[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。   V^/h;/!^  
会计报表statement of account BP7<^`i&  
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往来帐目account current J8`1V`$  
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现在往来帐||存款额current accout |r<.R>  
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销货帐account sales 3V8j>&  
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共同计算帐项joint account cSHtl<UY  
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未决帐项outstanding account 6i?kkULBS  
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贷方帐项credit account||creditor account /ab K/8ZQ  
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借方帐项debit account||debtor account u+, jAkr  
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应付帐||应付未付帐account payable |~T+f&   
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应收帐||应收未收帐account receivable Qg8eq_m(  
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新交易||新帐new account lfI7&d*  
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未决帐||老帐old account dsft=t8s  
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现金帐cash account X#\P.$  
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流水帐running account jl?y}
 
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暂记帐||未定帐suspense account epm8N /  
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过期帐||延滞帐overdue account||pastdue account QH56 tQq  
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杂项帐户sundry account ,HjHt\!~<  
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详细帐单||明细表detail account aG&kl O>m  
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呆帐bad account "q# g/T  
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会计项目title of account ?F:C!_  
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会计薄||帐薄account-book % w/1Uo24  
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营业报告书||损益计算表account of budiness||business report SF}L3/C&h  
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借贷细帐||交验帐account rendered zj0pP{y
 
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明细帐account stated vnT  
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与…银行开立一户头to open an account with D}C*8s bC}  
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与…银行建立交易to keep account with =(uy':Dbn*  
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继续记帐to keep account bSKV|z/x  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with M(gWd8?#  
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清算||清理债务to make up an account B~?Q. <M  
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清洁帐目||与…停止交易to close ones account with B$eF@v"  
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结帐to close an account Z4tq&^ :c=  
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清理未付款to ask an account||to demand an account --hnv/AjI  
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结清差额to balance the account with  8x
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清算to settle an account||to liquidate an account||to square an account '%7]xp  
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审查帐目||监查帐目to audit an account #.xTAvD  
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检查帐目to examine an account y`dzo`f  
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转入A的帐户to charge the amount to As account n#,l &Bx  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one }e@-
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为自己计算||独立帐目on ones own account < us{4%  
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由某人收益并负风险on ones account and risk||for ones account and risk aC` c^'5  
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由某人负担for ones account||for account of one 4Fq}*QJ-  
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按某人指示||列入某人帐户by order and for account of one CxV%/ChJ#  
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列入5月份帐目for May account ARo5 Ss{  
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编入某中帐项下to pass to the account of||to place to the account of Mr(3]EfgO  
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寄出清算书to send in an account||to send in render an account X;tk\ Ixd  
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支票薄cheque book Y}Uw7\e  
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支票陈票人cheque drawer wxxC&
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持票人cheque holder sP%.o7& n  
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不记名支票cheque to bearer||bearer cheque yk/XfwQ5  
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记名支票||认人支票cheque to order 
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到期支票antedated cheque z?xd\x  
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未到期支票postdated cheque 6%-2G@ 6d  
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保付支票certified cheque }- Sr@
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未获兑现支票，退票returned cheque *6L^A`_1]  
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横线支票crossed cheque aF:
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普通横线general crossing tR3hbL$W  
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特别横线special crossing y3#\mBiw  
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空白支票blank cheque #p]On87>  
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失效支票，过期支票stale cheque (w*$~p  
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普通支票open cheque L>B0%TP^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +=R:n^r^,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zMa`olTZ  
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支票换现金||兑现to cash a cheque Th8xh=F[  
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清理票款to clear a cheque Z1Ms~tch  
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保证兑现to certify a cheque 4ngiad6bR  
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填写支票数额to fill up a cheque sI yLW  
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支票上划线to cross a cheque s
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开发支票to make out a cheque Iv{}U\ u  
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签发支票，开立支票to draw a cheque||to issue a cheque pPIH`I
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透支支票to overdraw a cheque `aCcTs7~]p  
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背书支票to endorse a cheque m^TkFt<BM  
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请付票款||清付票款to pay a cheque||to honour a cheque uz% rWN`{  
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支票退票to dishonour a cheque `/0FXb 8h  
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拒付支票to refuse a cheque `LNRl'Zm  
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拒付支票to stop payment of a cheque eQMY3/#  
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提示要求付款to present for payment  M*%iMz  
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见票即付持票人payable to bearer 'DVP
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支付指定人payable to order mhh8<BI  
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已过期||无效out of date||stale z~Gi/L
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请给出票人R/D||refer to drawer GBN^ *I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m\[r6t]V  
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文字与数字不一致words and figures differ sAWUtJ  
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支票 V{ECDg P  
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时间已过account closed :,% vAI  
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更改处应加盖印章alterations require initials RoT}L#!!  
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时间已过effects not cleared C8%q?.nH=  
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停止付款payment stopped *6?h,Dt L  
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支票毁损cheque mutilated ~A(fn
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汇款||寄钱to remit||to send money :'|%~&J  
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寄票供取款||支票支付to send a cheque for payment 3o5aB1  
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寄款人a remitter 0[/>> !ws  
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收款人a remittee hRHqG  
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国外汇票foreign Bill %F_)!M;x  
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国内汇票inland Bill Q'>pOtJG*J  
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跟单汇票documentary bill wVX]"o  
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空头汇票accommodation bill -j9Wf=  
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原始汇票original bill W<| M0S{  
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改写||换新票据renewed bill $FX
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即期汇票sight bill||bill on demand 4:wVT ;?a  
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…days after date||…days after date…日后付款 b$FK}D5  
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…months after date||…months after date…月后付款 !r^fX=X>'  
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见票后…日付款…days after sight||…days sight t?1b(o
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见票后…月付款…months after sight||…months sight {0L.,T~g+[  
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同组票据set of bills c o 8bnH  
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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 +-X 68`  
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长期汇票long bill CKE):kHu  
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短期汇票short bill x`:c0y9uG  
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逾期汇票overdue bill TI/5'Oke$  
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宽限日期days of grace B@j2^Dr~!  
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电汇telegraphic transfer （T.T） iV5S[uy72.  
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邮汇postal order||postal note （Am.）||post office order||money order prEI9/d"  
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本票promissory note （P/N） icK$W2<8mg  
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押汇负责书||押汇保证书letter of hypothecation j=dGNi)R  
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副保||抵押品||付属担保物collateral security w8D6 j%
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担保书trust receipt||letter of indemnity o<gK
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承兑||认付acceptance k4PXH  
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单张承兑general acceptance x1h&`QUP  
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有条件承兑qualified acceptance iA<'i8$P  
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附条件认付conditional acceptance ]O>AD6P  
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部分认付partial acceptance   6zi 5#23