[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。   J%IKdxa  
会计报表statement of account C.RXQ`-P}  
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往来帐目account current "XLFw;o  
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现在往来帐||存款额current accout T*%O\&'r  
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销货帐account sales 1Q7]1fRu  
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共同计算帐项joint account ~?Zm3zOCc2  
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未决帐项outstanding account A "6

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贷方帐项credit account||creditor account ?(Xy 2%v  
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借方帐项debit account||debtor account -Np}<O`./  
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应付帐||应付未付帐account payable EKUiX#p:M  
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应收帐||应收未收帐account receivable XHm6K1mGZ  

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新交易||新帐new account |(=b  
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未决帐||老帐old account 6('CB|ga  
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现金帐cash account }?*$AVs2q  
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流水帐running account \=H+m%  
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暂记帐||未定帐suspense account @%8$k[
  
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过期帐||延滞帐overdue account||pastdue account @DKph!cr  
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杂项帐户sundry account HMw}pp:  
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详细帐单||明细表detail account 2>)::9e4  
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呆帐bad account 8-9<r  
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会计项目title of account vb$i00?  
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会计薄||帐薄account-book 8aVj@x$'  
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营业报告书||损益计算表account of budiness||business report =/19 -Y:  
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借贷细帐||交验帐account rendered gyobq'o-  
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明细帐account stated S^r[%l<'n  
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与…银行开立一户头to open an account with +u3vKzD  
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与…银行建立交易to keep account with k"+/DK,:  
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继续记帐to keep account \o5
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与…有交易to have an account with j^ttTq|l  
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作成会计帐||有往来帐项to make out an account with uy([>8uu  
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清算||清理债务to make up an account hmv*IF.  
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清洁帐目||与…停止交易to close ones account with >n5Kz]]
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结帐to close an account .FvIT]k-  
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清理未付款to ask an account||to demand an account hho\e 8  
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结清差额to balance the account with PBAQ KQ  
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清算to settle an account||to liquidate an account||to square an account ":L d}~>  
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审查帐目||监查帐目to audit an account 8-)@q|  
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检查帐目to examine an account Lasi)e=$<  
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转入A的帐户to charge the amount to As account ^/7Y3n!|3  
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以计帐方式付款to pay on account hJ(S]1B~G  
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代理某人||为某人on ones account||on account of one ^ ]SU (kY  
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为自己计算||独立帐目on ones own account %F]:nk`  
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由某人收益并负风险on ones account and risk||for ones account and risk |$c~Jq  
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由某人负担for ones account||for account of one ./}W3  
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按某人指示||列入某人帐户by order and for account of one ;h7
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列入5月份帐目for May account pv
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编入某中帐项下to pass to the account of||to place to the account of N"2P]Zr  
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寄出清算书to send in an account||to send in render an account TRQH{O\O  
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支票薄cheque book G0v<`/|>}  
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支票陈票人cheque drawer s F3M= uz  
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持票人cheque holder  ~bLhI  
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不记名支票cheque to bearer||bearer cheque M7SVD[7~HM  
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记名支票||认人支票cheque to order 'A9U[|  
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到期支票antedated cheque </Ry4x^A  
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未到期支票postdated cheque ;n=A245W\  
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保付支票certified cheque j-wz7B  
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未获兑现支票，退票returned cheque ^ ]CQd   
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横线支票crossed cheque vP{;'R  
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普通横线general crossing uQtwh08i  
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特别横线special crossing I6Mr[#*  
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空白支票blank cheque 1rQKHC:|  
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失效支票，过期支票stale cheque &u7oa  
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普通支票open cheque 2rJe
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W;@9x1jKX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l9X\\uG&  
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支票换现金||兑现to cash a cheque Jh)K0>R  
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清理票款to clear a cheque *.ZU" 5e  
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保证兑现to certify a cheque @"E{gM@B  
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填写支票数额to fill up a cheque ie%_-  
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支票上划线to cross a cheque SJdi*>  
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开发支票to make out a cheque HAr_z@#E  
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签发支票，开立支票to draw a cheque||to issue a cheque w(xRL#%  
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透支支票to overdraw a cheque A->y#KQ  
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背书支票to endorse a cheque }lzQ
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请付票款||清付票款to pay a cheque||to honour a cheque %VCfcM}5I  
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支票退票to dishonour a cheque EdPN
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拒付支票to refuse a cheque oYG].PC  
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拒付支票to stop payment of a cheque Yv`8{
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提示要求付款to present for payment ffQ%GV_  
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见票即付持票人payable to bearer 28j=q-9Z  
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支付指定人payable to order / h6(!-"  
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已过期||无效out of date||stale I>27
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请给出票人R/D||refer to drawer id-VoHdK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $l&&y?()  
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文字与数字不一致words and figures differ 16\U'<  
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支票 ^gFjm~2I  
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时间已过account closed #^Dc:1,  
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更改处应加盖印章alterations require initials 13
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时间已过effects not cleared e>t9\vN#bx  
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停止付款payment stopped Z-<v5aF  

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支票毁损cheque mutilated >*}qGk  
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汇款||寄钱to remit||to send money RQ,(?I*8\  
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寄票供取款||支票支付to send a cheque for payment Q]xW}5 /  
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寄款人a remitter ,H[AC}z2X  
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收款人a remittee vB4cdW 2#3  
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国外汇票foreign Bill Y0B*.H Ae  
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国内汇票inland Bill G0s:Dum  
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跟单汇票documentary bill ^YIOS]d>8#  
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空头汇票accommodation bill }BogE$tc  
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原始汇票original bill _&%!4n#>  
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改写||换新票据renewed bill *Ra")(RnDK  
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即期汇票sight bill||bill on demand }"&(sYQ*`  
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…days after date||…days after date…日后付款 %xZ.+Ff%  
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…months after date||…months after date…月后付款 -KNJCcBJ  
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见票后…日付款…days after sight||…days sight KFs` u6  
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见票后…月付款…months after sight||…months sight .-|O"H$  
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同组票据set of bills 2>!ykUw^O  
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单张汇票sola of exchange||sole of exchange \O:xw-eG   
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远期汇票usance bill||bill at usance \Cs<'
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长期汇票long bill l =yHx\  
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短期汇票short bill }gW}Vr <  
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逾期汇票overdue bill dvD<>{U,8  
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宽限日期days of grace >&&xJ5  
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电汇telegraphic transfer （T.T） Ds87#/Yfv  
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邮汇postal order||postal note （Am.）||post office order||money order vs. uq  
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本票promissory note （P/N） v
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押汇负责书||押汇保证书letter of hypothecation lAk1ncx  
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副保||抵押品||付属担保物collateral security (@E#O$'  
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担保书trust receipt||letter of indemnity @W
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承兑||认付acceptance h !K2F~i{P  
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单张承兑general acceptance rhTk}2@h  
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有条件承兑qualified acceptance 1ckw[0d  
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附条件认付conditional acceptance 0juIkN#  
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部分认付partial acceptance   \~t~R q