[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。   zV)(i<Q  
会计报表statement of account ws"{Y+L  
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往来帐目account current  =fJDFg  
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现在往来帐||存款额current accout 1J`<'{*  
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销货帐account sales @DiXe[kI  
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共同计算帐项joint account h |Ofi  
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未决帐项outstanding account CSKOtqKQ)  
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贷方帐项credit account||creditor account C%2BDj  
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借方帐项debit account||debtor account $|kq{@<  
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应付帐||应付未付帐account payable C bWz;
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应收帐||应收未收帐account receivable |`T$Iq  
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新交易||新帐new account /M,C%.-  
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未决帐||老帐old account 5T*Uq>x0  
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现金帐cash account ;\'d9C  
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流水帐running account q`Rc \aWB%  
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暂记帐||未定帐suspense account Jkx_5kk/\  
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过期帐||延滞帐overdue account||pastdue account im-XP@<  
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杂项帐户sundry account On~
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详细帐单||明细表detail account 17E,Qnf  
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呆帐bad account CJ YpgSr  

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会计项目title of account 9dO. ,U*`  
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会计薄||帐薄account-book [*K.9}+G_  
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营业报告书||损益计算表account of budiness||business report rYCIU  
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借贷细帐||交验帐account rendered &?H`MCvt  
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明细帐account stated r>lo@e0G  
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与…银行开立一户头to open an account with 8\S$iGd  
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与…银行建立交易to keep account with yIu_DFq%  
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继续记帐to keep account Q%QIr  
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与…有交易to have an account with .k"unclT0  
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作成会计帐||有往来帐项to make out an account with /[I#3|  
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清算||清理债务to make up an account *&~(>gNF,  
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清洁帐目||与…停止交易to close ones account with 39bw,lRPV  
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结帐to close an account 0D/7X9xg9+  
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清理未付款to ask an account||to demand an account :pLaxWus!  
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结清差额to balance the account with bb}Fu/S  
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清算to settle an account||to liquidate an account||to square an account "}2I0tM  
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审查帐目||监查帐目to audit an account U^kk0OT^  
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检查帐目to examine an account ]]T,;|B
 
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转入A的帐户to charge the amount to As account ,MUgw w!.  
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以计帐方式付款to pay on account [*g'Y;W  
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代理某人||为某人on ones account||on account of one GQYB2{e >  
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为自己计算||独立帐目on ones own account $49;\pBZ l  
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由某人收益并负风险on ones account and risk||for ones account and risk 5}2148  
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由某人负担for ones account||for account of one s
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按某人指示||列入某人帐户by order and for account of one U%)*I~9  
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列入5月份帐目for May account cXNR<`   
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编入某中帐项下to pass to the account of||to place to the account of G1:"Gxja  
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寄出清算书to send in an account||to send in render an account A`V:r2hnb  
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支票薄cheque book N
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支票陈票人cheque drawer [6%y RQ_  
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持票人cheque holder Is!+`[ma  
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不记名支票cheque to bearer||bearer cheque G5UNW<P2C  
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记名支票||认人支票cheque to order 70Ei<  
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到期支票antedated cheque jsq|K=x,  
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未到期支票postdated cheque ' Ecd\p  
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保付支票certified cheque MaP-   
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未获兑现支票，退票returned cheque 2'8I/>-  
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横线支票crossed cheque =64Ju Wvo  
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普通横线general crossing ]"i^VVw  
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特别横线special crossing xS_
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空白支票blank cheque -9(nsaV  
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失效支票，过期支票stale cheque /[|A(,N}{  
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普通支票open cheque 2XV3f$,H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \5F {MBx !  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /?:q9Wy  
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支票换现金||兑现to cash a cheque C 4\Q8uK  
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清理票款to clear a cheque S[RVk=A1  
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保证兑现to certify a cheque :JzJ(q/  
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填写支票数额to fill up a cheque jn>RE   
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支票上划线to cross a cheque CDWchY  
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开发支票to make out a cheque "@@Z{  
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签发支票，开立支票to draw a cheque||to issue a cheque =%9j8wHX  
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透支支票to overdraw a cheque \rmge4`4  
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背书支票to endorse a cheque J.n-4J#@  
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请付票款||清付票款to pay a cheque||to honour a cheque R5MY\^H/A  
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支票退票to dishonour a cheque oOHr~<  
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拒付支票to refuse a cheque *\F,?yU  
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拒付支票to stop payment of a cheque "6o5x&H  
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提示要求付款to present for payment %B-m- =gz  
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见票即付持票人payable to bearer >O}J*4A>+#  
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支付指定人payable to order FK.Qj P:  
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已过期||无效out of date||stale \9s x_ T  
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请给出票人R/D||refer to drawer \P7y&`|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '7TT4~F  
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文字与数字不一致words and figures differ PV,AN   
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时间已过account closed Ig M_l=  
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时间已过effects not cleared a#o6Nv  
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停止付款payment stopped WbP*kV{  
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支票毁损cheque mutilated e=%6\&q  
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汇款||寄钱to remit||to send money +|=5zWI/  
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寄票供取款||支票支付to send a cheque for payment GxR, 3  
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寄款人a remitter Udh!%QP%[w  
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收款人a remittee GXE6=B
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国外汇票foreign Bill Y[yw8a  
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国内汇票inland Bill 2iM8V  
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跟单汇票documentary bill j_r7oARL  
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空头汇票accommodation bill b:iZ.I  
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原始汇票original bill G{cTQH|  
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改写||换新票据renewed bill ^3-Wxn9&  
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即期汇票sight bill||bill on demand `tkd1M  
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…days after date||…days after date…日后付款 7\ <4 LX  
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…months after date||…months after date…月后付款 G=8w9-Ww  
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见票后…日付款…days after sight||…days sight axY-Vj
 
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见票后…月付款…months after sight||…months sight sK:,c5^  
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同组票据set of bills |<.b:e\4  
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单张汇票sola of exchange||sole of exchange 4:}`X  
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远期汇票usance bill||bill at usance \2<2&=h?  
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长期汇票long bill Q:~w;I  
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短期汇票short bill  2H<?  
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逾期汇票overdue bill ?E2k]y6<  
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宽限日期days of grace Jb-wvNJu  
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电汇telegraphic transfer （T.T） (r[<g*+3  
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邮汇postal order||postal note （Am.）||post office order||money order H>XbqIkL@  
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本票promissory note （P/N） &up/`8  
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押汇负责书||押汇保证书letter of hypothecation ^z&xy4
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副保||抵押品||付属担保物collateral security om_&|9B)  
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担保书trust receipt||letter of indemnity IPxfjBC+J  
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承兑||认付acceptance wCt+{Y3T  
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单张承兑general acceptance _SP u`=~K  
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有条件承兑qualified acceptance $m=z87hX  
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附条件认付conditional acceptance zRJ y3/>  
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部分认付partial acceptance   !F<
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