[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。   JEK%y Mj  
会计报表statement of account ?J^IAFy  
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往来帐目account current t7C!}'g&'  
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现在往来帐||存款额current accout )[y!m9Vn  
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销货帐account sales A:8FJ3'  
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共同计算帐项joint account F- !}
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未决帐项outstanding account #GDh/t2@  
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贷方帐项credit account||creditor account d!}jdt5
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借方帐项debit account||debtor account Pq{YZMr  
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应付帐||应付未付帐account payable HonAK  
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应收帐||应收未收帐account receivable
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新交易||新帐new account i)`zKbK  
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未决帐||老帐old account %Zl _{Q]h  
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现金帐cash account -?%{A%'  
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流水帐running account 0()9vTY+  
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暂记帐||未定帐suspense account soQv?4  
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过期帐||延滞帐overdue account||pastdue account JI[rIL\Ey  
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杂项帐户sundry account I8-&.RE  
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详细帐单||明细表detail account On96N|  
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呆帐bad account C)3$";$5)  
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会计项目title of account {;z L[AgCg  
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会计薄||帐薄account-book $qyM X[  
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营业报告书||损益计算表account of budiness||business report C5lD Hw[CX  
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借贷细帐||交验帐account rendered ofrlTw&o  
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明细帐account stated ks`  
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与…银行开立一户头to open an account with T[!q&kFB  
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与…银行建立交易to keep account with (XIq?c1T  
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继续记帐to keep account b%~3+c  
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与…有交易to have an account with H><mcah  
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作成会计帐||有往来帐项to make out an account with @U.}Ei  
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清算||清理债务to make up an account p
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清洁帐目||与…停止交易to close ones account with 3\l9Sf=M|
 
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结帐to close an account "N:]d*A\  
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清理未付款to ask an account||to demand an account 5Fm?,^  
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结清差额to balance the account with ^aM/BS\  
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清算to settle an account||to liquidate an account||to square an account =<uz'\Ytv%  
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审查帐目||监查帐目to audit an account NbMH@6%E  
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检查帐目to examine an account Bq=](<>>  
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转入A的帐户to charge the amount to As account m64\@ [  
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以计帐方式付款to pay on account dOgM9P  
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代理某人||为某人on ones account||on account of one F9%VyQf  
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为自己计算||独立帐目on ones own account Z+Zh;Ms  
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由某人收益并负风险on ones account and risk||for ones account and risk ZlXs7 &_  
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由某人负担for ones account||for account of one ;]o^u.PC  
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按某人指示||列入某人帐户by order and for account of one }i~j"m  
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列入5月份帐目for May account $\H46Ji  
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编入某中帐项下to pass to the account of||to place to the account of 1S@k=EKM  
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寄出清算书to send in an account||to send in render an account GY :IORuA4  
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支票薄cheque book ZXkAw sr  
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支票陈票人cheque drawer Y^f|}YO%y  
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持票人cheque holder N|d@B{a(  
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不记名支票cheque to bearer||bearer cheque _"TG:RP  
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记名支票||认人支票cheque to order evP`&23t
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到期支票antedated cheque 2/WXdo  
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未到期支票postdated cheque i[lH@fJm_  
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保付支票certified cheque u[@*}|uXM  
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未获兑现支票，退票returned cheque X*&r/=  
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横线支票crossed cheque #/6X
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普通横线general crossing _\zfXHp  

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特别横线special crossing 2 r)c?  
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空白支票blank cheque /:)4tIV  
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失效支票，过期支票stale cheque ?T"crX  
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普通支票open cheque :1I,:L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !~#31kL&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9cQSS'`F  
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支票换现金||兑现to cash a cheque Q]HRg4r  
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清理票款to clear a cheque b< rM3P;  
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保证兑现to certify a cheque Ptg73Gm&R  
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填写支票数额to fill up a cheque sC$X7h(Q+  
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支票上划线to cross a cheque 8CL05:&  
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开发支票to make out a cheque ;4 &~i
 
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签发支票，开立支票to draw a cheque||to issue a cheque 9/{g%40B^  
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透支支票to overdraw a cheque f,$CiZ"  
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背书支票to endorse a cheque H/ b(db s  
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请付票款||清付票款to pay a cheque||to honour a cheque k;)L-ge9  
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支票退票to dishonour a cheque lfhB2^^  
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拒付支票to refuse a cheque +5Mx0s(5  
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拒付支票to stop payment of a cheque -~5yl}  
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提示要求付款to present for payment B!5gD  
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见票即付持票人payable to bearer xGA%/dy,;  
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支付指定人payable to order NZl
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已过期||无效out of date||stale JeO(sj$e  
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请给出票人R/D||refer to drawer ~h1'_0t   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %9M_*]  
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文字与数字不一致words and figures differ mtHw! *  
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支票 5T,`j=\  
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时间已过account closed J3 K!@m_\  
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更改处应加盖印章alterations require initials \s,ZE6d Q  
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时间已过effects not cleared Peb;XI
 
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停止付款payment stopped 8)T.[AP  
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支票毁损cheque mutilated 3C5<MxtK  
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汇款||寄钱to remit||to send money m&fm<?|  
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寄票供取款||支票支付to send a cheque for payment _},u[+  
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寄款人a remitter rtC.!].;%  
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收款人a remittee 1^$ vmULj  
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国外汇票foreign Bill j#zUO&Q@  
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国内汇票inland Bill 9*U3uyPi  
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跟单汇票documentary bill xXQDHc-Ba  
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空头汇票accommodation bill #[ipJ %  
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原始汇票original bill 09HlL=0q  
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改写||换新票据renewed bill +a 0q?$\  
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即期汇票sight bill||bill on demand ,*!HN &  
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…days after date||…days after date…日后付款 jv_z%
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight FX}kH]  
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见票后…月付款…months after sight||…months sight r~N:|ip=  
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同组票据set of bills X2\1OWR0  
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单张汇票sola of exchange||sole of exchange $z[FL=h)?+  
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远期汇票usance bill||bill at usance N=%4V  
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长期汇票long bill $DS|jnpV  
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短期汇票short bill [P _@-:(O  

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逾期汇票overdue bill z.Y`"B'j`  
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宽限日期days of grace k7ye,_&>  
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电汇telegraphic transfer （T.T） ;+;%s D  
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邮汇postal order||postal note （Am.）||post office order||money order ngLpiU0H&  
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本票promissory note （P/N） ! mb<z^>5  
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押汇负责书||押汇保证书letter of hypothecation u,~/oTgO  
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副保||抵押品||付属担保物collateral security pE4yx5r5
 
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担保书trust receipt||letter of indemnity nVyV]'-z  
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承兑||认付acceptance a1dkB"Zp.p  
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单张承兑general acceptance ;Z6ngS  
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有条件承兑qualified acceptance ]5a,%*f+  
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附条件认付conditional acceptance |V-)3#c  
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部分认付partial acceptance   FR^(1+lx&