[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。   E&y D8=vw  
会计报表statement of account A?G IBjs  
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往来帐目account current reo{*)%  
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现在往来帐||存款额current accout M>jtFP<S  
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销货帐account sales RkFD*E$  
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共同计算帐项joint account `k\
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未决帐项outstanding account 2?Ye*-  
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贷方帐项credit account||creditor account -
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借方帐项debit account||debtor account Uadr>#C*  
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应付帐||应付未付帐account payable Oc9#e+_&  
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应收帐||应收未收帐account receivable 4X NxI1w)  
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新交易||新帐new account ]O:M$ $  
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未决帐||老帐old account G,&%VQ3P>  
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现金帐cash account V6iL5&  
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流水帐running account mX
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暂记帐||未定帐suspense account ']51jabm  
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过期帐||延滞帐overdue account||pastdue account y93k_iq$S  
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杂项帐户sundry account 2iXoj&3e  
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详细帐单||明细表detail account V: p)m&y6  
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呆帐bad account "|LQK0q3  
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会计项目title of account [$:,-Q@  
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会计薄||帐薄account-book p, #6 @*  
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营业报告书||损益计算表account of budiness||business report 'Tf9z+0;  
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借贷细帐||交验帐account rendered /5
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明细帐account stated r#h {$i
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与…银行开立一户头to open an account with qe?Ggz3p.  
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与…银行建立交易to keep account with 'C]jwxy  
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继续记帐to keep account 26nBBS,;  
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与…有交易to have an account with x`2p
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作成会计帐||有往来帐项to make out an account with ) hdgz$cl  
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清算||清理债务to make up an account rt;gC[3\  
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清洁帐目||与…停止交易to close ones account with u[[/w&UV.,  
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结帐to close an account lm &^tjx  
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清理未付款to ask an account||to demand an account rG5i-'  
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结清差额to balance the account with !G>(j   
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清算to settle an account||to liquidate an account||to square an account #mTMt;x  
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审查帐目||监查帐目to audit an account kI]=&Rw  
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检查帐目to examine an account wK ][qZ ]  
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转入A的帐户to charge the amount to As account SE-} XI\  
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以计帐方式付款to pay on account O{*GW0}55  
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代理某人||为某人on ones account||on account of one MsSoX9A{D  
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为自己计算||独立帐目on ones own account 6J]~A0vsi}  
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由某人收益并负风险on ones account and risk||for ones account and risk QM7[O]@  
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由某人负担for ones account||for account of one `7F@6n
 
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按某人指示||列入某人帐户by order and for account of one SG1&a:c+.  
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列入5月份帐目for May account 54;l*}8Hl  
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编入某中帐项下to pass to the account of||to place to the account of |2[S/8g!  
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寄出清算书to send in an account||to send in render an account .Gjr`6R  
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支票薄cheque book m j'"Z75  
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支票陈票人cheque drawer s@.`"TF.7  
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持票人cheque holder :<'i-Ur8  
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不记名支票cheque to bearer||bearer cheque C.b,]7i  
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记名支票||认人支票cheque to order rTWh(8T  
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到期支票antedated cheque o|z
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未到期支票postdated cheque zgEr,nF  
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保付支票certified cheque F[o+p|nF  
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未获兑现支票，退票returned cheque lp37irI:  
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横线支票crossed cheque -dc"N|.  
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普通横线general crossing kuKn JWv  
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特别横线special crossing <Y}"D Y t  
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空白支票blank cheque *<|~=*Ddf  
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失效支票，过期支票stale cheque |2t7G9[n  
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普通支票open cheque gr[ "A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;QvvU[eb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque O_s9  
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清理票款to clear a cheque 5w,YBUp  
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保证兑现to certify a cheque 2os6c te  
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填写支票数额to fill up a cheque gqHH Hh  
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支票上划线to cross a cheque *~t$k56  
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开发支票to make out a cheque pn_gq~5ng  
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签发支票，开立支票to draw a cheque||to issue a cheque CSk  
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透支支票to overdraw a cheque /kviO@jm4(  
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背书支票to endorse a cheque JY050FL  
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请付票款||清付票款to pay a cheque||to honour a cheque V@+<,tjq  
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支票退票to dishonour a cheque pQgOT0f  
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拒付支票to refuse a cheque ;xkf?|  
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拒付支票to stop payment of a cheque )mo|.L0  
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提示要求付款to present for payment &MGgO
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见票即付持票人payable to bearer qI%9MI;BV  
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支付指定人payable to order f.xSr!  
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已过期||无效out of date||stale b8-^wJH!  
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请给出票人R/D||refer to drawer 58gt*yVu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kd2'-9  
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文字与数字不一致words and figures differ .;sPG  
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支票 |8?{JK sg  
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时间已过account closed o\YdL2:X  
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更改处应加盖印章alterations require initials "+"dALX{3K  
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时间已过effects not cleared F>{uB!!L4  
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停止付款payment stopped ep1Ajz.l  
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支票毁损cheque mutilated ?4dd|n  
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汇款||寄钱to remit||to send money ,tc]E45  
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寄票供取款||支票支付to send a cheque for payment vYun^(_-  
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寄款人a remitter AYtcN4\/  
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收款人a remittee  +PD 5pr  
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国外汇票foreign Bill je0 ?iovY  
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国内汇票inland Bill +1A<kJ  
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跟单汇票documentary bill /FXfu  
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空头汇票accommodation bill Z ISd0hV  
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原始汇票original bill 2^+"GCo  
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改写||换新票据renewed bill an$h~}/6:  
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即期汇票sight bill||bill on demand UJ&,9}L8  
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…days after date||…days after date…日后付款 w,$17+]3  
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…months after date||…months after date…月后付款 mLqm83  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight D.}b<kDD  
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同组票据set of bills ZvJx01F{  
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单张汇票sola of exchange||sole of exchange l+,rc*-j0  
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远期汇票usance bill||bill at usance N3)EG6vE*  

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长期汇票long bill hGLBFe#3  
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短期汇票short bill t/w>t! q  
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逾期汇票overdue bill -q27N^A0  
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宽限日期days of grace 2Qy&V/E ?  
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电汇telegraphic transfer （T.T） FrS>.!OFn  
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邮汇postal order||postal note （Am.）||post office order||money order "
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本票promissory note （P/N） 9j/B3CjW  
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押汇负责书||押汇保证书letter of hypothecation 
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副保||抵押品||付属担保物collateral security vhKD_}}aP  
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担保书trust receipt||letter of indemnity hM-qC|!  
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承兑||认付acceptance 
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单张承兑general acceptance ?AR6+`0  
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有条件承兑qualified acceptance *ood3M[M^  
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附条件认付conditional acceptance +IMP<  
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部分认付partial acceptance   :E.mU{