[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。   YfDWM7x7,  
会计报表statement of account C`K^L=8`{  
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往来帐目account current +5X DF  
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现在往来帐||存款额current accout <kc#thL  
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销货帐account sales ;YH[G;aJ  
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共同计算帐项joint account 9-lEtl%  
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未决帐项outstanding account P:{<*`q  
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贷方帐项credit account||creditor account >k(MUmhX  
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借方帐项debit account||debtor account 7y<1LQ;}  
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应付帐||应付未付帐account payable vq'k|_Qi=  
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应收帐||应收未收帐account receivable &|o$=Ad  
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新交易||新帐new account !a-b6Aa  
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未决帐||老帐old account
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现金帐cash account 4^Rd{'m t  
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流水帐running account q31>uF  
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暂记帐||未定帐suspense account ([E]_Q  
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过期帐||延滞帐overdue account||pastdue account {})$ 99"x  
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杂项帐户sundry account m,MSMw1p  
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详细帐单||明细表detail account DSyXr~p8  
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呆帐bad account w4};q%OBj  
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会计项目title of account L8$1K&!  
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会计薄||帐薄account-book /n5n )P@L  
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营业报告书||损益计算表account of budiness||business report  Lc2QXeo8  
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借贷细帐||交验帐account rendered 
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明细帐account stated C*kK)6v`  
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与…银行开立一户头to open an account with 1T|$ BK@)  
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与…银行建立交易to keep account with 3{7T4p.G  
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继续记帐to keep account :z"!kzdJ  
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与…有交易to have an account with vDj;>VE2b  
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作成会计帐||有往来帐项to make out an account with 1}m3;  
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清算||清理债务to make up an account R`'1t3p0i  
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清洁帐目||与…停止交易to close ones account with w`HI]{hE~N  
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结帐to close an account sp9W?IJ 6c  
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清理未付款to ask an account||to demand an account r4}*l7Q  
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结清差额to balance the account with ?}p:J{  
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清算to settle an account||to liquidate an account||to square an account afEF]i  
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审查帐目||监查帐目to audit an account |AhF7Mj*  
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检查帐目to examine an account KP"%Rm`XN  
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转入A的帐户to charge the amount to As account d' >>E  
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以计帐方式付款to pay on account zy'D!db`Z  
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代理某人||为某人on ones account||on account of one ?DV5y|}pj  
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为自己计算||独立帐目on ones own account d(`AXyw  
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由某人收益并负风险on ones account and risk||for ones account and risk 0IkM  
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由某人负担for ones account||for account of one aolN<u3G  
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按某人指示||列入某人帐户by order and for account of one VZn=rw  
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列入5月份帐目for May account B$Z3+$h fF  
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编入某中帐项下to pass to the account of||to place to the account of SlLw{Yb7\.  
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寄出清算书to send in an account||to send in render an account zLw{ {|  
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支票薄cheque book Q? t^@  
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支票陈票人cheque drawer `fXyWrz-k  
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持票人cheque holder X.F^$  
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不记名支票cheque to bearer||bearer cheque / Ss7"*JLe  
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记名支票||认人支票cheque to order @Y,7'0U  
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到期支票antedated cheque ^\:8w0Y^  
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未到期支票postdated cheque  mV^Zy  
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保付支票certified cheque y;?ie]3G  
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未获兑现支票，退票returned cheque Hy"x  
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横线支票crossed cheque -F"QEL#   
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普通横线general crossing Ioy  
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特别横线special crossing g[>\4B9t  
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空白支票blank cheque <WXzh5D2  
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失效支票，过期支票stale cheque m\>a,oZH  
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普通支票open cheque }u+a<:pkK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CSbI85F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dLsn\m>  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque w#JJXXQI  
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保证兑现to certify a cheque PN~@  
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填写支票数额to fill up a cheque q'oMAMf}  
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支票上划线to cross a cheque ;o/>JHGj  
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开发支票to make out a cheque ~Au,
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签发支票，开立支票to draw a cheque||to issue a cheque  4RK W  
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透支支票to overdraw a cheque E6Rz@"^XV  

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背书支票to endorse a cheque oIGrA-T}  
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请付票款||清付票款to pay a cheque||to honour a cheque ,= (Z00#(  
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支票退票to dishonour a cheque %xwIt~ Y  
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拒付支票to refuse a cheque 3`O?16O  
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拒付支票to stop payment of a cheque @L84>3O  
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提示要求付款to present for payment 6{x,*[v  
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见票即付持票人payable to bearer e]ig !G]  
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支付指定人payable to order Jxf~&!zR  
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已过期||无效out of date||stale 6nDV1O5  
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请给出票人R/D||refer to drawer iK;dU 2h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2^~<("+w  
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文字与数字不一致words and figures differ DG(7|`(aY  
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支票 Jsg I'  
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时间已过account closed lJy kyyCY+  
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更改处应加盖印章alterations require initials ~Y=@$!Uq  
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时间已过effects not cleared 9z m |Lbj  
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停止付款payment stopped t$&Qv)  
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支票毁损cheque mutilated ~+D*:7Y_  
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汇款||寄钱to remit||to send money c"YXxAJ  
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寄票供取款||支票支付to send a cheque for payment Z{-Lc68  
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寄款人a remitter >hMUr
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收款人a remittee T~4mQuYi  
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国外汇票foreign Bill suJ_nb  
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国内汇票inland Bill d<p2/aA  
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跟单汇票documentary bill mx
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空头汇票accommodation bill -mNQ;zI1  
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原始汇票original bill S 
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改写||换新票据renewed bill ~&G4)AM  
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即期汇票sight bill||bill on demand j\
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…days after date||…days after date…日后付款 D!> d0k,Y  
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…months after date||…months after date…月后付款 T{MC-j _T9  
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见票后…日付款…days after sight||…days sight -e`;bX_N)  
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见票后…月付款…months after sight||…months sight _vYzF+  
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同组票据set of bills ?C;JJ#Ho  
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单张汇票sola of exchange||sole of exchange YB!!/ SX4  
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远期汇票usance bill||bill at usance oh\ ,O
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长期汇票long bill I6dm@{/:>  
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短期汇票short bill k/`i6%F#m  
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逾期汇票overdue bill f!g<3X{=  
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宽限日期days of grace 'j79G
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电汇telegraphic transfer （T.T） I'IB_YRL4  
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邮汇postal order||postal note （Am.）||post office order||money order ?)cJZ>$!w  
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本票promissory note （P/N） U42\.V0  
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押汇负责书||押汇保证书letter of hypothecation D8/sz`N7Q  
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副保||抵押品||付属担保物collateral security cEi<}9r  
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担保书trust receipt||letter of indemnity P1QB`&8F  
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承兑||认付acceptance 7xDN.o*>  
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单张承兑general acceptance EG1x  
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有条件承兑qualified acceptance )`RZkCe  
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附条件认付conditional acceptance "GBUQ}  
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部分认付partial acceptance   B#4S/d{/