[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。   ZeO>Ag^
 
会计报表statement of account `4CRpz  
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往来帐目account current j*5VJ:  
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现在往来帐||存款额current accout RA6D dqT~  
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销货帐account sales 4v>V7T.  
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共同计算帐项joint account ;VuIQ*@m"  
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未决帐项outstanding account sqw _c{9  
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贷方帐项credit account||creditor account ^tah4QmUA  
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借方帐项debit account||debtor account rnr7t \a~]  

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应付帐||应付未付帐account payable U2aE:$oeYi  
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应收帐||应收未收帐account receivable h
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新交易||新帐new account Cpj_mMtu  
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未决帐||老帐old account ={fi&j  
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现金帐cash account $d"6y  
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流水帐running account 3]!(^N>V  
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暂记帐||未定帐suspense account "-hgeQX  
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过期帐||延滞帐overdue account||pastdue account [p<L*3<  
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杂项帐户sundry account ^WeT3b q  
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详细帐单||明细表detail account RH`m=?~J,  
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呆帐bad account ^) SvH  

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会计项目title of account 7mu%|!  
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会计薄||帐薄account-book Tv(s?T6f  
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营业报告书||损益计算表account of budiness||business report eQ*gnV}rE%  
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借贷细帐||交验帐account rendered .$q]<MK8  
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明细帐account stated X=DJOepH'  
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与…银行开立一户头to open an account with -5C
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与…银行建立交易to keep account with D0(gEb  
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继续记帐to keep account V-jo2+Y5=  
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与…有交易to have an account with 6/GhQ/T%D  
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作成会计帐||有往来帐项to make out an account with <1hwXo  
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清算||清理债务to make up an account u52@{@Ad  
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清洁帐目||与…停止交易to close ones account with \0b",|"3  
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结帐to close an account mNV4"lNR  
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清理未付款to ask an account||to demand an account PUa~Apj'  
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结清差额to balance the account with *gBaF/C  
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清算to settle an account||to liquidate an account||to square an account 8l?]UFM>C  
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审查帐目||监查帐目to audit an account @UvjJ  
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检查帐目to examine an account @ cv`}k  
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转入A的帐户to charge the amount to As account |z5olu$gVc  
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以计帐方式付款to pay on account x%$Z/  
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代理某人||为某人on ones account||on account of one D:){T>  
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为自己计算||独立帐目on ones own account bXtA4O  
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由某人收益并负风险on ones account and risk||for ones account and risk Ot v{#bB$  
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由某人负担for ones account||for account of one q^,^tw  
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按某人指示||列入某人帐户by order and for account of one pvcf_w`n
 
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列入5月份帐目for May account A(<- U|  
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编入某中帐项下to pass to the account of||to place to the account of ]>x674H  
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寄出清算书to send in an account||to send in render an account eeuAo&L&  
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支票薄cheque book ~|?2<g$gYR  
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支票陈票人cheque drawer '?Hy"5gUA  
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持票人cheque holder JCE364$$"  
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不记名支票cheque to bearer||bearer cheque !'n+0  
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记名支票||认人支票cheque to order %K?~$;Z.  
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到期支票antedated cheque CYG'WFvZZ  
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未到期支票postdated cheque $D8KEkW  
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保付支票certified cheque  m;8_A|$A  
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未获兑现支票，退票returned cheque (S1$g ~t;  
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横线支票crossed cheque t+p-,ey^@  
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普通横线general crossing b-%7@j  
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特别横线special crossing CuU"s)  
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空白支票blank cheque ,O $F`0>9A  
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失效支票，过期支票stale cheque ;/>~|@  
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普通支票open cheque ?9 2+(s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "fS9Nx3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gO_^{>2  
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支票换现金||兑现to cash a cheque A]Q4f
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清理票款to clear a cheque (|h<{ -L  
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保证兑现to certify a cheque DlfXzKn;  
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填写支票数额to fill up a cheque z}OY'}sk8  
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支票上划线to cross a cheque *!'00fv  
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开发支票to make out a cheque ,Sghi&Ky  
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签发支票，开立支票to draw a cheque||to issue a cheque HgduH:
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透支支票to overdraw a cheque AUzJ:([V  
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背书支票to endorse a cheque Hagj^8  
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请付票款||清付票款to pay a cheque||to honour a cheque oV,>u5:B  
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支票退票to dishonour a cheque )x?F1/  
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拒付支票to refuse a cheque 3PI{LU  
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拒付支票to stop payment of a cheque mbJ#-^}V  
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提示要求付款to present for payment )5'S=av9  
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见票即付持票人payable to bearer T"dWrtO  
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支付指定人payable to order 0#XZ_(@%  
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已过期||无效out of date||stale 'DRyOJnr  
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请给出票人R/D||refer to drawer ]#+fQR$!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a"#5JcR3  
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文字与数字不一致words and figures differ xjv?Z"X  
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支票 "mHSbG  
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时间已过account closed ]7c715@  
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更改处应加盖印章alterations require initials MP0gLi  
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时间已过effects not cleared 7l f* vqG  
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停止付款payment stopped 5wiU4-{  
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支票毁损cheque mutilated RzFv``g  
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汇款||寄钱to remit||to send money l9#M`x9  
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寄票供取款||支票支付to send a cheque for payment ` *h-j/M  
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寄款人a remitter (A/ V(.!  
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收款人a remittee bC)diC  
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国外汇票foreign Bill /wH]OD{  
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国内汇票inland Bill yG2j!D  
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跟单汇票documentary bill 50uNgLs  
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空头汇票accommodation bill x.xfMM2n  
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原始汇票original bill <p-R{}8  
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改写||换新票据renewed bill TB1E1  
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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 {%)bxk6  
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…months after date||…months after date…月后付款 $NWXn,Y'  
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见票后…日付款…days after sight||…days sight KtG|m'\D  
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见票后…月付款…months after sight||…months sight C1:efa<wV  
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同组票据set of bills C{`+h163\  
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单张汇票sola of exchange||sole of exchange }Dc0 Y  
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远期汇票usance bill||bill at usance rwWs\~.H  
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长期汇票long bill swss#?.se  
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短期汇票short bill ] lE6:^V  
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逾期汇票overdue bill .bE+dA6:v  
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宽限日期days of grace ;m`k#J?  
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电汇telegraphic transfer （T.T） "xe %  IS  
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邮汇postal order||postal note （Am.）||post office order||money order -'ePx f  
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本票promissory note （P/N） sOQF_X(.x  
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押汇负责书||押汇保证书letter of hypothecation -T3 z@k  
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副保||抵押品||付属担保物collateral security d~n|F|`:  
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担保书trust receipt||letter of indemnity jYE<d&Cq  
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承兑||认付acceptance !Z lBM{C  
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单张承兑general acceptance X <QSi
 
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有条件承兑qualified acceptance hr9rI  
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附条件认付conditional acceptance ;>%@  
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部分认付partial acceptance   O)v?GQRj