[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。   p*|ah%F6N  
会计报表statement of account :B ZMnCfA  
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往来帐目account current ic-IN~J-  
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现在往来帐||存款额current accout xO7Yt l  
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销货帐account sales @EH
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共同计算帐项joint account ~:[!Uyp0b  
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未决帐项outstanding account mb\
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贷方帐项credit account||creditor account }c% pH{HI  
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借方帐项debit account||debtor account \i ru7'S  
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应付帐||应付未付帐account payable IU#x [P!  
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应收帐||应收未收帐account receivable m'x;,xfY&F  
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新交易||新帐new account 5G(E&>~  
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未决帐||老帐old account i#W*'  
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现金帐cash account bik*ZC?E  
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流水帐running account T3N"CUk  
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暂记帐||未定帐suspense account s_ bR]G  
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过期帐||延滞帐overdue account||pastdue account 4(cJ^]wb^  
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杂项帐户sundry account
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详细帐单||明细表detail account 0C Aa^Q
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呆帐bad account ?+2b(2&MXE  
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会计项目title of account h7yqk4'Lq  
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会计薄||帐薄account-book }< 5F  
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营业报告书||损益计算表account of budiness||business report TNwKda+  
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借贷细帐||交验帐account rendered ^%>kO,  
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明细帐account stated 4QHS{tj  
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与…银行开立一户头to open an account with ,IHb+K  
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与…银行建立交易to keep account with tt_o$D ~kg  
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继续记帐to keep account 0(TTw(;  
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与…有交易to have an account with `#P$ ]:  
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作成会计帐||有往来帐项to make out an account with .="bzgC3A  
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清算||清理债务to make up an account :mppv8bh  
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清洁帐目||与…停止交易to close ones account with |SZo' 6  
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结帐to close an account D/ybFk  
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清理未付款to ask an account||to demand an account 4R^mI  
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结清差额to balance the account with CqMhk  
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清算to settle an account||to liquidate an account||to square an account 2jJmE&)7,  
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审查帐目||监查帐目to audit an account jl.p'$Fbn  
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检查帐目to examine an account Y_&g="`Q  
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转入A的帐户to charge the amount to As account rEhX/(n#  
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以计帐方式付款to pay on account Ei}/iBG@  
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代理某人||为某人on ones account||on account of one ,u }XWV  
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为自己计算||独立帐目on ones own account ptatzp]c#  
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由某人收益并负风险on ones account and risk||for ones account and risk Ee)[\Qjn  
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由某人负担for ones account||for account of one _It,%<3  
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按某人指示||列入某人帐户by order and for account of one m }a|FS  
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列入5月份帐目for May account U~h'*nV&  
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编入某中帐项下to pass to the account of||to place to the account of E XP%Mk/  
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寄出清算书to send in an account||to send in render an account ZX ?yL>4  
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支票薄cheque book 4h@Z/G!T3
 
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支票陈票人cheque drawer V.os  
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持票人cheque holder iXyO(w4D  
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不记名支票cheque to bearer||bearer cheque xs\!$*R  
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记名支票||认人支票cheque to order ;'81jbh  
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到期支票antedated cheque ; 7N Z<k  
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未到期支票postdated cheque nXjP
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保付支票certified cheque Lm@vXgMD  
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未获兑现支票，退票returned cheque p7:{^  
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横线支票crossed cheque + >cBVx6  
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普通横线general crossing ""s]zN
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特别横线special crossing z,{<Nm7&F  
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空白支票blank cheque 0%)i<a!_Z  
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失效支票，过期支票stale cheque zni)<fmju  
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普通支票open cheque -{`@=U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %T7nO%p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `GXkF:f=  
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支票换现金||兑现to cash a cheque O LI$1d_  
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清理票款to clear a cheque w,Ee>cV]a  
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保证兑现to certify a cheque 1".v6caW  
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填写支票数额to fill up a cheque m[k_>e\u  
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支票上划线to cross a cheque MQKfJru7  
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开发支票to make out a cheque HK+/:'Pu  
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签发支票，开立支票to draw a cheque||to issue a cheque :NJ(r(QG>  
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透支支票to overdraw a cheque ;O<9|?  
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背书支票to endorse a cheque GA`PY-Vs)  
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请付票款||清付票款to pay a cheque||to honour a cheque [=%TnT+^9  
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支票退票to dishonour a cheque 5Zw1y@k(  
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拒付支票to refuse a cheque ~8aJ S,u  
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拒付支票to stop payment of a cheque OiDh J  
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提示要求付款to present for payment m5G\}8|  
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见票即付持票人payable to bearer 1c+]gIe  
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支付指定人payable to order S(aZ4{a@  
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已过期||无效out of date||stale K \XyZ  
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请给出票人R/D||refer to drawer )EyI0R]5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _if|TFw;h  
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文字与数字不一致words and figures differ wiX~D  
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支票 NvjJb-u  
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时间已过account closed l!E7AKk8  
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更改处应加盖印章alterations require initials %=j3jj[  
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时间已过effects not cleared 1G~S|,8p  
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停止付款payment stopped J
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支票毁损cheque mutilated *p ? e.%nd  
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汇款||寄钱to remit||to send money }wSi~^*  
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寄票供取款||支票支付to send a cheque for payment 9+YD!y  
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寄款人a remitter f7}"lG]q  
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收款人a remittee [_y@M ]  
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国外汇票foreign Bill P2n2Qt2  
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国内汇票inland Bill ]0c P ml  
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跟单汇票documentary bill a!Yb1[  
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空头汇票accommodation bill r -
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原始汇票original bill + ?-qfp,:0  
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改写||换新票据renewed bill &B-[oqC?  
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即期汇票sight bill||bill on demand bLG]Wa  
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…days after date||…days after date…日后付款 f[/.I,9U^  
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…months after date||…months after date…月后付款 +}!DP~y+  
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见票后…日付款…days after sight||…days sight j)D-BK&+  
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见票后…月付款…months after sight||…months sight EnscDtf(  
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同组票据set of bills }z'DWp=uN  
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单张汇票sola of exchange||sole of exchange huAyjo  
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远期汇票usance bill||bill at usance _@prmSc  
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长期汇票long bill UD*+"~
 
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短期汇票short bill WFh@%j  
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逾期汇票overdue bill 5^F]tRz-  

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宽限日期days of grace IO[^z v4F  
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电汇telegraphic transfer （T.T） Q [:<S/w  
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邮汇postal order||postal note （Am.）||post office order||money order 66dTs,C  
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本票promissory note （P/N） 86{ZFtv  
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押汇负责书||押汇保证书letter of hypothecation ;*`_#Rn#  
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副保||抵押品||付属担保物collateral security ER2V*,n@  
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担保书trust receipt||letter of indemnity l]u
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承兑||认付acceptance UhBz<>i;!  

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单张承兑general acceptance _0*=u$~R  
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有条件承兑qualified acceptance y0y+%H-  
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附条件认付conditional acceptance iI} nW  
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部分认付partial acceptance   =3pD:L