[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。   mHrt)0\_  
会计报表statement of account }b)7gd=  
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往来帐目account current qPDe; $J )  
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现在往来帐||存款额current accout X31[  
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销货帐account sales s_S[iW`l=  
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共同计算帐项joint account \CNv,HUm3  
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未决帐项outstanding account }iZO0C  
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贷方帐项credit account||creditor account Y` t-Bg!~  
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借方帐项debit account||debtor account YaU)66=u  
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应付帐||应付未付帐account payable -7{qTe{  
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应收帐||应收未收帐account receivable UP]X,H~stU  
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新交易||新帐new account jyB^a;-  
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未决帐||老帐old account ip.aM#  
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现金帐cash account Z ,4G'[d  
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流水帐running account (NB\wJg $  
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暂记帐||未定帐suspense account !| ObNS  
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过期帐||延滞帐overdue account||pastdue account 1:{BC2P  
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杂项帐户sundry account R|tf}~u !x  
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详细帐单||明细表detail account _pZ
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呆帐bad account BBkYc:B=SA  
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会计项目title of account Fk
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会计薄||帐薄account-book @-d0~.S  
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营业报告书||损益计算表account of budiness||business report -hn~-Sy+  
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借贷细帐||交验帐account rendered '5V#sq;Z  
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明细帐account stated f*uD9l%/  
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与…银行开立一户头to open an account with O:^m#:[cE  
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与…银行建立交易to keep account with @-g'BvS  
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继续记帐to keep account oJ<Wh @  
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与…有交易to have an account with 71$MhPvd<  
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作成会计帐||有往来帐项to make out an account with 74hQ?Atw:  
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清算||清理债务to make up an account [u=DAk?8  

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清洁帐目||与…停止交易to close ones account with y 8./)W&/  
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结帐to close an account ; ~Em,M"o  
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清理未付款to ask an account||to demand an account FyZiiH4|  
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结清差额to balance the account with H$ sNp\[{  
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清算to settle an account||to liquidate an account||to square an account rCmxv7" a}  
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审查帐目||监查帐目to audit an account :EUV#5V.  
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检查帐目to examine an account MI!JZI$z5  
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转入A的帐户to charge the amount to As account Efb S*f5  
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以计帐方式付款to pay on account ]Mh7;&<6[  
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代理某人||为某人on ones account||on account of one 6]|NB &  
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为自己计算||独立帐目on ones own account C { }s  
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由某人收益并负风险on ones account and risk||for ones account and risk Bc4{$sc"O  
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由某人负担for ones account||for account of one P o[u6K2&  
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按某人指示||列入某人帐户by order and for account of one ?
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列入5月份帐目for May account F}Bc +i#]  
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编入某中帐项下to pass to the account of||to place to the account of *@Z/L26s;=  
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寄出清算书to send in an account||to send in render an account 'f`~" @  
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支票薄cheque book >taS<.G  
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支票陈票人cheque drawer +1p>
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持票人cheque holder 5(MWgC1  
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不记名支票cheque to bearer||bearer cheque !EM21Sc  
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记名支票||认人支票cheque to order .jr1<LE  
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到期支票antedated cheque 'N5qX>Ob  
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未到期支票postdated cheque )?pin|_x  
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保付支票certified cheque _dsd{&  
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未获兑现支票，退票returned cheque SlZL%
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横线支票crossed cheque *8/Q_w  
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普通横线general crossing nB,FJJ{kb  
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特别横线special crossing Jkm\{;  
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空白支票blank cheque < q;]  
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失效支票，过期支票stale cheque -#gb {vj  
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普通支票open cheque GeHDc[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 U"m!f*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 ]; ^OY\,  
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支票换现金||兑现to cash a cheque sWavxh8A  
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清理票款to clear a cheque BLaXp0  
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保证兑现to certify a cheque ^G2vA8%  
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填写支票数额to fill up a cheque X2@o"xU
  
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支票上划线to cross a cheque rM=Hd/ki5  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque SD.ze(P  
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透支支票to overdraw a cheque ^_=0.:QaW  
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背书支票to endorse a cheque ~o2{Wn["  
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请付票款||清付票款to pay a cheque||to honour a cheque ?Jr<gn^D  
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支票退票to dishonour a cheque eoL)gIM%  
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拒付支票to refuse a cheque U)PumU+z$u  
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拒付支票to stop payment of a cheque tV,zz;* Oe  
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提示要求付款to present for payment h/ k`+  
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见票即付持票人payable to bearer o{hKt
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支付指定人payable to order >@%!r  
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已过期||无效out of date||stale eo80L  
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请给出票人R/D||refer to drawer Zk[#BUA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hJ@nW5CI  
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文字与数字不一致words and figures differ |eqDT,4  
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支票 -5[GX
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时间已过account closed #?*jdN:  
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更改处应加盖印章alterations require initials t]ZSo
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时间已过effects not cleared WKf~K4BL>  
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停止付款payment stopped }NXESZYoi  
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支票毁损cheque mutilated hA8 zXk/'8  
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汇款||寄钱to remit||to send money :9b RuUm  
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寄票供取款||支票支付to send a cheque for payment +0 MKh  
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寄款人a remitter ThxrhQ q[+  

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收款人a remittee Q6K)EwN  
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国外汇票foreign Bill 9K|lU:,  
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国内汇票inland Bill :!$z1u8R  

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跟单汇票documentary bill QGd- 9UEA]  
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空头汇票accommodation bill b U NYTF{  
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原始汇票original bill fP58$pwu  
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改写||换新票据renewed bill Q=E@i9c9  
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即期汇票sight bill||bill on demand e-9unnk  
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…days after date||…days after date…日后付款 )1Nnn  
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…months after date||…months after date…月后付款 'V#ew\  
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见票后…日付款…days after sight||…days sight *]R0z|MW  
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见票后…月付款…months after sight||…months sight *`Xx_  
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同组票据set of bills 8? Wxd65)  
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单张汇票sola of exchange||sole of exchange FK# E7 K  
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远期汇票usance bill||bill at usance ir:~* |  
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长期汇票long bill 917 0bmr  
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短期汇票short bill o  Xi}@  
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逾期汇票overdue bill ~X<cG=p~u  
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宽限日期days of grace rjHIQC C  
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电汇telegraphic transfer （T.T） w&yGYHg  
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邮汇postal order||postal note （Am.）||post office order||money order q7f;ZK=f  
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本票promissory note （P/N） (s$u_aq77  
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押汇负责书||押汇保证书letter of hypothecation ] @)!:<+  
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副保||抵押品||付属担保物collateral security S1^nC tSF  
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担保书trust receipt||letter of indemnity {!}F :~*r  
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承兑||认付acceptance HS\3)Ooj>  
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单张承兑general acceptance 9rTz N  
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有条件承兑qualified acceptance x*h`VS(?6  
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附条件认付conditional acceptance L$lo~7<]  
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部分认付partial acceptance   !@pV)RUv7