[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。   =1g
  
会计报表statement of account `-!t8BH  
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往来帐目account current zt{?Ntb  
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现在往来帐||存款额current accout C!xqp   
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销货帐account sales \(Z'@5vC  
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共同计算帐项joint account 4L#q?]$  
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未决帐项outstanding account 9d{iq"*R  
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贷方帐项credit account||creditor account vum6O3  
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借方帐项debit account||debtor account UO^" <0u  
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应付帐||应付未付帐account payable @!/
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应收帐||应收未收帐account receivable xVHZZ?e  
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新交易||新帐new account 1~\YJEsb}d  
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未决帐||老帐old account R}lS@w1  
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现金帐cash account rhU] b $A  
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流水帐running account %9ef [,WT  
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暂记帐||未定帐suspense account >t_5(K4  
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过期帐||延滞帐overdue account||pastdue account Sx{vZS3  
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杂项帐户sundry account e7X#C)  
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详细帐单||明细表detail account A2 'W  
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呆帐bad account .}'49=c  
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会计项目title of account LLp/ SWe  
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会计薄||帐薄account-book 8nCw1  
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营业报告书||损益计算表account of budiness||business report 39 D!e&  
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借贷细帐||交验帐account rendered Wp7lDx  
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明细帐account stated >uHU3<2&  
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与…银行开立一户头to open an account with z$#q' +$  
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与…银行建立交易to keep account with Vl"20):  
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继续记帐to keep account _p;>]0cc.  
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与…有交易to have an account with V{#8+  
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作成会计帐||有往来帐项to make out an account with 8PKUg "p  
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清算||清理债务to make up an account g=G>4Ua3  
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清洁帐目||与…停止交易to close ones account with oRDqN]  
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结帐to close an account "Zh3,  
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清理未付款to ask an account||to demand an account CjRU3 (Q  
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结清差额to balance the account with e4h9rF{Cxn  
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清算to settle an account||to liquidate an account||to square an account Am'%tw ~  
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审查帐目||监查帐目to audit an account Q9G\T:^ury  
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检查帐目to examine an account `erKHZ]S  
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转入A的帐户to charge the amount to As account s~p(59  
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以计帐方式付款to pay on account TSKT6
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代理某人||为某人on ones account||on account of one d1qvS@  
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为自己计算||独立帐目on ones own account iJU=9 8q  
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由某人收益并负风险on ones account and risk||for ones account and risk +HT?>k  
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由某人负担for ones account||for account of one %dwI;%0  
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按某人指示||列入某人帐户by order and for account of one Di"Tv<RlQ  
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列入5月份帐目for May account #&}j'oD|N  
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编入某中帐项下to pass to the account of||to place to the account of m:D0O]2  
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寄出清算书to send in an account||to send in render an account d:Oo5t)MN  
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支票薄cheque book 8ZF!}kb0F  
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支票陈票人cheque drawer TWM^5 L:U  
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持票人cheque holder M`&78j  
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不记名支票cheque to bearer||bearer cheque ^;sE)L6  
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记名支票||认人支票cheque to order NY6;\ 7!n  
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到期支票antedated cheque ceuEsQ}   
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未到期支票postdated cheque ,e^~(I
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保付支票certified cheque "rrw~  
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未获兑现支票，退票returned cheque 6!HYx  
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横线支票crossed cheque h1)ny1;  
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普通横线general crossing nIZsKbnw  
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特别横线special crossing O6,2M[a  
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空白支票blank cheque 4M!wm]n/%5  
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失效支票，过期支票stale cheque oJ tmd}  
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普通支票open cheque >X*G6p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xSm~V3bc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F2MC)&#  
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支票换现金||兑现to cash a cheque `EfFyhG$  
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清理票款to clear a cheque bPif"dhHe  
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保证兑现to certify a cheque h4=mGJpm
 
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填写支票数额to fill up a cheque t
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支票上划线to cross a cheque 86 9sS
  
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开发支票to make out a cheque 15En$6>  
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签发支票，开立支票to draw a cheque||to issue a cheque l^KCsea #  
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透支支票to overdraw a cheque S>p0{:zM  
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背书支票to endorse a cheque OHW|?hI=[  
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请付票款||清付票款to pay a cheque||to honour a cheque Ycx}FYTY  
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支票退票to dishonour a cheque Jf0i$  
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拒付支票to refuse a cheque ms!|a_H7r  
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拒付支票to stop payment of a cheque ~R~.D  
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提示要求付款to present for payment g]c6_DMfb1  
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见票即付持票人payable to bearer '*&dP"  
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支付指定人payable to order nT+ZSr  
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已过期||无效out of date||stale C^;8M
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请给出票人R/D||refer to drawer '1xhP}'3)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MxT&@pq  
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文字与数字不一致words and figures differ &Td)2Wt  
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支票 &WL::gy_S  
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时间已过account closed $pAVTz  
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更改处应加盖印章alterations require initials sQ^t8Y9  
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时间已过effects not cleared <6Y;VH^_  
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停止付款payment stopped =3A4.nW  
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支票毁损cheque mutilated _G@Zn[v  
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汇款||寄钱to remit||to send money &z5?]`ALu  
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寄票供取款||支票支付to send a cheque for payment pU<J?cU8N  
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寄款人a remitter 3D!7,@&>3  
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收款人a remittee aG~zMO_)]  
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国外汇票foreign Bill `Npo|.?=  
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国内汇票inland Bill RMpiwO^  
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跟单汇票documentary bill 9+ @z:j  
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空头汇票accommodation bill <pa-C2Ky  
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原始汇票original bill bV2a2#kj  
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改写||换新票据renewed bill SSla^,MHef  
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即期汇票sight bill||bill on demand m bX'*up  
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…days after date||…days after date…日后付款 x\
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…months after date||…months after date…月后付款 YU+P+m2X  
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见票后…日付款…days after sight||…days sight )6X-m9.X  
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见票后…月付款…months after sight||…months sight ntPj9#lf  
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同组票据set of bills L >"O[@  
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单张汇票sola of exchange||sole of exchange tq~f9EvC  
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远期汇票usance bill||bill at usance W)]&G}U<  
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长期汇票long bill T|h!06   
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短期汇票short bill Q<MxbHk9  
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逾期汇票overdue bill Evg#sPu\  
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宽限日期days of grace |E$q S)y  
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电汇telegraphic transfer （T.T） b%"/8rK  
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邮汇postal order||postal note （Am.）||post office order||money order K%/\XnCY  
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本票promissory note （P/N） 5?Q5cD2]\6  
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押汇负责书||押汇保证书letter of hypothecation "d~<{(:N^  
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副保||抵押品||付属担保物collateral security Lp}V 94xT  
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担保书trust receipt||letter of indemnity A(BjU:D(Oj  
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承兑||认付acceptance [4B(rra  
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单张承兑general acceptance QFhyidm=]  
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有条件承兑qualified acceptance [4IqHe  
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附条件认付conditional acceptance (8o;Cm  
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部分认付partial acceptance   ^:f)XZ