[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。   .qcIl)3  
会计报表statement of account Q3$AL@".  
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往来帐目account current &C.{7ZNt  
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现在往来帐||存款额current accout /7nircXj@  
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销货帐account sales ._uXK[c7P  
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共同计算帐项joint account pE<@  
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未决帐项outstanding account xIN&>D'|N  
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贷方帐项credit account||creditor account pQGlg[i2/
 
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借方帐项debit account||debtor account |#_F  
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应付帐||应付未付帐account payable (Q_J{[F  
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应收帐||应收未收帐account receivable KlMSkdmW  
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新交易||新帐new account [9wuaw"~[Z  
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未决帐||老帐old account 1Mftq4nq  
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现金帐cash account Ihd{@6m  
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流水帐running account ~rUcko8  
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暂记帐||未定帐suspense account \E(Negt7  
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过期帐||延滞帐overdue account||pastdue account %kHe
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杂项帐户sundry account #j+0jFu  
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详细帐单||明细表detail account lYF~CNvE  
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呆帐bad account fEWXC|"  
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会计项目title of account +Fk]hCL  
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会计薄||帐薄account-book $:RP tG  
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营业报告书||损益计算表account of budiness||business report )y .1}R2[  
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借贷细帐||交验帐account rendered ;X zfd  
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明细帐account stated O>M4%p  
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与…银行开立一户头to open an account with evLZ<|  
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与…银行建立交易to keep account with hmG^l4B.T  
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继续记帐to keep account j,J/iJs  
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与…有交易to have an account with !D!1%@ e  
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作成会计帐||有往来帐项to make out an account with YM`I&!n  
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清算||清理债务to make up an account \Q~HL_fy|Y  
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清洁帐目||与…停止交易to close ones account with .271at#-  
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结帐to close an account #FwTV@  
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清理未付款to ask an account||to demand an account S4!}7NOh  
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结清差额to balance the account with EjjW%"C,  
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清算to settle an account||to liquidate an account||to square an account v9K=\ j  
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审查帐目||监查帐目to audit an account 9_&N0>OF  
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检查帐目to examine an account C?-_8OA  
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转入A的帐户to charge the amount to As account [qHt N.  
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以计帐方式付款to pay on account f)9{D[InM^  
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代理某人||为某人on ones account||on account of one #Ab,h#f*7  
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为自己计算||独立帐目on ones own account hY} .
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由某人收益并负风险on ones account and risk||for ones account and risk Q2 jl61d_9  
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由某人负担for ones account||for account of one RAY.]:}jr
 
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按某人指示||列入某人帐户by order and for account of one Y V#|qb  
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列入5月份帐目for May account Zzea  
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编入某中帐项下to pass to the account of||to place to the account of |\] _u 3  
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寄出清算书to send in an account||to send in render an account ganXO5T$  
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支票薄cheque book 01AzM)U3"m  
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支票陈票人cheque drawer +~cW0z  
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持票人cheque holder Mg^.~8\de  
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不记名支票cheque to bearer||bearer cheque xK;WJm"  
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记名支票||认人支票cheque to order tW7*(D  
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到期支票antedated cheque Kl)PF),  
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未到期支票postdated cheque Y/aNrI
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保付支票certified cheque ngC|BLT%h  
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未获兑现支票，退票returned cheque 7<?~A6  
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横线支票crossed cheque %` Q<_LTU  
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普通横线general crossing >kJEa8  
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特别横线special crossing #[a+m  
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空白支票blank cheque ,:!dqonn  
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失效支票，过期支票stale cheque B3V=;zn3  
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普通支票open cheque }FTyRHD|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .d;XLS~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #.(6 .Li  
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支票换现金||兑现to cash a cheque $Qv+*%c  
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清理票款to clear a cheque ^]$x/1I;  
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保证兑现to certify a cheque N%A[}Y0;MW  
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填写支票数额to fill up a cheque E0<9NFQr7  
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支票上划线to cross a cheque t]~Lo3  
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开发支票to make out a cheque ey@]B5  
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签发支票，开立支票to draw a cheque||to issue a cheque sS,Swgr  
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透支支票to overdraw a cheque +s:!\(BM  
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背书支票to endorse a cheque [lpzUB}<Yp  
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请付票款||清付票款to pay a cheque||to honour a cheque 6.},y<E  
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支票退票to dishonour a cheque L'LZK  
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拒付支票to refuse a cheque $R3]y9`?  
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拒付支票to stop payment of a cheque _-$ "F>  
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提示要求付款to present for payment tCAh?nR  
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见票即付持票人payable to bearer _5
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支付指定人payable to order )$XW~oA'  
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已过期||无效out of date||stale tLXwszR0r  
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请给出票人R/D||refer to drawer 45` i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1zwk0={x-%  
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文字与数字不一致words and figures differ XKD0n^L[  
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支票 2Wwzcvs@  
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时间已过account closed Y;$wD9W  
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更改处应加盖印章alterations require initials .J0s_[  
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时间已过effects not cleared Y+vG]?D  
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停止付款payment stopped Jg} w{,  
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支票毁损cheque mutilated Jbv66)0M  
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汇款||寄钱to remit||to send money Kvx~2ZMx6  
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寄票供取款||支票支付to send a cheque for payment `sW+R=  
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寄款人a remitter %?<Y&t  
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收款人a remittee vndD#/lXq  
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国外汇票foreign Bill CuT~ Bj  
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国内汇票inland Bill 3[_zz ;Y*d  
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跟单汇票documentary bill {>EM=ZZfg  
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空头汇票accommodation bill 9:\#GOg  
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原始汇票original bill S/?!ESW6  
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改写||换新票据renewed bill 6gy
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即期汇票sight bill||bill on demand %DQ!#Nl*  
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…days after date||…days after date…日后付款 zn+5pn&?  
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…months after date||…months after date…月后付款 ?xTdL738  
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见票后…日付款…days after sight||…days sight @Jh;YDr`A  
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见票后…月付款…months after sight||…months sight n/ m7+=]v  
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同组票据set of bills `mp3ORR;$  
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单张汇票sola of exchange||sole of exchange u27*-X 5  
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远期汇票usance bill||bill at usance a? <Ar#)j  
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长期汇票long bill _ry7[/)  
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短期汇票short bill n[c/L8j  
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逾期汇票overdue bill $ 0
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宽限日期days of grace *{%d{x}l  
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电汇telegraphic transfer （T.T） ;Y@"!\t}  
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邮汇postal order||postal note （Am.）||post office order||money order =7P(T`j  
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本票promissory note （P/N） $@ }\ T  
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押汇负责书||押汇保证书letter of hypothecation 2I qvd
 
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副保||抵押品||付属担保物collateral security d\{a&\v  
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担保书trust receipt||letter of indemnity cd?arIV5  
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承兑||认付acceptance ,Y_[+  
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单张承兑general acceptance Z+J;nl  
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有条件承兑qualified acceptance 8
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附条件认付conditional acceptance 'RjMwJy{  
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部分认付partial acceptance   4t;m^I
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