[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。    "YD.=s  
会计报表statement of account YkVRl [  
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往来帐目account current e %&  
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现在往来帐||存款额current accout p^Ag
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销货帐account sales a.1`\$]d  
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共同计算帐项joint account `fLfT'  
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未决帐项outstanding account M;V&KGZ  
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贷方帐项credit account||creditor account ` v>
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借方帐项debit account||debtor account '}@e5^oL  
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应付帐||应付未付帐account payable oy`3r5g  
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应收帐||应收未收帐account receivable ys/`{:w8p  
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新交易||新帐new account !B0v<+;P8  
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未决帐||老帐old account Q3(hK<Qh;  
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现金帐cash account ZDW,7b%U  
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流水帐running account l kI8{  
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暂记帐||未定帐suspense account :8GlyN<E  

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过期帐||延滞帐overdue account||pastdue account 6(\q< fx  
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杂项帐户sundry account FRb&@ (;  
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详细帐单||明细表detail account E|KLK4]  
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呆帐bad account JrY"J]/  
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会计项目title of account f'7d4  
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会计薄||帐薄account-book D4YT33$tC  
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营业报告书||损益计算表account of budiness||business report wz*)L (pP  
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借贷细帐||交验帐account rendered  eLe,=  
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明细帐account stated Z<$E.##  
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与…银行开立一户头to open an account with mjkw&2  
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与…银行建立交易to keep account with |wyJh"4!  
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继续记帐to keep account UIm[DYMS  
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与…有交易to have an account with auyKLT3C  
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作成会计帐||有往来帐项to make out an account with b}}1TnS)  
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清算||清理债务to make up an account qD=m{ O8%_  
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清洁帐目||与…停止交易to close ones account with 7/U<\(V!g  
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结帐to close an account #)h ~.D{  
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清理未付款to ask an account||to demand an account 8#d1}Y  
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结清差额to balance the account with E;GR;i{t  
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清算to settle an account||to liquidate an account||to square an account >kDdWgRQ  
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审查帐目||监查帐目to audit an account ;K
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检查帐目to examine an account {i%xs#0h  
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转入A的帐户to charge the amount to As account +^&v5[$R  
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以计帐方式付款to pay on account ?lwQne8/  
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代理某人||为某人on ones account||on account of one FG5
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为自己计算||独立帐目on ones own account R$;&O. 5M  
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由某人收益并负风险on ones account and risk||for ones account and risk (8-lDoW  
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由某人负担for ones account||for account of one 5fx,rtY2sQ  
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按某人指示||列入某人帐户by order and for account of one `w=H'"Zv  
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列入5月份帐目for May account Mm7n?kb6  
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编入某中帐项下to pass to the account of||to place to the account of x^O2Lj,w\  
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寄出清算书to send in an account||to send in render an account ic]tUOC:  
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支票薄cheque book (DMnwqr  
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支票陈票人cheque drawer i[\u-TF  
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持票人cheque holder e, 0I~:  
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不记名支票cheque to bearer||bearer cheque @gjdyz  
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记名支票||认人支票cheque to order H'\EA(v+  
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到期支票antedated cheque 5YH mp7c-z  
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未到期支票postdated cheque @d^h/w  
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保付支票certified cheque M*6@1.n  
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未获兑现支票，退票returned cheque _O,ZeES  
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横线支票crossed cheque dTQvz9C  
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普通横线general crossing p}7&x[fTLk  
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特别横线special crossing []!r|R3  
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空白支票blank cheque S)|b%mVwR  
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失效支票，过期支票stale cheque ,6Q-k4_  
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普通支票open cheque m9cT}x&j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $i> VI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3F!+c 8e  
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支票换现金||兑现to cash a cheque  yE,o~O  
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清理票款to clear a cheque -V/i%_+Ze  
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保证兑现to certify a cheque <U pjAuG8  
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填写支票数额to fill up a cheque s9Z2EjQV  
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支票上划线to cross a cheque ]bweQw@i  

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开发支票to make out a cheque x)L@xQ  
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签发支票，开立支票to draw a cheque||to issue a cheque 1_lL?S3,a@  
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透支支票to overdraw a cheque 5K{h)* *5  
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背书支票to endorse a cheque GK&Dd"v  
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请付票款||清付票款to pay a cheque||to honour a cheque >`'9V|1  
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支票退票to dishonour a cheque 9l]IE,u  
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拒付支票to refuse a cheque p;Kr664  
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拒付支票to stop payment of a cheque 7i.aZ2a%  
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提示要求付款to present for payment 7ZZt|bl  
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见票即付持票人payable to bearer e{&gF1"[  
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支付指定人payable to order *OiHrI9y  

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已过期||无效out of date||stale :%{7Q$Xv<  
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请给出票人R/D||refer to drawer {y'kwU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YSbN=Rj  
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文字与数字不一致words and figures differ RS~oSoAE  
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支票 \B)<<[ $  
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时间已过account closed b11C3TyQT  
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更改处应加盖印章alterations require initials S:gP\Atf>  
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时间已过effects not cleared x)*[>d2yd  
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停止付款payment stopped RaAq>B WPr  
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支票毁损cheque mutilated [
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汇款||寄钱to remit||to send money  Nbr{)h  
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寄票供取款||支票支付to send a cheque for payment ws=y*7$y  
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寄款人a remitter !*p lK6a  
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收款人a remittee .*ZNZ|g_  
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国外汇票foreign Bill jsuQR  
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国内汇票inland Bill 1UOFTI2S|  
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跟单汇票documentary bill {|qz>  

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空头汇票accommodation bill y<)x`&pcD  
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原始汇票original bill \hg12],#:@  
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改写||换新票据renewed bill C@xh$(y  
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即期汇票sight bill||bill on demand 7uYJ_R  

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…days after date||…days after date…日后付款 nM@
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…months after date||…months after date…月后付款 YI|7a#*F  
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见票后…日付款…days after sight||…days sight 8dP^zjPj  
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见票后…月付款…months after sight||…months sight O.}{s;  
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同组票据set of bills O",:0<  
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单张汇票sola of exchange||sole of exchange K^EW*6vB8O  
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远期汇票usance bill||bill at usance (z\@T`6`  
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长期汇票long bill (z#qkKL{^  
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短期汇票short bill ,..&j
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逾期汇票overdue bill NZ7g}+GTG  
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宽限日期days of grace JdF;*`_7*  
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电汇telegraphic transfer （T.T） R_`i=>Z-  
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邮汇postal order||postal note （Am.）||post office order||money order +iY.YV  
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本票promissory note （P/N） &Ba` 3V\M  
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押汇负责书||押汇保证书letter of hypothecation h\k@7wgu  
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副保||抵押品||付属担保物collateral security WBvh<wTw;  
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担保书trust receipt||letter of indemnity d e)7_pCF|  
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承兑||认付acceptance ra2sYH1wr  
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单张承兑general acceptance Z\c^CN  
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有条件承兑qualified acceptance }ya@*jH  
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附条件认付conditional acceptance 4j+FDc`  
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部分认付partial acceptance   ;r<(n3"F