[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。   o~={M7m  
会计报表statement of account <hM `]/J55  
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往来帐目account current iK <vr  
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现在往来帐||存款额current accout 8@- UvT&o  
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销货帐account sales )%=oJ!)  
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共同计算帐项joint account Y> f 6  
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未决帐项outstanding account Kitx%P`i  
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贷方帐项credit account||creditor account +-+%6O<C  
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借方帐项debit account||debtor account MW$ X4<*KD  
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应付帐||应付未付帐account payable z6f N)kw  
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应收帐||应收未收帐account receivable i$:QOMA  
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新交易||新帐new account jizp\%W+  
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未决帐||老帐old account 7C"&f *lEi  
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现金帐cash account >p;cbp[ht  
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流水帐running account MmPLJ  
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暂记帐||未定帐suspense account wW?/`>@  
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过期帐||延滞帐overdue account||pastdue account f7_EqS=(  
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杂项帐户sundry account oYn|>`+6:y  
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详细帐单||明细表detail account
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呆帐bad account ;:5Ahfo \  
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会计项目title of account V+'C71-P  
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会计薄||帐薄account-book 2Sg^SZFH+o  
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营业报告书||损益计算表account of budiness||business report f%2>pQTq@)  
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借贷细帐||交验帐account rendered Y_SB3 $])  
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明细帐account stated M8p6f)l3  
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与…银行开立一户头to open an account with A<$w }Fy;  
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与…银行建立交易to keep account with t<DZW#  
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继续记帐to keep account LeTOVgjA|  
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与…有交易to have an account with u>y/<9]q8  
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作成会计帐||有往来帐项to make out an account with li7"{+ct  
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清算||清理债务to make up an account %%h0 H[5*  
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清洁帐目||与…停止交易to close ones account with W0qn$H  
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结帐to close an account EWNm }C9  
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清理未付款to ask an account||to demand an account tB/'3#o  
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结清差额to balance the account with |Zm'!-_  
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清算to settle an account||to liquidate an account||to square an account 1P6!E*z\  
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审查帐目||监查帐目to audit an account Q35jJQ$<`  
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检查帐目to examine an account Z.E@aml\  
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转入A的帐户to charge the amount to As account =}wqo6Bn|  
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以计帐方式付款to pay on account gt|:K)[,6  
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代理某人||为某人on ones account||on account of one Q8?:L<
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为自己计算||独立帐目on ones own account HBiUp$(mB  
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由某人收益并负风险on ones account and risk||for ones account and risk IEeh9:Km  
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由某人负担for ones account||for account of one <&MY/vV  
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按某人指示||列入某人帐户by order and for account of one 'Fr"96C$  
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列入5月份帐目for May account cTu"T
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编入某中帐项下to pass to the account of||to place to the account of 7 DW_G  
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寄出清算书to send in an account||to send in render an account H-/w8_} KG  
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支票薄cheque book A40Q~X  
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支票陈票人cheque drawer &b9bb{y_$K  
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持票人cheque holder M&J$9X  
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不记名支票cheque to bearer||bearer cheque YlJ_$Q[  
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记名支票||认人支票cheque to order I~)A!vp  
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到期支票antedated cheque EWK?vs  
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未到期支票postdated cheque H{I,m-  
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保付支票certified cheque @YHt[>*S  
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未获兑现支票，退票returned cheque 3='
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横线支票crossed cheque KSQ*HO)5  
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普通横线general crossing 0;tu}]jnN  
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特别横线special crossing q
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空白支票blank cheque ?yKG\tPhM  
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失效支票，过期支票stale cheque ,jdTe?[*^  
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普通支票open cheque m*vz   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TFDzTD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =kjD ]+l  
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支票换现金||兑现to cash a cheque vQ8$C 3  
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清理票款to clear a cheque aj]pN,g@N  
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保证兑现to certify a cheque 5h6-aQU[  
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填写支票数额to fill up a cheque P5__[aTD  
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支票上划线to cross a cheque R0e!b+MZ.  
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开发支票to make out a cheque z`sW5K(A  
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签发支票，开立支票to draw a cheque||to issue a cheque 2XyC;RWJ%  
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透支支票to overdraw a cheque BirnCfj/2  
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背书支票to endorse a cheque d?><+!a  
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请付票款||清付票款to pay a cheque||to honour a cheque rE
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支票退票to dishonour a cheque O@>{%u  
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拒付支票to refuse a cheque [ZD`t,x(  
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拒付支票to stop payment of a cheque ceAefKdb  
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提示要求付款to present for payment Qm4cuV-0{  
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见票即付持票人payable to bearer W3&~[DS@~  
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支付指定人payable to order 1~[GGl  
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已过期||无效out of date||stale 10
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请给出票人R/D||refer to drawer F2v9XMi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kp*BAQ  
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文字与数字不一致words and figures differ [}y"rs`!  
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支票 v[>8<z8  
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时间已过account closed ,J'@e+jV  
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更改处应加盖印章alterations require initials VqeW;8&*iv  
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时间已过effects not cleared ;^P0+d^5C  
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停止付款payment stopped (rSBzM]H  
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支票毁损cheque mutilated 9R4q^tGR\  
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汇款||寄钱to remit||to send money !_h<w?)  
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寄票供取款||支票支付to send a cheque for payment JC4Z^/\.  
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寄款人a remitter O)G^VD s  
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收款人a remittee sTO9>~sj  
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国外汇票foreign Bill -44''w?z  
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国内汇票inland Bill <4P"1#nHQ+  
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跟单汇票documentary bill MM4Eq>F/  
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空头汇票accommodation bill X7& ^"|:  
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原始汇票original bill v"G)G)*z  
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改写||换新票据renewed bill 3
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即期汇票sight bill||bill on demand j /=4f�  
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…days after date||…days after date…日后付款 }N<> z  
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…months after date||…months after date…月后付款 I<ta2<h  
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见票后…日付款…days after sight||…days sight +=A53V[C  
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见票后…月付款…months after sight||…months sight "FT(U{^7d  
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同组票据set of bills k3B-;%3I;  
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单张汇票sola of exchange||sole of exchange }hv" ku6!  
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远期汇票usance bill||bill at usance jVtRn.qh  
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长期汇票long bill >?Ps5n]b  
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短期汇票short bill _<i*{;kR6  
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逾期汇票overdue bill APA:K9jD  
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宽限日期days of grace Ce0YO~I  
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电汇telegraphic transfer （T.T） 9AsK=/Buf  
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邮汇postal order||postal note （Am.）||post office order||money order S!;:7?mq  
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本票promissory note （P/N） ,y57tY  
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押汇负责书||押汇保证书letter of hypothecation 71#

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副保||抵押品||付属担保物collateral security 0Th
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担保书trust receipt||letter of indemnity 7:D@6<J?  
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承兑||认付acceptance TvzqJ=  
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单张承兑general acceptance h!L/ZeRaV  
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有条件承兑qualified acceptance A80r@)i  
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附条件认付conditional acceptance _U"9#<  
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部分认付partial acceptance   QyGT m"9l