[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。   EsGf+-}|!0  
会计报表statement of account :.4O Hp1  
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往来帐目account current b"WF]x|^  
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现在往来帐||存款额current accout 1aQm r=,  
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销货帐account sales
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共同计算帐项joint account U|]cB  
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未决帐项outstanding account VE-l6@`  
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贷方帐项credit account||creditor account GQ;0KIN  
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借方帐项debit account||debtor account y QClq{A  
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应付帐||应付未付帐account payable b%0p<*:a/  
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应收帐||应收未收帐account receivable H}$7c`;q  
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新交易||新帐new account !gve]>M  
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未决帐||老帐old account J-hJqR*;K  
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现金帐cash account 1Z)Et,  
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流水帐running account P9/ (f$=  
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暂记帐||未定帐suspense account TI'v /=;)  
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过期帐||延滞帐overdue account||pastdue account 6nZ]y&$G-k  
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杂项帐户sundry account {V6&((E8  
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详细帐单||明细表detail account 4.!1odKp  
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呆帐bad account ISGw}#}]?  
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会计项目title of account g&s. 0+  
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会计薄||帐薄account-book nGH6D2!F  
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营业报告书||损益计算表account of budiness||business report xDo0bR(  
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借贷细帐||交验帐account rendered z`wIb  
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明细帐account stated #L*\^ c  
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与…银行开立一户头to open an account with S(gr>eC5  
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与…银行建立交易to keep account with B!wN%>U  
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继续记帐to keep account +F)EGB%LXs  
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与…有交易to have an account with 4fi4F1f  
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作成会计帐||有往来帐项to make out an account with L]=]/>jQ6  
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清算||清理债务to make up an account k=s^-Eiu  
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清洁帐目||与…停止交易to close ones account with 7nB4(A2[S4  
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结帐to close an account Ichg,d-M-K  
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清理未付款to ask an account||to demand an account z4YDngf=4  
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结清差额to balance the account with -b!?9T?}  
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清算to settle an account||to liquidate an account||to square an account [A~?V.G  
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审查帐目||监查帐目to audit an account dk7x<$h-h0  
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检查帐目to examine an account }XUL\6U  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account 9,8/DW.K  
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代理某人||为某人on ones account||on account of one b}(c'W*z%  
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为自己计算||独立帐目on ones own account 6"_pCkn;c<  
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由某人收益并负风险on ones account and risk||for ones account and risk f I%8@ :  
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由某人负担for ones account||for account of one |[~S&  
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按某人指示||列入某人帐户by order and for account of one 9qDM0'W
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列入5月份帐目for May account -0xo6'mD  
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编入某中帐项下to pass to the account of||to place to the account of .<vXj QE  
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寄出清算书to send in an account||to send in render an account +8
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支票薄cheque book t;Z9p7 rk  
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支票陈票人cheque drawer 4RctYMz  
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持票人cheque holder w;Azxcw  
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不记名支票cheque to bearer||bearer cheque 9:g A0Z  
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记名支票||认人支票cheque to order X*MK(aV3  
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到期支票antedated cheque G0m$bi=z  
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未到期支票postdated cheque /tG as  
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保付支票certified cheque QxPPgn7'  
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未获兑现支票，退票returned cheque &\ca ? #  
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横线支票crossed cheque 1p5'.~J+Q  
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普通横线general crossing F,)+9/S&  
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特别横线special crossing lvODhoT  
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空白支票blank cheque d 4tL  
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失效支票，过期支票stale cheque iku*\,
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普通支票open cheque Jlb{1B$7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q|+ a   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N;YF
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支票换现金||兑现to cash a cheque xv2c8g~vD  
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清理票款to clear a cheque -0q|AB<  
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保证兑现to certify a cheque WY>$.e  
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填写支票数额to fill up a cheque \ ;]{`  
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支票上划线to cross a cheque Kv1~,j6  
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开发支票to make out a cheque S-\wX.`R1  
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签发支票，开立支票to draw a cheque||to issue a cheque .H M3s   
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透支支票to overdraw a cheque '3^q
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背书支票to endorse a cheque 2 KH
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请付票款||清付票款to pay a cheque||to honour a cheque ,KM%/;1Dm  
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支票退票to dishonour a cheque 6r mx{Bt  
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拒付支票to refuse a cheque ]<YS7.pT  
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拒付支票to stop payment of a cheque 52# *{q}  
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提示要求付款to present for payment ZHeue_~x4  
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见票即付持票人payable to bearer [bo"!Qk%  
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支付指定人payable to order Si ~wig2  
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已过期||无效out of date||stale : Gi
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请给出票人R/D||refer to drawer CpX[8>&osD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7yg{0a  
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文字与数字不一致words and figures differ B$s6|~  
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支票 ? B|i  
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时间已过account closed ^qC.bv]&  
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更改处应加盖印章alterations require initials O\yYCi(  
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时间已过effects not cleared 13 JG[,w  
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停止付款payment stopped "k [$euV  
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支票毁损cheque mutilated VOATza`  
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汇款||寄钱to remit||to send money +ZE"pA^C  
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寄票供取款||支票支付to send a cheque for payment Td^62D;  
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寄款人a remitter =
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收款人a remittee 2Z^p)  

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国外汇票foreign Bill 0!:%Ge_  
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国内汇票inland Bill r:U<cLT[9  
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跟单汇票documentary bill }b<w\9AF  
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空头汇票accommodation bill yzNDXA.  
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原始汇票original bill ?FZ) LZM  
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改写||换新票据renewed bill >v/%R~BuX  
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即期汇票sight bill||bill on demand P!&yYR \  
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…days after date||…days after date…日后付款 lb}:!Y  
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…months after date||…months after date…月后付款 }?U #@ h  
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见票后…日付款…days after sight||…days sight d8^S~7  
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见票后…月付款…months after sight||…months sight ae+*gkPv8  
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同组票据set of bills zK:2.4  
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单张汇票sola of exchange||sole of exchange .7Itbp6=R  
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远期汇票usance bill||bill at usance 55Ye7P-d  
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长期汇票long bill 1W>0  
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短期汇票short bill M9(Kxux#  
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逾期汇票overdue bill ]ex2c{ G  
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宽限日期days of grace <IQ}j^u-F  
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电汇telegraphic transfer （T.T） -lI6!a^  
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邮汇postal order||postal note （Am.）||post office order||money order 0F[+rh"x  
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本票promissory note （P/N） D{iPsH6};5  
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押汇负责书||押汇保证书letter of hypothecation x^!LA,`j  
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副保||抵押品||付属担保物collateral security  k< g  
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担保书trust receipt||letter of indemnity G\H|\i  
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承兑||认付acceptance )E=~ _`XO  
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单张承兑general acceptance 1H7bPl|  
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有条件承兑qualified acceptance #s|/5[i  
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附条件认付conditional acceptance pq<2:F:Kl  
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部分认付partial acceptance   sn:wLc/GAd