[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。   p, h9D_  
会计报表statement of account @Pm>sY}d<I  
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往来帐目account current YJ^] u}  
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现在往来帐||存款额current accout 8*W#D H!  
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销货帐account sales C ;;Sih5  
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共同计算帐项joint account |ax3sAg  
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未决帐项outstanding account P9GN}GN%v  
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贷方帐项credit account||creditor account q['Euy  
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借方帐项debit account||debtor account 7TgOK   
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应付帐||应付未付帐account payable /@wg>&L]  
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应收帐||应收未收帐account receivable j:^#rFD4?  
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新交易||新帐new account Y4OPEo5o  
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未决帐||老帐old account zbXI%  
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现金帐cash account szb_*)k  
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流水帐running account ;PF`Wj  
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暂记帐||未定帐suspense account <vnHz?71c  
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过期帐||延滞帐overdue account||pastdue account 8/DS:uM  
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杂项帐户sundry account )bA;?i  
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详细帐单||明细表detail account K}2Erm%A@y  
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呆帐bad account 7@#>bE6  
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会计项目title of account Hh%I0#  
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会计薄||帐薄account-book TSA,WP\  
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营业报告书||损益计算表account of budiness||business report VJ84?b{c W  
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借贷细帐||交验帐account rendered OHv[#xGuV?  
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明细帐account stated 909?_v  
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与…银行开立一户头to open an account with 9K/HO!z  
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与…银行建立交易to keep account with -VZ-<\uH  
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继续记帐to keep account z,|r*\dw  
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与…有交易to have an account with AUeu1(  
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作成会计帐||有往来帐项to make out an account with 7ByTnYe~S  
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清算||清理债务to make up an account XttqOf  
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清洁帐目||与…停止交易to close ones account with c/Qt Ot
 
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结帐to close an account _,q)hOI  
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清理未付款to ask an account||to demand an account 5>VY LI  
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结清差额to balance the account with $4-$pL6"  
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清算to settle an account||to liquidate an account||to square an account CxGx8*
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审查帐目||监查帐目to audit an account 9Kg21-?  
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检查帐目to examine an account &P.4(1sC  
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转入A的帐户to charge the amount to As account $f,n8]  
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以计帐方式付款to pay on account 9
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代理某人||为某人on ones account||on account of one Z?pnj8h -&  
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为自己计算||独立帐目on ones own account cHcmgW\4  
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由某人收益并负风险on ones account and risk||for ones account and risk _FXZm50\g{  
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由某人负担for ones account||for account of one qzI&<4  
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按某人指示||列入某人帐户by order and for account of one ET_W-  
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列入5月份帐目for May account n8uv#DsdK  
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编入某中帐项下to pass to the account of||to place to the account of 0q.Ujm=,z  
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寄出清算书to send in an account||to send in render an account /EibEd\  
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支票薄cheque book @[#$J0qq  
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支票陈票人cheque drawer ?pYKZg/c  
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持票人cheque holder 'xhcuVl  
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不记名支票cheque to bearer||bearer cheque uC8L\UXk  
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记名支票||认人支票cheque to order Ma'_e=+A  
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到期支票antedated cheque 0O\SU"b
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未到期支票postdated cheque )I^2k4Cg"  
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保付支票certified cheque Aub]IO~  
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未获兑现支票，退票returned cheque :N<.?%Kf  
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横线支票crossed cheque 9Ro6fjjE  
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普通横线general crossing p}|.ZkyN  
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特别横线special crossing }R)=S_j  
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空白支票blank cheque -*~CV:2iq-  
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失效支票，过期支票stale cheque QDT
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普通支票open cheque 7_wJpTz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l{:a1^[>y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges < AI;6/  
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支票换现金||兑现to cash a cheque xq%{}  
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清理票款to clear a cheque R//$r%a  
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保证兑现to certify a cheque w-b' LP  
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填写支票数额to fill up a cheque G~wFnl%  
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支票上划线to cross a cheque `W `0Fwu9  
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开发支票to make out a cheque #.5
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签发支票，开立支票to draw a cheque||to issue a cheque 3Z>YV]YbeU  
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透支支票to overdraw a cheque I\Glc=T*  
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背书支票to endorse a cheque  T7$S_  
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请付票款||清付票款to pay a cheque||to honour a cheque ,>LRa  
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支票退票to dishonour a cheque {13!vS%5  
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拒付支票to refuse a cheque zzZg$9PT[  
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拒付支票to stop payment of a cheque LH]CUfUrUE  
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提示要求付款to present for payment )%Y IGV; &  
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见票即付持票人payable to bearer rUwE?Ekn/  
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支付指定人payable to order $zkH|] zZ  
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已过期||无效out of date||stale _MYx%Z  
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请给出票人R/D||refer to drawer t6u-G+}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U6WG?$x  
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文字与数字不一致words and figures differ JmWR{du  
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支票 9[>Lp9l'  
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时间已过account closed Hbr^vYs5  
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时间已过effects not cleared _'*DT=H'U  
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停止付款payment stopped 3}M\c)
 
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支票毁损cheque mutilated Qg>L,ZO  
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汇款||寄钱to remit||to send money UT-ewXh  
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寄票供取款||支票支付to send a cheque for payment 1E^{B8cm  
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寄款人a remitter O2@" w23  
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收款人a remittee p[;8  
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国外汇票foreign Bill )T<D6l Lt  
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国内汇票inland Bill 9g+UJ\u^  

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跟单汇票documentary bill WxDb3l~  
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空头汇票accommodation bill j$%yw4dsj  
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原始汇票original bill v?%0~!  
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改写||换新票据renewed bill 5@CpP-W#  
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即期汇票sight bill||bill on demand oFwG+W/  
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…days after date||…days after date…日后付款 Y]M^n&f
 
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…months after date||…months after date…月后付款 k>$FT`  
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见票后…日付款…days after sight||…days sight 91U^o8y  
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见票后…月付款…months after sight||…months sight 1m
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同组票据set of bills [.. ,(  
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单张汇票sola of exchange||sole of exchange d*]Dv,#X  
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远期汇票usance bill||bill at usance M-}j9,oR`  
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长期汇票long bill 6#OL ;Y]_  
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短期汇票short bill ./7&_9|<  
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逾期汇票overdue bill ^#<:<X6  
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宽限日期days of grace yS1b,cxz  
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电汇telegraphic transfer （T.T） g;u<[>'I  
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邮汇postal order||postal note （Am.）||post office order||money order c n\k`8  
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本票promissory note （P/N） \;3B?8wbIl  
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押汇负责书||押汇保证书letter of hypothecation wGov|[X  
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副保||抵押品||付属担保物collateral security s=\LewF1<  
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担保书trust receipt||letter of indemnity )[@YHE5g  
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承兑||认付acceptance uQ)JC7b\  
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单张承兑general acceptance zkT`] @`J  
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有条件承兑qualified acceptance Xh7~MU~X  
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附条件认付conditional acceptance B"?+5A7  
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部分认付partial acceptance   20Cie q