[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。   ,]1oG=`3v  
会计报表statement of account Md~% e'  
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往来帐目account current 5pJ)OX  
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现在往来帐||存款额current accout 0q|.]:][Eo  
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销货帐account sales I9sx*'  
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共同计算帐项joint account Pm2T
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未决帐项outstanding account 8Iz-YG~%3  
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贷方帐项credit account||creditor account 9.<dS  
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借方帐项debit account||debtor account ls5s
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应付帐||应付未付帐account payable JfJUOaL  
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应收帐||应收未收帐account receivable Hwr# NKz-  
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新交易||新帐new account +f{CfWIKs  
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未决帐||老帐old account #St=%!  
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现金帐cash account Ql1HaC/5)-  

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流水帐running account pdcP;.  
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暂记帐||未定帐suspense account ]+1?T)<!  
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过期帐||延滞帐overdue account||pastdue account 0\G`AO;D  
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杂项帐户sundry account K6#9HF'2I  
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详细帐单||明细表detail account t`b>iX%(1t  
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呆帐bad account W~15[r0  
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会计项目title of account GarPnb  
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会计薄||帐薄account-book |*4)G6J@n  
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营业报告书||损益计算表account of budiness||business report x`'2oz=,F4  
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借贷细帐||交验帐account rendered JTcK\t8  
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明细帐account stated
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与…银行开立一户头to open an account with M[5zn  
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与…银行建立交易to keep account with `Q2 `":  
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继续记帐to keep account &(!Sy?tNe  
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与…有交易to have an account with ^FSUK  
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作成会计帐||有往来帐项to make out an account with "rz|sbj  
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清算||清理债务to make up an account O`e0r%SJ  
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清洁帐目||与…停止交易to close ones account with *JXiOs  
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结帐to close an account >V:g'[b  
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清理未付款to ask an account||to demand an account d)|{iUcW  
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结清差额to balance the account with 8;7Y}c  
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清算to settle an account||to liquidate an account||to square an account \
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审查帐目||监查帐目to audit an account 7G}vQO  
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检查帐目to examine an account }x4,a6^  
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转入A的帐户to charge the amount to As account dwks"5l  

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以计帐方式付款to pay on account 0`/PEK{  
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代理某人||为某人on ones account||on account of one W5?F?Dp!v  
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为自己计算||独立帐目on ones own account RsU=fe,  
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由某人收益并负风险on ones account and risk||for ones account and risk o9M[Zr1@k  
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由某人负担for ones account||for account of one 3ydOBeY  
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按某人指示||列入某人帐户by order and for account of one 8%JxXtWW`  
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列入5月份帐目for May account vTjgW?9  
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编入某中帐项下to pass to the account of||to place to the account of NAhV8  
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寄出清算书to send in an account||to send in render an account rq9{m (
  
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支票薄cheque book W^0F(9~!(  
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支票陈票人cheque drawer lDV8<  

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持票人cheque holder WKX5Dl  
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不记名支票cheque to bearer||bearer cheque Dqe)8 r  
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记名支票||认人支票cheque to order >1a-}>r  
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到期支票antedated cheque |K'{R'A  
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未到期支票postdated cheque w(r$n|Ks9  
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保付支票certified cheque B+
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未获兑现支票，退票returned cheque J:f>/  
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横线支票crossed cheque vQ+}rHf`[  
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普通横线general crossing nen6!bw4  
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特别横线special crossing uA C:&  
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空白支票blank cheque w?C_LP  
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失效支票，过期支票stale cheque Q+mMpI  
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普通支票open cheque "c!s\iuBU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;zs*Zd7h M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +D?d)lK  
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支票换现金||兑现to cash a cheque 7S] h:q%%  
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清理票款to clear a cheque 3;>(W  
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保证兑现to certify a cheque /4_}wi\  
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填写支票数额to fill up a cheque T{uktIO/  
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支票上划线to cross a cheque '')G6-c/  
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开发支票to make out a cheque >F+:ej  
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签发支票，开立支票to draw a cheque||to issue a cheque LL[+QcH  
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透支支票to overdraw a cheque >p<(CVX[  
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背书支票to endorse a cheque qS2%U?S7  
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请付票款||清付票款to pay a cheque||to honour a cheque EXBfzK)a  
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支票退票to dishonour a cheque mdZELRu  
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拒付支票to refuse a cheque "|Pl(HX  
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拒付支票to stop payment of a cheque ~'U;).C   
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提示要求付款to present for payment MO D4O4z&  
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见票即付持票人payable to bearer va<+)b\  
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支付指定人payable to order +/X'QB$R  

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已过期||无效out of date||stale F9<OKcXH  
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请给出票人R/D||refer to drawer nx4aGS"F:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3dbf!  
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文字与数字不一致words and figures differ v<SEGv-  
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支票 A1q^E(}O  
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时间已过account closed QdTe !f|  
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更改处应加盖印章alterations require initials 9yh@_~ rZ  
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时间已过effects not cleared @"!SU'*  
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停止付款payment stopped M@kZ(Rkv  
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支票毁损cheque mutilated 50&F#v%YB  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment 2-0cB$W+  
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寄款人a remitter MuGg z>CV[  
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收款人a remittee LFyceFbm  
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国外汇票foreign Bill q}$=bR1+  
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国内汇票inland Bill i@5%d!J  
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跟单汇票documentary bill oxQID  
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空头汇票accommodation bill ~88 Tz+  
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原始汇票original bill h#>L:Wf5E  
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改写||换新票据renewed bill Z,!Xxv;4  
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即期汇票sight bill||bill on demand 19 wqDIE0  
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…days after date||…days after date…日后付款 8@yc}~8 *  
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…months after date||…months after date…月后付款 (1AA;)`Kp  
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见票后…日付款…days after sight||…days sight }S MJD  
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见票后…月付款…months after sight||…months sight e*2&s5 #RT  
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同组票据set of bills m/hi~.D9  
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单张汇票sola of exchange||sole of exchange u1)TG"+0  
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远期汇票usance bill||bill at usance foz5D9sQ  
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长期汇票long bill -S,ir  
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短期汇票short bill \
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逾期汇票overdue bill ^%oG8z,L  
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宽限日期days of grace JMirz~%ib  
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电汇telegraphic transfer （T.T） r%y;8$/-  
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邮汇postal order||postal note （Am.）||post office order||money order KkdG.c'  
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本票promissory note （P/N） kM l@v`  
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押汇负责书||押汇保证书letter of hypothecation ;&+[W(7Sy  
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副保||抵押品||付属担保物collateral security [GR]!\!%~  
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担保书trust receipt||letter of indemnity Gd30Be2gd  
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承兑||认付acceptance r@*=|0(OrK  
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单张承兑general acceptance 6keP'
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有条件承兑qualified acceptance `e'G.@  
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附条件认付conditional acceptance B>~k).M&,  
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部分认付partial acceptance   ]j& FbP)3