[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。   Ps=<@,dks  
会计报表statement of account FTT=h0t  
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往来帐目account current q%\rj?U_  
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现在往来帐||存款额current accout 03^?+[C  
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销货帐account sales +x:- W0C:  
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共同计算帐项joint account ppXt8G3%x  
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未决帐项outstanding account  EWn\]f|  
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贷方帐项credit account||creditor account 6z>Zm1
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借方帐项debit account||debtor account =sa bJsgL  
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应付帐||应付未付帐account payable *3r{s'm  
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应收帐||应收未收帐account receivable 2Y '=~*tV  
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新交易||新帐new account J Je?Zu\  
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未决帐||老帐old account kH10z~(e  
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现金帐cash account rBUdHd9  
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流水帐running account ,'69RL?-Wg  
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暂记帐||未定帐suspense account hiN6]jL|O  
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过期帐||延滞帐overdue account||pastdue account ,:!dqonn  
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杂项帐户sundry account %TA3o71  
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详细帐单||明细表detail account
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呆帐bad account x@I(G "  
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会计项目title of account :(|;J<R%_  
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会计薄||帐薄account-book >g]kbes-\  
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营业报告书||损益计算表account of budiness||business report T>&d/$;]  
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借贷细帐||交验帐account rendered >C`b4xQ  
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明细帐account stated '*5I5'[ X,  
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与…银行开立一户头to open an account with a{7>7%[  
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与…银行建立交易to keep account with a a=GW%  
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继续记帐to keep account [2UjY^\;T  
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与…有交易to have an account with hBf0kl  
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作成会计帐||有往来帐项to make out an account with JzJS? ZF  
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清算||清理债务to make up an account F_o5(`>^  
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清洁帐目||与…停止交易to close ones account with }>I|\Z0I  
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结帐to close an account >NWrT^rk
 
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清理未付款to ask an account||to demand an account ;uj&j1  
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结清差额to balance the account with e^)+bmh  
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清算to settle an account||to liquidate an account||to square an account XKD0n^L[  
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审查帐目||监查帐目to audit an account oc+TsVt  
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检查帐目to examine an account t*Hr (|.  
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转入A的帐户to charge the amount to As account :.8@ xVH  
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以计帐方式付款to pay on account Jbv66)0M  
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代理某人||为某人on ones account||on account of one Kvx~2ZMx6  
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为自己计算||独立帐目on ones own account @">^2  
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由某人收益并负风险on ones account and risk||for ones account and risk N@}5Fnk-  
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由某人负担for ones account||for account of one fkKk/M>1  
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按某人指示||列入某人帐户by order and for account of one ^@91BY  
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列入5月份帐目for May account LIah'6qR  
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编入某中帐项下to pass to the account of||to place to the account of yj<j>JtN  
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寄出清算书to send in an account||to send in render an account i!yu%>:M  
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支票薄cheque book OYY k[r  
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支票陈票人cheque drawer KkK !E  
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持票人cheque holder .&Ik(792Z&  
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不记名支票cheque to bearer||bearer cheque AQ<2
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记名支票||认人支票cheque to order Bk yW
 
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到期支票antedated cheque vyhxS.[9  
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未到期支票postdated cheque .}*_NU   
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保付支票certified cheque r1]DkX <6  
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未获兑现支票，退票returned cheque U#gv ~)\k  
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横线支票crossed cheque {)y8Y9G  
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普通横线general crossing ,0fYB*jk  
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特别横线special crossing nep-?7x  
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空白支票blank cheque -)o0P\cTEt  
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失效支票，过期支票stale cheque 1v"r8=Wt  
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普通支票open cheque KGq4tlM6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <Q%:c4N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :1(UC}v  
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支票换现金||兑现to cash a cheque wG2-,\:  
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清理票款to clear a cheque q oJ4w7  
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保证兑现to certify a cheque |0A:
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填写支票数额to fill up a cheque VtJy0OGcRP  
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支票上划线to cross a cheque $}/Q%
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开发支票to make out a cheque iTq~^9G  
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签发支票，开立支票to draw a cheque||to issue a cheque 3M&IMf,/@  
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透支支票to overdraw a cheque [!v| M  
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背书支票to endorse a cheque aF'9 &A;q  
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请付票款||清付票款to pay a cheque||to honour a cheque ZoiCdXvTN  
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支票退票to dishonour a cheque pSq3\#Twr  
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拒付支票to refuse a cheque sDH|k@K  
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拒付支票to stop payment of a cheque s)e; c<(/  
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提示要求付款to present for payment FJN,er~T[  
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见票即付持票人payable to bearer !@_( W   
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支付指定人payable to order o%Lk6QA$  
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已过期||无效out of date||stale dm Lgt)-t  
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请给出票人R/D||refer to drawer Dk|<&uVV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =L$};ko  
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文字与数字不一致words and figures differ HnVUG4yZTD  
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支票 |,]#vcJP#b  
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时间已过account closed jow^~  
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更改处应加盖印章alterations require initials WjGv%^?  
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时间已过effects not cleared -(>x@];r0  
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停止付款payment stopped G#Z%jO-XN  
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支票毁损cheque mutilated oC U8;z  
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汇款||寄钱to remit||to send money v>g1\yIw  
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寄票供取款||支票支付to send a cheque for payment m |,ocz  
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寄款人a remitter HqOSQ<-Fo  
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收款人a remittee xzM
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国外汇票foreign Bill GG; M/}E9  
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国内汇票inland Bill tq@<8?  
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跟单汇票documentary bill `iIYZ3i  
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空头汇票accommodation bill .1|'9@]lj4  
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原始汇票original bill q.<q(r  
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改写||换新票据renewed bill rIge6A>I  
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即期汇票sight bill||bill on demand |.(o4<nx.  
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…days after date||…days after date…日后付款 0U`Ic_
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…months after date||…months after date…月后付款 HNU[W8mg8  
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见票后…日付款…days after sight||…days sight w0*6GCP  
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见票后…月付款…months after sight||…months sight u3k+Xg:  
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同组票据set of bills 7ky(g'  
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单张汇票sola of exchange||sole of exchange 6f1;4Jfp  
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远期汇票usance bill||bill at usance Z6h.gaQ7 H  
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长期汇票long bill t 8M3VGN  
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短期汇票short bill ;[9cj&7C<  
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逾期汇票overdue bill P_ZguNH  
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宽限日期days of grace BC4u,4S  
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电汇telegraphic transfer （T.T） {UPIdQ'g  
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邮汇postal order||postal note （Am.）||post office order||money order 3(PU=  
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本票promissory note （P/N） KY"~Ta`  
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押汇负责书||押汇保证书letter of hypothecation bpU^|r^W  
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副保||抵押品||付属担保物collateral security u>? VD%  
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担保书trust receipt||letter of indemnity 'Kl
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承兑||认付acceptance 2]C0d8=*?  
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单张承兑general acceptance 
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有条件承兑qualified acceptance k1cBMDSokO  
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附条件认付conditional acceptance 4%]{46YnK  
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部分认付partial acceptance   J{1O\i