[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。   'W_u1l/  
会计报表statement of account t@vVE{`  
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往来帐目account current FL|\D  
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现在往来帐||存款额current accout P]^BE;7T  
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销货帐account sales C K=
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共同计算帐项joint account fMm.V=/+  
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未决帐项outstanding account f`vu+nw  
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贷方帐项credit account||creditor account MLT^7'y  
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借方帐项debit account||debtor account ,_M  
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应付帐||应付未付帐account payable 3j7Na#<tL3  
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应收帐||应收未收帐account receivable :*I='M9B  
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新交易||新帐new account .LI(2lP  
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未决帐||老帐old account ^xX1G_{  
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现金帐cash account gwyX %9  
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流水帐running account :|%1i>O  
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暂记帐||未定帐suspense account ER,!`C]  
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过期帐||延滞帐overdue account||pastdue account 1]a\uq}  
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杂项帐户sundry account *. 1S  
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详细帐单||明细表detail account sSy!mtS
 
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呆帐bad account $It3}?>C'  
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会计项目title of account 9@8'*a{`m  
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会计薄||帐薄account-book L{0\M`B-  
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营业报告书||损益计算表account of budiness||business report hmB`+?,z*  
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借贷细帐||交验帐account rendered D
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明细帐account stated WmOu#5*;  
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与…银行开立一户头to open an account with N/eus"O;  
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与…银行建立交易to keep account with \5-Dp9vG  
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继续记帐to keep account m@']%X*(,  
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与…有交易to have an account with D!8v$(#hR  
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作成会计帐||有往来帐项to make out an account with N8DouD q  
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清算||清理债务to make up an account 3 }3C*w+  
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清洁帐目||与…停止交易to close ones account with B.!&z-)#  
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结帐to close an account `dWnu3r;  
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清理未付款to ask an account||to demand an account 7{]L{j-  
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结清差额to balance the account with :9e4(7~ona  
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清算to settle an account||to liquidate an account||to square an account 5A^8?,F@  
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审查帐目||监查帐目to audit an account i3pOGa<  
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检查帐目to examine an account mwMu1
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转入A的帐户to charge the amount to As account cB_9@0r[S  
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以计帐方式付款to pay on account }{kn/m/  
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代理某人||为某人on ones account||on account of one 'n^?DPvD  

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为自己计算||独立帐目on ones own account qu!x#OY+  
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由某人收益并负风险on ones account and risk||for ones account and risk hsJ^Au=})w  
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由某人负担for ones account||for account of one BG)zkn$  
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按某人指示||列入某人帐户by order and for account of one j+S&5C/{  
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列入5月份帐目for May account t=My=pG  
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编入某中帐项下to pass to the account of||to place to the account of |eg8F$WU  
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寄出清算书to send in an account||to send in render an account I+ 3qu=  
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支票薄cheque book tk:nth  
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支票陈票人cheque drawer >|gXE>  
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持票人cheque holder LOu9#w"  
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不记名支票cheque to bearer||bearer cheque Yt{Z+.;9OI  
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记名支票||认人支票cheque to order :8
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到期支票antedated cheque Os].
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未到期支票postdated cheque WX`wz>KK^  
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保付支票certified cheque Uqx@9z(  
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未获兑现支票，退票returned cheque __uk/2q  
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横线支票crossed cheque FP
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普通横线general crossing paYS<8In  
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特别横线special crossing s0h0E
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空白支票blank cheque zWhzU|=8  
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失效支票，过期支票stale cheque &$#NV@  
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普通支票open cheque P.=Dd"La  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount onS4ZE3B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O`PQ4Q*F  
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支票换现金||兑现to cash a cheque qjf4G[]!  
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清理票款to clear a cheque Y8fel2;  
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保证兑现to certify a cheque 6$csFW3R  
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填写支票数额to fill up a cheque u=#_8e(9Z  
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支票上划线to cross a cheque wNh\pWA  
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开发支票to make out a cheque cz$*6P<9J  
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签发支票，开立支票to draw a cheque||to issue a cheque xP'"!d4^i  
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透支支票to overdraw a cheque "`[
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背书支票to endorse a cheque XNl!?*l5?l  
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请付票款||清付票款to pay a cheque||to honour a cheque T {F 'Y%  
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支票退票to dishonour a cheque pJ@->V_  
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拒付支票to refuse a cheque ,sp((SF]1  
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拒付支票to stop payment of a cheque ?T'a{~]R  
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提示要求付款to present for payment ,T+.xB;Q@  
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见票即付持票人payable to bearer kAAD&t;w  
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支付指定人payable to order A_|X54}w&  
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已过期||无效out of date||stale ?T8^tGD[  
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请给出票人R/D||refer to drawer +J2;6t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =XZd _v  
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文字与数字不一致words and figures differ tS3{y*yi  
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时间已过account closed R9^RG-x  
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更改处应加盖印章alterations require initials 3t:/Guyom8  
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时间已过effects not cleared 80Z'1'u0  
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停止付款payment stopped xC-&<s  
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支票毁损cheque mutilated :lp V  
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汇款||寄钱to remit||to send money ac#I$V-  
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寄票供取款||支票支付to send a cheque for payment CP6xyXOlPB  
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寄款人a remitter ZoT8  
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收款人a remittee )]3_o!o
  
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国外汇票foreign Bill T6I$7F  
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国内汇票inland Bill ]r (s02  
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跟单汇票documentary bill 9;`E,w  
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空头汇票accommodation bill V~"-\@  
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原始汇票original bill ){$*<#&H  
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改写||换新票据renewed bill l3HfaCP6:  
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即期汇票sight bill||bill on demand /uJ(&#87  
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…days after date||…days after date…日后付款 D&!c7_^  
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…months after date||…months after date…月后付款 I T?~`vi  
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见票后…日付款…days after sight||…days sight e)*-<AGwC  
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见票后…月付款…months after sight||…months sight XNQPyZ2@|b  
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同组票据set of bills ky@ZEp=  
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单张汇票sola of exchange||sole of exchange tui5?\  
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远期汇票usance bill||bill at usance o^v]d7I8b  
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长期汇票long bill K@tELYb  
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短期汇票short bill `wKd##v'@  
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逾期汇票overdue bill mv>-X J+  
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宽限日期days of grace ng:B;; m  
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电汇telegraphic transfer （T.T） LjCUkbzQF  
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邮汇postal order||postal note （Am.）||post office order||money order wizLA0W  
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本票promissory note （P/N） F0tcVdv  
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押汇负责书||押汇保证书letter of hypothecation i?861Hu  
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副保||抵押品||付属担保物collateral security 9SXpZ*Sx  
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担保书trust receipt||letter of indemnity kn+@)3W:*  
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承兑||认付acceptance  baGV]=j  
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单张承兑general acceptance p-*{x  
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有条件承兑qualified acceptance ;H9 W:_ahE  
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附条件认付conditional acceptance [8>#b_
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部分认付partial acceptance   =.l>Uw !