[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。   !6=;dX  
会计报表statement of account M=pQx$ %a  
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往来帐目account current )LFbz#;Y  
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现在往来帐||存款额current accout scH61Y8`  
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销货帐account sales K $-  *  
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共同计算帐项joint account p7Wt(A  
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未决帐项outstanding account |> STb\  
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贷方帐项credit account||creditor account e3SnC:OWf  
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借方帐项debit account||debtor account $\J5l$tU  
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应付帐||应付未付帐account payable G|Et'k.F4  
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应收帐||应收未收帐account receivable \[3~*eX6  
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新交易||新帐new account pV ^+X}  
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未决帐||老帐old account /io06)-/n  
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现金帐cash account ny13+Q`^  
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流水帐running account hc q&`Gun  
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暂记帐||未定帐suspense account p\=T #lb  
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过期帐||延滞帐overdue account||pastdue account ulsU~WW7r  
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杂项帐户sundry account %J-0%-/_S:  
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详细帐单||明细表detail account D{B?2}X  
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呆帐bad account F@Sk=l(  
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会计项目title of account sn:VMHrOT  
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会计薄||帐薄account-book *MmH{!=  
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营业报告书||损益计算表account of budiness||business report /.e7#-+?  
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借贷细帐||交验帐account rendered H};1>G4  
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明细帐account stated VVSt,/S O  
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与…银行开立一户头to open an account with -/?)0E  
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与…银行建立交易to keep account with _33b %  
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继续记帐to keep account qj~=qV0p  
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与…有交易to have an account with #@DJf  
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作成会计帐||有往来帐项to make out an account with 2*75* EQCH  
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清算||清理债务to make up an account 01o<eZ,  
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清洁帐目||与…停止交易to close ones account with }o:LwxNO  
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结帐to close an account H8w[{'Mei  
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清理未付款to ask an account||to demand an account lUjZ=3"'
 
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结清差额to balance the account with Brxnl,%\  
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清算to settle an account||to liquidate an account||to square an account RTl C]`IGT  
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审查帐目||监查帐目to audit an account 7NRa
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检查帐目to examine an account Z]uc *Ed  
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转入A的帐户to charge the amount to As account OD7A(28  
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以计帐方式付款to pay on account )T9Cv8  
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代理某人||为某人on ones account||on account of one N<SW $ o  
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为自己计算||独立帐目on ones own account <m
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由某人收益并负风险on ones account and risk||for ones account and risk ">=Ep+ix  
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由某人负担for ones account||for account of one C+t3a@&|  
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按某人指示||列入某人帐户by order and for account of one y(<{ e~  
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列入5月份帐目for May account 8Ckd.HKpQ  
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编入某中帐项下to pass to the account of||to place to the account of qGN>a[D  
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寄出清算书to send in an account||to send in render an account 6H2Bf*i  
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支票薄cheque book " ]k}V2l  
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支票陈票人cheque drawer Chl^LEN:  
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持票人cheque holder Ys_LGfK  
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不记名支票cheque to bearer||bearer cheque .nEMd/pX  
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记名支票||认人支票cheque to order x(Uv>k~i}  
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到期支票antedated cheque ,_V/W'  
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未到期支票postdated cheque )(.g~Q:  
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保付支票certified cheque L$"x*2[A  
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未获兑现支票，退票returned cheque EJz!#f~  
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横线支票crossed cheque _ qOynW  
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普通横线general crossing I4ZbMnO  
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特别横线special crossing #~m^RoE  
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空白支票blank cheque ]C+PJ:CC  
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失效支票，过期支票stale cheque *j<#5=l  
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普通支票open cheque s/>0gu]A8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w .M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f
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支票换现金||兑现to cash a cheque %@aC5^Ovy+  
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清理票款to clear a cheque 8{icY|:MTN  
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保证兑现to certify a cheque /{[tU-}qJ  
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填写支票数额to fill up a cheque w!d(NA<|0]  
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支票上划线to cross a cheque \|]+sQWQ  
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开发支票to make out a cheque Sy*p6DP  
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签发支票，开立支票to draw a cheque||to issue a cheque W^;4t3eQf  
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透支支票to overdraw a cheque hVZS6gU,x  
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背书支票to endorse a cheque }KftVnD?  
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请付票款||清付票款to pay a cheque||to honour a cheque *xx)j:Sc2  
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支票退票to dishonour a cheque -Vmp6XY3q  
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拒付支票to refuse a cheque cp`ZeLz2^  
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拒付支票to stop payment of a cheque $p}q,f.  
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提示要求付款to present for payment  Oo~   
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见票即付持票人payable to bearer :hf%6N='kI  
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支付指定人payable to order G}dq ft5"  
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已过期||无效out of date||stale dD 6
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请给出票人R/D||refer to drawer }h sR}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k~QmDq  
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文字与数字不一致words and figures differ `0u)/s$  
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支票 MTbCL53!-  
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时间已过account closed O? 7hT!{  
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更改处应加盖印章alterations require initials !Okl3 !f
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时间已过effects not cleared T9>,Mx%D[  
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停止付款payment stopped 8b25D|8l  
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支票毁损cheque mutilated k+eeVy  
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汇款||寄钱to remit||to send money 7v`~;}5  
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寄票供取款||支票支付to send a cheque for payment LP?*RrM  
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寄款人a remitter NU3s^ 8\(  
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收款人a remittee y*- D
 
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国外汇票foreign Bill V~QOl=`K:  
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国内汇票inland Bill 1L4v X  
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跟单汇票documentary bill 3 nx*M=  
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空头汇票accommodation bill Aj"fkY|Q  
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原始汇票original bill "iuNYM5P  
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改写||换新票据renewed bill 0w6"p>s>c  
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即期汇票sight bill||bill on demand ({hW  
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…days after date||…days after date…日后付款 gzp]hh@4  
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…months after date||…months after date…月后付款 FivqyT7i  
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见票后…日付款…days after sight||…days sight v@qVT'qlU  
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见票后…月付款…months after sight||…months sight Ym9~/'%]  
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同组票据set of bills fh9w5hT={  
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单张汇票sola of exchange||sole of exchange CD)JCv  
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远期汇票usance bill||bill at usance OsgjSJrf  
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长期汇票long bill JQA]O/|N  
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短期汇票short bill J|DY /v  
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逾期汇票overdue bill $u::(s} x<  
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宽限日期days of grace mh,a}bX{  
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电汇telegraphic transfer （T.T） M[7$F&&n  
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邮汇postal order||postal note （Am.）||post office order||money order b}Xh|0`b+  
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本票promissory note （P/N） >yqFO  
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押汇负责书||押汇保证书letter of hypothecation [s~6,w

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副保||抵押品||付属担保物collateral security 'oF('uR  
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担保书trust receipt||letter of indemnity 4,?WNPqo  
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承兑||认付acceptance ma@!"Z8S  
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单张承兑general acceptance DJ|lel/'  
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有条件承兑qualified acceptance Qn)AS1pL+  
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附条件认付conditional acceptance @nIoIz D~  
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部分认付partial acceptance   ?vQ:z{BO