[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。   @E)XT\;3  
会计报表statement of account qQ_B[?+W  
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往来帐目account current +|?c_vD  
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现在往来帐||存款额current accout 7/1S5yUr|  
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销货帐account sales Gt%ko
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共同计算帐项joint account lrE0)B5F  
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未决帐项outstanding account 4TKi)0 #7  
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贷方帐项credit account||creditor account OS 6 )`  
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借方帐项debit account||debtor account qcot T\rq  
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应付帐||应付未付帐account payable ,54<U~Lg:  
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应收帐||应收未收帐account receivable #r:`bQ0;  
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新交易||新帐new account 5dF=DCZ  
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未决帐||老帐old account IO#W#wW$M  
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现金帐cash account oc(bcU  
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流水帐running account >{S$0D  
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暂记帐||未定帐suspense account ([Aq  
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过期帐||延滞帐overdue account||pastdue account S nHAY<  
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杂项帐户sundry account p|d9g ^  
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详细帐单||明细表detail account 7]%il[  
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呆帐bad account p2vBj.*J  
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会计项目title of account ]$*{<
  
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会计薄||帐薄account-book IWqxT?*  
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营业报告书||损益计算表account of budiness||business report wLSZL  
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借贷细帐||交验帐account rendered m5w9l"U]H  
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明细帐account stated x7Rq|NQ  
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与…银行开立一户头to open an account with V`,[=u?c  
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与…银行建立交易to keep account with #IaBl?}r^  
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继续记帐to keep account h:jI  
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与…有交易to have an account with 4 uy@ {  
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作成会计帐||有往来帐项to make out an account with B N*,!fx  
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清算||清理债务to make up an account M-Z6TL  
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清洁帐目||与…停止交易to close ones account with :*P___S=  
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结帐to close an account %<=vbL9  
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清理未付款to ask an account||to demand an account fb0T/JTw  
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结清差额to balance the account with [2
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清算to settle an account||to liquidate an account||to square an account ##`;Eh0a  
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审查帐目||监查帐目to audit an account f^6&Fb>  
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检查帐目to examine an account vbWJhjK0h  
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转入A的帐户to charge the amount to As account 6"7:44O;G  
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以计帐方式付款to pay on account h=v[i!U-eY  
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代理某人||为某人on ones account||on account of one q*F ~~J!P  
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为自己计算||独立帐目on ones own account +Dq|l}  

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由某人收益并负风险on ones account and risk||for ones account and risk ' FPcAW^8  
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由某人负担for ones account||for account of one uS: A4tN  
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按某人指示||列入某人帐户by order and for account of one z^ aCQ3E  
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列入5月份帐目for May account Edf=?K+\!i  
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编入某中帐项下to pass to the account of||to place to the account of QoW(tM  
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寄出清算书to send in an account||to send in render an account \yJZvhUk  

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支票薄cheque book 2|0Je^$|  
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支票陈票人cheque drawer ^w;o

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持票人cheque holder ZfFIX5Qd\  
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不记名支票cheque to bearer||bearer cheque 7%:??*"~  
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记名支票||认人支票cheque to order (,- 5(fW  
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到期支票antedated cheque 9O),/SH;:  
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未到期支票postdated cheque q6;OS.f  
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保付支票certified cheque + 6x"trC  
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未获兑现支票，退票returned cheque H"Q(2I  
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横线支票crossed cheque IL!BPFG w  
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普通横线general crossing hWe}'L-  
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特别横线special crossing l0gH(28K  
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空白支票blank cheque L=d$"Q  
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失效支票，过期支票stale cheque V%i<;C  
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普通支票open cheque Ya vfjS:2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x2Ha&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S*;#'j)4+  
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支票换现金||兑现to cash a cheque 7TP$  
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清理票款to clear a cheque &u&2D$K,tp  
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保证兑现to certify a cheque FSv1X  
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填写支票数额to fill up a cheque bG52s  
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支票上划线to cross a cheque 'wa g |-
  
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开发支票to make out a cheque \Ph]*%  

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签发支票，开立支票to draw a cheque||to issue a cheque FWIih5 3`  
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透支支票to overdraw a cheque <8$Md4r  
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背书支票to endorse a cheque OqtQA#uL  
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请付票款||清付票款to pay a cheque||to honour a cheque 3=IG#6)~C  
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支票退票to dishonour a cheque |"_)zQ  
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拒付支票to refuse a cheque S3QaYq"v  
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拒付支票to stop payment of a cheque <M=';h^w2  
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提示要求付款to present for payment +eC3?B8rN  
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见票即付持票人payable to bearer u"\=^F
 
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支付指定人payable to order ^zHRSO  
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已过期||无效out of date||stale - {0g#G  
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请给出票人R/D||refer to drawer -nOq\RYV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ",T`\8&@e  
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文字与数字不一致words and figures differ e+l\\9v  
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支票 puA|NT  
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时间已过account closed W~<m[#:6C  
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时间已过effects not cleared j3{HkcjJG  
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停止付款payment stopped @UV{:]f~e  
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支票毁损cheque mutilated i%MA"I\9  
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汇款||寄钱to remit||to send money MUB37  
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寄票供取款||支票支付to send a cheque for payment @C=M UT-!  
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寄款人a remitter GQ[pG{_+  
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收款人a remittee <wa(xDBw  
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国外汇票foreign Bill eC;!YGZ  
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国内汇票inland Bill 'W(xgOP1  
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跟单汇票documentary bill 7*;^UqGjz  
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空头汇票accommodation bill sUbFRq  
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原始汇票original bill :u-.T.zZl  
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改写||换新票据renewed bill +Vy_9I(4Z  
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即期汇票sight bill||bill on demand K:_($
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…days after date||…days after date…日后付款 VaJfD1zd1  
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…months after date||…months after date…月后付款 oCuV9dA
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见票后…日付款…days after sight||…days sight Gkmsaf>  
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见票后…月付款…months after sight||…months sight >{t+4p4k.  
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同组票据set of bills v|&s4x?D  
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单张汇票sola of exchange||sole of exchange q~O>a0f0  
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远期汇票usance bill||bill at usance 'hI
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长期汇票long bill x8
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短期汇票short bill ]]/lC  
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逾期汇票overdue bill }# Xi`<{  
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宽限日期days of grace Spo+@G  
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电汇telegraphic transfer （T.T） m^A]+G#/  
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邮汇postal order||postal note （Am.）||post office order||money order F.0d4:A+  
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本票promissory note （P/N） Q!]IG;3Sx|  
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押汇负责书||押汇保证书letter of hypothecation  f`J|>Vk  
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副保||抵押品||付属担保物collateral security LzE/g)>  
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担保书trust receipt||letter of indemnity j{ "[Ec  
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承兑||认付acceptance {XHk6w *-  
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单张承兑general acceptance QT; Va#a  
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有条件承兑qualified acceptance 6F-JK1i  
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附条件认付conditional acceptance G *@@K  
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部分认付partial acceptance   }!=U ^A)