[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。   } pSt@3o,  
会计报表statement of account paUyS1i  
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往来帐目account current .2{6h  
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现在往来帐||存款额current accout U5-zB)V  
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销货帐account sales Y|Nfwqz  
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共同计算帐项joint account Bl:{p>-q  
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未决帐项outstanding account [+Yl;3&]  
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贷方帐项credit account||creditor account ,7WK<0  
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借方帐项debit account||debtor account %D`^  
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应付帐||应付未付帐account payable Ki&WS<,0Z  
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应收帐||应收未收帐account receivable } D&"z8mP  
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新交易||新帐new account Fv5x 6a  
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未决帐||老帐old account P':]A{<Z  
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现金帐cash account tk]_QX %  
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流水帐running account oX=*MEfX  
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暂记帐||未定帐suspense account dvrvpDoE.  
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过期帐||延滞帐overdue account||pastdue account S>vVjq?~l(  
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杂项帐户sundry account Ot4;,UZ  
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详细帐单||明细表detail account inq4CGY  
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呆帐bad account
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会计项目title of account k8t Na@H  
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会计薄||帐薄account-book D^T7pO  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered EL)/5-=S  
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明细帐account stated uN?O*h/(  
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与…银行开立一户头to open an account with Al-%j- j@-  
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与…银行建立交易to keep account with ] l qFht  
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继续记帐to keep account K:mL%o2J
 
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与…有交易to have an account with 4Xb}I;rM  
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作成会计帐||有往来帐项to make out an account with A%2M]];%X  
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清算||清理债务to make up an account u g$\&rM>
 
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清洁帐目||与…停止交易to close ones account with `F`'b)  
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结帐to close an account ~b<4>"7y.  
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清理未付款to ask an account||to demand an account Ru\Lr=9  
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结清差额to balance the account with YH+\rb_  
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清算to settle an account||to liquidate an account||to square an account TOF62,
 
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审查帐目||监查帐目to audit an account Bst>9V&R  
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检查帐目to examine an account _*B~ESC0  
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转入A的帐户to charge the amount to As account iwx0V  
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以计帐方式付款to pay on account YhK/pt43C  
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代理某人||为某人on ones account||on account of one KK3xz*W0  
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为自己计算||独立帐目on ones own account )KQv4\0y<  
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由某人收益并负风险on ones account and risk||for ones account and risk ,$ret@.H  
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由某人负担for ones account||for account of one $5(%M8qmQ  
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按某人指示||列入某人帐户by order and for account of one 6]49kHgMhe  
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列入5月份帐目for May account z`7C)p:  
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编入某中帐项下to pass to the account of||to place to the account of ,IB)Kk2  
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寄出清算书to send in an account||to send in render an account Ci:Q Isu*  
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支票薄cheque book 2xj`cFT  
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支票陈票人cheque drawer haK5Oe/cE  
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持票人cheque holder ;S j
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不记名支票cheque to bearer||bearer cheque 8RD) yRJ  
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记名支票||认人支票cheque to order ["/x~\c'N  
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到期支票antedated cheque $^>vJk<  
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未到期支票postdated cheque gC-0je  
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保付支票certified cheque 0<k!F3=  
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未获兑现支票，退票returned cheque H0 t1& :  
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横线支票crossed cheque !y.7"G*  
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普通横线general crossing qMOD TM~+  
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特别横线special crossing iYkNtqn/  
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空白支票blank cheque ;{RQ+ZX'[  
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失效支票，过期支票stale cheque \)*qW[C$a  
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普通支票open cheque bql6Z1l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tec6] :  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LJ?7W,?  
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支票换现金||兑现to cash a cheque *&s_u)b  
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清理票款to clear a cheque ~p&sd)  
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保证兑现to certify a cheque 6Y=)12T  
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填写支票数额to fill up a cheque Dcq^C LPY  
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支票上划线to cross a cheque HjrCX>v  
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开发支票to make out a cheque 5Jd,]~KAP  
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签发支票，开立支票to draw a cheque||to issue a cheque cOcm9m#  
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透支支票to overdraw a cheque 3/iGSG`  
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背书支票to endorse a cheque )l^w _;  
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请付票款||清付票款to pay a cheque||to honour a cheque 8@ b8 3  
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支票退票to dishonour a cheque Xr-eDUEi  
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拒付支票to refuse a cheque )!'SSVaRs  
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拒付支票to stop payment of a cheque !RV}dhI  
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提示要求付款to present for payment |iJ37QIM  
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见票即付持票人payable to bearer ,JX/`7 y  
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支付指定人payable to order {2A/@$?  
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已过期||无效out of date||stale 52=?! JM  
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请给出票人R/D||refer to drawer Zj%l (OVq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $3k5hDA0e  
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文字与数字不一致words and figures differ =otJf
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支票 30bScW<08  
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时间已过account closed \hoYQK j  
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更改处应加盖印章alterations require initials q3<Pb,Z  
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时间已过effects not cleared =J:6p-\*  
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停止付款payment stopped )*Xd  
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支票毁损cheque mutilated {@ ygq-TZ  
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汇款||寄钱to remit||to send money V~([{
 
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寄票供取款||支票支付to send a cheque for payment LX5, _`B  
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寄款人a remitter QU{ |S.\  
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收款人a remittee jG~zpZh  
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国外汇票foreign Bill z86[_l:  
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国内汇票inland Bill ]A.:8;  
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跟单汇票documentary bill <B"M} Y>_P  
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空头汇票accommodation bill /8](M5X]f  
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原始汇票original bill r92C^h0  
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改写||换新票据renewed bill [,_4#Zz  
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即期汇票sight bill||bill on demand .@7J8FS*  
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…days after date||…days after date…日后付款 UM ?{ba9  
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…months after date||…months after date…月后付款 /<J&ZoeJB  
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见票后…日付款…days after sight||…days sight RfM uWo:  
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见票后…月付款…months after sight||…months sight : 5=E>!  
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同组票据set of bills _9@D o6  
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单张汇票sola of exchange||sole of exchange G|WO  
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远期汇票usance bill||bill at usance G'*_7HD  
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长期汇票long bill eh@6tr zp=  
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短期汇票short bill \dIc_6/D1  
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逾期汇票overdue bill u9d4zR  
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宽限日期days of grace "X\|!Mxh  
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电汇telegraphic transfer （T.T） qNhV zx  
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邮汇postal order||postal note （Am.）||post office order||money order +Lq;0tRC  
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本票promissory note （P/N） me-:A:si  
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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
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担保书trust receipt||letter of indemnity IW48Sg  
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承兑||认付acceptance 1QfOD-lv  
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单张承兑general acceptance Ol;}+?[Q  

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有条件承兑qualified acceptance $VX<UK$|s  
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附条件认付conditional acceptance 6bL"ZOEu  
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部分认付partial acceptance   m?Gb5=qo