[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。   Z_!9iA:X  
会计报表statement of account MSFNw  
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往来帐目account current IBF.&[[S  
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现在往来帐||存款额current accout 8*"rZh}'  
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销货帐account sales vatx+)  
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共同计算帐项joint account CcbWW4 )  
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未决帐项outstanding account pvI&-D #}  
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贷方帐项credit account||creditor account 7Ljs4>%l9j  
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借方帐项debit account||debtor account N7%=K9  
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应付帐||应付未付帐account payable `7+tPbjs  
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应收帐||应收未收帐account receivable H7 o$O  
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新交易||新帐new account
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未决帐||老帐old account )i ?{;%^  
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现金帐cash account U*c{:K-C  
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流水帐running account 5[0l08'D  
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暂记帐||未定帐suspense account A_8`YN"Xk  
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过期帐||延滞帐overdue account||pastdue account ^[SbV^DOL  
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杂项帐户sundry account QB oZCLv  
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详细帐单||明细表detail account ^.B `Z{Jb  
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呆帐bad account M2;(+8 b  

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会计项目title of account lMI ix0sSj  
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会计薄||帐薄account-book 1&>nL`E[3  
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营业报告书||损益计算表account of budiness||business report +{ ,w#@  
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借贷细帐||交验帐account rendered n!EH>'T  
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明细帐account stated _<' kzOj  
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与…银行开立一户头to open an account with |SXMu_w  
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与…银行建立交易to keep account with C">=2OO  
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继续记帐to keep account  } k%\  
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与…有交易to have an account with 7{/:,  
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作成会计帐||有往来帐项to make out an account with /;(%Xd&:  
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清算||清理债务to make up an account 2g07wJ6x  
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清洁帐目||与…停止交易to close ones account with m
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结帐to close an account X52jqXjg  
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清理未付款to ask an account||to demand an account :?XHZ
  
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结清差额to balance the account with gB{R6 \<O  
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清算to settle an account||to liquidate an account||to square an account Fea\ eB  
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审查帐目||监查帐目to audit an account <`p'6n79  
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检查帐目to examine an account ok_{8z\#  
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转入A的帐户to charge the amount to As account +rw3.d  
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以计帐方式付款to pay on account d<m>H$\Dm  
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代理某人||为某人on ones account||on account of one $i] M6<Vxn  
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为自己计算||独立帐目on ones own account eQIi} \`  
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由某人收益并负风险on ones account and risk||for ones account and risk >A "aOV>K  
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由某人负担for ones account||for account of one #_|^C(]!  
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按某人指示||列入某人帐户by order and for account of one li XD2N  
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列入5月份帐目for May account }X :r:{r  
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编入某中帐项下to pass to the account of||to place to the account of <7Lz<{jaJ  
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寄出清算书to send in an account||to send in render an account {IwYoRaXa  
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支票薄cheque book ']Y:gmM"  
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支票陈票人cheque drawer @L7rE)AU.  
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持票人cheque holder O-YE6u  
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不记名支票cheque to bearer||bearer cheque D1a2|^zt  
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记名支票||认人支票cheque to order ]~,'[gWb  
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到期支票antedated cheque }wKU=Vm  
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未到期支票postdated cheque <jjaqDSmz  
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保付支票certified cheque aqgSr|  
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未获兑现支票，退票returned cheque eP8wTStC  
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横线支票crossed cheque Q}]un]]Zt  
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普通横线general crossing Px`y D3  
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特别横线special crossing O4{&B@!  
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空白支票blank cheque $U1'n@/J  
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失效支票，过期支票stale cheque l }[ 4  
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普通支票open cheque p O.8>C%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Wp ]u0w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #g q3 e  
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支票换现金||兑现to cash a cheque %rYt; 7B  
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清理票款to clear a cheque %(i (ZW "  
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保证兑现to certify a cheque z&eJ?wb  
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填写支票数额to fill up a cheque @Q'5/q +  
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支票上划线to cross a cheque $>+-=XMVB  
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开发支票to make out a cheque dJkTHmw  
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签发支票，开立支票to draw a cheque||to issue a cheque <1ai0]  
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透支支票to overdraw a cheque wH<S0vl  
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背书支票to endorse a cheque 2)G ZU  
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请付票款||清付票款to pay a cheque||to honour a cheque 1~j.jv
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支票退票to dishonour a cheque \HRQSfGt  
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拒付支票to refuse a cheque lk8VJ~2d  
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拒付支票to stop payment of a cheque }V`Fz',lZ  
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提示要求付款to present for payment tr):
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见票即付持票人payable to bearer =#8J9  
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支付指定人payable to order x!S8'  
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已过期||无效out of date||stale 1w?X~VZAX  
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请给出票人R/D||refer to drawer *,mbZE=<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B,}%1+*  
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文字与数字不一致words and figures differ D,]m7yFT  
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支票 =yk#z84<  
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时间已过account closed VM|8HR7U  
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更改处应加盖印章alterations require initials cND2(<jx:  
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时间已过effects not cleared *9*6n\~aI  
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停止付款payment stopped foaNB=,  
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支票毁损cheque mutilated eRC@b^~  
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汇款||寄钱to remit||to send money  XW`&1qx  
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寄票供取款||支票支付to send a cheque for payment ^hTq~"  
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寄款人a remitter ?5"~V^L3  
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收款人a remittee L@9"6&  
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国外汇票foreign Bill 8BC}D+q  
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国内汇票inland Bill "VB-=. A  
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跟单汇票documentary bill 8iR%?5 >K  
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空头汇票accommodation bill UvxJ _  
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原始汇票original bill ,z<\Z!+=  
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改写||换新票据renewed bill +mYD DlvI  
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即期汇票sight bill||bill on demand {{SeD:hx  

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…days after date||…days after date…日后付款 f'TdYG  
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…months after date||…months after date…月后付款 *3s4JK  
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见票后…日付款…days after sight||…days sight ,ZC^,Vq  
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见票后…月付款…months after sight||…months sight Wm 7Dy7#l  
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同组票据set of bills =O<Ul~JRK  
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单张汇票sola of exchange||sole of exchange w<|^i*  
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远期汇票usance bill||bill at usance e@Q<hb0<eU  
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长期汇票long bill -y1%c^36_J  
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短期汇票short bill YYzj:'  
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逾期汇票overdue bill *Sm$FMWQ  
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宽限日期days of grace uHkL$}C  
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电汇telegraphic transfer （T.T） n4h@{Xg  
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邮汇postal order||postal note （Am.）||post office order||money order yQ?N*'}$  
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本票promissory note （P/N） *Em 9R  
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押汇负责书||押汇保证书letter of hypothecation f^@`[MJj1C  
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副保||抵押品||付属担保物collateral security aL$m  
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担保书trust receipt||letter of indemnity 3<LG~HWST  
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承兑||认付acceptance 55 )!cw4  
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单张承兑general acceptance p:U9#(v)  
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有条件承兑qualified acceptance ?}\aG3_4  
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附条件认付conditional acceptance PXof-W  
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部分认付partial acceptance   h?5$-#q~