[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。   XpFW (v  
会计报表statement of account u2}zRC=  
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往来帐目account current ?Zu2=<DU  
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现在往来帐||存款额current accout (CD wl,  
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销货帐account sales &Cv0oi&B  
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共同计算帐项joint account (nL''#Ka  
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未决帐项outstanding account w=Cqv~  
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贷方帐项credit account||creditor account -SO`wL NV  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable ZoFQJJK56B  
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应收帐||应收未收帐account receivable YhpNeP{A  
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新交易||新帐new account .~>Uh3S  
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未决帐||老帐old account Pi^5LI6JW  
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现金帐cash account KB3zQJY  
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流水帐running account %x Xib9J  
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暂记帐||未定帐suspense account H jho!np  
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过期帐||延滞帐overdue account||pastdue account X}!r4<;(  
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杂项帐户sundry account bu&x& M*  
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详细帐单||明细表detail account lz=DP:/&  
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呆帐bad account WGxe3(d  
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会计项目title of account 1Tn0$+$.4  
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会计薄||帐薄account-book Cpyv@+;D  
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营业报告书||损益计算表account of budiness||business report je 9eJUKE  
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借贷细帐||交验帐account rendered [gZz'q&[)  
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明细帐account stated =N_7DT  
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与…银行开立一户头to open an account with ]e*Zx;6oi  
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与…银行建立交易to keep account with 76Drhh(  
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继续记帐to keep account cBgdBPDa  
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与…有交易to have an account with fB\+.eN  
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作成会计帐||有往来帐项to make out an account with sd (I@ &y  
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清算||清理债务to make up an account <"SDU_<xG  
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清洁帐目||与…停止交易to close ones account with Hk65c0  
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结帐to close an account N8$MAW  
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清理未付款to ask an account||to demand an account ;$ot,mH?T  
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结清差额to balance the account with k'_p*H  
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清算to settle an account||to liquidate an account||to square an account -
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审查帐目||监查帐目to audit an account u>~G)lx%  
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检查帐目to examine an account |+?ABPk"  
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转入A的帐户to charge the amount to As account uUAib<wdPL  
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以计帐方式付款to pay on account -j%!p^2j9  
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代理某人||为某人on ones account||on account of one :!vDX2o)\  
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为自己计算||独立帐目on ones own account i8$tId  
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由某人收益并负风险on ones account and risk||for ones account and risk t I9$m[  
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由某人负担for ones account||for account of one Jo1=C.V`Y  
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按某人指示||列入某人帐户by order and for account of one -I1Ne^DZn4  
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列入5月份帐目for May account Ez^U1KKOE7  
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编入某中帐项下to pass to the account of||to place to the account of XUUl*5^  
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寄出清算书to send in an account||to send in render an account imdfin?=
 
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支票薄cheque book 4/S% eZB  
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支票陈票人cheque drawer m#+0uZm(  
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持票人cheque holder C7&4,],  
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不记名支票cheque to bearer||bearer cheque B8z3W9  
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记名支票||认人支票cheque to order RE`XyS0Q  
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到期支票antedated cheque <Yfk7Un  

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未到期支票postdated cheque $trvNbco  
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保付支票certified cheque G8OLx+!0e  
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未获兑现支票，退票returned cheque $-Q,@Bztq  
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横线支票crossed cheque k'Fc:T8:~5  
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普通横线general crossing ext`%$ U7  
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特别横线special crossing x3O$eKy\|5  
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空白支票blank cheque {tMpI\>S  
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失效支票，过期支票stale cheque n; ;b6s5  
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普通支票open cheque rr>*_67-:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S83wAr9T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O?|opD  
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支票换现金||兑现to cash a cheque H^sPC{6+pf  
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清理票款to clear a cheque r
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保证兑现to certify a cheque \tE
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填写支票数额to fill up a cheque 4L\bT;dQ|.  
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支票上划线to cross a cheque BtDi $d%'  
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开发支票to make out a cheque P[-2^1P
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签发支票，开立支票to draw a cheque||to issue a cheque TZL)jfhj  
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透支支票to overdraw a cheque w.exLC  
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背书支票to endorse a cheque W_(  
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请付票款||清付票款to pay a cheque||to honour a cheque bJ8G5QU  
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支票退票to dishonour a cheque r J'm>&Ps  
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拒付支票to refuse a cheque _KVge)j  
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拒付支票to stop payment of a cheque P_)h8-!+ $  
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提示要求付款to present for payment Yy]^_,r  
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见票即付持票人payable to bearer $8#zPJR&  
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支付指定人payable to order KMZ:$H  
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已过期||无效out of date||stale XUeBK/aQ{  
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请给出票人R/D||refer to drawer _hlLM,p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4A(kM}uRB  
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文字与数字不一致words and figures differ ]
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支票 R/5aIh  
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时间已过account closed luD.3&0n  
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更改处应加盖印章alterations require initials WO{V,<;  
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时间已过effects not cleared &wc%mQV  
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停止付款payment stopped []R`h*#  
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支票毁损cheque mutilated y;W|)  
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汇款||寄钱to remit||to send money C" vj#Tx  
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寄票供取款||支票支付to send a cheque for payment !Cse,6/Z  
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寄款人a remitter $kPC"!X\  
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收款人a remittee %-C  
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国外汇票foreign Bill &3a1(>(7F  
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国内汇票inland Bill 7RW5U'B  
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跟单汇票documentary bill Af'L=0  
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空头汇票accommodation bill )3h%2C1uM  
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原始汇票original bill L< 3U)Gp  
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改写||换新票据renewed bill X~ca8!Dq  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 y_aKW4L+  
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…months after date||…months after date…月后付款 0UV5}/2rP  
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见票后…日付款…days after sight||…days sight L`$m<9w'  
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见票后…月付款…months after sight||…months sight HTfHAc?W  
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同组票据set of bills .QwwGm  
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单张汇票sola of exchange||sole of exchange ;'^5$q  
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远期汇票usance bill||bill at usance y^M~zOe  
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长期汇票long bill () l#}H`m  
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短期汇票short bill #2N']VP  
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逾期汇票overdue bill os=Pr{  
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宽限日期days of grace [ ^iQE  
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电汇telegraphic transfer （T.T） QG~4<zy  
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邮汇postal order||postal note （Am.）||post office order||money order Q> Lh.U,{  
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本票promissory note （P/N） MMyVm"w  
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押汇负责书||押汇保证书letter of hypothecation O$'BJKj-4  
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副保||抵押品||付属担保物collateral security 8M{-RlR  
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担保书trust receipt||letter of indemnity QkEIV<T&)l  
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承兑||认付acceptance r&^xg`i[z>  
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单张承兑general acceptance (?9@nS  
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有条件承兑qualified acceptance O
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附条件认付conditional acceptance &#keI.,  
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部分认付partial acceptance   z0@{5e$#Y