[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。   ]O:N-Y  
会计报表statement of account zj|/ CxV  
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往来帐目account current aRc'  
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现在往来帐||存款额current accout XIWm>IQ[)  
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销货帐account sales Ft@Wyo`^  
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共同计算帐项joint account FhIqy %X  
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未决帐项outstanding account 7rHS^8'H&  
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贷方帐项credit account||creditor account B/"2.,  
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借方帐项debit account||debtor account IB
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应付帐||应付未付帐account payable  :Au /2  
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应收帐||应收未收帐account receivable cywg[  
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新交易||新帐new account Ewo*yY>  
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未决帐||老帐old account r-w2\2  
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现金帐cash account #X
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流水帐running account U '[?9/T  
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暂记帐||未定帐suspense account w 7tC|^#G  
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过期帐||延滞帐overdue account||pastdue account "E*8h/4u  
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杂项帐户sundry account 8.I9}_  
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详细帐单||明细表detail account ,VD6s!(  
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呆帐bad account p[YWSjf  
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会计项目title of account a@|.;#FF  
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会计薄||帐薄account-book 'yNPhI  
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营业报告书||损益计算表account of budiness||business report ",Wf uz  
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借贷细帐||交验帐account rendered onzA7Gre  
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明细帐account stated ;a{rWz1Wm  
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与…银行开立一户头to open an account with (^S5Sc=  
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与…银行建立交易to keep account with gY\mXM*^  
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继续记帐to keep account J_/05(48  
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与…有交易to have an account with X0x_+b? _  
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作成会计帐||有往来帐项to make out an account with hE5G!@1F  
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清算||清理债务to make up an account %f#\i#G<k  
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清洁帐目||与…停止交易to close ones account with iXnx1w  
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结帐to close an account +TW
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清理未付款to ask an account||to demand an account SJF2k[da  
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结清差额to balance the account with 6%z`)d  
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清算to settle an account||to liquidate an account||to square an account @hBx,`H^  
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审查帐目||监查帐目to audit an account @]yQJuXA&Z  
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检查帐目to examine an account ar=hx+  
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转入A的帐户to charge the amount to As account w`"W3(  
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以计帐方式付款to pay on account 79y'Ja+`j  
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代理某人||为某人on ones account||on account of one ;9 R4
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为自己计算||独立帐目on ones own account ?T~3B]R  
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由某人收益并负风险on ones account and risk||for ones account and risk 9?v)  
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由某人负担for ones account||for account of one -{.h\  
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按某人指示||列入某人帐户by order and for account of one G>9'5Lt   
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列入5月份帐目for May account k B$lkl\C  
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编入某中帐项下to pass to the account of||to place to the account of 1WZKQeOo  
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寄出清算书to send in an account||to send in render an account "dFdOb"O-  
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支票薄cheque book l93
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支票陈票人cheque drawer X,Q6  
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持票人cheque holder 1L(Nfkh  
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不记名支票cheque to bearer||bearer cheque 5Od(J5`  
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记名支票||认人支票cheque to order ^y;OHo  
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到期支票antedated cheque .LhbhUEfn  
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未到期支票postdated cheque b{ ubp  
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保付支票certified cheque cWy*K4O  
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未获兑现支票，退票returned cheque j)SgB7Q  
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横线支票crossed cheque McMK|_H  
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普通横线general crossing QP-<$P;~  
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特别横线special crossing  PtVN
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空白支票blank cheque qytGs@p_  
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失效支票，过期支票stale cheque *fy`
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普通支票open cheque %A[p!U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '9F{.]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QvQf@o  
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支票换现金||兑现to cash a cheque })u}PQ  
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清理票款to clear a cheque ,,j=RG_  
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保证兑现to certify a cheque qQRYHo>/e  
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填写支票数额to fill up a cheque x$b[m20  
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支票上划线to cross a cheque z4`n%~w1b  
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开发支票to make out a cheque t-'GRme  
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签发支票，开立支票to draw a cheque||to issue a cheque jmzvp6N$8  
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透支支票to overdraw a cheque C`<} nx1  
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背书支票to endorse a cheque Q+M3Pqy  
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请付票款||清付票款to pay a cheque||to honour a cheque 0A4
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支票退票to dishonour a cheque &WU*cfJn)A  
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拒付支票to refuse a cheque SO<K#HfE$?  
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拒付支票to stop payment of a cheque e|9Bzli{  
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提示要求付款to present for payment 6)j4 TH  
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见票即付持票人payable to bearer )U`kU`+'  
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支付指定人payable to order @V u[Tg}J  
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已过期||无效out of date||stale 7s i.]  
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请给出票人R/D||refer to drawer Z28@yD+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _RVXE  
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文字与数字不一致words and figures differ 4TV9t"Dk+c  
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支票 pqX=l%{4ES  
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时间已过account closed ~8E rl3=5{  
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更改处应加盖印章alterations require initials y.OUn'^d4  
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时间已过effects not cleared *}=W wG  
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停止付款payment stopped dfce/QOV  
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支票毁损cheque mutilated cA,xf@itp  
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汇款||寄钱to remit||to send money mq pZby  
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寄票供取款||支票支付to send a cheque for payment }z6HxB]$  
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寄款人a remitter w1Kyd?~%]  
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收款人a remittee TM9>r :j'  
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国外汇票foreign Bill wP'`!O[W  
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国内汇票inland Bill Wp ]u0w  
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跟单汇票documentary bill M&L "yQA  
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空头汇票accommodation bill -kkXyO8js  
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原始汇票original bill ,QDq+93  
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改写||换新票据renewed bill ;YB8X&H$  
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即期汇票sight bill||bill on demand CZ@M~Si_  
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…days after date||…days after date…日后付款 6;VlX,,j  
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…months after date||…months after date…月后付款 REa%kU  
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见票后…日付款…days after sight||…days sight #SL/Jr DZ  
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见票后…月付款…months after sight||…months sight UZV)A}  
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同组票据set of bills :D(:(`A=  
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单张汇票sola of exchange||sole of exchange 1r@v \#P  
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远期汇票usance bill||bill at usance U5Rzfm4  
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长期汇票long bill CnAhEf)b  
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短期汇票short bill 1W5YS +pf  
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逾期汇票overdue bill 9)
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宽限日期days of grace C
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2 !{P<   

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电汇telegraphic transfer （T.T） #E>f.:)  
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邮汇postal order||postal note （Am.）||post office order||money order x!S8'  
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本票promissory note （P/N） >4bOM@[]  
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押汇负责书||押汇保证书letter of hypothecation }Dk_
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副保||抵押品||付属担保物collateral security B,}%1+*  
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担保书trust receipt||letter of indemnity D,]m7yFT  
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承兑||认付acceptance m_oBV|v{  
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单张承兑general acceptance -K+grsb g  
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有条件承兑qualified acceptance nbhx2@Teqe  

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附条件认付conditional acceptance 3)I v
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部分认付partial acceptance   HA"LU;5>2J