[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。   hCc I >[H5  
会计报表statement of account m &s0Ub  
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往来帐目account current {b} ?I4)  
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现在往来帐||存款额current accout OY/QA  
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销货帐account sales J?u",a]|H"  
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共同计算帐项joint account A'p"FYlCW  
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未决帐项outstanding account ,)u}8ty3j  

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贷方帐项credit account||creditor account H+\rCefba  
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借方帐项debit account||debtor account  qqLmjDv  
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应付帐||应付未付帐account payable wlmi&kq  
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应收帐||应收未收帐account receivable )k- 7mwkZ  
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新交易||新帐new account _)ZAf%f?  
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未决帐||老帐old account
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现金帐cash account HkGzy
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流水帐running account ZZ)bTLu  
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暂记帐||未定帐suspense account )|q,RAn  
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过期帐||延滞帐overdue account||pastdue account tlA4oVII  
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杂项帐户sundry account kS[k*bN0  
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详细帐单||明细表detail account Xa Yx avq  
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呆帐bad account \#lh b  
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会计项目title of account _C)u#]t  
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会计薄||帐薄account-book jcYI"f"~  
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营业报告书||损益计算表account of budiness||business report EJNj.c-#  
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借贷细帐||交验帐account rendered 3BKW  
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明细帐account stated a`~$6 "v  
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与…银行开立一户头to open an account with aEy_H-6f  
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与…银行建立交易to keep account with #ie{!Mh  
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继续记帐to keep account ]W5s!T_  
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与…有交易to have an account with B>o#eW  
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作成会计帐||有往来帐项to make out an account with @Ys(j$U't  
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清算||清理债务to make up an account ;k (}~_  
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清洁帐目||与…停止交易to close ones account with x* }(l%[  
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结帐to close an account rQ30)5^V|  
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清理未付款to ask an account||to demand an account |jEKUTv,G  
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结清差额to balance the account with !}l)okQH<#  
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清算to settle an account||to liquidate an account||to square an account p#^L ZX  
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审查帐目||监查帐目to audit an account yE{l Xp;  
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检查帐目to examine an account 44kY[jhf  
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转入A的帐户to charge the amount to As account Z!wDh_  
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以计帐方式付款to pay on account %/1`"M5ko  
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代理某人||为某人on ones account||on account of one v:JFUn}  
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为自己计算||独立帐目on ones own account Y49 kq}  
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由某人收益并负风险on ones account and risk||for ones account and risk (0Hhn2JA  
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由某人负担for ones account||for account of one Fe"0Hp+  
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按某人指示||列入某人帐户by order and for account of one @<>](4D  
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列入5月份帐目for May account 9
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编入某中帐项下to pass to the account of||to place to the account of c6BaC@2  
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寄出清算书to send in an account||to send in render an account J[VQ6 fD%  
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支票薄cheque book ~Z.lvdA_5  
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支票陈票人cheque drawer { F.Ihw  
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持票人cheque holder )JeiTh^  
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不记名支票cheque to bearer||bearer cheque h %MPppCEa  
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记名支票||认人支票cheque to order Ddt(*z /  
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到期支票antedated cheque xU67ztS'E'  
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未到期支票postdated cheque `(*5
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保付支票certified cheque p m3?  
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未获兑现支票，退票returned cheque mQo]k  
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横线支票crossed cheque E$smr\  
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普通横线general crossing NpH)K:$#%  
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特别横线special crossing b$.N8W%  
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空白支票blank cheque Ww)q
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失效支票，过期支票stale cheque }ndH |,  
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普通支票open cheque ~mmI] p
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f-4<W0%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f85j?J m  
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支票换现金||兑现to cash a cheque AB}Q
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清理票款to clear a cheque `=%[  
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保证兑现to certify a cheque j!m~ :D  
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填写支票数额to fill up a cheque r`wL_>"{n  
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支票上划线to cross a cheque M}/%t1^g:  
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开发支票to make out a cheque UxD1+\N6?  
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签发支票，开立支票to draw a cheque||to issue a cheque MH{vFA4:,  
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透支支票to overdraw a cheque [J-r*t"!  
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背书支票to endorse a cheque ^b>E_u  
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请付票款||清付票款to pay a cheque||to honour a cheque 69yTGUG3  
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支票退票to dishonour a cheque alHwN^GhP  
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拒付支票to refuse a cheque HzH_5kVW  
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拒付支票to stop payment of a cheque w[4SuD  
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提示要求付款to present for payment _eO+O=j_x  
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见票即付持票人payable to bearer FopD/D{  
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支付指定人payable to order Z][?'^`^!  
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已过期||无效out of date||stale 1{";u"q  
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请给出票人R/D||refer to drawer TvI}yaCu/x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  pLyX9C  
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文字与数字不一致words and figures differ _}JygOew  
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支票 HJg)c;u/2;  
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时间已过account closed ;?n*w+6
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更改处应加盖印章alterations require initials 6;(Slkv  
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时间已过effects not cleared }T(|\ X  
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停止付款payment stopped P<2yCovn`  
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支票毁损cheque mutilated -F5U.6~`!  
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汇款||寄钱to remit||to send money );Gt!]p`;  
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寄票供取款||支票支付to send a cheque for payment Ho"FB|e  
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寄款人a remitter
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收款人a remittee MuO>O9 7  
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国外汇票foreign Bill X .272q<.  
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国内汇票inland Bill EO| kiC  
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跟单汇票documentary bill Ap97Zcw  
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空头汇票accommodation bill DF&C7+hO  
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原始汇票original bill L;z-,U$;%R  
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改写||换新票据renewed bill <o]tW4\(R  
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即期汇票sight bill||bill on demand %b!p
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…days after date||…days after date…日后付款 ?Z14l0iZ%d  

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…months after date||…months after date…月后付款 h.7 1O"N  
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见票后…日付款…days after sight||…days sight 'wQ=b  
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见票后…月付款…months after sight||…months sight {)%B?75~  
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同组票据set of bills 'Lm.`U  
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单张汇票sola of exchange||sole of exchange VvltVYOZA  
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远期汇票usance bill||bill at usance %ZQl.''ISa  
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长期汇票long bill h]D=v B  
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短期汇票short bill G;^iwxzhO  
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逾期汇票overdue bill :zZtZT!  
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宽限日期days of grace 6?KsH;L9  

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电汇telegraphic transfer （T.T） @*_K#3  
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邮汇postal order||postal note （Am.）||post office order||money order ,:v}gS?Uq  
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本票promissory note （P/N） ^L'K?o  
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押汇负责书||押汇保证书letter of hypothecation .*zQ\P  
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副保||抵押品||付属担保物collateral security D~%cf  
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担保书trust receipt||letter of indemnity -I|yi'  
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承兑||认付acceptance -S|L+">=Z  
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单张承兑general acceptance X;0EgIqh3  
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有条件承兑qualified acceptance 2 Sr'B;`p  
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附条件认付conditional acceptance *i\7dJ Dj  
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部分认付partial acceptance   r|#4+'