[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。   ?KXgG'!!  
会计报表statement of account \I~9%QJ>  
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往来帐目account current
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现在往来帐||存款额current accout 6j=a   
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销货帐account sales So\f[/em  
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共同计算帐项joint account ] WP[hF  
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未决帐项outstanding account o 2sOf  
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贷方帐项credit account||creditor account  C`>|D [  
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借方帐项debit account||debtor account Dt p\T|)  
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应付帐||应付未付帐account payable ;~5w`F)  
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应收帐||应收未收帐account receivable _& qM^  
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新交易||新帐new account V=|X=:fuih  
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未决帐||老帐old account 235wl  
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现金帐cash account eTp}*'$ p  
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流水帐running account ~J:"sUR  
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暂记帐||未定帐suspense account &J~%Nt  
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过期帐||延滞帐overdue account||pastdue account }4n?k'_s?  
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杂项帐户sundry account _+\hDV>v  
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详细帐单||明细表detail account r ]cC4%in  
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呆帐bad account  p|D-ez8  
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会计项目title of account IiV#V  
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会计薄||帐薄account-book ,DT=(  
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营业报告书||损益计算表account of budiness||business report b7:B[7yK.x  
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借贷细帐||交验帐account rendered U-$ B"w&  
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明细帐account stated 7b2N'^z}  
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与…银行开立一户头to open an account with 3eV(2  
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与…银行建立交易to keep account with z90=,wd  
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继续记帐to keep account &\\ iD :J  
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与…有交易to have an account with 5Dy800.B2  
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作成会计帐||有往来帐项to make out an account with wR;_x x  
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清算||清理债务to make up an account )T6+}   
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清洁帐目||与…停止交易to close ones account with uBk$zs  
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结帐to close an account 63QS
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清理未付款to ask an account||to demand an account AM}-dKei|  
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结清差额to balance the account with t-SG
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清算to settle an account||to liquidate an account||to square an account 5I{YsM  
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审查帐目||监查帐目to audit an account =5_8f  
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检查帐目to examine an account +D1;_D U  
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转入A的帐户to charge the amount to As account ltHC+8aZ  
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以计帐方式付款to pay on account PG)dIec  
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代理某人||为某人on ones account||on account of one /NLpk7r[\q  
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为自己计算||独立帐目on ones own account &cDnZ3Q;  
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由某人收益并负风险on ones account and risk||for ones account and risk z-(dT  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one IcPIOCmOc  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of |,t#Au}61  
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寄出清算书to send in an account||to send in render an account 4<B j;1*4  
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支票薄cheque book v8 gg PI  
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支票陈票人cheque drawer K-k;`s#  
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持票人cheque holder Sxjwq
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不记名支票cheque to bearer||bearer cheque #<4h Y7/  
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记名支票||认人支票cheque to order 8_8R$=V  
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到期支票antedated cheque >=6tfLQ  
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未到期支票postdated cheque k1_f7_m  
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保付支票certified cheque [[Qu|?KEa  
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未获兑现支票，退票returned cheque dilRL,  
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横线支票crossed cheque tO)mKN+ (  
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普通横线general crossing %mt|Dl  
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特别横线special crossing GTeFDm;T^  
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空白支票blank cheque 5nkx8JJ  
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失效支票，过期支票stale cheque 8G6PcTqv"  
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普通支票open cheque 3qXOsa7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SsIy;l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m$ )yd~  
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支票换现金||兑现to cash a cheque *`mPPts}  
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清理票款to clear a cheque 5Q#;4  
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保证兑现to certify a cheque peCmb)>Sa  
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填写支票数额to fill up a cheque 1L]7*NJe  
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支票上划线to cross a cheque 5cO}Jp%PA  
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开发支票to make out a cheque (JH LWAH  
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签发支票，开立支票to draw a cheque||to issue a cheque %Fig`qX  
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透支支票to overdraw a cheque cTu7U=%  
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背书支票to endorse a cheque Bj09?#~[  
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请付票款||清付票款to pay a cheque||to honour a cheque &,4]XT  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque ;v'7l>w3\w  
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拒付支票to stop payment of a cheque )k01K,%#)  
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提示要求付款to present for payment G3n* bv  
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见票即付持票人payable to bearer %^[45e  
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支付指定人payable to order 
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已过期||无效out of date||stale U^vQr %ha  
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请给出票人R/D||refer to drawer $r|R`n=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GHj1G,L@\  
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文字与数字不一致words and figures differ (-*NRY3*  
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支票 8^M5k%P
 
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时间已过account closed I\DmVc\l  
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更改处应加盖印章alterations require initials CN8GeZ-G  
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时间已过effects not cleared I2kqA5>)j  
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停止付款payment stopped '&#`?\CXX  
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支票毁损cheque mutilated xal
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汇款||寄钱to remit||to send money `q* 0^}  
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寄票供取款||支票支付to send a cheque for payment @+~=h{jv<  
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寄款人a remitter '7o
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收款人a remittee 1<A+.W  
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国外汇票foreign Bill >C"cv^%c  
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国内汇票inland Bill heoOOP(#  
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跟单汇票documentary bill :Q 2\3  
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空头汇票accommodation bill G?\o_)IJ  

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原始汇票original bill )<G>]IP<  
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改写||换新票据renewed bill L
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即期汇票sight bill||bill on demand R4
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…days after date||…days after date…日后付款 hDmtBdE  
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…months after date||…months after date…月后付款 iJ42` 51  
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见票后…日付款…days after sight||…days sight RTA9CR)JP4  
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见票后…月付款…months after sight||…months sight T7m rOp  
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同组票据set of bills GY,@jp|R  
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单张汇票sola of exchange||sole of exchange -iBu:WyY$  
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远期汇票usance bill||bill at usance ^!{oyw   
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长期汇票long bill 1{o CMq/v  
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短期汇票short bill i=o>Bl@f  
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逾期汇票overdue bill nkJ*$cT1o  
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宽限日期days of grace W\} VZY  

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电汇telegraphic transfer （T.T） DVTzN(gO*~  
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邮汇postal order||postal note （Am.）||post office order||money order b17p;wS  
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本票promissory note （P/N） +bRL.xY  
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押汇负责书||押汇保证书letter of hypothecation ]|[xY8 5}  
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副保||抵押品||付属担保物collateral security ;quGy3  
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担保书trust receipt||letter of indemnity YRYrR|I  
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承兑||认付acceptance  AOWI`  
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单张承兑general acceptance _K;rM7  
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有条件承兑qualified acceptance -y/?w*Cx  
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附条件认付conditional acceptance 6iC}%eU  
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部分认付partial acceptance   k~vmHb