[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。   [0MNq
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会计报表statement of account XtCG.3(L Y  
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往来帐目account current XSHK7vpMf  
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现在往来帐||存款额current accout =hY9
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销货帐account sales m)Ta5w^  
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共同计算帐项joint account D,\hRQ  
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未决帐项outstanding account >)^
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贷方帐项credit account||creditor account { k>T*/  
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借方帐项debit account||debtor account AcP d(Pc  
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应付帐||应付未付帐account payable dk/f_m  
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应收帐||应收未收帐account receivable +I3j2u8L  
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新交易||新帐new account 2Q%*` vCuV  
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未决帐||老帐old account `*WzHDv5p  
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现金帐cash account 5[LDG/{Tys  
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流水帐running account vM?,#:
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暂记帐||未定帐suspense account 3/y"kl:<-  
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过期帐||延滞帐overdue account||pastdue account G/ H>M%M  
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杂项帐户sundry account 2?F?C  
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详细帐单||明细表detail account &Qe2 }e$  
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呆帐bad account L|8&9F\  
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会计项目title of account Pv|sPIIB7  
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会计薄||帐薄account-book F$ckW'V  
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营业报告书||损益计算表account of budiness||business report OepQ Z|2  
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借贷细帐||交验帐account rendered /]?e^akA  
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明细帐account stated ^A=2#
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与…银行开立一户头to open an account with ^x Z=";eq  
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与…银行建立交易to keep account with +Ht(_+To1  
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继续记帐to keep account 8K@e8p( y  
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与…有交易to have an account with !^EA}N.u  
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作成会计帐||有往来帐项to make out an account with 2&=CC4<!d  
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清算||清理债务to make up an account p&\DG   
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清洁帐目||与…停止交易to close ones account with =@&>r5W 1  
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结帐to close an account %zR5q  Lb  
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清理未付款to ask an account||to demand an account ~fs} J  
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结清差额to balance the account with L=.@hs  
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清算to settle an account||to liquidate an account||to square an account :fUN c^\2  
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审查帐目||监查帐目to audit an account ~Q]/=H K  
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检查帐目to examine an account 9yu# G7  
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转入A的帐户to charge the amount to As account [h>A<O  
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以计帐方式付款to pay on account E_P,>f  
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代理某人||为某人on ones account||on account of one `=kiqF2P}  
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为自己计算||独立帐目on ones own account Fh&USn"  
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由某人收益并负风险on ones account and risk||for ones account and risk $O fZp<M  
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由某人负担for ones account||for account of one "|N0oEG&  
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按某人指示||列入某人帐户by order and for account of one e:.D^GFi  
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列入5月份帐目for May account %fXgV\xY  
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编入某中帐项下to pass to the account of||to place to the account of DZ:$p.  
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寄出清算书to send in an account||to send in render an account 2ppJ;P{k  
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支票薄cheque book 4KW_#d`t  
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支票陈票人cheque drawer RGBntp
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持票人cheque holder R#ya9GN{  
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不记名支票cheque to bearer||bearer cheque n 0uL^{B  
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记名支票||认人支票cheque to order Lp+?5DjLT  
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到期支票antedated cheque -(E-yCu  
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未到期支票postdated cheque /vqsp0e"H  
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保付支票certified cheque //#]CsFiP  
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未获兑现支票，退票returned cheque uTmT'u:}  
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横线支票crossed cheque F&OcI.OTXF  
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普通横线general crossing [t]q#+Zs  
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特别横线special crossing wR9gx-bE 4  
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空白支票blank cheque #/WjKr n  
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失效支票，过期支票stale cheque pF:C  
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普通支票open cheque }ct*<zj[~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 w%kaM=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2Zi&=Zj"  
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支票换现金||兑现to cash a cheque =L}$#Y8?  
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清理票款to clear a cheque +Z%8X!Q  
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保证兑现to certify a cheque Q37zBC0  
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填写支票数额to fill up a cheque "4i_}  
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支票上划线to cross a cheque u2Qs}FX  
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开发支票to make out a cheque tqK}KL  
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签发支票，开立支票to draw a cheque||to issue a cheque 0qD.OF)8  
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透支支票to overdraw a cheque TZk.h8  

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背书支票to endorse a cheque eFCXjM  
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请付票款||清付票款to pay a cheque||to honour a cheque {1`n^j(>  
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支票退票to dishonour a cheque 64qQ:D7C  
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拒付支票to refuse a cheque @;@Wt`(2a  
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拒付支票to stop payment of a cheque y7#4Mcc`~  
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提示要求付款to present for payment 7?JcB?G4  
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见票即付持票人payable to bearer ^@..\X9  
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支付指定人payable to order in6iJ*E@'  
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已过期||无效out of date||stale d\ Z#XzI8  
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请给出票人R/D||refer to drawer AFSFXPl "  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8Cr?0Z  
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文字与数字不一致words and figures differ TY|]""3f9  
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支票 ?%HtPm2< %  
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时间已过account closed VRoeq {  
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更改处应加盖印章alterations require initials Q'^]lVY  
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时间已过effects not cleared hGF(E*  
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停止付款payment stopped z@ A5t4+3  
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支票毁损cheque mutilated 0r=Lilu{q  
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汇款||寄钱to remit||to send money N1(}3O  
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寄票供取款||支票支付to send a cheque for payment Af0E_  
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寄款人a remitter e= "/oo  
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收款人a remittee foE2rV/Y  
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国外汇票foreign Bill x)vYc36H  
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国内汇票inland Bill P!YT{}  
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跟单汇票documentary bill #0Oqw=F  
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空头汇票accommodation bill _TQt!Re`,  
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原始汇票original bill /e{Oqhf[n  
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改写||换新票据renewed bill 'OX6eY5
 
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即期汇票sight bill||bill on demand :f/ p5c  
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…days after date||…days after date…日后付款 rX{|]M":T  
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…months after date||…months after date…月后付款 &aF_y_f\  
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见票后…日付款…days after sight||…days sight |g'sRTKJ  
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见票后…月付款…months after sight||…months sight .ySesN: C~  
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同组票据set of bills GO?-z0V  
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单张汇票sola of exchange||sole of exchange Q^p@ 1I  
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远期汇票usance bill||bill at usance xY~ DMcO?  
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长期汇票long bill ynDx'Q*N'  
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短期汇票short bill mm{U 5
  
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逾期汇票overdue bill O?2
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宽限日期days of grace Fhsmpe~  
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电汇telegraphic transfer （T.T） ?X9 =4Z~w  
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邮汇postal order||postal note （Am.）||post office order||money order 3w9
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本票promissory note （P/N） m+m6"yE#_  
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押汇负责书||押汇保证书letter of hypothecation eFnsf}(Iy  
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副保||抵押品||付属担保物collateral security &S3W/lQs  
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担保书trust receipt||letter of indemnity `
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承兑||认付acceptance  ft'iv  
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单张承兑general acceptance YDNqW P7s  
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有条件承兑qualified acceptance O|>1~^w  
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附条件认付conditional acceptance E~>6*_?  
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部分认付partial acceptance   +hg\DqO^M