[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。   %bIsrQ
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会计报表statement of account 9W1;Kb|Z<  
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往来帐目account current C9<4~IM w  
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现在往来帐||存款额current accout 8To7c  
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销货帐account sales XVQL.A7  
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共同计算帐项joint account )K{o<m~WAo  
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未决帐项outstanding account f;.SSiT  
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贷方帐项credit account||creditor account ]{YN{
 
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借方帐项debit account||debtor account Q>kiVvc  
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应付帐||应付未付帐account payable :I2H&,JT  
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应收帐||应收未收帐account receivable sNL+
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新交易||新帐new account P"b8!k?   
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未决帐||老帐old account UL&} s_  
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现金帐cash account \UOm]z  
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流水帐running account GSP?X$E  
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暂记帐||未定帐suspense account [O\9 9>  
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过期帐||延滞帐overdue account||pastdue account I`NUurQTX  
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杂项帐户sundry account sZKEUSFD #  
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详细帐单||明细表detail account H37QgApB  
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呆帐bad account #BsW  
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会计项目title of account KU]ok '  
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会计薄||帐薄account-book uaaf 9SL?  
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营业报告书||损益计算表account of budiness||business report WqE '(  
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借贷细帐||交验帐account rendered i'=2Y9S}  
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明细帐account stated &n>
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与…银行开立一户头to open an account with [1SMg$@<  
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与…银行建立交易to keep account with DW>ES/B8$(  
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继续记帐to keep account ugLlI2 nJ  
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与…有交易to have an account with <<,>S&/  

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作成会计帐||有往来帐项to make out an account with E oe}l   
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清算||清理债务to make up an account hqD qt"dKz  
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清洁帐目||与…停止交易to close ones account with q7_+}"i  
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结帐to close an account dYF=c  
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清理未付款to ask an account||to demand an account FFvCi@oT  
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结清差额to balance the account with x?sI;kUw8  
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清算to settle an account||to liquidate an account||to square an account  rLv;Y  
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审查帐目||监查帐目to audit an account N$#\Xdo  
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检查帐目to examine an account ^+/kr/  
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转入A的帐户to charge the amount to As account ar^i|`D  
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以计帐方式付款to pay on account >*1}1~uU`'  
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代理某人||为某人on ones account||on account of one z&}-8JykH  
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为自己计算||独立帐目on ones own account h{'t5&yY  
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由某人收益并负风险on ones account and risk||for ones account and risk HdX2
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由某人负担for ones account||for account of one \'v(Xp6  
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按某人指示||列入某人帐户by order and for account of one diT=x52  
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列入5月份帐目for May account o l ({AYB  
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编入某中帐项下to pass to the account of||to place to the account of =xN= #  
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寄出清算书to send in an account||to send in render an account }}{Yw  
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支票薄cheque book KY9n2u&4  
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支票陈票人cheque drawer Z;DCI-Wg  
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持票人cheque holder 2I'~2o  
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不记名支票cheque to bearer||bearer cheque ^TdZ*($5  

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记名支票||认人支票cheque to order
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到期支票antedated cheque FY3IUG  
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未到期支票postdated cheque }j{!-&  
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保付支票certified cheque bZw naM4"F  
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未获兑现支票，退票returned cheque 7Ke&0eAw  

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横线支票crossed cheque }:Z9Vc ZP`  
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普通横线general crossing AONDx3[   
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特别横线special crossing 4Ft1@  
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空白支票blank cheque LJlZ^kh  
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失效支票，过期支票stale cheque je,}_:7  
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普通支票open cheque a6x j
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gxNL_(A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cR7wx 0Aj  
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支票换现金||兑现to cash a cheque "8f? h%t  
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清理票款to clear a cheque ^Mkk@F&1  
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保证兑现to certify a cheque oih5B<&f#  
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填写支票数额to fill up a cheque xg`h40c  
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支票上划线to cross a cheque M5L{*>4|6  
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开发支票to make out a cheque RSfM]w}Hq#  
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签发支票，开立支票to draw a cheque||to issue a cheque 's?Ai2=#  
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透支支票to overdraw a cheque b}9[s  
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背书支票to endorse a cheque w?vVVA  
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请付票款||清付票款to pay a cheque||to honour a cheque &[R8Q|1j  
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支票退票to dishonour a cheque !cW[G/W8  
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拒付支票to refuse a cheque [U =Uo*  
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拒付支票to stop payment of a cheque ^H'a4G3  
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提示要求付款to present for payment GyI-)BlDC  
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见票即付持票人payable to bearer H5>hx{  
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支付指定人payable to order uYG^Pc^v  
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已过期||无效out of date||stale ?dZt[vAMn  
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请给出票人R/D||refer to drawer X 26   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hv$yV%.`  
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文字与数字不一致words and figures differ N6QVt f.  
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支票 SU _SU".  
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时间已过account closed :7N3N  
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更改处应加盖印章alterations require initials 4IdT '  
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时间已过effects not cleared o6kNx>tc)  
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停止付款payment stopped cvsz%:Vs  
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支票毁损cheque mutilated tS# `.F~y  
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汇款||寄钱to remit||to send money +~Cy$MCX  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter )n7l'}o?+  
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收款人a remittee tYW>t9  
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国外汇票foreign Bill cRvvzX  
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国内汇票inland Bill >gtQw!  
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跟单汇票documentary bill K2_Q
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空头汇票accommodation bill rk2xKm^w  
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原始汇票original bill wVs.Vcwr  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand q*jNH\|  
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…days after date||…days after date…日后付款 ;|%dY{L-  
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…months after date||…months after date…月后付款 
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见票后…日付款…days after sight||…days sight eg+!*>GaX  
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见票后…月付款…months after sight||…months sight ~`;rNnOT3  
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同组票据set of bills l7(!`NPbC  
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单张汇票sola of exchange||sole of exchange [36,eK  
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远期汇票usance bill||bill at usance +!-~yf#RE  
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长期汇票long bill PHg48Y"Nd  
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短期汇票short bill =bh*[,-  
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逾期汇票overdue bill $DFv30 f  
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宽限日期days of grace + eQ e%U  
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电汇telegraphic transfer （T.T） -
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邮汇postal order||postal note （Am.）||post office order||money order &Wp8u#4L  
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本票promissory note （P/N） {C
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押汇负责书||押汇保证书letter of hypothecation zxb/  
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副保||抵押品||付属担保物collateral security 2 g
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担保书trust receipt||letter of indemnity PW(\4Q\  
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承兑||认付acceptance pD" vRbYF  
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单张承兑general acceptance M`,~ mU  
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有条件承兑qualified acceptance ?rVy2!  
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附条件认付conditional acceptance !2\ r LN  
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部分认付partial acceptance   p=GWq(S6