[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。   NWb} OXK/  
会计报表statement of account _HLC>pH~#  
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往来帐目account current YWSz84d  
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现在往来帐||存款额current accout |>Z&S=\I)  
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销货帐account sales 3I GCl w(  
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共同计算帐项joint account E(% XVr0W  
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未决帐项outstanding account 8~.iu Fp  
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贷方帐项credit account||creditor account |MR%{ZC^i  
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借方帐项debit account||debtor account vc )9Re$  
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应付帐||应付未付帐account payable IY V-*/ |  
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应收帐||应收未收帐account receivable xy$vYDAFw  
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新交易||新帐new account ,c@r` x  
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未决帐||老帐old account KLG6QBkj  
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现金帐cash account tDEXm^B2Sv  
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流水帐running account 4Sg<r,G  
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暂记帐||未定帐suspense account jAA'hA  
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过期帐||延滞帐overdue account||pastdue account ny278tr Q7  
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杂项帐户sundry account mw:3q6  
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详细帐单||明细表detail account ^fA3<|  
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呆帐bad account @uQ%o%Ru6  
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会计项目title of account  <'g0il  
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会计薄||帐薄account-book 6b-  
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营业报告书||损益计算表account of budiness||business report ODM>Z8@W/  
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借贷细帐||交验帐account rendered ?9o#%?6k  
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明细帐account stated )OARO  
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与…银行开立一户头to open an account with rnzsfr-|(2  
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与…银行建立交易to keep account with o`<h=+a\  
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继续记帐to keep account X}65\6  
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与…有交易to have an account with LM'*OtpDG  
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作成会计帐||有往来帐项to make out an account with 1A,4Aw<  
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清算||清理债务to make up an account rsIt~w  
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清洁帐目||与…停止交易to close ones account with 0{{p.n8a~  
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结帐to close an account hc@;}a\Y  
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清理未付款to ask an account||to demand an account z-{"pI  
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结清差额to balance the account with 6):sO/es  
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清算to settle an account||to liquidate an account||to square an account JydQ A_   
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审查帐目||监查帐目to audit an account b
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检查帐目to examine an account SqT"/e]b'  
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转入A的帐户to charge the amount to As account `P)64So-1  

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以计帐方式付款to pay on account P[|BWNei  
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代理某人||为某人on ones account||on account of one 1J!tcj1(  
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为自己计算||独立帐目on ones own account A_4\$NZ^  
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由某人收益并负风险on ones account and risk||for ones account and risk \2LA%ZU  
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由某人负担for ones account||for account of one y O9pEO|W  
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按某人指示||列入某人帐户by order and for account of one *IfIRR>3l(  
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列入5月份帐目for May account }X.8.S'  
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编入某中帐项下to pass to the account of||to place to the account of K|' ]Hje\  
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寄出清算书to send in an account||to send in render an account &^Q ~G>A  
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支票薄cheque book *{n,4d\..  
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支票陈票人cheque drawer 9~ .BH;ku  
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不记名支票cheque to bearer||bearer cheque ZCq\Zk1O&  
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记名支票||认人支票cheque to order 4w  
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到期支票antedated cheque TOP'Bmb  
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未到期支票postdated cheque { l~T~3/i  
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保付支票certified cheque @o. i2iG  
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未获兑现支票，退票returned cheque 8&AorYw[  
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横线支票crossed cheque NQ{Z
   
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普通横线general crossing +2enz!z#k  
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特别横线special crossing &l)v'  
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空白支票blank cheque %=>x
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失效支票，过期支票stale cheque :D7 !6}%  
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普通支票open cheque ^OsUWhkV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %zVv3p:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y&%0 eI!  
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支票换现金||兑现to cash a cheque 6XqO'G  
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清理票款to clear a cheque Jk{2!uP  
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保证兑现to certify a cheque <o`]wOrl  
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填写支票数额to fill up a cheque =l{KYv  
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支票上划线to cross a cheque A>S2BL#=  
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开发支票to make out a cheque (b5af_ c  
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签发支票，开立支票to draw a cheque||to issue a cheque

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透支支票to overdraw a cheque J]e&z5c  
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背书支票to endorse a cheque rZ7 Ihof  
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请付票款||清付票款to pay a cheque||to honour a cheque J(GLPCO$K  

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支票退票to dishonour a cheque m5*RB1   
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拒付支票to refuse a cheque j/\XeG>  
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拒付支票to stop payment of a cheque =XB)sC%  
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提示要求付款to present for payment ^
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见票即付持票人payable to bearer k zT'  
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支付指定人payable to order Z^3Risi  
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已过期||无效out of date||stale 5s9~rm  
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请给出票人R/D||refer to drawer ]Yy S
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }Z|a?J@CZm  
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文字与数字不一致words and figures differ - U|4`{PP  

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支票 rBL)ct  
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时间已过account closed %AFy{l
  
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更改处应加盖印章alterations require initials W*0KAC`m  
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时间已过effects not cleared 1/ a,7Hl  
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停止付款payment stopped \,WPFV  
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支票毁损cheque mutilated 1~+w7Ar=(  
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汇款||寄钱to remit||to send money #pZ3xa3R  
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寄票供取款||支票支付to send a cheque for payment <rU(zm  
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寄款人a remitter j/sZ:Q  
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收款人a remittee "Kqe4$  
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国外汇票foreign Bill `18G 5R  
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国内汇票inland Bill g;-CAd5  
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跟单汇票documentary bill NEX\+dtE~0  
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空头汇票accommodation bill -G{}8GM  
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原始汇票original bill Ef#%4ky  
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改写||换新票据renewed bill f;QWlh"9  
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即期汇票sight bill||bill on demand !bQ5CB  
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…days after date||…days after date…日后付款 m#Rll[  
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…months after date||…months after date…月后付款 ucyxvhH^-  
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见票后…日付款…days after sight||…days sight s@0#w*N  
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见票后…月付款…months after sight||…months sight WG9x_X&XJ  
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同组票据set of bills  dY|(  
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单张汇票sola of exchange||sole of exchange EFhe``  
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远期汇票usance bill||bill at usance j$BM$q/c  
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长期汇票long bill gFJd8#6t  
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短期汇票short bill )~s(7 4`}  
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逾期汇票overdue bill &?v^ xAr?B  
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宽限日期days of grace UJ2Tj
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电汇telegraphic transfer （T.T） *ix&"|h  
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邮汇postal order||postal note （Am.）||post office order||money order &dH/V-te
 
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本票promissory note （P/N） zvL;.U  
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押汇负责书||押汇保证书letter of hypothecation aTxss:7]  
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副保||抵押品||付属担保物collateral security )k&<D*5s  
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担保书trust receipt||letter of indemnity KY~p>Jmh  
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承兑||认付acceptance |Ah'KpL8W  
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单张承兑general acceptance qcSlqWDk  
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有条件承兑qualified acceptance B4Ko,=pg  
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附条件认付conditional acceptance _bRd2
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部分认付partial acceptance   I|8'#Q
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