[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。   kV6T#RVob  
会计报表statement of account a{69JY5  
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往来帐目account current )UZ 's>O  
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现在往来帐||存款额current accout vQ26U(7\>  
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销货帐account sales )iluu1,o  
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共同计算帐项joint account +'hcFZn(T  
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未决帐项outstanding account ?fc({zb  
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贷方帐项credit account||creditor account -`FTWH  
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借方帐项debit account||debtor account +KrV!Taf  
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应付帐||应付未付帐account payable rH$0h2  
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应收帐||应收未收帐account receivable 'kL> F&|  
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新交易||新帐new account =sPY+~<o  
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未决帐||老帐old account BPIp3i  
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现金帐cash account (SfP3  
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流水帐running account 5<<e_n.2q  
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暂记帐||未定帐suspense account z0t6}E<VIR  
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过期帐||延滞帐overdue account||pastdue account g(7htWr4  
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杂项帐户sundry account TSt-#c4B  
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详细帐单||明细表detail account p)(mF"\8=  
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呆帐bad account 5][Rvu0  
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会计项目title of account 7v}4 Pl,$4  
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会计薄||帐薄account-book |Vs| &0  
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营业报告书||损益计算表account of budiness||business report 4NMv7[r  
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借贷细帐||交验帐account rendered .7ESPr  
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明细帐account stated `<zaxO  
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与…银行开立一户头to open an account with v 1?P$f*g  
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与…银行建立交易to keep account with o^wj_#ai$  
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继续记帐to keep account EB)j&y_  
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与…有交易to have an account with 1wmS?  
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作成会计帐||有往来帐项to make out an account with L;I.6<K.  
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清算||清理债务to make up an account 7qt<CLJ  
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清洁帐目||与…停止交易to close ones account with &NZN_%  
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结帐to close an account k$y(H;XA  
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清理未付款to ask an account||to demand an account EShc1KPqc  
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结清差额to balance the account with M7/P&d  
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清算to settle an account||to liquidate an account||to square an account 4%LG9hS  
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审查帐目||监查帐目to audit an account H"WkZX  
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检查帐目to examine an account 8 Mp2MZ*p  
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转入A的帐户to charge the amount to As account %P0dY:L~  
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以计帐方式付款to pay on account 2!\y0*}K  
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代理某人||为某人on ones account||on account of one jWLZ!a3+  
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为自己计算||独立帐目on ones own account D%(9ot{!e  
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由某人收益并负风险on ones account and risk||for ones account and risk t>7t4>X  
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由某人负担for ones account||for account of one & d\`=e  
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按某人指示||列入某人帐户by order and for account of one 7U:,:=  
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列入5月份帐目for May account _DMj)enH"  
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编入某中帐项下to pass to the account of||to place to the account of 9<kKno  
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寄出清算书to send in an account||to send in render an account -))>7skc  
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支票薄cheque book DX}EOxO,.  
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支票陈票人cheque drawer }1TfKS]m>  
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持票人cheque holder JnhHV(H  
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不记名支票cheque to bearer||bearer cheque 6Kh:m-E9  
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记名支票||认人支票cheque to order [aO"9
 
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到期支票antedated cheque $MKx\qx}  
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未到期支票postdated cheque g0rdF  
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保付支票certified cheque 5Ag]1k{  
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未获兑现支票，退票returned cheque }O2hhh_  
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横线支票crossed cheque L$ ]D&f8:  
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普通横线general crossing ?U|~h1   
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特别横线special crossing l#:=zu  
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空白支票blank cheque *}
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失效支票，过期支票stale cheque v bb mmv  
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普通支票open cheque vm8QKPy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (y~da~  
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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=e?G300#L  
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支票换现金||兑现to cash a cheque {zVJlJKxs  
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清理票款to clear a cheque R#1m_6I  
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保证兑现to certify a cheque ReSP)%oW  
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填写支票数额to fill up a cheque :+E>UzT  
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支票上划线to cross a cheque QZh8l-!#5  
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开发支票to make out a cheque xg3G  
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签发支票，开立支票to draw a cheque||to issue a cheque y99G3t  
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透支支票to overdraw a cheque z#,?*v  
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背书支票to endorse a cheque <Xl G:nmY  
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请付票款||清付票款to pay a cheque||to honour a cheque ]t#,{%h  
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支票退票to dishonour a cheque ia?8Z"&lK  
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拒付支票to refuse a cheque R \`,Q'3  
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拒付支票to stop payment of a cheque \J1Jn~  
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提示要求付款to present for payment @Vb-BC,  
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见票即付持票人payable to bearer |@d7o]eM|  
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支付指定人payable to order r--" JO%
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已过期||无效out of date||stale BJ{mX>I(  
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请给出票人R/D||refer to drawer {)k}dr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]1p&*xX:Bj  
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文字与数字不一致words and figures differ 4'_uN$${$  
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支票 v ?Y9z!M  
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时间已过account closed <4(rY9  
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更改处应加盖印章alterations require initials ~W`upx)j  
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时间已过effects not cleared #PtV=Ee1  
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停止付款payment stopped J^1w& 40
 
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支票毁损cheque mutilated ZmYp!B_~  
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汇款||寄钱to remit||to send money kGX`y.-[  
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寄票供取款||支票支付to send a cheque for payment '<8ew
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寄款人a remitter 2rD`]neA  
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收款人a remittee D<Ads  
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国外汇票foreign Bill DA[-(  s  
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国内汇票inland Bill }GQ8|fg`U  
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跟单汇票documentary bill b^^Cj(  
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空头汇票accommodation bill B2&fvv?  
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原始汇票original bill y&9v0&o  
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改写||换新票据renewed bill (!{_O_&  
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即期汇票sight bill||bill on demand g:e|  
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…days after date||…days after date…日后付款 '_@=9 \<  
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…months after date||…months after date…月后付款 uoaF(F-  
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见票后…日付款…days after sight||…days sight JL2IVENWc  
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见票后…月付款…months after sight||…months sight @QVAsNW:O  
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同组票据set of bills 1H-R-NNJ:  
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单张汇票sola of exchange||sole of exchange <w.V!"!  
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远期汇票usance bill||bill at usance j\!zz  
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长期汇票long bill #B)/d?aa'  
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短期汇票short bill zZki9P   
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逾期汇票overdue bill q
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宽限日期days of grace 4UC/pGZY  
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电汇telegraphic transfer （T.T） @ \u)k  
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邮汇postal order||postal note （Am.）||post office order||money order m5{Y  
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本票promissory note （P/N） .y+>-[j?B  
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押汇负责书||押汇保证书letter of hypothecation 8Tt2T} Y  
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副保||抵押品||付属担保物collateral security K]N^6ome  
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担保书trust receipt||letter of indemnity F@"Xd9q?  
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承兑||认付acceptance k[A=:H1"  
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单张承兑general acceptance >F Z6\  
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有条件承兑qualified acceptance rAn''X6H  
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附条件认付conditional acceptance [^1;8Tbk  
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部分认付partial acceptance   "aB]?4