwu&  
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保证兑现to certify a cheque @(Mg>.P  
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填写支票数额to fill up a cheque C3 n_'O  
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支票上划线to cross a cheque =9UR~-`d\  
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开发支票to make out a cheque Y}_J @&:  
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签发支票，开立支票to draw a cheque||to issue a cheque Q:I2\E  
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透支支票to overdraw a cheque LRO'o{4$E  
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背书支票to endorse a cheque xjHOrr OQ  
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请付票款||清付票款to pay a cheque||to honour a cheque <eU28M?\  
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支票退票to dishonour a cheque ITj0u&H:  
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拒付支票to refuse a cheque 2c>eMfa  
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拒付支票to stop payment of a cheque 6"^Y n.  
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提示要求付款to present for payment R:z PU   
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见票即付持票人payable to bearer y5_`<lFv  
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支付指定人payable to order G}aw{Vbg_  
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已过期||无效out of date||stale JcsJfTI  
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请给出票人R/D||refer to drawer BIf E+
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uU v yZ  
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文字与数字不一致words and figures differ {6%vmMbJ  
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支票 $mvcqn;  
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时间已过account closed w=EUwt  
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更改处应加盖印章alterations require initials y=i_:d0M  
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时间已过effects not cleared ( zQ)EHRD  
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停止付款payment stopped :5!>h8p;  
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支票毁损cheque mutilated ;AV[bjRE\  
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汇款||寄钱to remit||to send money QC7Ceeh]4  
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寄票供取款||支票支付to send a cheque for payment L[\m{gN  
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寄款人a remitter UM$\{$  
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收款人a remittee q$)$?"  
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国外汇票foreign Bill C^ngdba\  
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国内汇票inland Bill `"CIy_m  
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跟单汇票documentary bill r0ml|PX  
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空头汇票accommodation bill ^(<Ecdz(  
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原始汇票original bill }SL&Y`Y]  
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改写||换新票据renewed bill 6H+'ezM  
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即期汇票sight bill||bill on demand *'5
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…days after date||…days after date…日后付款 YbaaX{7^  
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…months after date||…months after date…月后付款 Co|3k:I 8  
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见票后…日付款…days after sight||…days sight W+HiH`Qb]  
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见票后…月付款…months after sight||…months sight P#^-{;B
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同组票据set of bills O~3<P3W
 
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单张汇票sola of exchange||sole of exchange -Ky<P<@ezm  
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远期汇票usance bill||bill at usance y T[CC>]l  
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长期汇票long bill /j7e q  
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短期汇票short bill ?vA)F)MS  
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逾期汇票overdue bill irjOGn  
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宽限日期days of grace 0.pZlv  
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电汇telegraphic transfer （T.T） x*`S>_j27=  
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邮汇postal order||postal note （Am.）||post office order||money order a$=BX=  
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本票promissory note （P/N） fnXYp !  
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押汇负责书||押汇保证书letter of hypothecation _sp,,gz  
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副保||抵押品||付属担保物collateral security <QuIXA  
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担保书trust receipt||letter of indemnity uOQ!av2"Rf  
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承兑||认付acceptance a/\SPXQ/9  
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单张承兑general acceptance =l)D$l  
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有条件承兑qualified acceptance E
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附条件认付conditional acceptance 4,,
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部分认付partial acceptance   ybC0Ee@