[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。   (B zf
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会计报表statement of account W<uL{k.Kpd  
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往来帐目account current Eh)VU_D  
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现在往来帐||存款额current accout \T_?<t,UT  
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销货帐account sales 6)eU &5z1?  
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共同计算帐项joint account "Rp]2'?  
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未决帐项outstanding account 0OMyE9jJJ  
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贷方帐项credit account||creditor account CW=-@W7  
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借方帐项debit account||debtor account =P
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应付帐||应付未付帐account payable gHlahg  
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应收帐||应收未收帐account receivable 8}Y( @ %4  
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新交易||新帐new account 7@DinA!  
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未决帐||老帐old account ^%d+nKx9nL  
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现金帐cash account _ 'AIXez7q  
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流水帐running account uB,B%XHj  
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暂记帐||未定帐suspense account @;<w"j`r  
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过期帐||延滞帐overdue account||pastdue account l}(~q!
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杂项帐户sundry account V7401@F  
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详细帐单||明细表detail account ~82jL%-u  
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呆帐bad account K^,&ub.L)  
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会计项目title of account (iCZz{l@~  
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会计薄||帐薄account-book gQ I(=in  
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营业报告书||损益计算表account of budiness||business report r?"}@MRW  
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借贷细帐||交验帐account rendered g/U$!d_  
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明细帐account stated {
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与…银行开立一户头to open an account with 7zJrT5   
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与…银行建立交易to keep account with <<7,kfR  
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继续记帐to keep account dt-Qu},8-  
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与…有交易to have an account with g)Vq5en*  
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作成会计帐||有往来帐项to make out an account with 36kc4=  
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清算||清理债务to make up an account (B>yaM#5  
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清洁帐目||与…停止交易to close ones account with T=eT^?v  
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结帐to close an account G?Qe"4 .  
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清理未付款to ask an account||to demand an account T8,k77  
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结清差额to balance the account with t/v@vJ`vSH  
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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 YYTO,4  
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检查帐目to examine an account >[Xm |A#  
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转入A的帐户to charge the amount to As account jG+
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以计帐方式付款to pay on account 'bLP~  
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代理某人||为某人on ones account||on account of one UqD5 A~w  
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为自己计算||独立帐目on ones own account Ly^E& ,)  
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由某人收益并负风险on ones account and risk||for ones account and risk ,)Yao;Cvd  
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由某人负担for ones account||for account of one ; qO@A1Hq  
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按某人指示||列入某人帐户by order and for account of one f&K}IM8& #  
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列入5月份帐目for May account [fd~nD#.  
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编入某中帐项下to pass to the account of||to place to the account of Tsu\oJ[  
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寄出清算书to send in an account||to send in render an account Q{ O
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支票薄cheque book O2C6V>Q;  
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支票陈票人cheque drawer %cS#+aK6M'  
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持票人cheque holder ~H
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不记名支票cheque to bearer||bearer cheque *<w3" iq  
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记名支票||认人支票cheque to order 
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到期支票antedated cheque /=b
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未到期支票postdated cheque /GyEVCc  
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保付支票certified cheque k/U>N|5  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque gUspGsfr  
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普通横线general crossing gbJG`zC>U  
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特别横线special crossing GZ <nXU>  
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空白支票blank cheque #.o0m guU  
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失效支票，过期支票stale cheque ERp{gB2U?  
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普通支票open cheque *l:&f_ngV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !8o\.uyi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M.S s:ttj  
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支票换现金||兑现to cash a cheque s+'XQs^{aj  
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清理票款to clear a cheque (2d3jQN`  
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保证兑现to certify a cheque <&6u]uKrW  
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填写支票数额to fill up a cheque JCNk\@0i*  
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支票上划线to cross a cheque &>g~-s  
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开发支票to make out a cheque K0oFPDJN  
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签发支票，开立支票to draw a cheque||to issue a cheque 5j`v`[B;  
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透支支票to overdraw a cheque 6g~+( ({lQ  
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背书支票to endorse a cheque MJ\r 4n  
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请付票款||清付票款to pay a cheque||to honour a cheque Z%e|*GS{  
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支票退票to dishonour a cheque ZV( w
  
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拒付支票to refuse a cheque SM<d  
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拒付支票to stop payment of a cheque yl/a:Q  
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提示要求付款to present for payment GS4_j
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见票即付持票人payable to bearer vI|As+`$d  
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支付指定人payable to order az2Xch]  
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已过期||无效out of date||stale 8^vArS;  
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请给出票人R/D||refer to drawer `)tA YH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nh0&'hA  
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文字与数字不一致words and figures differ ]| WA#8_|  
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支票 61|B]ei/  
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时间已过account closed >3P9 i ;W  
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更改处应加盖印章alterations require initials L$hc,  
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时间已过effects not cleared a.,i .2  
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停止付款payment stopped QiU_hz6?v  
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支票毁损cheque mutilated TPK@*9rI  
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汇款||寄钱to remit||to send money pl\b-  
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寄票供取款||支票支付to send a cheque for payment )&z4_l8`=  
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寄款人a remitter r--;yEjWE  
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收款人a remittee Qc3?}os2  
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国外汇票foreign Bill {82rne`[  
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国内汇票inland Bill 6RP+4c  
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跟单汇票documentary bill I%i:)6Un-y  
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空头汇票accommodation bill @> :i-5  
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原始汇票original bill NQR^%<hU  
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改写||换新票据renewed bill ] R<FKJ[  
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即期汇票sight bill||bill on demand 3KT_AJ4}  
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…days after date||…days after date…日后付款 ~v\hIm3=m  
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…months after date||…months after date…月后付款 #B}Qt5w  
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见票后…日付款…days after sight||…days sight 6WO7+M;z  
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见票后…月付款…months after sight||…months sight #]X2^ND47  
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同组票据set of bills z{' 6f@]  
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单张汇票sola of exchange||sole of exchange 6J"(xT  
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远期汇票usance bill||bill at usance Wz5=(<{S  
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长期汇票long bill D>Ua#<52q  
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短期汇票short bill KD=bkZ&  
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逾期汇票overdue bill kJ__:rS(T_  
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宽限日期days of grace }wSi~^*  
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电汇telegraphic transfer （T.T） ~c{:DM  
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邮汇postal order||postal note （Am.）||post office order||money order PM$Ee #62R  
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本票promissory note （P/N） dTEJ=d40  
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押汇负责书||押汇保证书letter of hypothecation aI#4H+/  
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副保||抵押品||付属担保物collateral security Tc ZnmN  
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担保书trust receipt||letter of indemnity +I|8Q|^SD  
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承兑||认付acceptance 2]jPv0u  
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单张承兑general acceptance ((3t:  
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有条件承兑qualified acceptance RJJ1  
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附条件认付conditional acceptance c]Un
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部分认付partial acceptance   zi!#\s^