[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。   v2\FA(BPn  
会计报表statement of account (ejvF):|  
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往来帐目account current 1..+F0U  
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现在往来帐||存款额current accout SrJGTuXg  
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销货帐account sales b<ZIWfs  
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共同计算帐项joint account 6=/F$|  
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未决帐项outstanding account >J?fl8  
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贷方帐项credit account||creditor account $G+@_'  
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借方帐项debit account||debtor account <w9JRpFY   
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应付帐||应付未付帐account payable xml7Uarc  
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应收帐||应收未收帐account receivable #x60xz  
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新交易||新帐new account 7U"g3a)=  
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未决帐||老帐old account "m8^zg hL  
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现金帐cash account 0i>5<ej,f
 
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流水帐running account /-'}q=M  
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暂记帐||未定帐suspense account xm~`7~nFR  
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过期帐||延滞帐overdue account||pastdue account G>}255qY  
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杂项帐户sundry account +TL%-On  
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详细帐单||明细表detail account _;
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呆帐bad account +\]\[6  
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会计项目title of account <xm7 qmqI  
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会计薄||帐薄account-book @,+5y\]C  
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营业报告书||损益计算表account of budiness||business report S%>]q s  
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借贷细帐||交验帐account rendered Yj49
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明细帐account stated TD0 B%  
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与…银行开立一户头to open an account with kTgEd]^&D  
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与…银行建立交易to keep account with bY :x8fl  
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继续记帐to keep account &h/Xku&0  
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与…有交易to have an account with gM:".Ee  
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作成会计帐||有往来帐项to make out an account with zrb}_  
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清算||清理债务to make up an account 26h21Z16q  
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清洁帐目||与…停止交易to close ones account with Avb\{)s+  
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结帐to close an account tR$NRMZ.  
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清理未付款to ask an account||to demand an account ~t~|"u"P  
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结清差额to balance the account with eHUOU>&P]  
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清算to settle an account||to liquidate an account||to square an account OjA,]Gv6  
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审查帐目||监查帐目to audit an account ;O,jUiQ  
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检查帐目to examine an account vl)l'
 
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转入A的帐户to charge the amount to As account +=)+'q]S  
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以计帐方式付款to pay on account (QB2T2x  
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代理某人||为某人on ones account||on account of one $ocdI
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为自己计算||独立帐目on ones own account FpU>^'2]  
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由某人收益并负风险on ones account and risk||for ones account and risk Dvln/SBk  
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由某人负担for ones account||for account of one /qw.p#  
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按某人指示||列入某人帐户by order and for account of one P!k{u^$L  
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列入5月份帐目for May account xkAK!uVy  
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编入某中帐项下to pass to the account of||to place to the account of e>7i_4(C  
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寄出清算书to send in an account||to send in render an account :Ux_qB  
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支票薄cheque book n'w.; q  
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支票陈票人cheque drawer cCc(fF*^  
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持票人cheque holder t&DEb_"De  
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不记名支票cheque to bearer||bearer cheque WMP,\=6k0  
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记名支票||认人支票cheque to order BL58] P84  
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到期支票antedated cheque tFl"n;~T  
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未到期支票postdated cheque ^y4Z+Gu[  
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保付支票certified cheque Oz#{S:24M+  
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未获兑现支票，退票returned cheque HLHz2-lI  
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横线支票crossed cheque 8SS|a  
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普通横线general crossing fa2kG&, _  
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特别横线special crossing , SnSW-P  
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空白支票blank cheque dN[\xVcj  
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失效支票，过期支票stale cheque _/<x  
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普通支票open cheque iM3V=&)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LC!bIm5'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _ZkI)o
 
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支票换现金||兑现to cash a cheque )p%E%6
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清理票款to clear a cheque Z0r?|G0  
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保证兑现to certify a cheque Qv /=&_6  
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填写支票数额to fill up a cheque ,:\|7F  
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支票上划线to cross a cheque %&t<K3&Yh  
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开发支票to make out a cheque t |A-9^t'!  
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签发支票，开立支票to draw a cheque||to issue a cheque 3 xp)a%=7  
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透支支票to overdraw a cheque c.F6~IHu7  
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背书支票to endorse a cheque 161xAig  
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请付票款||清付票款to pay a cheque||to honour a cheque AoL2@C.C%D  
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支票退票to dishonour a cheque qVw Io.g!  
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拒付支票to refuse a cheque 2
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拒付支票to stop payment of a cheque eb"5- 0  
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提示要求付款to present for payment d-r@E3  
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见票即付持票人payable to bearer 6-B|Y3)B  
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支付指定人payable to order !.(P~j][  
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已过期||无效out of date||stale 3c6b6  
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请给出票人R/D||refer to drawer !sW(wAy?o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !1{e|p 7  
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文字与数字不一致words and figures differ E`de7  
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支票 H0`]V6+<f  
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时间已过account closed O5kz5b>Z  
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更改处应加盖印章alterations require initials ]cZ !y ~  
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时间已过effects not cleared "(z5{z
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停止付款payment stopped *%fi/bimG  
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支票毁损cheque mutilated ]X5 9  
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汇款||寄钱to remit||to send money (#Gw1  
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寄票供取款||支票支付to send a cheque for payment dx&'fe*?  
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寄款人a remitter o` ZQd,3  
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收款人a remittee O%(fx!c`  
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国外汇票foreign Bill ^~@U]  
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国内汇票inland Bill s(%oTKjt  
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跟单汇票documentary bill 8U>B~9:JO  
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空头汇票accommodation bill LuSLkLN  
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原始汇票original bill ~\.w^*$#Y  
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改写||换新票据renewed bill ph[#QHB  
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即期汇票sight bill||bill on demand .ir<s>
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…days after date||…days after date…日后付款 6m orum  
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…months after date||…months after date…月后付款 2?,EzBeal  
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见票后…日付款…days after sight||…days sight te !S09(  
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见票后…月付款…months after sight||…months sight !Mim@ !5M  
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同组票据set of bills (v|}\?L  
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单张汇票sola of exchange||sole of exchange ]X f% ,iu  
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远期汇票usance bill||bill at usance 13%t"-@bh  
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长期汇票long bill S:q3QgU=X  
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短期汇票short bill nJ"YIT1K]p  
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逾期汇票overdue bill mBJeqG  
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宽限日期days of grace rs*Fy@  
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电汇telegraphic transfer （T.T） <ggtjw S  
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邮汇postal order||postal note （Am.）||post office order||money order M- 2Tz[  
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本票promissory note （P/N） KdUn D4d  
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押汇负责书||押汇保证书letter of hypothecation 6^n 0[7  
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副保||抵押品||付属担保物collateral security |Uk" {  
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担保书trust receipt||letter of indemnity ;.Ie#Vr1N  
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承兑||认付acceptance 8dOo Q  
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单张承兑general acceptance %F9{EXJy  
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有条件承兑qualified acceptance lhYn5d)DV  
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附条件认付conditional acceptance FNQX7O52  
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部分认付partial acceptance   u%dKig