[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_%HVw>"  
会计报表statement of account Mgp+#w+,  
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往来帐目account current *8I"7'xh  
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现在往来帐||存款额current accout U!\~LKfA  
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销货帐account sales &~aS24c  
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共同计算帐项joint account zMXQfR  
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未决帐项outstanding account 6Qk[TL)t  
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贷方帐项credit account||creditor account WS ^,@>A  
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借方帐项debit account||debtor account \2^o,1r/  
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应付帐||应付未付帐account payable t$e'[;w  
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应收帐||应收未收帐account receivable FuM:~j v  
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新交易||新帐new account FP'-=zgc  
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未决帐||老帐old account Ms#rvn!J  
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现金帐cash account PJYUD5  
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流水帐running account edo+ o{^  
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暂记帐||未定帐suspense account l,*5*1lM  
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过期帐||延滞帐overdue account||pastdue account R@-x!*z  
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杂项帐户sundry account wn;)La  
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详细帐单||明细表detail account S:XsO9
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呆帐bad account _RIlGs\.  
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会计项目title of account q^:VF()d_z  
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会计薄||帐薄account-book 1BEs> Sm  
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营业报告书||损益计算表account of budiness||business report KIcIYCBz  
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借贷细帐||交验帐account rendered B]H8^   
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明细帐account stated ? 3OfiGX?  
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与…银行开立一户头to open an account with |g.CS$'#Nt  
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与…银行建立交易to keep account with K"x_=^,Yu*  
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继续记帐to keep account {x ?qz~W  
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与…有交易to have an account with & Wod  
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作成会计帐||有往来帐项to make out an account with bY2R/FNL=  
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清算||清理债务to make up an account ~1%*w*  
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清洁帐目||与…停止交易to close ones account with H 7GI`3o  
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结帐to close an account OemY'M?ZQ  
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清理未付款to ask an account||to demand an account [9${4=Kq  
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结清差额to balance the account with h/t;ZLUAZP  
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清算to settle an account||to liquidate an account||to square an account a8JAJkFB  
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审查帐目||监查帐目to audit an account xeSch?}  
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检查帐目to examine an account h(HpeN%`#  
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转入A的帐户to charge the amount to As account 1~c\J0h)d  
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以计帐方式付款to pay on account \{@
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代理某人||为某人on ones account||on account of one fA
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为自己计算||独立帐目on ones own account b!]O]dk#  
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由某人收益并负风险on ones account and risk||for ones account and risk ?>h ~"D#  
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由某人负担for ones account||for account of one !0,q[|m  
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按某人指示||列入某人帐户by order and for account of one e"t0 rScA  
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列入5月份帐目for May account 
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编入某中帐项下to pass to the account of||to place to the account of ]3O&8,  
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寄出清算书to send in an account||to send in render an account V'&;r'#O  
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支票薄cheque book GOc   
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支票陈票人cheque drawer {$^'oR k  
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持票人cheque holder mXRkR.zu+  
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不记名支票cheque to bearer||bearer cheque zKd@Ab  
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记名支票||认人支票cheque to order 3YvKHn|V"  
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到期支票antedated cheque I\Op/`_=E  
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未到期支票postdated cheque >of34C"DI  
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保付支票certified cheque q^aDZzx,z  
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未获兑现支票，退票returned cheque N9w"Lb  
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横线支票crossed cheque -ZaeX]^&Q\  
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普通横线general crossing ;XN|dq  
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特别横线special crossing E=8'!  
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空白支票blank cheque {+J{t\`  
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失效支票，过期支票stale cheque Bv<gVt  
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普通支票open cheque Fl`U{03  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h.EI(Ev"GN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~q ^o|?  
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支票换现金||兑现to cash a cheque %/A>'p,~  
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清理票款to clear a cheque Q a (Sb  
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保证兑现to certify a cheque 4A2}3$c9  
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填写支票数额to fill up a cheque <wSJK  
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支票上划线to cross a cheque V}s/knd
 
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开发支票to make out a cheque `H! (hMMV  
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签发支票，开立支票to draw a cheque||to issue a cheque v
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透支支票to overdraw a cheque $ \u\4n  
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背书支票to endorse a cheque xrg"/?84  
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请付票款||清付票款to pay a cheque||to honour a cheque p :xyy*I  
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支票退票to dishonour a cheque xQ"uC!Gu4  
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拒付支票to refuse a cheque  qraXAQ  
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拒付支票to stop payment of a cheque GN|"
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提示要求付款to present for payment nuq@m0t\#  
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见票即付持票人payable to bearer *)Pm  
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支付指定人payable to order +'m9b7+v  
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已过期||无效out of date||stale oZ2:%  
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请给出票人R/D||refer to drawer gxO~44"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $'\kK,=  
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文字与数字不一致words and figures differ yq.@-]ytZ  
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支票 wp~}1]g  
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时间已过account closed KOg,V_(I  
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更改处应加盖印章alterations require initials ;I5P<7VW  
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时间已过effects not cleared jW&*?6<  
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停止付款payment stopped qVU<jt  
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支票毁损cheque mutilated h HHR]e5:  
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汇款||寄钱to remit||to send money f IV"U  
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寄票供取款||支票支付to send a cheque for payment ty!DMg#  
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寄款人a remitter ();Z,A  
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收款人a remittee -0a3eg)Z*  
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国外汇票foreign Bill G>^= Bm_$  
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国内汇票inland Bill /E/6(c  
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跟单汇票documentary bill %D-!<)z  

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空头汇票accommodation bill Mb_"M7  
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原始汇票original bill ,P`:`XQ>_B  
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改写||换新票据renewed bill k FRVW+  
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即期汇票sight bill||bill on demand uj}%S_9  
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…days after date||…days after date…日后付款 *W=1yPP  
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…months after date||…months after date…月后付款 1=_?Wg:  
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见票后…日付款…days after sight||…days sight 1h]nE/ T.O  
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见票后…月付款…months after sight||…months sight 0kp {`3ce  
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同组票据set of bills *Ta
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单张汇票sola of exchange||sole of exchange UZJs!#P  
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远期汇票usance bill||bill at usance ,=u!hg  
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长期汇票long bill LqQ&4I  
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短期汇票short bill E_xCRfw_i]  
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逾期汇票overdue bill 9Kc;]2
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宽限日期days of grace p?<T _9e  
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电汇telegraphic transfer （T.T） !y;xt?  
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邮汇postal order||postal note （Am.）||post office order||money order 0e~4(2xK  
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本票promissory note （P/N） ^' b[#DG>F  
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押汇负责书||押汇保证书letter of hypothecation 1NU@k6UHl  
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副保||抵押品||付属担保物collateral security uRRp8hht  
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担保书trust receipt||letter of indemnity 6tT*b@/_o  
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承兑||认付acceptance Ub*O*nre  
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单张承兑general acceptance ^yVKW5x  
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有条件承兑qualified acceptance &-M}:'
  
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附条件认付conditional acceptance }*M>gvPo  
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部分认付partial acceptance   e"ur+7