[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。   GrI&?=S^  
会计报表statement of account :hqZPajE  
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往来帐目account current bH9Le  
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现在往来帐||存款额current accout vgG}d8MW37  
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销货帐account sales d]B=*7]  
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共同计算帐项joint account AlX3Wv}  
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未决帐项outstanding account !D:k!  
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贷方帐项credit account||creditor account @EZ>f5IO+  
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借方帐项debit account||debtor account JZx%J)  
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应付帐||应付未付帐account payable |rPAC![=  
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应收帐||应收未收帐account receivable dr] &kqm  
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新交易||新帐new account UKs$W`
 
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未决帐||老帐old account xZ ;bMxZ  
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现金帐cash account 42@a(#z(U  
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流水帐running account wRbw
  
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暂记帐||未定帐suspense account pt})JMm  
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过期帐||延滞帐overdue account||pastdue account /djACA  
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杂项帐户sundry account 7A0dl} :  
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详细帐单||明细表detail account yBe(^ n  
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呆帐bad account ,.7vBt6 p  
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会计项目title of account )0F^NU  
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会计薄||帐薄account-book Hdna{@~  
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营业报告书||损益计算表account of budiness||business report ">,K1:(D  
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借贷细帐||交验帐account rendered P2QRvn6v  
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明细帐account stated cf&C|U  
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与…银行开立一户头to open an account with <>?^4NC<M  
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与…银行建立交易to keep account with qw)Key  
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继续记帐to keep account rNxG0^k(  
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与…有交易to have an account with V"BVvSNu  
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作成会计帐||有往来帐项to make out an account with W*3o|x  
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清算||清理债务to make up an account {#0Tl  
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清洁帐目||与…停止交易to close ones account with {.cB>L  
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结帐to close an account 2-p8rGI_F  
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清理未付款to ask an account||to demand an account e1oFnu2R  
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结清差额to balance the account with #T Z!#,q  
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清算to settle an account||to liquidate an account||to square an account B>1M$3`E  
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审查帐目||监查帐目to audit an account {E3;r7  
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检查帐目to examine an account >3v0yh_3  
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转入A的帐户to charge the amount to As account  GE{8I<7c  
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以计帐方式付款to pay on account x*3@,GmZl  
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代理某人||为某人on ones account||on account of one F^4*|g  
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为自己计算||独立帐目on ones own account c`Lpqs`  
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由某人收益并负风险on ones account and risk||for ones account and risk '5&B~ 1&  
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由某人负担for ones account||for account of one :/I={)5  
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按某人指示||列入某人帐户by order and for account of one So3,Z'z=  
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列入5月份帐目for May account c/,|[t  
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编入某中帐项下to pass to the account of||to place to the account of sZ\i(eIU  
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寄出清算书to send in an account||to send in render an account `0/gs  
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支票薄cheque book _ ;v_L  
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支票陈票人cheque drawer l%3Q=c  
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持票人cheque holder *8(t y%5F0  
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不记名支票cheque to bearer||bearer cheque s;=J'x)~%  
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记名支票||认人支票cheque to order ESXU, qK]v  
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到期支票antedated cheque #gr+%=S'6C  
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未到期支票postdated cheque %d~9at6-B  
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保付支票certified cheque }][|]/s?42  
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未获兑现支票，退票returned cheque -^NAHE$bW  
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横线支票crossed cheque d1LTyzLr  
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普通横线general crossing Eo3Aak o  
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特别横线special crossing @R Yb-d  
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空白支票blank cheque R<YYf^y  
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失效支票，过期支票stale cheque ?;=Y1O7N(  
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普通支票open cheque ^# g;"K0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .j$bCKXGx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .Yv.-A=ZIg  
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支票换现金||兑现to cash a cheque 4Xho0lO&  
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清理票款to clear a cheque <("w'd}  
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保证兑现to certify a cheque 2A;[Ek6{q  
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填写支票数额to fill up a cheque V# %spW  
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支票上划线to cross a cheque 93eqFCF.  
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开发支票to make out a cheque -"tgEC\tD  
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签发支票，开立支票to draw a cheque||to issue a cheque ~F6gF7]z  
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透支支票to overdraw a cheque `*!>79_2C  
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背书支票to endorse a cheque ,
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请付票款||清付票款to pay a cheque||to honour a cheque XFe7qt;%  
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支票退票to dishonour a cheque zQ+t@;g1  
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拒付支票to refuse a cheque 4^^rOi0  
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拒付支票to stop payment of a cheque v('d H"Y  
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提示要求付款to present for payment Vgk ,+l!4  
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见票即付持票人payable to bearer W (=B H  
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支付指定人payable to order <~+  
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已过期||无效out of date||stale kR(=VM JU  
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请给出票人R/D||refer to drawer 59]9-1" +  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #B9[U} 8  
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文字与数字不一致words and figures differ \TlUC<urP  
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支票 ]L^M7SKE6  
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时间已过account closed eMzCAO  
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更改处应加盖印章alterations require initials W F<V2o{k  
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时间已过effects not cleared 7d)' y  
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停止付款payment stopped n`xh/vGm#  

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支票毁损cheque mutilated UULL:vqq  
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汇款||寄钱to remit||to send money D[M?27  
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寄票供取款||支票支付to send a cheque for payment pr(\?\a  
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寄款人a remitter U{(07GNm#  
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收款人a remittee =]"|x7'!  
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国外汇票foreign Bill \}NWR{=  
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国内汇票inland Bill yVzg<%CR^  
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跟单汇票documentary bill ~1sl.8tF  
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空头汇票accommodation bill olh3 R.M<  
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原始汇票original bill BK SK@OV  
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改写||换新票据renewed bill ?<^AXLiKV  
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即期汇票sight bill||bill on demand n3j h\  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 Go7hDmu  
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见票后…日付款…days after sight||…days sight jZ,[{Z(N   
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见票后…月付款…months after sight||…months sight g~:(EO(w  
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同组票据set of bills nYt\e]3  
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单张汇票sola of exchange||sole of exchange Mq lo:7 ^F  
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远期汇票usance bill||bill at usance x$J
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长期汇票long bill q&d&#3Rh  
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短期汇票short bill AKCfoJ  
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逾期汇票overdue bill ]{2{:`s  
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宽限日期days of grace !:O/|.+Vmf  
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电汇telegraphic transfer （T.T） Xtu`5p_Qv  
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邮汇postal order||postal note （Am.）||post office order||money order +>WC^s  
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本票promissory note （P/N） 1u"*09yZd  
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押汇负责书||押汇保证书letter of hypothecation Jm(&G  
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副保||抵押品||付属担保物collateral security ]oa
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担保书trust receipt||letter of indemnity L;--d`[  
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承兑||认付acceptance P"bknXL  
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单张承兑general acceptance Kl aZZJ  
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有条件承兑qualified acceptance RrO0uadmn  
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附条件认付conditional acceptance (zs4#ja2,  
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部分认付partial acceptance   9|N"@0<B