[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。   _h^.`Tz,  
会计报表statement of account $%bd`d*S  
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往来帐目account current f?/OV*  
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现在往来帐||存款额current accout E3j`e>Yz  
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销货帐account sales *s 4Ym
  
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共同计算帐项joint account Q? 1.GuF  
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未决帐项outstanding account D6@ c|O{Q  
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贷方帐项credit account||creditor account )tJaw#Mih  
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借方帐项debit account||debtor account qB_s<cpn>  
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应付帐||应付未付帐account payable V*rLGY#  
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应收帐||应收未收帐account receivable M.dX;iM<  
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新交易||新帐new account @Hp%4$=  
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未决帐||老帐old account Ig!0A}f  
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现金帐cash account ,S dj"C  
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流水帐running account Z>g&%3j  
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暂记帐||未定帐suspense account 1mtYap4  
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过期帐||延滞帐overdue account||pastdue account "
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杂项帐户sundry account `"ks0@^U  
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详细帐单||明细表detail account PJm@fK(j  
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呆帐bad account `Mg3P_}=  
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会计项目title of account /,~]1&?}1  
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会计薄||帐薄account-book 32 j){[PL3  
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营业报告书||损益计算表account of budiness||business report )O*h79t^Q  
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借贷细帐||交验帐account rendered @mu{*. &  
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明细帐account stated \>"Zn7  
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与…银行开立一户头to open an account with EGv]K|   
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与…银行建立交易to keep account with ^j.3'}p  
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继续记帐to keep account B/Q>i'e  
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与…有交易to have an account with \jZ mu  
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作成会计帐||有往来帐项to make out an account with #NMQN*J>D  
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清算||清理债务to make up an account w0=/V[fs  
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清洁帐目||与…停止交易to close ones account with GM^H )8U  
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结帐to close an account (yEU9R$I"  
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清理未付款to ask an account||to demand an account KF#qz2S  
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结清差额to balance the account with \G/ZA) t  
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清算to settle an account||to liquidate an account||to square an account \Yv44*I`  
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审查帐目||监查帐目to audit an account \\oa[nvL~  
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检查帐目to examine an account 51AA,"2[_  
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转入A的帐户to charge the amount to As account /bC@^Y&}  
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以计帐方式付款to pay on account eq2LV=d{m  
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代理某人||为某人on ones account||on account of one _$}@hD*R~  
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为自己计算||独立帐目on ones own account *TxR2pC}  
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由某人收益并负风险on ones account and risk||for ones account and risk VdL }$CX$  
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由某人负担for ones account||for account of one [#:yOZt  
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按某人指示||列入某人帐户by order and for account of one 7B)@ aUj$  
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列入5月份帐目for May account (Y?}'?  
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编入某中帐项下to pass to the account of||to place to the account of ~~,#<g[  
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寄出清算书to send in an account||to send in render an account lI[O!VuKc  
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支票薄cheque book 1~*Je
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支票陈票人cheque drawer 04#r'UIF  
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持票人cheque holder Q"`J-#L  
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不记名支票cheque to bearer||bearer cheque X>rv{@KbL  
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记名支票||认人支票cheque to order #mcGT\tQ  
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到期支票antedated cheque Vg? 1&8>  
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未到期支票postdated cheque #j${R={  
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保付支票certified cheque sJ)Pj?"\?  
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未获兑现支票，退票returned cheque LO M-i>  
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横线支票crossed cheque I>z0)pB  
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普通横线general crossing la[>C:8IG  
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特别横线special crossing :Z5Twb3h  
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空白支票blank cheque uu+)r  
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失效支票，过期支票stale cheque Z`Sbq{Kx  
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普通支票open cheque ae|j#!~oi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1A.ecv'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .7|Iausv  
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支票换现金||兑现to cash a cheque Cmj+>$')0  
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清理票款to clear a cheque 7@uhw">mX  
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保证兑现to certify a cheque {f:%+h  
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填写支票数额to fill up a cheque SM8Wg>  
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支票上划线to cross a cheque ee\QK,QV  
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开发支票to make out a cheque tqXr6+!Q  
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签发支票，开立支票to draw a cheque||to issue a cheque Dlqvz|X/  
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透支支票to overdraw a cheque vMYL( ]e  
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背书支票to endorse a cheque +LwwI*;b  
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请付票款||清付票款to pay a cheque||to honour a cheque B |SE |  
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支票退票to dishonour a cheque ]@{l<ExP  
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拒付支票to refuse a cheque *%CDQx0}  
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拒付支票to stop payment of a cheque Dgc}
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提示要求付款to present for payment 08G${@D+X0  
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见票即付持票人payable to bearer N"8'=wB  
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支付指定人payable to order RA1K$D ?A  
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已过期||无效out of date||stale qs{wrem  
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请给出票人R/D||refer to drawer UM2yv6:/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I,W`s  
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文字与数字不一致words and figures differ o .*t  
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时间已过account closed DE+k'8\T  
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更改处应加盖印章alterations require initials 7{\6EC}d[&  
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时间已过effects not cleared _2hZGC%&E  
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停止付款payment stopped "7 eL&  
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支票毁损cheque mutilated l6zYiM  
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汇款||寄钱to remit||to send money NFF!g]QN  
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寄票供取款||支票支付to send a cheque for payment `{m,&[n  
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寄款人a remitter P
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收款人a remittee *s<cgPKJ@  
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国外汇票foreign Bill Fy
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国内汇票inland Bill N.0g%0A.D  
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跟单汇票documentary bill ANgt\8  
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空头汇票accommodation bill ?z2!?  
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原始汇票original bill jgS
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改写||换新票据renewed bill bWSc&/9y  
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即期汇票sight bill||bill on demand !dUdz7  
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…days after date||…days after date…日后付款 KVr9kcs  
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…months after date||…months after date…月后付款 3l,-n|x  
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见票后…日付款…days after sight||…days sight Bs `{qmbC  

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见票后…月付款…months after sight||…months sight !h|,wq]k  
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同组票据set of bills SDV#p];u  
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单张汇票sola of exchange||sole of exchange ?o$t{AQ  
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远期汇票usance bill||bill at usance ~]QQaP  
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长期汇票long bill :Yn.Wv -  
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短期汇票short bill (H&HS
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逾期汇票overdue bill m_CWVw  
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宽限日期days of grace >l><d!
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电汇telegraphic transfer （T.T） iu(obmh/o  
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邮汇postal order||postal note （Am.）||post office order||money order 1fMV$T==K  
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本票promissory note （P/N） l0`bseN<  
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押汇负责书||押汇保证书letter of hypothecation ;Ivv4u  
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副保||抵押品||付属担保物collateral security t c[Ld#
 
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担保书trust receipt||letter of indemnity xWXLk )A  
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承兑||认付acceptance J^yqu{
  
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单张承兑general acceptance )
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有条件承兑qualified acceptance l$\B>u,>  
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附条件认付conditional acceptance B
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部分认付partial acceptance   ^ '|y^t