[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。   u[!Ex=9W  
会计报表statement of account .|K\1qGW0  
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往来帐目account current m>b i$Y  
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现在往来帐||存款额current accout a[gN+DX%L  
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销货帐account sales zyI4E\  
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共同计算帐项joint account *Xd_=@L&B  
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未决帐项outstanding account yM34GS=,J  
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贷方帐项credit account||creditor account JGk,u6K7  
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借方帐项debit account||debtor account YJwz*@l  
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应付帐||应付未付帐account payable uO-R:MC  
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应收帐||应收未收帐account receivable QfM*K.7Sl  
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新交易||新帐new account y/ 2U:H  
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未决帐||老帐old account P6 G/J-  
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现金帐cash account _mL9G5~r  
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流水帐running account \9k{"4jX\  
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暂记帐||未定帐suspense account <FK7Rz:4T  
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过期帐||延滞帐overdue account||pastdue account ?\F,}e  
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杂项帐户sundry account )3B5"b,  
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详细帐单||明细表detail account \a]\jZb
 
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呆帐bad account = xX^  
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会计项目title of account BtHvfoT  
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会计薄||帐薄account-book H@j^,  
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营业报告书||损益计算表account of budiness||business report 5PL,~Y  
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借贷细帐||交验帐account rendered Csc2yI%3  
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明细帐account stated U;q)01   
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与…银行开立一户头to open an account with J;kbY9e  
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与…银行建立交易to keep account with 5
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继续记帐to keep account 5y'Yosy:  
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与…有交易to have an account with 3U`.:w`  
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作成会计帐||有往来帐项to make out an account with rN~`4mZ  
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清算||清理债务to make up an account YBO53S]=  
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清洁帐目||与…停止交易to close ones account with i=a LC*@  

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结帐to close an account  Dn3~8  
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清理未付款to ask an account||to demand an account kt#W~n  
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结清差额to balance the account with ~e+w@ lK  
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清算to settle an account||to liquidate an account||to square an account S8RB0^Q7  
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审查帐目||监查帐目to audit an account Mg$9'a"[\
 
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检查帐目to examine an account 5uer [1A  
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转入A的帐户to charge the amount to As account a
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以计帐方式付款to pay on account J#DcT@  
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代理某人||为某人on ones account||on account of one )<F\IM  
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为自己计算||独立帐目on ones own account q'U5QyuC  
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由某人收益并负风险on ones account and risk||for ones account and risk w
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由某人负担for ones account||for account of one TrU@mYnE  
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按某人指示||列入某人帐户by order and for account of one az;jMnPpR5  
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列入5月份帐目for May account >Ryss@o  
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编入某中帐项下to pass to the account of||to place to the account of Q@wq }vc!  
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寄出清算书to send in an account||to send in render an account |cGeL[  
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支票薄cheque book 9m!!b{  
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支票陈票人cheque drawer pJIE@Q|hi  
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持票人cheque holder VNrO(j DUv  
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不记名支票cheque to bearer||bearer cheque :~3{oZGX&  
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记名支票||认人支票cheque to order =Xy`"i{`(  
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到期支票antedated cheque "bR'Bt  
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未到期支票postdated cheque ]LB vYjMY  
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保付支票certified cheque yMbcFDlBr  
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未获兑现支票，退票returned cheque >{ECyh;  
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横线支票crossed cheque 0n*rs=\VG  
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普通横线general crossing ?..i4  
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特别横线special crossing f^!11/Wv  
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空白支票blank cheque $-$5ta{s  
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失效支票，过期支票stale cheque dd\bI_  
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普通支票open cheque [|a( y6Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7.Ml9{M/i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rDIhpT)a  
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支票换现金||兑现to cash a cheque 2f3=?YqD  
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清理票款to clear a cheque A$7Eo`Of  
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保证兑现to certify a cheque #04{(G|~+E  
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填写支票数额to fill up a cheque M'\pkzx  
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支票上划线to cross a cheque d@-wi%,^  
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开发支票to make out a cheque uDI LjOT  
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签发支票，开立支票to draw a cheque||to issue a cheque 'oC$6l'rQ  
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透支支票to overdraw a cheque j: <t  
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背书支票to endorse a cheque NtHbwU,  
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请付票款||清付票款to pay a cheque||to honour a cheque q1UBKhpnH  
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支票退票to dishonour a cheque PM @XtL7J  
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拒付支票to refuse a cheque 6%>/og\%  
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拒付支票to stop payment of a cheque ]+
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提示要求付款to present for payment hPcS, p{%  
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见票即付持票人payable to bearer kr#I{gF  
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支付指定人payable to order D{>\-]\  
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已过期||无效out of date||stale am2a#4`  

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请给出票人R/D||refer to drawer ^L ]B5,}-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x=h0Fq,T  
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文字与数字不一致words and figures differ 5. dl>,  
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支票 |e:rYLxm:  
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时间已过account closed !f`5B( @  
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更改处应加盖印章alterations require initials '<W<B!HP5Z  
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时间已过effects not cleared ?T <rt  
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停止付款payment stopped SetX#e?q~  
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支票毁损cheque mutilated L/%Y#  
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汇款||寄钱to remit||to send money \W
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寄票供取款||支票支付to send a cheque for payment L?Cjo4xS  
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寄款人a remitter pr/'J!{^  
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收款人a remittee ,WGc7NN`  
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国外汇票foreign Bill ##GY<\",;  
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国内汇票inland Bill )P%4:P  
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跟单汇票documentary bill D7gHE  
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空头汇票accommodation bill _@K YF)  
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原始汇票original bill tpGCrn2w>  
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改写||换新票据renewed bill V)h
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即期汇票sight bill||bill on demand \XDmK   
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…days after date||…days after date…日后付款 ]
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…months after date||…months after date…月后付款 gyFr"9';c  
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见票后…日付款…days after sight||…days sight }I'^./za
 
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见票后…月付款…months after sight||…months sight yW`e |!  
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同组票据set of bills *IqVY&  
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单张汇票sola of exchange||sole of exchange nALnB1  
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远期汇票usance bill||bill at usance > Y]_K  
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长期汇票long bill 5u s^B8Q  
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短期汇票short bill /tzlbI]z  
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逾期汇票overdue bill 6Hl<,(vn  
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宽限日期days of grace :cdQ (O.m  
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电汇telegraphic transfer （T.T） fB7ljg  
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邮汇postal order||postal note （Am.）||post office order||money order Bz:&f46{  
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本票promissory note （P/N） sjb-Me?  
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押汇负责书||押汇保证书letter of hypothecation &#-[Y:?lA  
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副保||抵押品||付属担保物collateral security F:_F
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担保书trust receipt||letter of indemnity JSRg? p\  
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承兑||认付acceptance p
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单张承兑general acceptance 8;0^'Qr8  
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有条件承兑qualified acceptance pLPd[a  
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附条件认付conditional acceptance g4Bg6<;  
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部分认付partial acceptance   LPMb0F}"5