[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。   4"Qb^y  
会计报表statement of account :R +BC2x  
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往来帐目account current v FQ]>nX  
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现在往来帐||存款额current accout a * CXg.i  
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销货帐account sales w2
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共同计算帐项joint account h8%QF'C  
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未决帐项outstanding account rN7JJHV  
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贷方帐项credit account||creditor account J!RRG~  
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借方帐项debit account||debtor account ^\ ln8!;  
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应付帐||应付未付帐account payable kI04<!  
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应收帐||应收未收帐account receivable a
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新交易||新帐new account v9,cL.0&  
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未决帐||老帐old account -Jv3D$f]a  
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现金帐cash account K?e16;  
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流水帐running account ?G7*^y&Q  
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暂记帐||未定帐suspense account @].!}tz  
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过期帐||延滞帐overdue account||pastdue account U|.r -$|5P  
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杂项帐户sundry account ~,)D n  
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详细帐单||明细表detail account (M u;U!M"P  
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呆帐bad account bUM4^m  
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会计项目title of account c05-1  
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会计薄||帐薄account-book G;pmR^  
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营业报告书||损益计算表account of budiness||business report c3 c3T`B  
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借贷细帐||交验帐account rendered +R;LHRS%  
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明细帐account stated `)KGajB  
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与…银行开立一户头to open an account with P
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与…银行建立交易to keep account with 9jx>&MnWs  
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继续记帐to keep account KyP@ hhj  
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与…有交易to have an account with aC Iz(3^  
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作成会计帐||有往来帐项to make out an account with 'gD./|Z0  
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清算||清理债务to make up an account ER[$TH&  
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清洁帐目||与…停止交易to close ones account with Q?([#  
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结帐to close an account )Wt&*WMFXl  
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清理未付款to ask an account||to demand an account v/$<#2|  
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结清差额to balance the account with R `ob;>[Q  
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清算to settle an account||to liquidate an account||to square an account ~]<VEji  
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审查帐目||监查帐目to audit an account pV 8U`T  
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检查帐目to examine an account ]ERAt^$0  
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转入A的帐户to charge the amount to As account n3eWqwQ$5  
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以计帐方式付款to pay on account &Akw V-  
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代理某人||为某人on ones account||on account of one u 'T>Y1I  
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为自己计算||独立帐目on ones own account 5dX0C  
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由某人收益并负风险on ones account and risk||for ones account and risk (5hUoDr!  
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由某人负担for ones account||for account of one 6vU%Y_n=y]  
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按某人指示||列入某人帐户by order and for account of one  7(o:J  
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列入5月份帐目for May account n-dC!t   
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编入某中帐项下to pass to the account of||to place to the account of 2@N-#x'  
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寄出清算书to send in an account||to send in render an account 3?!c<^"e  
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支票薄cheque book }p8iq  
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支票陈票人cheque drawer &C?4'e  
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持票人cheque holder DW)81*~g  
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不记名支票cheque to bearer||bearer cheque l
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记名支票||认人支票cheque to order LGYg@DR  
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到期支票antedated cheque :"K9(XKKU  
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未到期支票postdated cheque
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保付支票certified cheque PM)nw;nS  
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未获兑现支票，退票returned cheque xo!2GPD.  
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横线支票crossed cheque n3\~H9  
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普通横线general crossing c?Mbyay  
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特别横线special crossing
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空白支票blank cheque sH%Ts@Pl  
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失效支票，过期支票stale cheque ehZ /J5  
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普通支票open cheque z0|-OCmL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ({cWb:+r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '#j Z`  
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支票换现金||兑现to cash a cheque `w)yR>lqh  
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清理票款to clear a cheque }-Jo9dNs  
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保证兑现to certify a cheque 28 zZ3|Z3  
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填写支票数额to fill up a cheque 7JBr{3;eS  
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支票上划线to cross a cheque
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开发支票to make out a cheque 46~nwi$,^  
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签发支票，开立支票to draw a cheque||to issue a cheque :NB.ib@*  
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透支支票to overdraw a cheque 7G0;_f{  
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背书支票to endorse a cheque  i(V  
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请付票款||清付票款to pay a cheque||to honour a cheque U~dqxR"Q  
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支票退票to dishonour a cheque Bj\Us$cZ  
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拒付支票to refuse a cheque :z6?  
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拒付支票to stop payment of a cheque VFm)!'=I  
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提示要求付款to present for payment S"`{ JCW$  
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见票即付持票人payable to bearer ,wy;7T>ODd  
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支付指定人payable to order B~,?Gbl+g  
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已过期||无效out of date||stale *z_`$Y
  
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请给出票人R/D||refer to drawer NdRE,HWd?$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :_+U[k(#  
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文字与数字不一致words and figures differ $}EARW9  
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支票 Iv{iJoe;UH  
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时间已过account closed )0Vj\>  
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时间已过effects not cleared R/6 v#9m7  
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停止付款payment stopped 49Y:}<Yd   
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支票毁损cheque mutilated LOgB_$9_3  
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汇款||寄钱to remit||to send money tao9icl*`  
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寄票供取款||支票支付to send a cheque for payment 3@<m/%  
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寄款人a remitter Q0xQxz  
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收款人a remittee ]!@!q
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国外汇票foreign Bill T8j
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国内汇票inland Bill CKDg3p';  
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跟单汇票documentary bill ;[|+tO_  
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空头汇票accommodation bill V.o*`V  
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原始汇票original bill 86o'3G9@  
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改写||换新票据renewed bill \9}-5  
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即期汇票sight bill||bill on demand YJwffV}nd  
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…days after date||…days after date…日后付款 `1R[J4e  
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…months after date||…months after date…月后付款 JOki4N  
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见票后…日付款…days after sight||…days sight 'EkjySZ]F{  
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见票后…月付款…months after sight||…months sight dwm>!h  
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同组票据set of bills ;S+"z;$m  
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单张汇票sola of exchange||sole of exchange V}4u1oG  
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远期汇票usance bill||bill at usance jL~. =QD  
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长期汇票long bill jt&rOPL7  
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短期汇票short bill vslN([@JR  
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逾期汇票overdue bill q.p
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宽限日期days of grace X(K5>L>  
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电汇telegraphic transfer （T.T） 6XGqZ!2  
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邮汇postal order||postal note （Am.）||post office order||money order B,ZLX/c9  
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本票promissory note （P/N） 0'^zIL#.  
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押汇负责书||押汇保证书letter of hypothecation  =uIeur  
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副保||抵押品||付属担保物collateral security 2sXX0kq~V  
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担保书trust receipt||letter of indemnity nHmi%R7k  
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承兑||认付acceptance  k/}E(_e  
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单张承兑general acceptance lzStJ,NPqn  
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有条件承兑qualified acceptance S,TK;g
 
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附条件认付conditional acceptance gsp|?)]x  
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部分认付partial acceptance   rZv5>aEI