[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。   9bqfZ"6nXY  
会计报表statement of account |VaXOdD`&  
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往来帐目account current ctH`71Y  
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现在往来帐||存款额current accout Kgk9p`C(  
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销货帐account sales XW5r@
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共同计算帐项joint account tGv4 S\  
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未决帐项outstanding account 1u)I}"{W>  
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贷方帐项credit account||creditor account IBnJ6(.  
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借方帐项debit account||debtor account ]5uCs[  
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应付帐||应付未付帐account payable SijCE~P  
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应收帐||应收未收帐account receivable LD]XN'?"W  
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新交易||新帐new account k\zNh<^  
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未决帐||老帐old account #{i\t E  
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现金帐cash account XZIj' a0d  
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流水帐running account F9-xp7T  
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暂记帐||未定帐suspense account Z`q?pE>R  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account 0.t;i4  
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详细帐单||明细表detail account h-Ffs  
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呆帐bad account PgxD?Oi8  
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会计项目title of account Y2QlK1.8V  
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会计薄||帐薄account-book b2r@vZ]D  
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营业报告书||损益计算表account of budiness||business report %j{gZ
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借贷细帐||交验帐account rendered !1w=_  
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明细帐account stated aQ46e
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与…银行开立一户头to open an account with 1^b- J0  
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与…银行建立交易to keep account with W`C2zbC  
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继续记帐to keep account M(0 : >G  
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与…有交易to have an account with A8dIL5  
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作成会计帐||有往来帐项to make out an account with ggzg,~V  
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清算||清理债务to make up an account 1I<D `H%  
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清洁帐目||与…停止交易to close ones account with ?MHVkGD  
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结帐to close an account =EA*h_"q9  
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清理未付款to ask an account||to demand an account }*4XwUM e  
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结清差额to balance the account with 6FFQoE|n
 
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清算to settle an account||to liquidate an account||to square an account s5_[[:c=^  
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审查帐目||监查帐目to audit an account s"7wG!yf  
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检查帐目to examine an account  yr9%,wwN  
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转入A的帐户to charge the amount to As account ;7Cb!v1
 
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以计帐方式付款to pay on account .Zv@iL5  
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代理某人||为某人on ones account||on account of one gVO<W.?  
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为自己计算||独立帐目on ones own account fTQRn  
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由某人收益并负风险on ones account and risk||for ones account and risk Q}zAC2@L  
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由某人负担for ones account||for account of one s$ZzS2d  
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按某人指示||列入某人帐户by order and for account of one Z3X/SQ'0  
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列入5月份帐目for May account H*s_A/$  
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编入某中帐项下to pass to the account of||to place to the account of $<'i+kK  
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寄出清算书to send in an account||to send in render an account QCjC|T9  
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支票薄cheque book 2UqLV^ZY  
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支票陈票人cheque drawer =SMI, p&  
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持票人cheque holder OAx5 LTd  
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不记名支票cheque to bearer||bearer cheque dZ]['y%  
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记名支票||认人支票cheque to order 9&]g2iT P  
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到期支票antedated cheque V!^5#A<  
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未到期支票postdated cheque &:Mk^DH5  
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保付支票certified cheque qpjG_G5/  
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未获兑现支票，退票returned cheque ! J7ExfEA  
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横线支票crossed cheque -(ev68'}W  
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普通横线general crossing ?^f=7e8]  
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特别横线special crossing tV'>9YVdG  
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空白支票blank cheque 
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失效支票，过期支票stale cheque !Au @\/}  
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普通支票open cheque 1Uy'TEk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5w^6bw){  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l(~i>iQ 4  
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支票换现金||兑现to cash a cheque e'y$X;nIv  
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清理票款to clear a cheque FdcmA22k*  
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保证兑现to certify a cheque P/ XO5`  
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填写支票数额to fill up a cheque 7]}2`^9  
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支票上划线to cross a cheque oQ{ X2\  
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开发支票to make out a cheque zu!#  
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签发支票，开立支票to draw a cheque||to issue a cheque OTmw/#ug  
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透支支票to overdraw a cheque }xb?C""q^q  
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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 g}gOAN3.  
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支票退票to dishonour a cheque k8S`44vj  
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拒付支票to refuse a cheque +d'1  
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拒付支票to stop payment of a cheque @@=e-d  
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提示要求付款to present for payment EHF dQ0gIa  
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见票即付持票人payable to bearer I2^@>/p8\(  
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支付指定人payable to order YGsg0I't  
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已过期||无效out of date||stale =`/GBT$  
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请给出票人R/D||refer to drawer !JnxNIr&i|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R&@N Fin  
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文字与数字不一致words and figures differ
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支票 FKU)# Eo  
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时间已过account closed sL4+O P-
 
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更改处应加盖印章alterations require initials 6>F1!Q  
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时间已过effects not cleared sUN9E4  
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停止付款payment stopped wt1Y&D  
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支票毁损cheque mutilated I!Uj~jV  
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汇款||寄钱to remit||to send money o>MB8[r  
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寄票供取款||支票支付to send a cheque for payment =aCd,4B}  
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寄款人a remitter c'uD K>  
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收款人a remittee ?7Skk  
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国外汇票foreign Bill ^k4 n  
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国内汇票inland Bill *(j-jbA  
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跟单汇票documentary bill b*dEX%H8sf  
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空头汇票accommodation bill M<cm]  
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原始汇票original bill &OP =O*B  
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改写||换新票据renewed bill R\:t 73  
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即期汇票sight bill||bill on demand N3o kN8d  
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…days after date||…days after date…日后付款 y];@ M<<?e  
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…months after date||…months after date…月后付款 )ioIn`g^-  
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见票后…日付款…days after sight||…days sight O*-sSf   
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见票后…月付款…months after sight||…months sight 'QxPQcU  
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同组票据set of bills O:Ob{k  
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单张汇票sola of exchange||sole of exchange qwDoYyyu  
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远期汇票usance bill||bill at usance q<!KtI4  
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长期汇票long bill "RMvWuNt  
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短期汇票short bill NzuH&o][  
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逾期汇票overdue bill hV>@ qOl '  
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宽限日期days of grace AC9#!# OGB  
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电汇telegraphic transfer （T.T） HRZ3}8Qj  
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邮汇postal order||postal note （Am.）||post office order||money order bLpGrGJs  
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本票promissory note （P/N） FWzf8*^  
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押汇负责书||押汇保证书letter of hypothecation mQ]wLPP{1  
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副保||抵押品||付属担保物collateral security 8{Id+Q>Vo,  
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担保书trust receipt||letter of indemnity 8FY/57.W  
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承兑||认付acceptance c(<,qWH  
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单张承兑general acceptance k$7@@?<  
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有条件承兑qualified acceptance Oy! j`  
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附条件认付conditional acceptance ]8XY"2b  
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部分认付partial acceptance   -\`n{$OR