[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。   |bd5a
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会计报表statement of account .@=d I  
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往来帐目account current &TC  
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现在往来帐||存款额current accout (S9"(\A  
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销货帐account sales \a|gzC1
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共同计算帐项joint account R`s /^0  
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未决帐项outstanding account QW~o+N~~  
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贷方帐项credit account||creditor account ?]paAP;4  
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借方帐项debit account||debtor account 39k P)cD  
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应付帐||应付未付帐account payable J!yc9 Q  
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应收帐||应收未收帐account receivable xn6E f"  
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新交易||新帐new account 9N'$Y*. d<  
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未决帐||老帐old account  I s8|  
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现金帐cash account Dq-h`lh!D#  
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流水帐running account !;R{-  
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暂记帐||未定帐suspense account ;M' R/JlUN  
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过期帐||延滞帐overdue account||pastdue account ? 4.W _  
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杂项帐户sundry account /&kTVuN"(  
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详细帐单||明细表detail account @${!C\([1  
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呆帐bad account BJ&>'rc  
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会计项目title of account &"L3U  
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会计薄||帐薄account-book wS:323 !l$  
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营业报告书||损益计算表account of budiness||business report $'&`k,a3|P  
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借贷细帐||交验帐account rendered 2+Fq'!  
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明细帐account stated 6X'RCJu%  
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与…银行开立一户头to open an account with Q2Q`g`*O:  
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与…银行建立交易to keep account with ^ S%4R'  
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继续记帐to keep account 4q~l?*S  
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与…有交易to have an account with us5`?XeX]  
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作成会计帐||有往来帐项to make out an account with OS \co:  
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清算||清理债务to make up an account ;GvyL>|-~  
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清洁帐目||与…停止交易to close ones account with Q
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结帐to close an account Oj<2_u  
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清理未付款to ask an account||to demand an account ?+dI/jB4X  
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结清差额to balance the account with 46$u}"E  
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清算to settle an account||to liquidate an account||to square an account bz<wihZj  
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审查帐目||监查帐目to audit an account dqG+hh^  
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检查帐目to examine an account =Ybbh`$<  
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转入A的帐户to charge the amount to As account uwf3  
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以计帐方式付款to pay on account #H5*]"w6I  
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代理某人||为某人on ones account||on account of one />+JK5  
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为自己计算||独立帐目on ones own account ,g^Bu{?  
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由某人收益并负风险on ones account and risk||for ones account and risk 1!=$3]l0Lj  
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由某人负担for ones account||for account of one }S%a]  
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按某人指示||列入某人帐户by order and for account of one KF
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列入5月份帐目for May account VX;u54hS  
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编入某中帐项下to pass to the account of||to place to the account of m<OxO\Mpf  
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寄出清算书to send in an account||to send in render an account t,MK#Ko  
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支票薄cheque book E\
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支票陈票人cheque drawer tkJ/h<  
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持票人cheque holder G+5G,|}  
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不记名支票cheque to bearer||bearer cheque w7%N=hL1
 
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记名支票||认人支票cheque to order t`DUY3>36  
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到期支票antedated cheque {CGk5`g~  
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未到期支票postdated cheque SX FF  
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保付支票certified cheque /CZOO)n  
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未获兑现支票，退票returned cheque 06=eA0JI  
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横线支票crossed cheque AJmS1 B  
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普通横线general crossing -'8|D!>v2  
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特别横线special crossing bz>#}P=58G  
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空白支票blank cheque C{>?~@z&5  
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失效支票，过期支票stale cheque L\"=H4r  
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普通支票open cheque c=Z#7?k=Uz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j#~4JGZt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8zY)0  
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支票换现金||兑现to cash a cheque +oiPj3  
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清理票款to clear a cheque yBr{nFOgdY  
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保证兑现to certify a cheque iu:e>r  
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填写支票数额to fill up a cheque nDPfr\\  
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支票上划线to cross a cheque ^7_<rs  
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开发支票to make out a cheque =Of#Ps
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签发支票，开立支票to draw a cheque||to issue a cheque @%jzVF7  
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透支支票to overdraw a cheque _mO\Nw0  
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背书支票to endorse a cheque M1 oCa,8M+  
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请付票款||清付票款to pay a cheque||to honour a cheque XCt}>/"s\h  
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支票退票to dishonour a cheque ciXAyT cG  
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拒付支票to refuse a cheque 
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拒付支票to stop payment of a cheque %iX+"  
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提示要求付款to present for payment pQqZ4L6v  
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见票即付持票人payable to bearer E.BMm/W
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支付指定人payable to order L1J"_.=P  
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已过期||无效out of date||stale q,m6$\g4  
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请给出票人R/D||refer to drawer YoahqXR`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0Uybh.dC  
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文字与数字不一致words and figures differ ni3^J5XW  
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支票 *V
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时间已过account closed z*
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时间已过effects not cleared >7 4'g}  
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停止付款payment stopped MQLa+I,S4  
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支票毁损cheque mutilated #knpZ'   
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汇款||寄钱to remit||to send money 0f1*#8-6  
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寄票供取款||支票支付to send a cheque for payment PT|t6V"wd  
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寄款人a remitter jsH7EhF{'  
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收款人a remittee I6zKvP8pb  
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国外汇票foreign Bill QGn3xM66  
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国内汇票inland Bill ALJ^XvB4V  
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跟单汇票documentary bill [y&yy|*\  
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空头汇票accommodation bill ?45bvkCT  
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原始汇票original bill |eU{cK~e^  
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改写||换新票据renewed bill $oD
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即期汇票sight bill||bill on demand A]c'`Nf  
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…days after date||…days after date…日后付款 qT5q3A(8  
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…months after date||…months after date…月后付款 waT'|9{  
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见票后…日付款…days after sight||…days sight g3B%}!|  
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见票后…月付款…months after sight||…months sight y=.`:EB9b  
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同组票据set of bills z{$2bV  
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单张汇票sola of exchange||sole of exchange 'vCl@x$  
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远期汇票usance bill||bill at usance <UsFBF  
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长期汇票long bill Q%> 6u@'  
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短期汇票short bill r_ >]y p  
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逾期汇票overdue bill db*yA@2Lg  
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宽限日期days of grace NdxPC~Z+  
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电汇telegraphic transfer （T.T） .RW&=1D6  
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邮汇postal order||postal note （Am.）||post office order||money order He9Er  
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本票promissory note （P/N） [zJ|61^  
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押汇负责书||押汇保证书letter of hypothecation B=}s7
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副保||抵押品||付属担保物collateral security H
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担保书trust receipt||letter of indemnity &|fPskpy  
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承兑||认付acceptance I]ZksC  
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单张承兑general acceptance 9 lXnNK |]  
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有条件承兑qualified acceptance /$d#9Uv  
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附条件认付conditional acceptance KFBBqP  
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部分认付partial acceptance   G0u H6x?