[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。   5?"ZM'4  
会计报表statement of account =T6\kz9)`  
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往来帐目account current b5C #xxIO  
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现在往来帐||存款额current accout ?y
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销货帐account sales mmti3Y  
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共同计算帐项joint account >EG;2]M&  
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未决帐项outstanding account ~-x\E#(  
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贷方帐项credit account||creditor account W%x#ps5%  
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借方帐项debit account||debtor account |tkmO:  
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应付帐||应付未付帐account payable ?0F#\0  
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应收帐||应收未收帐account receivable ! JN @4  
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新交易||新帐new account
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未决帐||老帐old account dbR4%;<  
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现金帐cash account =e63>*M|  
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流水帐running account Jx_4:G  
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暂记帐||未定帐suspense account q /#O :Q  
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过期帐||延滞帐overdue account||pastdue account dg-pwWqN  
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杂项帐户sundry account :geXplTx  
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详细帐单||明细表detail account Mcf
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呆帐bad account Z"P{/~HG  
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会计项目title of account C~ >'pS6%5  
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会计薄||帐薄account-book 3#dUQ1qo6  
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营业报告书||损益计算表account of budiness||business report 4*'NpqC(_  

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借贷细帐||交验帐account rendered KExfa4W 3{  
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明细帐account stated L&l>?"_  
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与…银行开立一户头to open an account with 2-2' c?%  
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与…银行建立交易to keep account with 2 !{P<   
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继续记帐to keep account lnTl"9F  
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与…有交易to have an account with 594$X@!v  
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作成会计帐||有往来帐项to make out an account with !1|f ,9C  
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清算||清理债务to make up an account !! #\P7P  
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清洁帐目||与…停止交易to close ones account with g~N)~]0{  
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结帐to close an account  ]5c|  
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清理未付款to ask an account||to demand an account M,|o2'  
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结清差额to balance the account with 6]na#<  
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清算to settle an account||to liquidate an account||to square an account \U p<m>3
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审查帐目||监查帐目to audit an account 8ec~"vGLz~  
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检查帐目to examine an account 7vgz=- MZ#  
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转入A的帐户to charge the amount to As account ,c}Q;eYc3  
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以计帐方式付款to pay on account 8V.x%T  
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代理某人||为某人on ones account||on account of one zLC\Rc4  
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为自己计算||独立帐目on ones own account W/xb[w9v  
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由某人收益并负风险on ones account and risk||for ones account and risk $nBzYRc"3  
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由某人负担for ones account||for account of one a*KB'u6
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按某人指示||列入某人帐户by order and for account of one '72ZLdi}-  
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列入5月份帐目for May account 2Cj?k.Zk  
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编入某中帐项下to pass to the account of||to place to the account of 0ppZ~}&  
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寄出清算书to send in an account||to send in render an account %7z  
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支票薄cheque book %, XyhS5[o  
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支票陈票人cheque drawer y8D'V)B
  
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持票人cheque holder mflH&Bx9  
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不记名支票cheque to bearer||bearer cheque wh<+.Zp  
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记名支票||认人支票cheque to order EdhT;!  
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到期支票antedated cheque SYOND>E  
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未到期支票postdated cheque \`-/\N  
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保付支票certified cheque [k ZvBd  
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未获兑现支票，退票returned cheque ;\DXRKR  
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横线支票crossed cheque GU8b_~Gk?  
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普通横线general crossing RMMx6L|-:  
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特别横线special crossing n_Px=s!1p@  
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空白支票blank cheque h@7Shp  
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失效支票，过期支票stale cheque 9JV(}v5[  
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普通支票open cheque ER~m &JI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B.vg2N
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c+c3C8s*8  
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支票换现金||兑现to cash a cheque 9=7),`$  
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清理票款to clear a cheque 7K>FCT  
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保证兑现to certify a cheque 0l#gS;  
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填写支票数额to fill up a cheque Cg<:C?>!p  
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支票上划线to cross a cheque 12BTZ  
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开发支票to make out a cheque $BKGPGmh  
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签发支票，开立支票to draw a cheque||to issue a cheque t<s:ut)Q!  
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透支支票to overdraw a cheque EEFM1asJf  
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背书支票to endorse a cheque #s'9Yd d  
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请付票款||清付票款to pay a cheque||to honour a cheque dYV'<  
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支票退票to dishonour a cheque \x?q!(;G2  
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拒付支票to refuse a cheque Lt>"R! "x  
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拒付支票to stop payment of a cheque (#x<qi,T  
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提示要求付款to present for payment /W&Ro5-  
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见票即付持票人payable to bearer %xZYIYKf  
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支付指定人payable to order d,kh6'g2@  
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已过期||无效out of date||stale ?/ xk  
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请给出票人R/D||refer to drawer A[lbBR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _'
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文字与数字不一致words and figures differ _<tWy+.  
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支票 5( BB`)  
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时间已过account closed =eG?O7z&  
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更改处应加盖印章alterations require initials /^_~NF#  
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时间已过effects not cleared QwF\s13  
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停止付款payment stopped ^{z
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支票毁损cheque mutilated h#_KO-#.[  
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汇款||寄钱to remit||to send money D H7B4P  
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寄票供取款||支票支付to send a cheque for payment ~W?F.  
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寄款人a remitter 8sMDe'  
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收款人a remittee ;Y/{q B!  
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国外汇票foreign Bill t(<^
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国内汇票inland Bill *,C[yg1P  
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跟单汇票documentary bill o+9b%I
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空头汇票accommodation bill 1|]IWX|  
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原始汇票original bill x2q6y  
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改写||换新票据renewed bill M @|n"(P  
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即期汇票sight bill||bill on demand *u?QO 4>  
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…days after date||…days after date…日后付款 bc+~g>o  
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…months after date||…months after date…月后付款 $)HD`E  
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见票后…日付款…days after sight||…days sight {;z{U;j  

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见票后…月付款…months after sight||…months sight u[{j;l(  
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同组票据set of bills :4Gc'bR  
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单张汇票sola of exchange||sole of exchange Po)!vL"   
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远期汇票usance bill||bill at usance $wr B5m?  
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长期汇票long bill ; ,vGw<|o  
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短期汇票short bill 5[[ mS  
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逾期汇票overdue bill (u{?aG~  
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宽限日期days of grace cIS?EW]S%X  
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电汇telegraphic transfer （T.T） nI es}n:  
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邮汇postal order||postal note （Am.）||post office order||money order lEYAq'=  
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本票promissory note （P/N） Z1y=L$t8  
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押汇负责书||押汇保证书letter of hypothecation fP KFU  
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副保||抵押品||付属担保物collateral security a/{M2  
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担保书trust receipt||letter of indemnity vveL|j  
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承兑||认付acceptance VsQ~Y,7  
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单张承兑general acceptance
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有条件承兑qualified acceptance !Z!X]
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附条件认付conditional acceptance )>(ZX
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部分认付partial acceptance   Y[rRz6.*(