[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。   fX1Ib$v  
会计报表statement of account C8(0|XX  
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往来帐目account current
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现在往来帐||存款额current accout <Y;w I#C  
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销货帐account sales 4:s,e<Tc4v  
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共同计算帐项joint account (H]NL  
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未决帐项outstanding account 3A! |M5  
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贷方帐项credit account||creditor account vnlHUQLO  
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借方帐项debit account||debtor account 'PTQ S,E  
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应付帐||应付未付帐account payable +Je%8jH  
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应收帐||应收未收帐account receivable
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新交易||新帐new account ;2aPhA  
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未决帐||老帐old account b4(,ls  
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现金帐cash account 8RcLs1n/  
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流水帐running account ofs'xs1C  
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暂记帐||未定帐suspense account Ggbz  
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过期帐||延滞帐overdue account||pastdue account *bzqH2h8  
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杂项帐户sundry account &<- S-e  
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详细帐单||明细表detail account I |"
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呆帐bad account v]T?xo~@'  
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会计项目title of account ~
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营业报告书||损益计算表account of budiness||business report {e0(M*u  
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借贷细帐||交验帐account rendered E H|L1g  
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明细帐account stated '-3K`[  
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与…银行开立一户头to open an account with t$?#@8Y
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与…银行建立交易to keep account with -z% ->OUu  
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继续记帐to keep account dV-6l6  
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与…有交易to have an account with Xe(]4Ux  
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作成会计帐||有往来帐项to make out an account with TP)o0U  
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清算||清理债务to make up an account D[4%CQ1m  
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清洁帐目||与…停止交易to close ones account with dTte4lh  
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结帐to close an account !)05,6WQ  
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清理未付款to ask an account||to demand an account u#Bj#y!  
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结清差额to balance the account with gADqIPu]  
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清算to settle an account||to liquidate an account||to square an account $_e{Zv[  
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审查帐目||监查帐目to audit an account n7zM;@{7  
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检查帐目to examine an account z`D|O|#q
 
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转入A的帐户to charge the amount to As account ;6?,Yhk$h  
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以计帐方式付款to pay on account m
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代理某人||为某人on ones account||on account of one -W:@3\{  
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为自己计算||独立帐目on ones own account pTJ_DH  
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由某人收益并负风险on ones account and risk||for ones account and risk HD,6  
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由某人负担for ones account||for account of one UY:Be8C A  
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按某人指示||列入某人帐户by order and for account of one "k),;1  
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列入5月份帐目for May account 3@<m/%  
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编入某中帐项下to pass to the account of||to place to the account of Q0xQxz  
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寄出清算书to send in an account||to send in render an account !'>#!S~h3  
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支票薄cheque book UG6\OgkL+  
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支票陈票人cheque drawer mrVN&.  
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持票人cheque holder rhN"
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不记名支票cheque to bearer||bearer cheque (k%r_O 6  
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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  <*p  
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未到期支票postdated cheque z}p*";)A  
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保付支票certified cheque B{1yMJA  
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未获兑现支票，退票returned cheque ?gXdi<2Qn  
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横线支票crossed cheque mpl^LF[  
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普通横线general crossing H"|oI|~  
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特别横线special crossing g^:7mG6C  
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空白支票blank cheque E%)3{#.z  
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失效支票，过期支票stale cheque BctU`.  
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普通支票open cheque >zv}59M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~g;lVj,N'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .^uYr^(|[  
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支票换现金||兑现to cash a cheque WR4\dsgCU  
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清理票款to clear a cheque y Ide]  
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保证兑现to certify a cheque w]V dIS  
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填写支票数额to fill up a cheque (]p,Z<f  
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支票上划线to cross a cheque *ZA.O  
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开发支票to make out a cheque l*C(FPw4  
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签发支票，开立支票to draw a cheque||to issue a cheque !<xeAo%8  
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透支支票to overdraw a cheque U.HeIJ#  
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背书支票to endorse a cheque |0$wRl+kN  
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请付票款||清付票款to pay a cheque||to honour a cheque +iYy^oXxw  
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支票退票to dishonour a cheque A!Ls<D
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拒付支票to refuse a cheque A<zSh}eh6  
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拒付支票to stop payment of a cheque 3+/{}rv  
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提示要求付款to present for payment <ZV  !fn  
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见票即付持票人payable to bearer A9[ELD>p  
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支付指定人payable to order QDg\GA8|  
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已过期||无效out of date||stale 9?M><bBX  
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请给出票人R/D||refer to drawer  SoY=
  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 85<zl|ZD  
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文字与数字不一致words and figures differ +IiL(\ew  
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支票 rkdwGqG  
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时间已过account closed {"dU?/d  
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时间已过effects not cleared H1H+TTZr  
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停止付款payment stopped 3[: |)i)  
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支票毁损cheque mutilated ^[{\ZX  
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汇款||寄钱to remit||to send money `Z*k M VN  
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寄票供取款||支票支付to send a cheque for payment v:c_q]z#B  
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寄款人a remitter w:l/B '%]Y  
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收款人a remittee &CCp@" +  
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国外汇票foreign Bill 6@`Y6>}$_  
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国内汇票inland Bill [ay~l%x  
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跟单汇票documentary bill XJl2_
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空头汇票accommodation bill :*V1jp+  
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原始汇票original bill "71@WLlN  
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改写||换新票据renewed bill /PbN!r<1  
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即期汇票sight bill||bill on demand z-*/jFE  
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…days after date||…days after date…日后付款 }ie\-V  
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…months after date||…months after date…月后付款 zmk#gk2H  
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见票后…日付款…days after sight||…days sight CO!K[q#  
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见票后…月付款…months after sight||…months sight IM:*uv  
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同组票据set of bills _JZS;8WYR  
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单张汇票sola of exchange||sole of exchange i,jPULzyjk  
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远期汇票usance bill||bill at usance yZJR7+  
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长期汇票long bill Q$_S/d%*  
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短期汇票short bill dQ+{
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逾期汇票overdue bill |`d5Y#26  
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宽限日期days of grace ,1+AfI  
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电汇telegraphic transfer （T.T） _B4H"2}[Y  
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邮汇postal order||postal note （Am.）||post office order||money order J{Fu8  
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本票promissory note （P/N） v{7Jzjd  
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押汇负责书||押汇保证书letter of hypothecation E>xd*23+\  
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副保||抵押品||付属担保物collateral security 5e^t;  
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担保书trust receipt||letter of indemnity I yvJwrO  
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承兑||认付acceptance w-9FF%@<  
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单张承兑general acceptance =?Y%w%2  
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有条件承兑qualified acceptance ,A`.u\f(:  
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附条件认付conditional acceptance L8"0o 0-  
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部分认付partial acceptance   vb 2mY