[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。   /2;dH]o0  
会计报表statement of account V#0 dGP-Z  
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往来帐目account current Vd+td;9(  
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现在往来帐||存款额current accout bauA}3  
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销货帐account sales Y?yo\(Cdx  
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共同计算帐项joint account A4G,}r *n  
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未决帐项outstanding account nPcS3!7B#  
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贷方帐项credit account||creditor account AZwl fdLB  
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借方帐项debit account||debtor account OJAx:&]3  
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应付帐||应付未付帐account payable lT.zNhz:d9  
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应收帐||应收未收帐account receivable ^q ;Cx7T_p  
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新交易||新帐new account [,=d7*b(l  
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未决帐||老帐old account OifvUTl9b  
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现金帐cash account {<2>6 _z  
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流水帐running account 7JUbVa%  
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暂记帐||未定帐suspense account %KtU1A(["  
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过期帐||延滞帐overdue account||pastdue account Z!6UW:&~7  
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杂项帐户sundry account 5 L/x-i  
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详细帐单||明细表detail account  G2`${aMS  
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呆帐bad account ^~$\ g]  
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会计项目title of account W@.Ji B  
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会计薄||帐薄account-book `&!k!FZY*  
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营业报告书||损益计算表account of budiness||business report 9CJ(Z+;OM  
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借贷细帐||交验帐account rendered s$w;q\1z  
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明细帐account stated B(_WZa!  
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与…银行开立一户头to open an account with yVX8e I  
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与…银行建立交易to keep account with g^7MM
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继续记帐to keep account ,WDX(  
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与…有交易to have an account with L\%orLEmK  
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作成会计帐||有往来帐项to make out an account with  HCWNo  
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清算||清理债务to make up an account bQ'8SCe  
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清洁帐目||与…停止交易to close ones account with FAsFjRS  
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结帐to close an account t]aea*B  
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清理未付款to ask an account||to demand an account 6$\jAd |  
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结清差额to balance the account with ag-f{UsTy  
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清算to settle an account||to liquidate an account||to square an account N@ \&1I`c$  
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审查帐目||监查帐目to audit an account : cB=SYcC%  
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检查帐目to examine an account ,#MCn  
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转入A的帐户to charge the amount to As account ,XDRO./+T  
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以计帐方式付款to pay on account Bn@(zHG+5&  
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代理某人||为某人on ones account||on account of one >
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为自己计算||独立帐目on ones own account M5gWD==uP  
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由某人收益并负风险on ones account and risk||for ones account and risk ;)N>t\v  
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由某人负担for ones account||for account of one 0c}  }Q  
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按某人指示||列入某人帐户by order and for account of one s"t$0cH9  
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列入5月份帐目for May account ]]zPq<b2  
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编入某中帐项下to pass to the account of||to place to the account of /`mks1:pK  
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寄出清算书to send in an account||to send in render an account N;\'N ne  
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支票薄cheque book BocSwf;v.  
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支票陈票人cheque drawer r,h%[JKM  
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持票人cheque holder [n:<8ho  
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不记名支票cheque to bearer||bearer cheque neLAEHV  
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记名支票||认人支票cheque to order t+!$[K0/  
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到期支票antedated cheque [D\k^h  
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未到期支票postdated cheque $7^o#2 B  
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保付支票certified cheque 8ap%?  
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未获兑现支票，退票returned cheque U_I5fK=  
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横线支票crossed cheque W*),y:  
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普通横线general crossing rrik,qyv6  
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特别横线special crossing *Doa*wQ  
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空白支票blank cheque \o*5  
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失效支票，过期支票stale cheque nxnv,AZG  
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普通支票open cheque !Prg_6 `  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Vc\MV0lr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IP xiV]c  
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支票换现金||兑现to cash a cheque 4'/nax$Bx;  
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清理票款to clear a cheque H<i]V9r  
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保证兑现to certify a cheque a*lh)l<KV  
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填写支票数额to fill up a cheque >E;uU[v)I  
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支票上划线to cross a cheque y- '$(x
 
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开发支票to make out a cheque at#ja_ hd  
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签发支票，开立支票to draw a cheque||to issue a cheque _mqL8ho  
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透支支票to overdraw a cheque 6iVxc|Ia  
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背书支票to endorse a cheque }eCw6  
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请付票款||清付票款to pay a cheque||to honour a cheque `uv2H$  
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支票退票to dishonour a cheque SE@LYeC}dE  
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拒付支票to refuse a cheque YqhAZp<  
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拒付支票to stop payment of a cheque Xb|:vr\v  
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提示要求付款to present for payment Jj; L3S  
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见票即付持票人payable to bearer e>} s;H,  
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支付指定人payable to order ((YMVe  
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已过期||无效out of date||stale nHM
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请给出票人R/D||refer to drawer VACQ+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %|s;C  
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文字与数字不一致words and figures differ Xpr?Kgz  
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支票 52@C9Q,  
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时间已过account closed E(*0jAvO[z  
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更改处应加盖印章alterations require initials 4Gk WRu1  
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时间已过effects not cleared u}#(.)a:  
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停止付款payment stopped iW)8j 8  
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支票毁损cheque mutilated fW{(lPx  
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汇款||寄钱to remit||to send money zyk T*V  
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寄票供取款||支票支付to send a cheque for payment C/q'=:H;  
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寄款人a remitter 4R#chQ  
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收款人a remittee Q0)#8Rc
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国外汇票foreign Bill 034iK[ib"  
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国内汇票inland Bill ;nI] !g:  
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跟单汇票documentary bill mu\6z_e  
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空头汇票accommodation bill C1V|0hu  
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原始汇票original bill wVvF^VHV^  
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改写||换新票据renewed bill 1m'k|Ka  
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即期汇票sight bill||bill on demand eJrQ\>z]V&  
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…days after date||…days after date…日后付款 bYc V$KJk  
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…months after date||…months after date…月后付款 EW}Bzh>b  
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见票后…日付款…days after sight||…days sight R1s`z|?
 
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见票后…月付款…months after sight||…months sight d}Xr}  
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同组票据set of bills N(O9&L*4fm  

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单张汇票sola of exchange||sole of exchange E}%B;"b/Tj  
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远期汇票usance bill||bill at usance *}Xf!"I#]N  
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长期汇票long bill 'Oxy$U   
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短期汇票short bill HsxVZ.dS  
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逾期汇票overdue bill ,t3wp#E2#  
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宽限日期days of grace 8bxfj<O,  
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电汇telegraphic transfer （T.T） `34zkPB??  
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邮汇postal order||postal note （Am.）||post office order||money order {baq+  
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本票promissory note （P/N） XFg9P}"  
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押汇负责书||押汇保证书letter of hypothecation Qd)q([  
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副保||抵押品||付属担保物collateral security IO wj>t  
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担保书trust receipt||letter of indemnity 2uzW+D6J  
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承兑||认付acceptance A8x
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单张承兑general acceptance F7A=GF'  
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有条件承兑qualified acceptance 9"NF/)_  
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附条件认付conditional acceptance jGJLSEe_  
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部分认付partial acceptance   FFl!\y*0z