[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。   VUmf;~  
会计报表statement of account lu vrvm  
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往来帐目account current TMJq-u51  
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现在往来帐||存款额current accout n37P$0  
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销货帐account sales lWPh2k  
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共同计算帐项joint account +cWo^d.  
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未决帐项outstanding account L _D#  
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贷方帐项credit account||creditor account {: ]u 6l  
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借方帐项debit account||debtor account &ea6YQ  
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应付帐||应付未付帐account payable (h"-#q8$  
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应收帐||应收未收帐account receivable l=UXikx  
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新交易||新帐new account r17"
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未决帐||老帐old account NK\0X5##.  
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现金帐cash account "^Vnnb:Z*o  
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流水帐running account #+&"m7 s  
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暂记帐||未定帐suspense account 0SR[)ma  
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过期帐||延滞帐overdue account||pastdue account `m}G{jfk  
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杂项帐户sundry account NvvD~Bb  
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详细帐单||明细表detail account ,zEPdhTX  
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呆帐bad account ]?T,J+S  
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会计项目title of account !?" pnKb}  

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会计薄||帐薄account-book OaKr_m  
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营业报告书||损益计算表account of budiness||business report tr58J%Mu  
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借贷细帐||交验帐account rendered k*OHI/uiow  
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明细帐account stated }zIWagC6  
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与…银行开立一户头to open an account with XT
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与…银行建立交易to keep account with ixL[(* V  
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继续记帐to keep account :Dfl,=S  
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与…有交易to have an account with 9I}Uh#]k<  
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作成会计帐||有往来帐项to make out an account with ;I6C`N  
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清算||清理债务to make up an account 7q:;3;"9  
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清洁帐目||与…停止交易to close ones account with { {)pb>E  
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结帐to close an account bN|1%[7  
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清理未付款to ask an account||to demand an account Bc`L]<  
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结清差额to balance the account with 'Hgk $Im+  
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清算to settle an account||to liquidate an account||to square an account EztuVe  
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审查帐目||监查帐目to audit an account bM }zGFt  
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检查帐目to examine an account Nr}O6IJ>Sg  
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转入A的帐户to charge the amount to As account s#aane  
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以计帐方式付款to pay on account I0;gTpt9  
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代理某人||为某人on ones account||on account of one 4F<was/  
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为自己计算||独立帐目on ones own account =>&~p\Aw  
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由某人收益并负风险on ones account and risk||for ones account and risk PG@C5Rnu  
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由某人负担for ones account||for account of one Tm0\Oue0  
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按某人指示||列入某人帐户by order and for account of one 1_8@yO  
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列入5月份帐目for May account HIvSh6|0p  
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编入某中帐项下to pass to the account of||to place to the account of '$4&q629d  
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寄出清算书to send in an account||to send in render an account BFqM6_/J  
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支票薄cheque book SPvKq=,
 
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支票陈票人cheque drawer R-2Abyts2  
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持票人cheque holder <AHdz/N  
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不记名支票cheque to bearer||bearer cheque N0YJ'.=8,  
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记名支票||认人支票cheque to order jzI,B  
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到期支票antedated cheque )-i(%;,*e  
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未到期支票postdated cheque =[)2DJC  
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保付支票certified cheque K48QkZ_gY  
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未获兑现支票，退票returned cheque 7[M@;$  
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横线支票crossed cheque Oz=!EG|N  
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普通横线general crossing Gx(%AB~9$  
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特别横线special crossing ?9z1'6  
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空白支票blank cheque Bs<LJzS{V  
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失效支票，过期支票stale cheque D!bi>]Yd  
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普通支票open cheque 5:l"*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \6,Z<.I  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &-ZRS/_d>  
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支票换现金||兑现to cash a cheque 4?~Ei[KgQn  
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清理票款to clear a cheque rX nG"A  
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保证兑现to certify a cheque avH3{V  
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填写支票数额to fill up a cheque hFt~7R  
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支票上划线to cross a cheque bl;v^ HR0)  
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开发支票to make out a cheque I,!>ZG@6  
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签发支票，开立支票to draw a cheque||to issue a cheque WWWfQ_u2  
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透支支票to overdraw a cheque n!y}p q6  
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背书支票to endorse a cheque XY`2>7  
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请付票款||清付票款to pay a cheque||to honour a cheque N_>}UhZ
 
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支票退票to dishonour a cheque We*c_;@<  
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拒付支票to refuse a cheque 98eS f  
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拒付支票to stop payment of a cheque &;k`3`MC~w  
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提示要求付款to present for payment Q CB~x2C  
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见票即付持票人payable to bearer -d6*
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支付指定人payable to order 7oI^shk  
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已过期||无效out of date||stale ;i> <03  
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请给出票人R/D||refer to drawer oWUDTio#[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d.&~n`Rv!p  
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文字与数字不一致words and figures differ vv,(ta@t2  

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支票 :I}_  
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时间已过account closed `&U ['_%  
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更改处应加盖印章alterations require initials rkl/5z??  
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时间已过effects not cleared GJqSN i}  
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停止付款payment stopped -K/' }I  
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支票毁损cheque mutilated 8L 9;VY^Y  
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汇款||寄钱to remit||to send money !{SU G+.2  
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寄票供取款||支票支付to send a cheque for payment v4|kiy  
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寄款人a remitter s$:]$&5  
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收款人a remittee ,lA J{5\#  
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国外汇票foreign Bill r:Cad0xj;^  
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国内汇票inland Bill hY' "^?OP  
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跟单汇票documentary bill ^Z:x poz,  
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空头汇票accommodation bill
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原始汇票original bill 
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改写||换新票据renewed bill _9 Gy`  
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即期汇票sight bill||bill on demand q9WSQ$:z8  
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…days after date||…days after date…日后付款 .=@M>TZM  
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…months after date||…months after date…月后付款 ^jmnE.8R  
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见票后…日付款…days after sight||…days sight am"/Anml|  
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见票后…月付款…months after sight||…months sight M$~h(3
  
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同组票据set of bills 9C4l@jrF  
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单张汇票sola of exchange||sole of exchange g3Xz-  
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远期汇票usance bill||bill at usance !<YRocQY  
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长期汇票long bill Uv+pdRXn  
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短期汇票short bill h3)KT+7.  
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逾期汇票overdue bill Ch.T}%  
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宽限日期days of grace cUm9s>^)/  
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电汇telegraphic transfer （T.T） eN-{  
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邮汇postal order||postal note （Am.）||post office order||money order hL3,/^;E,  
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本票promissory note （P/N） u:S@'z>  
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押汇负责书||押汇保证书letter of hypothecation QhG-1P3#  
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副保||抵押品||付属担保物collateral security k41la?  
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担保书trust receipt||letter of indemnity vl5n%m H>^  
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承兑||认付acceptance hY1|qp  
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单张承兑general acceptance ).]m@g:ew  
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有条件承兑qualified acceptance {IMzR'PN  
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附条件认付conditional acceptance I:e2sE ":  
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部分认付partial acceptance   ' 4~5ez|: