[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。   sPkT>q  
会计报表statement of account !SiZA"  
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往来帐目account current xkUsZ*X8B  
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现在往来帐||存款额current accout }}t"^ms  
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销货帐account sales gADt%K2#Z  
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共同计算帐项joint account w^R5/#F_r  
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未决帐项outstanding account * +A!12s@  
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贷方帐项credit account||creditor account lt,x(2  
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借方帐项debit account||debtor account pVbX#3  
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应付帐||应付未付帐account payable 6mRvuJ%  
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应收帐||应收未收帐account receivable )
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新交易||新帐new account /#>?wy<s~  
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未决帐||老帐old account B>?. Nr  
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现金帐cash account C=PBF\RkKu  
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流水帐running account $)7-wCl</  
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暂记帐||未定帐suspense account ?FMHK\  
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过期帐||延滞帐overdue account||pastdue account [%QJ6
  
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杂项帐户sundry account N@j|I* y|  
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详细帐单||明细表detail account b,318R8+G  
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呆帐bad account v5<Ext rV  
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会计项目title of account l|N1u=Z  
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会计薄||帐薄account-book 'MG)noN5  
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营业报告书||损益计算表account of budiness||business report g~Q#U;]  
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借贷细帐||交验帐account rendered 6o,,w^  
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明细帐account stated QZ{:#iuig  
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与…银行开立一户头to open an account with M{z+=c&w  
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与…银行建立交易to keep account with JQbI^ef_;  
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继续记帐to keep account O`Z>Oon?  
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与…有交易to have an account with F /t ;y\)  
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作成会计帐||有往来帐项to make out an account with oA42?I ^  
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清算||清理债务to make up an account S9xC> |<  
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清洁帐目||与…停止交易to close ones account with (1TYJ. Z  
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结帐to close an account =zbrXtp,  
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清理未付款to ask an account||to demand an account T`vj6F  
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结清差额to balance the account with !X#=Pt[,  
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清算to settle an account||to liquidate an account||to square an account E7j]"\~i  
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审查帐目||监查帐目to audit an account 6:h!gY  
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检查帐目to examine an account 6i&WF<%D  
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转入A的帐户to charge the amount to As account 1L^\TC  
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以计帐方式付款to pay on account ;i,yT ?so  
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代理某人||为某人on ones account||on account of one ^8We}bs-c  
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为自己计算||独立帐目on ones own account 9/Q5(P  
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由某人收益并负风险on ones account and risk||for ones account and risk H%sbf& gi  
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由某人负担for ones account||for account of one @XB/9!  
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按某人指示||列入某人帐户by order and for account of one ~FDJKGK  
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列入5月份帐目for May account !=eui$]  
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编入某中帐项下to pass to the account of||to place to the account of 7e>n{rl  
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寄出清算书to send in an account||to send in render an account =][[TH  
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支票薄cheque book mI?AI7DqK  
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支票陈票人cheque drawer oM Q+=  
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持票人cheque holder pz#oRuujY  
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不记名支票cheque to bearer||bearer cheque $oe:km1-D  
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记名支票||认人支票cheque to order p.gi8%f`  
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到期支票antedated cheque ~bg?V0  
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未到期支票postdated cheque +*mi%)I  
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保付支票certified cheque r`HtN{ 6r  
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未获兑现支票，退票returned cheque d[6[3B  
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横线支票crossed cheque _2R;@[f2  
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普通横线general crossing U\*}}   
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特别横线special crossing W]}y:_t4
 
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空白支票blank cheque vR[XbsNM  
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失效支票，过期支票stale cheque H$bu*o-Z  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7jPPN
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SM;UNIRVE  
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支票换现金||兑现to cash a cheque m?G@#[ l  
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清理票款to clear a cheque !6.}{6b  
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保证兑现to certify a cheque h]WPWa)M  
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填写支票数额to fill up a cheque b{4@~>i  
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支票上划线to cross a cheque "]H_;:{f  
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开发支票to make out a cheque SlK6KnX  
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签发支票，开立支票to draw a cheque||to issue a cheque )c432).Z  
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透支支票to overdraw a cheque iG+hj:5  
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背书支票to endorse a cheque Q6qIx=c4  
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请付票款||清付票款to pay a cheque||to honour a cheque #LU<v  
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支票退票to dishonour a cheque 2?c# #Izn  
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拒付支票to refuse a cheque \mo NpKf  
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拒付支票to stop payment of a cheque 7oWT6Qa5  
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提示要求付款to present for payment Py72:;wn  
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见票即付持票人payable to bearer kN~:Bh$  
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支付指定人payable to order j0wpaIp  

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已过期||无效out of date||stale iZ( U
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请给出票人R/D||refer to drawer uB@~xQ_V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A||,|He~  
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文字与数字不一致words and figures differ [:BD9V  
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支票 _c$F?9:  
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时间已过account closed "tF#]iQQ u  
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更改处应加盖印章alterations require initials YwizA}a#  
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时间已过effects not cleared =kP|TR!o-  
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停止付款payment stopped i9+qU  
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支票毁损cheque mutilated ,^1B"#0{C<  
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汇款||寄钱to remit||to send money Q+7+||RW  
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寄票供取款||支票支付to send a cheque for payment (.pi,+Ws  
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寄款人a remitter N`J]k B7  
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收款人a remittee lx{ ' bzv  
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国外汇票foreign Bill 7 -S?U~s  
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国内汇票inland Bill M2Jb<y]  
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跟单汇票documentary bill B|K^:LUk9  
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空头汇票accommodation bill 1hY%ZsjC  
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原始汇票original bill qVssw* GDB  
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改写||换新票据renewed bill M%Zh{  
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即期汇票sight bill||bill on demand Q`!^EyRA:^  
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…days after date||…days after date…日后付款 qr(t_qR&  
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…months after date||…months after date…月后付款 ~^PNMZk  
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见票后…日付款…days after sight||…days sight Bbtc[@"X  
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见票后…月付款…months after sight||…months sight ftz-l&5  
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同组票据set of bills #O{cplh,  
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单张汇票sola of exchange||sole of exchange M/,lP  
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远期汇票usance bill||bill at usance kQp*+ras  
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长期汇票long bill r$<M*z5q(\  
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短期汇票short bill 5jv*C]z  
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逾期汇票overdue bill hu>wcOt  
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宽限日期days of grace QX42^]({;c  
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电汇telegraphic transfer （T.T） v(6[z)A0  
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邮汇postal order||postal note （Am.）||post office order||money order JmeE}:5lpj  
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本票promissory note （P/N） HCx0'|J  
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押汇负责书||押汇保证书letter of hypothecation ^*+j7A.n  
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副保||抵押品||付属担保物collateral security *
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担保书trust receipt||letter of indemnity cm!|A?-<  
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承兑||认付acceptance vE1:;%Q  
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单张承兑general acceptance _ nz ^+  
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有条件承兑qualified acceptance b4EUrSL  
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附条件认付conditional acceptance BG)zkn$  
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部分认付partial acceptance   .t9`e=%