[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。   xZ'`_x9l  
会计报表statement of account i;'X}KW  
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往来帐目account current V
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现在往来帐||存款额current accout C(|T/rQ-  
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销货帐account sales M Xt +  
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共同计算帐项joint account }`/n2  
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未决帐项outstanding account ND9>`I5  
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贷方帐项credit account||creditor account 4C9"Q,o%&  
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借方帐项debit account||debtor account nI
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应付帐||应付未付帐account payable *7fPp8k+Z;  
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应收帐||应收未收帐account receivable u{nWjqrM*5  
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新交易||新帐new account KY34 'Di  
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未决帐||老帐old account /(pD^D  
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现金帐cash account lJY=*KB(6  
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流水帐running account k^\&.63(  
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暂记帐||未定帐suspense account y-q?pqt  
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过期帐||延滞帐overdue account||pastdue account 4S EC4yO  
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杂项帐户sundry account FY}*Z=D%  
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详细帐单||明细表detail account #TwE??m
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呆帐bad account ;C3?Ic  
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会计项目title of account >d V@9  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report )stWr r&  
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借贷细帐||交验帐account rendered 2e@\6l,!^  
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明细帐account stated Q&
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与…银行建立交易to keep account with =PM
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继续记帐to keep account XPTB,1g+f  
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与…有交易to have an account with oe"ShhT  
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作成会计帐||有往来帐项to make out an account with \>7-<7+I6  
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清算||清理债务to make up an account U5 "v1"Ec  
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清洁帐目||与…停止交易to close ones account with k]5L\]>y  
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结帐to close an account R~-q!nC  
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清理未付款to ask an account||to demand an account c7wgjQ[   
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结清差额to balance the account with p?nVPTh  
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清算to settle an account||to liquidate an account||to square an account  ond/e&1  
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审查帐目||监查帐目to audit an account ,fFJSY^  
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检查帐目to examine an account \v Go5`  
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转入A的帐户to charge the amount to As account IRB;Q(Z   
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以计帐方式付款to pay on account '#?hm-Ga  
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代理某人||为某人on ones account||on account of one ><HXd+- sd  
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为自己计算||独立帐目on ones own account S 1JB]\  
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由某人收益并负风险on ones account and risk||for ones account and risk 2J$Uz, @  
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由某人负担for ones account||for account of one TkykI  
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按某人指示||列入某人帐户by order and for account of one l8Ox]%F  
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列入5月份帐目for May account <?eZ9eB  
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编入某中帐项下to pass to the account of||to place to the account of &o(? } W  
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寄出清算书to send in an account||to send in render an account 7)YU ;  
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支票薄cheque book VrDvd  
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支票陈票人cheque drawer -$*YN{D+  
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持票人cheque holder p 7sYgz  
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不记名支票cheque to bearer||bearer cheque ky*-_  
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记名支票||认人支票cheque to order r$+9grm<  
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到期支票antedated cheque n'&WIf3  
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未到期支票postdated cheque a/_`1  
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保付支票certified cheque O32:j   
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未获兑现支票，退票returned cheque &9'6hM u  
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横线支票crossed cheque Ek84yme#  
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普通横线general crossing @]~\H-8  
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特别横线special crossing >RR
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空白支票blank cheque zK33.HY  
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失效支票，过期支票stale cheque ^oj)# (3C  
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普通支票open cheque 2rne=L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qbmy~\ZY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |eJ4"OPC  

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支票换现金||兑现to cash a cheque CpO!xj+  
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清理票款to clear a cheque UV$v:>K#  
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保证兑现to certify a cheque 7$k[cL1  
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填写支票数额to fill up a cheque @u#Tx%  
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支票上划线to cross a cheque Yu`b []W  
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开发支票to make out a cheque W/OZ}ky}^  
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签发支票，开立支票to draw a cheque||to issue a cheque "JT R5;`w  
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透支支票to overdraw a cheque fE8/tx](  
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背书支票to endorse a cheque T}jryN;J
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请付票款||清付票款to pay a cheque||to honour a cheque ! c(B c ^  
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支票退票to dishonour a cheque E`}KVi57
 
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拒付支票to refuse a cheque 3iMh)YH5b  
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拒付支票to stop payment of a cheque icLf;@  
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提示要求付款to present for payment }D-h=,];  
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见票即付持票人payable to bearer Z<
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支付指定人payable to order A 6v<+`?  
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已过期||无效out of date||stale K"B2 SsC  
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请给出票人R/D||refer to drawer !
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \}[{q  
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文字与数字不一致words and figures differ 7.@$D;L9  
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支票 Qvo(2(  
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时间已过account closed 4Rj;lAlwB  
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更改处应加盖印章alterations require initials rK 9  
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时间已过effects not cleared v|r\kr k  
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停止付款payment stopped (3PkTQlE  
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支票毁损cheque mutilated )\fAy  
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汇款||寄钱to remit||to send money yO }RkRA  
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寄票供取款||支票支付to send a cheque for payment }2dz];bR  
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寄款人a remitter & .XYI3Ab1  
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收款人a remittee MZ" yjQA  
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国外汇票foreign Bill `>M;f%s  
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国内汇票inland Bill 43_;Z| T  
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跟单汇票documentary bill GS),rNBur  
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空头汇票accommodation bill `dB!Ia|  
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原始汇票original bill ZM)YRdh  
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改写||换新票据renewed bill f"^G \  
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即期汇票sight bill||bill on demand <sXmk{  
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…days after date||…days after date…日后付款 OyTEd5\3  
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…months after date||…months after date…月后付款 R
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见票后…日付款…days after sight||…days sight D9OI", h  
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见票后…月付款…months after sight||…months sight `Qzga}`"]  
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同组票据set of bills oBVYgv)  
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单张汇票sola of exchange||sole of exchange [Tha j  
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远期汇票usance bill||bill at usance KH4 5A'o  
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长期汇票long bill 8FY.u{93  
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短期汇票short bill .r~!d|
  
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逾期汇票overdue bill \Y[  
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宽限日期days of grace *&VH!K#@{  
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电汇telegraphic transfer （T.T） *Vk%"rwaG  
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邮汇postal order||postal note （Am.）||post office order||money order ?b?`(JTR  
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本票promissory note （P/N） }kg?A o
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押汇负责书||押汇保证书letter of hypothecation hX#s3)87  
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副保||抵押品||付属担保物collateral security W@NM~+)e  
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担保书trust receipt||letter of indemnity D3#/*Ky  
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承兑||认付acceptance 8D[8(5  
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单张承兑general acceptance 4^1B'>I  
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有条件承兑qualified acceptance j?Ki<MD1  
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附条件认付conditional acceptance q1j<p
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部分认付partial acceptance   jRN*W2]V