[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。   /W<>G7% .  
会计报表statement of account =LTmr
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往来帐目account current ( 9]_ HW[  
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现在往来帐||存款额current accout _{|D  
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销货帐account sales I 7&_Xr  
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共同计算帐项joint account V i&*&"q  
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未决帐项outstanding account a {ab*tM  
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贷方帐项credit account||creditor account 'Z`$n8  
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借方帐项debit account||debtor account MC,>pR{  
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应付帐||应付未付帐account payable ?GTU=gpQ  
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应收帐||应收未收帐account receivable -TZ p FT"  
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新交易||新帐new account 0 'Vg6E]/  
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未决帐||老帐old account
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现金帐cash account s s 3t  
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流水帐running account `c+/q2M  
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暂记帐||未定帐suspense account dO7;}>F$n  
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过期帐||延滞帐overdue account||pastdue account joul< t-  
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杂项帐户sundry account iK{T^vvk  
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详细帐单||明细表detail account D5?phyC[Z  
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呆帐bad account {0!#>["<  
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会计项目title of account mKq"34F  
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会计薄||帐薄account-book  3z;_KmM  
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营业报告书||损益计算表account of budiness||business report PNSMcakD  
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借贷细帐||交验帐account rendered P%X-@0)  
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明细帐account stated (P6 vOo  
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与…银行开立一户头to open an account with !.fw,!}hOD  
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与…银行建立交易to keep account with rn.\tDeA  
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继续记帐to keep account DlE_W +F  
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与…有交易to have an account with &d`^E6#  
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作成会计帐||有往来帐项to make out an account with :XT?jdg  
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清算||清理债务to make up an account {,O`rW_eS  
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清洁帐目||与…停止交易to close ones account with aW5~Be$ _  
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结帐to close an account 1
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清理未付款to ask an account||to demand an account JE%A|R<Jl  
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结清差额to balance the account with 7$b?m6fmK  
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清算to settle an account||to liquidate an account||to square an account Q 2~5"  
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审查帐目||监查帐目to audit an account kC^.4n om  

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检查帐目to examine an account rpU/s@%L  
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转入A的帐户to charge the amount to As account 2Ug.:![  
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以计帐方式付款to pay on account Lk(S2 $)*  
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代理某人||为某人on ones account||on account of one cCng5Nq,c  
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为自己计算||独立帐目on ones own account Q#rt<S1zW  
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由某人收益并负风险on ones account and risk||for ones account and risk #Go(tS~o  
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由某人负担for ones account||for account of one mmN|F
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按某人指示||列入某人帐户by order and for account of one <
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列入5月份帐目for May account T 'i~_R6  
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编入某中帐项下to pass to the account of||to place to the account of <[8@5?&&  
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寄出清算书to send in an account||to send in render an account ruHrv"2 9  
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支票薄cheque book r:#Q9EA  
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支票陈票人cheque drawer NE[y|/  
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持票人cheque holder 8qmkn
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不记名支票cheque to bearer||bearer cheque $"1pw s?d  
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记名支票||认人支票cheque to order edTM
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到期支票antedated cheque 1M=   
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未到期支票postdated cheque lJlZHO  
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保付支票certified cheque Y.(v{l  
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未获兑现支票，退票returned cheque _o&94&  
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横线支票crossed cheque F G3Sk!O6  
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普通横线general crossing au,jAk  
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特别横线special crossing [f=.!\0\  
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空白支票blank cheque hEWx.  
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失效支票，过期支票stale cheque RZW$!tyI=  
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普通支票open cheque IKGTsA;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UlnyTz~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F%9cS :  
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支票换现金||兑现to cash a cheque \{[D|_   
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清理票款to clear a cheque  dhZZb  
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保证兑现to certify a cheque O;UiYrXU  
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填写支票数额to fill up a cheque +d@v AxP  
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支票上划线to cross a cheque sP9^IP  
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开发支票to make out a cheque y=-{Q  
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签发支票，开立支票to draw a cheque||to issue a cheque =>HIF#jU  
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透支支票to overdraw a cheque 8dr0 DF$c  
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背书支票to endorse a cheque GA'*5
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请付票款||清付票款to pay a cheque||to honour a cheque oN.Mra]D  
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支票退票to dishonour a cheque |hu"5*  
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拒付支票to refuse a cheque ;6DR.2}?>  
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拒付支票to stop payment of a cheque #B}BI8o (  
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提示要求付款to present for payment d[~au= b  
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见票即付持票人payable to bearer $=\oJ-(!@S  
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支付指定人payable to order NTv#{7q  
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已过期||无效out of date||stale V/ QTYy1  
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请给出票人R/D||refer to drawer D6C-x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !nP8ys B  
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文字与数字不一致words and figures differ ZaEBdBv  
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支票 fzGZ:L  
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时间已过account closed 0C9QAJa  
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更改处应加盖印章alterations require initials ie$fMBIq  
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时间已过effects not cleared 6`$,-(J=  
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停止付款payment stopped 0X S' v,|  
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支票毁损cheque mutilated 45!`g+)  
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汇款||寄钱to remit||to send money }E)8soQR  
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寄票供取款||支票支付to send a cheque for payment `OF;>u*:  
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寄款人a remitter +wf
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收款人a remittee `[W)6OUCx}  
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国外汇票foreign Bill OM"T)4z  
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国内汇票inland Bill COl%P  
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跟单汇票documentary bill b^=8%~?%4  
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空头汇票accommodation bill y^Xxa'y  
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原始汇票original bill *^$N$t/2  
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改写||换新票据renewed bill ]a@v)aa-  
$@ #G+QQ_  
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即期汇票sight bill||bill on demand q~A|R  
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…days after date||…days after date…日后付款 zw;(:fgY#  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight Y~\xWYR  
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见票后…月付款…months after sight||…months sight U},W/g-  
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同组票据set of bills BqJ
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单张汇票sola of exchange||sole of exchange FH@e:-*=  
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远期汇票usance bill||bill at usance Kof
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长期汇票long bill NomK(%8m$  
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短期汇票short bill !Kn+*'#  
hYQ%|CBXBR  
Wa< NId  
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逾期汇票overdue bill s`#j8>`M  
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宽限日期days of grace wH5O>4LO  
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电汇telegraphic transfer （T.T） yD'h5)yu  
nK; rEL  
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邮汇postal order||postal note （Am.）||post office order||money order z^a?t<+  
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本票promissory note （P/N） Kct +QO(  
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押汇负责书||押汇保证书letter of hypothecation 0L-g'^nn  
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副保||抵押品||付属担保物collateral security >I;#BE3  
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担保书trust receipt||letter of indemnity ) FsSXnZL  
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承兑||认付acceptance =?x=CEW  
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单张承兑general acceptance X0L{#U  
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有条件承兑qualified acceptance $fG/gYvI\  
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附条件认付conditional acceptance \Fjq|3`<l  
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部分认付partial acceptance   ioQlC4Y