[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。   +\Uq=@  
会计报表statement of account /Q]6"nY  
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往来帐目account current J n>3c  
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现在往来帐||存款额current accout 80m<OW1  
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销货帐account sales KYw~(+gHv2  
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共同计算帐项joint account }^Ymg
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未决帐项outstanding account |-)2 D=P  
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贷方帐项credit account||creditor account _s{;9&qX]  
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借方帐项debit account||debtor account @"h@4q/W  
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应付帐||应付未付帐account payable h 4,g pV>t  
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应收帐||应收未收帐account receivable 1XppC[))
  
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新交易||新帐new account 'g5 Gdn  
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未决帐||老帐old account  0rrNVaM  
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现金帐cash account eAl;:0=%L  
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流水帐running account }lQ`ka  
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暂记帐||未定帐suspense account w D}g\{P  
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过期帐||延滞帐overdue account||pastdue account !;, Dlq-}  
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杂项帐户sundry account /%{
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详细帐单||明细表detail account |*5HNP  
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呆帐bad account 8`B]UcL)  
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会计项目title of account 9g~"Y[ ]  
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会计薄||帐薄account-book We)l_>G  
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营业报告书||损益计算表account of budiness||business report `|`Qrv4}  
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借贷细帐||交验帐account rendered d1BE;9*/7  
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明细帐account stated ?2n F1>1  
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与…银行开立一户头to open an account with 2>*b.$g  
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与…银行建立交易to keep account with 0BrAgv"3a_  
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继续记帐to keep account e1/{bX5  
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与…有交易to have an account with UUR+PfY  
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作成会计帐||有往来帐项to make out an account with s"JD,gm$  
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清算||清理债务to make up an account Fk#$@^c@  

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清洁帐目||与…停止交易to close ones account with CK9FAuU  
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结帐to close an account MqjdW   
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清理未付款to ask an account||to demand an account ^v5<*uf%m  
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结清差额to balance the account with T#GTNk!v  
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清算to settle an account||to liquidate an account||to square an account LYO2L1u)  
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审查帐目||监查帐目to audit an account a4&Aw7"X  
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检查帐目to examine an account ]j0/.pG  
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转入A的帐户to charge the amount to As account <q
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以计帐方式付款to pay on account {zalfw{+  
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代理某人||为某人on ones account||on account of one Bo$dIn2_  
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为自己计算||独立帐目on ones own account wJC F"e  
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由某人收益并负风险on ones account and risk||for ones account and risk qKrxln/T  
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由某人负担for ones account||for account of one 6Ad C  
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按某人指示||列入某人帐户by order and for account of one Zo,066'+[.  
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列入5月份帐目for May account {[
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编入某中帐项下to pass to the account of||to place to the account of Q'Tg0,,S  
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寄出清算书to send in an account||to send in render an account dI|D c  
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支票薄cheque book 3YJ"[$w='(  
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支票陈票人cheque drawer ~oJ"si  
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持票人cheque holder ~Hu!iZ 2]  
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不记名支票cheque to bearer||bearer cheque [(gXjt-  
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记名支票||认人支票cheque to order R8_I ASs  
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到期支票antedated cheque >,E^ R`y  
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未到期支票postdated cheque 3%hq<  
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保付支票certified cheque 9Msy=qvYG  
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未获兑现支票，退票returned cheque Fs].Fa  
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横线支票crossed cheque 8;V9 %h`P>  
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普通横线general crossing ]"lB!O~  
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特别横线special crossing @p L9a1PJv  
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空白支票blank cheque W3:Fw6v  
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失效支票，过期支票stale cheque > .  
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普通支票open cheque 1^4:l!0D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $2Whb!7Z(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `oJQA$UD  
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支票换现金||兑现to cash a cheque #GE]]7:Na  
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清理票款to clear a cheque 6 Rl[M+Q  
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保证兑现to certify a cheque #wI}93E  
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填写支票数额to fill up a cheque STp9Gh-  
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支票上划线to cross a cheque zj1~[$  (  
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开发支票to make out a cheque JWixY/  
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签发支票，开立支票to draw a cheque||to issue a cheque %S`&R5  
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透支支票to overdraw a cheque eV[{c %wN:  
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背书支票to endorse a cheque Ti%MOYNCv  
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请付票款||清付票款to pay a cheque||to honour a cheque srVWN:uuH  
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支票退票to dishonour a cheque ZnEgU}g<2  
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拒付支票to refuse a cheque B\J[O5},
 
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拒付支票to stop payment of a cheque .U!EA0B  
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提示要求付款to present for payment OrkcY39"~a  
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见票即付持票人payable to bearer X-\$<DiJGv  
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支付指定人payable to order +(+lbCW/  
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已过期||无效out of date||stale >ywl()4O  
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请给出票人R/D||refer to drawer x6/u+Urn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GgpE"M?  
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文字与数字不一致words and figures differ LQF;T7VKS)  
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支票  !XTzsN  
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时间已过account closed ]-wyZ +a  
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更改处应加盖印章alterations require initials }hn?4ny  
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时间已过effects not cleared Y$OE[nGi%X  
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停止付款payment stopped Ea4zC|;  
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支票毁损cheque mutilated 24od74\  
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汇款||寄钱to remit||to send money tO&n$$  
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寄票供取款||支票支付to send a cheque for payment 7jw+o*;  
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寄款人a remitter V
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收款人a remittee B
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国外汇票foreign Bill A pzC  
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国内汇票inland Bill n+ H2cl }  
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跟单汇票documentary bill ydVDjE Y  
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空头汇票accommodation bill { Mf-?_%  
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原始汇票original bill g3Q;]8Y&  
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改写||换新票据renewed bill UFZOu%Y  
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即期汇票sight bill||bill on demand 'pUJR
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…days after date||…days after date…日后付款 ;Y8>?  
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…months after date||…months after date…月后付款 amExZ/  
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见票后…日付款…days after sight||…days sight 0s Jp,4Vv  
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见票后…月付款…months after sight||…months sight u e?3;BF 5  
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同组票据set of bills 2( I4h[  
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单张汇票sola of exchange||sole of exchange KiFTj$w,  
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远期汇票usance bill||bill at usance x)Zm5&"Gg  
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长期汇票long bill Q`.q,T8I  
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短期汇票short bill #*w)rGkU2  
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逾期汇票overdue bill lup2>"?*  
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宽限日期days of grace SO STtuT  
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电汇telegraphic transfer （T.T） F#)bGi  
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邮汇postal order||postal note （Am.）||post office order||money order ]jiVe_ OS<  
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本票promissory note （P/N） Rrl  
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押汇负责书||押汇保证书letter of hypothecation >KdV]!H  
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副保||抵押品||付属担保物collateral security )cP)HbOd=  
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担保书trust receipt||letter of indemnity L1DH9wiQi  
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承兑||认付acceptance 4*E5@{D  
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单张承兑general acceptance Z0-?;jA@  
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有条件承兑qualified acceptance SZ$WC8AX  
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附条件认付conditional acceptance QOF@DvQ  
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部分认付partial acceptance   w )R5P[b