[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。   <
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会计报表statement of account 8iX?4qj{P  
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往来帐目account current n"_EDb  
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现在往来帐||存款额current accout Fnll&TF  
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销货帐account sales !7 *X{D v  
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共同计算帐项joint account lza'l  
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未决帐项outstanding account vK2L"e  
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贷方帐项credit account||creditor account o?hya.;h4  
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借方帐项debit account||debtor account Kw-E%7gh4c  
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应付帐||应付未付帐account payable c9f~^}jNb  
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应收帐||应收未收帐account receivable Ng+k{vA j  
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新交易||新帐new account roL~r`f`  
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未决帐||老帐old account 
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现金帐cash account e&]XiV'  
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流水帐running account wm@1jLjrQ  
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暂记帐||未定帐suspense account BflF*-s ^  
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过期帐||延滞帐overdue account||pastdue account "kf7??Z  
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杂项帐户sundry account vxbO>c  
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详细帐单||明细表detail account a>""MC2  
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呆帐bad account .}a@OLJd  
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会计项目title of account #4~Ivj  
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会计薄||帐薄account-book EY> %#0  
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营业报告书||损益计算表account of budiness||business report !X |Tf  
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借贷细帐||交验帐account rendered ^H&6'A`  
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明细帐account stated {?eD7xL:-  
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与…银行开立一户头to open an account with -C.eXR{s  
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与…银行建立交易to keep account with okr'=iDg  
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继续记帐to keep account dHd{9ftyF  
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与…有交易to have an account with +| Cvv]Tx1  
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作成会计帐||有往来帐项to make out an account with [,G]#<G?q  
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清算||清理债务to make up an account q
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清洁帐目||与…停止交易to close ones account with l ^$$d8  
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结帐to close an account Y$Os&t@bu  
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清理未付款to ask an account||to demand an account a0
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结清差额to balance the account with z?FZu
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清算to settle an account||to liquidate an account||to square an account (7-K4j`   
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审查帐目||监查帐目to audit an account 9Q].cDe[  
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检查帐目to examine an account `4l>%S8y:  
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转入A的帐户to charge the amount to As account ("mW=Ln  
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以计帐方式付款to pay on account ed*=p l3.  
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代理某人||为某人on ones account||on account of one N9{ivq|fO  
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为自己计算||独立帐目on ones own account 8v(Xr}q,r  
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由某人收益并负风险on ones account and risk||for ones account and risk AGrGZ7p]  
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由某人负担for ones account||for account of one %'^m6^g;  
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按某人指示||列入某人帐户by order and for account of one Uf_w o  
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列入5月份帐目for May account y"7TO#  
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编入某中帐项下to pass to the account of||to place to the account of <|.S~HLTQ  
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寄出清算书to send in an account||to send in render an account `.[hOQ7
 
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支票薄cheque book UPJgT N*  
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支票陈票人cheque drawer j7"E0Wc^o_  
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持票人cheque holder T 0^U ]C  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order )Oj bmU!7  
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到期支票antedated cheque [nG/>Z]W  
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未到期支票postdated cheque mv30xcc  
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保付支票certified cheque =E |[8 U)  
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未获兑现支票，退票returned cheque gB
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横线支票crossed cheque $g1p!  
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普通横线general crossing Uhg[#TUK  
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特别横线special crossing ;>Z#1~8  
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空白支票blank cheque !)LR41>?  
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失效支票，过期支票stale cheque  I s8|  
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普通支票open cheque =8 tduB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VfZ/SByh7p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^2=Jv.2{|  
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支票换现金||兑现to cash a cheque qrt+{5/t  
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清理票款to clear a cheque F htf4  
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保证兑现to certify a cheque *$hO C%(  
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填写支票数额to fill up a cheque !Noabt  
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支票上划线to cross a cheque q.g!WLiI  
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开发支票to make out a cheque ^U`[P@T  
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签发支票，开立支票to draw a cheque||to issue a cheque Duz}e80  
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透支支票to overdraw a cheque wuh$=fya  
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背书支票to endorse a cheque Q)Ppx7)  
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请付票款||清付票款to pay a cheque||to honour a cheque 6*]
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支票退票to dishonour a cheque 9@:&E  
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拒付支票to refuse a cheque Bp4QHv9xqL  
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拒付支票to stop payment of a cheque 2o/AH \=2  
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提示要求付款to present for payment os#j;C]l  
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见票即付持票人payable to bearer (]iw#m{  
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支付指定人payable to order 7OW;omT`  
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已过期||无效out of date||stale V{a7@_y  
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请给出票人R/D||refer to drawer wd1*wt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M,mj{OY~x  
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文字与数字不一致words and figures differ ;r`[6[AG  
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支票 ko  ~iDT  
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时间已过account closed T0aK1Lh  
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更改处应加盖印章alterations require initials bZ%[ON5OY  
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时间已过effects not cleared ( 6r9y3'  
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停止付款payment stopped
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支票毁损cheque mutilated 9}3W0F;  
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汇款||寄钱to remit||to send money zwAuF%U  
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寄票供取款||支票支付to send a cheque for payment r+ v
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寄款人a remitter ztb2Ign<  
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收款人a remittee (U-p&q>z  
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国外汇票foreign Bill >)5rOU  
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国内汇票inland Bill HqN|CwGgJ:  
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跟单汇票documentary bill u5idH),<  
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空头汇票accommodation bill oNiS"\t  
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原始汇票original bill 6W#+U<  
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改写||换新票据renewed bill kZn!]TseN  
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即期汇票sight bill||bill on demand pX*mX]  
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…days after date||…days after date…日后付款 AM Rj N;  
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…months after date||…months after date…月后付款 Jl^oDW  
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见票后…日付款…days after sight||…days sight T!;<Fy"p  
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见票后…月付款…months after sight||…months sight 1pz6e8p:m  
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同组票据set of bills +rql7D0st  
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单张汇票sola of exchange||sole of exchange C-2n2OM.  
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远期汇票usance bill||bill at usance -<<!eH  
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长期汇票long bill TbXZU$[c  
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短期汇票short bill 5-&P4  
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逾期汇票overdue bill L9AfLw5&X  
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宽限日期days of grace 'kUrSM'*$N  
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电汇telegraphic transfer （T.T） tdt6*  
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邮汇postal order||postal note （Am.）||post office order||money order v=W%|iZ  
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本票promissory note （P/N） UcK!v*3E  
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押汇负责书||押汇保证书letter of hypothecation Uz62!)  
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副保||抵押品||付属担保物collateral security ',Cc LN  
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担保书trust receipt||letter of indemnity #p[=iP
  
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承兑||认付acceptance \[8I5w-  
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单张承兑general acceptance {<|
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有条件承兑qualified acceptance jwE<}y I  
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附条件认付conditional acceptance C( r?1 ma  
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部分认付partial acceptance   0_Y;r{3m"