[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。   jRQ+2@n{E  
会计报表statement of account $8=@R'  
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往来帐目account current 0A[esWmP  
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现在往来帐||存款额current accout <$i4?)f(  
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销货帐account sales Xe1P- 60  
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共同计算帐项joint account HuI`#.MpWE  
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未决帐项outstanding account `8g7q 5  
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贷方帐项credit account||creditor account k*Nr!Z!}  
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借方帐项debit account||debtor account o(G"k  
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应付帐||应付未付帐account payable mY-hN|  
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应收帐||应收未收帐account receivable e 
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新交易||新帐new account c:4P%({  
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未决帐||老帐old account nWYCh7  
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现金帐cash account v;2CU  
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流水帐running account x4kWLy7Sz  
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暂记帐||未定帐suspense account /n5n )P@L  
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过期帐||延滞帐overdue account||pastdue account 9<1F[SS<s9  
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杂项帐户sundry account msx-O=4g  
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详细帐单||明细表detail account MmoR~~*  
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呆帐bad account t'qL[
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会计项目title of account b~Y%gC)FR  
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会计薄||帐薄account-book /YKMKtE  
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营业报告书||损益计算表account of budiness||business report :py\|  
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借贷细帐||交验帐account rendered s4LO&STh{  
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明细帐account stated 5p"BD'^:  
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与…银行开立一户头to open an account with (nSml,g
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与…银行建立交易to keep account with \1%l^dE@  
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继续记帐to keep account s<QkDERMX  
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与…有交易to have an account with ^-)txC5{T  
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作成会计帐||有往来帐项to make out an account with 8AFczeg[[  
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清算||清理债务to make up an account j+4H}XyE  
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清洁帐目||与…停止交易to close ones account with {MdLX.ycc)  
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结帐to close an account o:q1beU  
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清理未付款to ask an account||to demand an account 6=hk=2]f  
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结清差额to balance the account with 0u B'g+MU`  
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清算to settle an account||to liquidate an account||to square an account =3~/:8o  
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审查帐目||监查帐目to audit an account nz.{P@[Qk  
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检查帐目to examine an account sZgRt  
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转入A的帐户to charge the amount to As account TJ8E"t*)
 
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以计帐方式付款to pay on account 3voT^o  
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代理某人||为某人on ones account||on account of one Scm36sT{  
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为自己计算||独立帐目on ones own account J<gJc*Q  
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由某人收益并负风险on ones account and risk||for ones account and risk s pLZ2]A  
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由某人负担for ones account||for account of one DciwQcG  
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按某人指示||列入某人帐户by order and for account of one YT/kC'A  
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列入5月份帐目for May account  >YtdA  
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编入某中帐项下to pass to the account of||to place to the account of {+<P:jbz;  
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寄出清算书to send in an account||to send in render an account ;8S/
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支票薄cheque book pCpb;<JG  
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支票陈票人cheque drawer PfS:AIy  
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持票人cheque holder C9DJO:f.2y  
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不记名支票cheque to bearer||bearer cheque +`M!D }!  
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记名支票||认人支票cheque to order e7fiGl  
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到期支票antedated cheque b?4/#&z]  
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未到期支票postdated cheque 9jp:k><\(c  
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保付支票certified cheque 5Ft5@UF~  
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未获兑现支票，退票returned cheque o 47r<>t  
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横线支票crossed cheque /:<IIqO
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普通横线general crossing gx03xPeu  
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特别横线special crossing v{i7h|e  
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空白支票blank cheque +6smsL~<#v  
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失效支票，过期支票stale cheque Xd:7"/:r  
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普通支票open cheque d"G+8}.4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~zm7?_"@]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M >:]lpRK  
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支票换现金||兑现to cash a cheque *BD=O@  
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清理票款to clear a cheque oR N-xng  
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保证兑现to certify a cheque bG&"9b_c  
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填写支票数额to fill up a cheque * v8Ts  
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支票上划线to cross a cheque e]ig !G]  
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开发支票to make out a cheque *fO3]+)d+  
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签发支票，开立支票to draw a cheque||to issue a cheque 2Zuq?1=  
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透支支票to overdraw a cheque r#WT`pav  
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背书支票to endorse a cheque fQWI w  
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请付票款||清付票款to pay a cheque||to honour a cheque RhF>T&Q  
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支票退票to dishonour a cheque 8B!aO/Km  
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拒付支票to refuse a cheque q^8EOAvnZ  
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拒付支票to stop payment of a cheque %kf>&b,Mi  
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提示要求付款to present for payment X{Yw+F,j  
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见票即付持票人payable to bearer qOCJTOg7  
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支付指定人payable to order @b&84Gn2 r  
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已过期||无效out of date||stale {B$2"q/~  
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请给出票人R/D||refer to drawer X[C3&NX#_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zbw7U'jk  
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文字与数字不一致words and figures differ noVa=aU^  
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支票 BWPP5X9  
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时间已过account closed  {E9v`u\  
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更改处应加盖印章alterations require initials }amU[U,  
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时间已过effects not cleared *DeTqO65  
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停止付款payment stopped '8`T|2  
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支票毁损cheque mutilated t iQ;#p7%  
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汇款||寄钱to remit||to send money y0q#R.TOm  
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寄票供取款||支票支付to send a cheque for payment >Wi s.e%b  
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寄款人a remitter L@)&vn]  
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收款人a remittee  WR.x&m
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国外汇票foreign Bill E20&hc5 8  
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国内汇票inland Bill V/y=6wUiSl  
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跟单汇票documentary bill "DckwtG:%  
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空头汇票accommodation bill <MZi<Z`  
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原始汇票original bill 0=[0|`x  
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改写||换新票据renewed bill M\UWWb&%\  
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即期汇票sight bill||bill on demand <-)9
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…days after date||…days after date…日后付款 60PYCqWc  
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…months after date||…months after date…月后付款 $FCw$+w  

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见票后…日付款…days after sight||…days sight ZjD2u8e  
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见票后…月付款…months after sight||…months sight E& ]_U$  
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同组票据set of bills )dg UmN
 
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单张汇票sola of exchange||sole of exchange YHh u^}|jQ  
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远期汇票usance bill||bill at usance WFdem/\kX  
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长期汇票long bill HjPH  
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短期汇票short bill V
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逾期汇票overdue bill GD/nR4$  
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宽限日期days of grace oG
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电汇telegraphic transfer （T.T） dW6Q)Rfi  
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邮汇postal order||postal note （Am.）||post office order||money order `}n0=E  
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本票promissory note （P/N） P:vX }V |[  
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押汇负责书||押汇保证书letter of hypothecation m';|}z'  
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副保||抵押品||付属担保物collateral security %hrsE5k^,  
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担保书trust receipt||letter of indemnity fG^7@Jw:G  
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承兑||认付acceptance j=p|'`  
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单张承兑general acceptance yzODF>KJ  
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有条件承兑qualified acceptance ">rsA&hN-  
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附条件认付conditional acceptance
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部分认付partial acceptance   h:eN>yW