[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。   ) x+P9|  
会计报表statement of account 40%fOu,u`  
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往来帐目account current  }W)b  
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现在往来帐||存款额current accout |k$6"dXSO  
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销货帐account sales en>n\;U  
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共同计算帐项joint account C7O
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未决帐项outstanding account E{0e5.{  
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贷方帐项credit account||creditor account eC"k-a8j+  
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借方帐项debit account||debtor account Gphy8~eS  
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应付帐||应付未付帐account payable uH?dy55Y  
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应收帐||应收未收帐account receivable 8 :WN@  
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新交易||新帐new account ,,H;2xYf  
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未决帐||老帐old account Q7<Y5+  
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现金帐cash account /O<~n%< G  
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流水帐running account T;5VNRgpI  
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暂记帐||未定帐suspense account -. o,bg  
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过期帐||延滞帐overdue account||pastdue account z Ohv>a  
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杂项帐户sundry account *+zFsu4l  
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详细帐单||明细表detail account !yT=*Cj4  
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呆帐bad account FAL#p$y}  
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会计项目title of account .?rs5[th*  
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会计薄||帐薄account-book  ]Tb?z&  
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营业报告书||损益计算表account of budiness||business report MM]0}65KG  
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借贷细帐||交验帐account rendered xv Xci W  
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明细帐account stated bDI

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与…银行开立一户头to open an account with G /$+ e  
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与…银行建立交易to keep account with +zbCYA  
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继续记帐to keep account [kpQ:'P3
 
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与…有交易to have an account with ?/1LueC:  
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作成会计帐||有往来帐项to make out an account with 6HJsIeQ  
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清算||清理债务to make up an account 1u5^a^O(|  
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清洁帐目||与…停止交易to close ones account with h?;03>6A&]  
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结帐to close an account &hI!0DixX  
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清理未付款to ask an account||to demand an account pYm#iz  
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结清差额to balance the account with 9@lG{9id?  
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清算to settle an account||to liquidate an account||to square an account Il>o60u1  
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审查帐目||监查帐目to audit an account <Piq?&VX[  
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检查帐目to examine an account 6&6dd_K(  
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转入A的帐户to charge the amount to As account D-t!{LA  
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以计帐方式付款to pay on account })kx#_o]'d  
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代理某人||为某人on ones account||on account of one ek/zQM@%  
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为自己计算||独立帐目on ones own account b{ A/M#=  
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由某人收益并负风险on ones account and risk||for ones account and risk 65U\;Ew  
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由某人负担for ones account||for account of one %qE"A6j  
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按某人指示||列入某人帐户by order and for account of one snu?+*6  
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列入5月份帐目for May account Jy"\_Vvl  
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编入某中帐项下to pass to the account of||to place to the account of pV\>?  
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寄出清算书to send in an account||to send in render an account Pf?&ys6  
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支票薄cheque book O}2/w2n  
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支票陈票人cheque drawer
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不记名支票cheque to bearer||bearer cheque f w)tWJVD  
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记名支票||认人支票cheque to order ` l'QAIo  
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到期支票antedated cheque H,GnF  
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未到期支票postdated cheque `C-8zA  
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保付支票certified cheque "WXUz  
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未获兑现支票，退票returned cheque <m{#u4FC'  
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横线支票crossed cheque a0B%x!y^  
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普通横线general crossing l>BM}hS  
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特别横线special crossing V,[[#a)y  
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空白支票blank cheque b`DPlQHj  
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失效支票，过期支票stale cheque )7P>Hj  
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普通支票open cheque E 0!0 uSg&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B7[#z{8'#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KRP6b:+4L  
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支票换现金||兑现to cash a cheque KMl3`+i  
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清理票款to clear a cheque I-kK^_0mV<  
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保证兑现to certify a cheque o(D_ /]'8  
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填写支票数额to fill up a cheque #0^a-47PA<  
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支票上划线to cross a cheque ~~p )_  
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开发支票to make out a cheque oIE3`\xS  
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签发支票，开立支票to draw a cheque||to issue a cheque \,!Qo*vj  
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透支支票to overdraw a cheque yVpru8+eD  
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背书支票to endorse a cheque T/hz23nH  
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请付票款||清付票款to pay a cheque||to honour a cheque 6J-=6t|  
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支票退票to dishonour a cheque S]&aDg1y}  
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拒付支票to refuse a cheque '@^mesMG  
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拒付支票to stop payment of a cheque wkJ@#jD*[  
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提示要求付款to present for payment 7eF
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见票即付持票人payable to bearer | `?J2WGe  
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支付指定人payable to order z6Nz)$!_i  
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已过期||无效out of date||stale p@d_Ru  
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请给出票人R/D||refer to drawer Fgi;%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds srS)"Jt  
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文字与数字不一致words and figures differ X7*fmD=Uy  
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支票 qv<^%7gq  
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时间已过account closed qsYg %Z  
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更改处应加盖印章alterations require initials 1c*;Lr.K  
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时间已过effects not cleared qXoq< |  
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停止付款payment stopped F;T;'!mb  
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支票毁损cheque mutilated 6A ptq  
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汇款||寄钱to remit||to send money Th$xk9TK^@  
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寄票供取款||支票支付to send a cheque for payment `r0lu_.$]4  
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寄款人a remitter lcVG<*gf-  
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收款人a remittee |+qsO;  
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国外汇票foreign Bill wn\R|'Rdz  
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国内汇票inland Bill >4os%T  
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跟单汇票documentary bill s|X_:3\x  
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空头汇票accommodation bill K>n@8<7  
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原始汇票original bill ;j+*}|!  
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改写||换新票据renewed bill ;Eh"]V,e  
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即期汇票sight bill||bill on demand D}UgC\u  
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…days after date||…days after date…日后付款 P/Y)Yx_(  
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…months after date||…months after date…月后付款 _xnJfW_  
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见票后…日付款…days after sight||…days sight u`Kc\B Sn  
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见票后…月付款…months after sight||…months sight 1[-`*Ph  
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同组票据set of bills u#Bj#y!  
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单张汇票sola of exchange||sole of exchange K1- RJj\L  
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远期汇票usance bill||bill at usance ~{N#JO Y}Z  
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长期汇票long bill p:ZQ*Ue  
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短期汇票short bill R@`xS<`L/  

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逾期汇票overdue bill ~
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宽限日期days of grace m
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电汇telegraphic transfer （T.T） u{dkUG1ia  
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邮汇postal order||postal note （Am.）||post office order||money order &?']EcU5h9  
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本票promissory note （P/N） "g(q)u >  
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押汇负责书||押汇保证书letter of hypothecation 0|4R8Dh*-  
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副保||抵押品||付属担保物collateral security xx?0F tuq  
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担保书trust receipt||letter of indemnity HhzPKd  
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承兑||认付acceptance Aiqb*v$  
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单张承兑general acceptance \`8F.oZ^)  
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有条件承兑qualified acceptance D9 n+eZ  
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附条件认付conditional acceptance za8+=?  
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部分认付partial acceptance   uYd_5 nw