[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。   F.~n   
会计报表statement of account #sz]PZ\  
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往来帐目account current ?Kx6Sf<i  
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现在往来帐||存款额current accout 2X qTyf<  
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销货帐account sales ou<S)_|Iu  
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共同计算帐项joint account H$NP1^5!  
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未决帐项outstanding account (l\a'3a.  
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贷方帐项credit account||creditor account i&A{L}eCr:  
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借方帐项debit account||debtor account NEqt).   
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应付帐||应付未付帐account payable ,|e}Y [  
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应收帐||应收未收帐account receivable KotP V  
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新交易||新帐new account l%^h2 o  
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未决帐||老帐old account sFbfFUd   
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现金帐cash account oUl=l}qnD  
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流水帐running account
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暂记帐||未定帐suspense account zl0;84:H  
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过期帐||延滞帐overdue account||pastdue account 6kP7  
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杂项帐户sundry account (F/HU"C  
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详细帐单||明细表detail account -<8B,  
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呆帐bad account L_E^}^1!  
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会计项目title of account U?^OD  
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会计薄||帐薄account-book :*#rRQ>t  
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营业报告书||损益计算表account of budiness||business report <F ew<r2  
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借贷细帐||交验帐account rendered I
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明细帐account stated  -H`\? R  
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与…银行开立一户头to open an account with yji>*XG  
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与…银行建立交易to keep account with 7 %3<~'v[  
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继续记帐to keep account 7^Na9]PY  
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与…有交易to have an account with TMqY4;UeL  
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作成会计帐||有往来帐项to make out an account with @7fm 1b  
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清算||清理债务to make up an account qJ 9 5  
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清洁帐目||与…停止交易to close ones account with qc
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结帐to close an account }a^|L"  
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清理未付款to ask an account||to demand an account XMw.wQ'?  
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结清差额to balance the account with ;%WdvnW  

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清算to settle an account||to liquidate an account||to square an account O#:&*Mv  
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审查帐目||监查帐目to audit an account B)6#Lp3  
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检查帐目to examine an account t8/%Dgu  
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转入A的帐户to charge the amount to As account nP1GW6P
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以计帐方式付款to pay on account W#{la`#Bu  
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代理某人||为某人on ones account||on account of one =EpJZt  
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为自己计算||独立帐目on ones own account ="'- &   
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由某人收益并负风险on ones account and risk||for ones account and risk ]?&FOzN5$P  
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由某人负担for ones account||for account of one N4wA#
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按某人指示||列入某人帐户by order and for account of one VLdB_r3lQ  
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列入5月份帐目for May account .~mCXz<x  
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编入某中帐项下to pass to the account of||to place to the account of KOSQQf o  
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寄出清算书to send in an account||to send in render an account ]db@RbaH  
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支票薄cheque book Qf@iU%
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支票陈票人cheque drawer ZnfNQl[  
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持票人cheque holder BX< dSK  
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不记名支票cheque to bearer||bearer cheque Xy7Z38G  
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记名支票||认人支票cheque to order ZjVWxQ  
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到期支票antedated cheque shgAhx  
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未到期支票postdated cheque ,pt%) c  
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保付支票certified cheque XDz5b.,  
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未获兑现支票，退票returned cheque :}q\tNY<  
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横线支票crossed cheque ZafboqsDL  
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普通横线general crossing J5yidymrpW  
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特别横线special crossing }e]f  
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空白支票blank cheque TMVryb  
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失效支票，过期支票stale cheque v"Jgw;3   
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普通支票open cheque %_M2N.n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j 6)Y   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E^Gg '
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支票换现金||兑现to cash a cheque eC`pnE  
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清理票款to clear a cheque RMXzU  
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保证兑现to certify a cheque 8Jr?ZDf`  
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填写支票数额to fill up a cheque K%g;NW  
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支票上划线to cross a cheque lPP,`  
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开发支票to make out a cheque +C{p%`<  
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签发支票，开立支票to draw a cheque||to issue a cheque pw020}`  
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透支支票to overdraw a cheque Ubz"rCjq  
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背书支票to endorse a cheque 'ktHPn ,K  
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请付票款||清付票款to pay a cheque||to honour a cheque 7,$z;Lr0S  
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支票退票to dishonour a cheque %:C ]7gQ  
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拒付支票to refuse a cheque `iShJ z96  
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拒付支票to stop payment of a cheque QDmYSY$  
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提示要求付款to present for payment i

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见票即付持票人payable to bearer -`c:}m  
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支付指定人payable to order `cB_.&  
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已过期||无效out of date||stale lT8\}hNI+  
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请给出票人R/D||refer to drawer 5MxL*DB=b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fp>.Owt%.  
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文字与数字不一致words and figures differ wOgE|n
 
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支票 /!FWuRe^  
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时间已过account closed yYJY;".H  
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更改处应加盖印章alterations require initials Ps[$.h  
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时间已过effects not cleared ;I6s-moq_  
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停止付款payment stopped PK6iY7Qp)  
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支票毁损cheque mutilated cz
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汇款||寄钱to remit||to send money x4?10f(9=  
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寄票供取款||支票支付to send a cheque for payment &K%aw  
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寄款人a remitter &k>aP0k"  
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收款人a remittee (RL>Hn;.  
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国外汇票foreign Bill "cUg>a3  
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国内汇票inland Bill E)p
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跟单汇票documentary bill V^fV7hw<  
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空头汇票accommodation bill kyUl{Zj
 
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原始汇票original bill UsW5d]i}Y  
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改写||换新票据renewed bill RVM&4#E  
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即期汇票sight bill||bill on demand b)}+>Wx  
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…days after date||…days after date…日后付款 o# hI5  
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…months after date||…months after date…月后付款 SG]
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见票后…日付款…days after sight||…days sight ]|oJ)5P  
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见票后…月付款…months after sight||…months sight sg?@qc=g  
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同组票据set of bills HYClm|   

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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance 8 njuDl  
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长期汇票long bill qu{mqkfN>  
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短期汇票short bill rK=6]j(K  
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逾期汇票overdue bill KTmaglgp  
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宽限日期days of grace *\q8BZ  
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电汇telegraphic transfer （T.T） 2ksA.,UB^9  
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邮汇postal order||postal note （Am.）||post office order||money order eP|)SU  
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本票promissory note （P/N） R}k69 -1vL  
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押汇负责书||押汇保证书letter of hypothecation SCq3Ds^  
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副保||抵押品||付属担保物collateral security <7RfBR.9  
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担保书trust receipt||letter of indemnity VM;g+RRq  
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承兑||认付acceptance IUawdB5CB  
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单张承兑general acceptance ;MZbL)  
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有条件承兑qualified acceptance [x$;Xq A  
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附条件认付conditional acceptance *h])mqhB  
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部分认付partial acceptance   %IU4\ZY>