[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。  
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会计报表statement of account 'u{m37ZJ  
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往来帐目account current S>aN#  
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现在往来帐||存款额current accout h2zuPgz,  
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销货帐account sales q[n
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共同计算帐项joint account bPAp0}{Fu  
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未决帐项outstanding account 0iinr:=u  
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贷方帐项credit account||creditor account @ |6n.'f+  
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借方帐项debit account||debtor account =2BGS\$#  
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应付帐||应付未付帐account payable o>WH;EBL  
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应收帐||应收未收帐account receivable iE, I\TY[  
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新交易||新帐new account z/)HJo2#  
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未决帐||老帐old account < ->Nex  
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现金帐cash account )d!,,o  
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流水帐running account ^&MMtWR  
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暂记帐||未定帐suspense account Xi^3o  
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过期帐||延滞帐overdue account||pastdue account m_\w)  
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杂项帐户sundry account 2F[smUL
 
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详细帐单||明细表detail account O}I8P")m  
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呆帐bad account G=W!$( :  
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会计项目title of account e>vV8a\  
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会计薄||帐薄account-book "jqC3$DKI  
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营业报告书||损益计算表account of budiness||business report 64;F g/t  
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借贷细帐||交验帐account rendered J0CEZ  
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明细帐account stated B?`n@/  
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与…银行开立一户头to open an account with l*_%K}%?V  
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与…银行建立交易to keep account with u3) Oj7cX  
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继续记帐to keep account S-V)!6\cK  
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与…有交易to have an account with jY>|>]4X  
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作成会计帐||有往来帐项to make out an account with VeK^hz R^Z  
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清算||清理债务to make up an account <Wc98m  
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清洁帐目||与…停止交易to close ones account with 1,@-y#V_  
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结帐to close an account "#bL/b'{  
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清理未付款to ask an account||to demand an account +E8\g  
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结清差额to balance the account with !z@QoD  
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清算to settle an account||to liquidate an account||to square an account rN6@=uB  
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审查帐目||监查帐目to audit an account 9_Tk8L#  
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检查帐目to examine an account weQC9e~d{-  
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转入A的帐户to charge the amount to As account gQy{OU  
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以计帐方式付款to pay on account o6f^DG3*  
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代理某人||为某人on ones account||on account of one zt/p'khP3  
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为自己计算||独立帐目on ones own account cJ9:XWW  
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由某人收益并负风险on ones account and risk||for ones account and risk v=Ep
  
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由某人负担for ones account||for account of one PAF2=  
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按某人指示||列入某人帐户by order and for account of one 1M&n=s _  
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列入5月份帐目for May account w-Zb($_  
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编入某中帐项下to pass to the account of||to place to the account of ]X4 A)4y  
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寄出清算书to send in an account||to send in render an account (bH*i\W  
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支票薄cheque book 31mY]Jve"  
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支票陈票人cheque drawer YIs(Q
 
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持票人cheque holder D6Ov]E:fa  
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不记名支票cheque to bearer||bearer cheque H~RWM'_  
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记名支票||认人支票cheque to order "^~f.N  
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到期支票antedated cheque `.nkC_d  
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未到期支票postdated cheque Fc>W]1  
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保付支票certified cheque P7d" E  
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未获兑现支票，退票returned cheque C)`ZI8  
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横线支票crossed cheque R{)Sv|+`  
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普通横线general crossing Z 2Fm=88  
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特别横线special crossing Jis{
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空白支票blank cheque GEfX,9LF&  
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失效支票，过期支票stale cheque MzYTEe&-L  
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普通支票open cheque z^I"{eT8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]oP2T:A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <M=U  @  
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支票换现金||兑现to cash a cheque enlk)_btp  
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清理票款to clear a cheque DSYtj}>  
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保证兑现to certify a cheque *_b4j.)ax,  
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填写支票数额to fill up a cheque v<_}Br2I[  
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支票上划线to cross a cheque $&EZVZ{r  
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开发支票to make out a cheque 9c9-1iS  
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签发支票，开立支票to draw a cheque||to issue a cheque |^C?~g  
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透支支票to overdraw a cheque _a8^AG  
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背书支票to endorse a cheque KCq qwGM  
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请付票款||清付票款to pay a cheque||to honour a cheque ly% $>BRU  
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支票退票to dishonour a cheque &\. LhOm  
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拒付支票to refuse a cheque ?{\8!_Gvsl  
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拒付支票to stop payment of a cheque Ig"K
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提示要求付款to present for payment y^Oj4Y:  
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见票即付持票人payable to bearer %FT F  
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支付指定人payable to order z[0L?~$  
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已过期||无效out of date||stale m=z-}T5y!T  
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请给出票人R/D||refer to drawer ^(V!vI*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @NlnZfMu  
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文字与数字不一致words and figures differ V7N8m<Tf  
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支票 {O5;V/00}  
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时间已过account closed McNj TD  
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更改处应加盖印章alterations require initials  %3KWc-  
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时间已过effects not cleared HO41)m+&  
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停止付款payment stopped ',z'.t  
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支票毁损cheque mutilated -/~^S]  
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汇款||寄钱to remit||to send money Z]1~9:7ap  
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寄票供取款||支票支付to send a cheque for payment W+H27qsv  
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寄款人a remitter 
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收款人a remittee 7eQ7\, ^H  
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国外汇票foreign Bill >Hic tH  
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国内汇票inland Bill 6@wnF>'/\  
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跟单汇票documentary bill gEO#-tMjOQ  
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空头汇票accommodation bill NX@T WBn%  
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原始汇票original bill 8s?;<6  
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改写||换新票据renewed bill 3yr{B Xn  
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即期汇票sight bill||bill on demand me1ac\  
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…days after date||…days after date…日后付款 #MHnJ  
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…months after date||…months after date…月后付款 V/"0'H\"1  
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见票后…日付款…days after sight||…days sight '3[Ecy#  
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见票后…月付款…months after sight||…months sight ]'~'V2Ey  
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同组票据set of bills {'"A hiR/  
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单张汇票sola of exchange||sole of exchange ~UK) p;|  
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远期汇票usance bill||bill at usance w,eYrxR|N  
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长期汇票long bill ?.\CUVK  
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短期汇票short bill "uTzmm$  
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逾期汇票overdue bill mEz&:A  
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宽限日期days of grace PS`)6yn{_  
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电汇telegraphic transfer （T.T） l= ~]MSwY  
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邮汇postal order||postal note （Am.）||post office order||money order 72~)bu
 
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本票promissory note （P/N） #jA|
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押汇负责书||押汇保证书letter of hypothecation f*W<N06EZ  
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副保||抵押品||付属担保物collateral security )l[ +7  
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担保书trust receipt||letter of indemnity T=;'"S  
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承兑||认付acceptance dlJkxEh2  
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单张承兑general acceptance il5WLi;{  
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有条件承兑qualified acceptance 53B Xz= k  
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附条件认付conditional acceptance sGMC$%e}  
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部分认付partial acceptance   RTLu]Bry