[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。   eiI}:5~ /g  
会计报表statement of account =9FY;9  
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往来帐目account current )nJs9}( 0  
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现在往来帐||存款额current accout IIUoB!
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销货帐account sales 8-UlbO6  
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共同计算帐项joint account >`Gys8T  
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未决帐项outstanding account #GT/Q3{C  
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贷方帐项credit account||creditor account v4=9T<[  
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借方帐项debit account||debtor account l_5]~N  
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应付帐||应付未付帐account payable ob05:D_bc9  
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应收帐||应收未收帐account receivable I9rWut@+  
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新交易||新帐new account [KMW*pA7  
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未决帐||老帐old account XdjM/hB{fD  
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现金帐cash account F=!p7msRB  
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流水帐running account N}Q%y(O^  
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暂记帐||未定帐suspense account N^z4I,GV(  
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过期帐||延滞帐overdue account||pastdue account cu*8,*FU  
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杂项帐户sundry account 9"hH2jc  
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详细帐单||明细表detail account F|pM$Kd`  
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呆帐bad account NU[{ANbl  
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会计项目title of account -i93  
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会计薄||帐薄account-book %d?.v_Hu0  
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营业报告书||损益计算表account of budiness||business report fk%W07x!  
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借贷细帐||交验帐account rendered "3Y(uN  
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明细帐account stated eka<mq|W  

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与…银行开立一户头to open an account with PU8>.9x  
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与…银行建立交易to keep account with *G rYB6MT  
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继续记帐to keep account |WP}y-Au
 
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与…有交易to have an account with L5[{taZ,  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account [&(~{#} M:  
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清洁帐目||与…停止交易to close ones account with L;GkG! g  
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结帐to close an account ;F_pF+&q  
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清理未付款to ask an account||to demand an account .G
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结清差额to balance the account with {8* d{0l  
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清算to settle an account||to liquidate an account||to square an account zJ6""38Pr  
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审查帐目||监查帐目to audit an account ID: tTltcc  
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检查帐目to examine an account +70x0z2  
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转入A的帐户to charge the amount to As account h! Bg}B~  
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以计帐方式付款to pay on account Zg%tN#6y  
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代理某人||为某人on ones account||on account of one 7`j%5%q  
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为自己计算||独立帐目on ones own account >0z`H|;  
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由某人收益并负风险on ones account and risk||for ones account and risk W#+f2 RR  
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由某人负担for ones account||for account of one ;F|#m,2Q-  
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按某人指示||列入某人帐户by order and for account of one O/U?Wq  
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列入5月份帐目for May account #mU<]O  
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编入某中帐项下to pass to the account of||to place to the account of Wco2i m  
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寄出清算书to send in an account||to send in render an account $KQ q~|  
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支票薄cheque book k33\;9@k  
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支票陈票人cheque drawer < =~=IZ)  
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持票人cheque holder g^Hf^%3xP  
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不记名支票cheque to bearer||bearer cheque L}CU"  
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记名支票||认人支票cheque to order =%<, ^2o  
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到期支票antedated cheque 1I`F?MT  
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未到期支票postdated cheque f]#\&"  
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保付支票certified cheque >t.Lc.  
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未获兑现支票，退票returned cheque (BPO*'   
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横线支票crossed cheque 41Z@_J|&  
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普通横线general crossing :Rb\Ca  
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特别横线special crossing <zR{'7L/  
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空白支票blank cheque dkz% Y]  
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失效支票，过期支票stale cheque w.w{L=p:<"  
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普通支票open cheque =4MTb_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TG}owG]]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z )'9[t  
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支票换现金||兑现to cash a cheque ;Y\LsmZ;F  
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清理票款to clear a cheque llP V{  
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保证兑现to certify a cheque i8V\x>9  
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填写支票数额to fill up a cheque P)`^rJ6
 
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支票上划线to cross a cheque bI &<L O  
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开发支票to make out a cheque #"4ioTL2  
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签发支票，开立支票to draw a cheque||to issue a cheque 9VxM1-8Gs  
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透支支票to overdraw a cheque Qb^G1#r@C  
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背书支票to endorse a cheque Z6zV 9hn  
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请付票款||清付票款to pay a cheque||to honour a cheque /xk7Z q  
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支票退票to dishonour a cheque -'$ob~*  
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拒付支票to refuse a cheque r
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拒付支票to stop payment of a cheque bgorW"'  
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提示要求付款to present for payment |'?vlUCd  
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见票即付持票人payable to bearer dTg`z,^F  
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支付指定人payable to order *2zp>(%  
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已过期||无效out of date||stale h0PDFMM<  
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请给出票人R/D||refer to drawer A"JdG%t>.h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XKjrS 9:  
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文字与数字不一致words and figures differ >G5a Fk  
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支票 DhM=
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时间已过account closed r{R-X3s
 
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更改处应加盖印章alterations require initials *O_fw 0jV  
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时间已过effects not cleared layxtECP(  
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停止付款payment stopped {xTq5`&gT  
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支票毁损cheque mutilated rbd0`J9fq  
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汇款||寄钱to remit||to send money TUp\,T^2  
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寄票供取款||支票支付to send a cheque for payment [PIMG2"G  
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寄款人a remitter lju5+0BSb  
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收款人a remittee E^-c
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国外汇票foreign Bill >|SIqB<%:  
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国内汇票inland Bill :qo[@x{  
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跟单汇票documentary bill $1])>m_ct  
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空头汇票accommodation bill gN/!w:  
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原始汇票original bill .F ?ww}2p]  
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改写||换新票据renewed bill 12^uu)6Xm,  
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即期汇票sight bill||bill on demand sPK]:iC  
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…days after date||…days after date…日后付款 !>Nlp,r&~  
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…months after date||…months after date…月后付款 AON |b\?  
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见票后…日付款…days after sight||…days sight 8J,^O04<  
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见票后…月付款…months after sight||…months sight C6gSj1  
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同组票据set of bills 7O)ATb#up  
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单张汇票sola of exchange||sole of exchange Y5E0n(Z  
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远期汇票usance bill||bill at usance H'S~GP4D  
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长期汇票long bill M0m%S:2  
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短期汇票short bill O4-#)#-)S~  
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逾期汇票overdue bill UVXruH  
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宽限日期days of grace CV|Ae [  
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电汇telegraphic transfer （T.T） djf8FNnn  
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邮汇postal order||postal note （Am.）||post office order||money order UHY)+6qt]  
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本票promissory note （P/N） }f> 81[^  
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押汇负责书||押汇保证书letter of hypothecation (Vey]J  
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副保||抵押品||付属担保物collateral security El`G<esX  
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担保书trust receipt||letter of indemnity 5'Mw{`  
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承兑||认付acceptance Pw|/PfG  
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单张承兑general acceptance cCtd\/ \  
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有条件承兑qualified acceptance '@^<c#h]=  
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附条件认付conditional acceptance pv|D{39Hs  
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部分认付partial acceptance   $I@. <J*