[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。   0[ (kFe  
会计报表statement of account pJuD+v  
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往来帐目account current Ctx>#uN6  
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现在往来帐||存款额current accout E<7$!P=z`  
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销货帐account sales I'[;E.KU  
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共同计算帐项joint account >pe!T aBN  
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未决帐项outstanding account GVfRy@7n  
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贷方帐项credit account||creditor account Z4E6J'B8  
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借方帐项debit account||debtor account I zVc  
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应付帐||应付未付帐account payable o{QV'dgu  
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应收帐||应收未收帐account receivable Z  
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新交易||新帐new account RC
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未决帐||老帐old account ?
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现金帐cash account pp(?rE$S  
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流水帐running account *YGj^+   
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暂记帐||未定帐suspense account _8-T?j**   
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过期帐||延滞帐overdue account||pastdue account %4t?X  
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杂项帐户sundry account :(.:bf  
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详细帐单||明细表detail account qR_Np5nHF  
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呆帐bad account b?VByJl  
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会计项目title of account "%S-(ue:  
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会计薄||帐薄account-book J><hrZ  
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营业报告书||损益计算表account of budiness||business report 49O_A[(d  
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借贷细帐||交验帐account rendered iTs"RW  
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明细帐account stated I9rQX9#B  
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与…银行开立一户头to open an account with 0;,Y_61  
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与…银行建立交易to keep account with Zy{hYHQ  
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继续记帐to keep account gkq~0/  
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与…有交易to have an account with yp@cn(:~  
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作成会计帐||有往来帐项to make out an account with s>WqVuXmn  
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清算||清理债务to make up an account d(9SkXr  
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清洁帐目||与…停止交易to close ones account with 3/& |Z<f  
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结帐to close an account 8JW0;H<  
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清理未付款to ask an account||to demand an account f^5sJ0;%  
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结清差额to balance the account with -(}N-yu  
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清算to settle an account||to liquidate an account||to square an account ~EYdEqS)  
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审查帐目||监查帐目to audit an account c]z^(:_>  
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检查帐目to examine an account *0'{n*>  
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转入A的帐户to charge the amount to As account "[Tr"nI  
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以计帐方式付款to pay on account gKIN* Od  
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代理某人||为某人on ones account||on account of one do%.KIk  
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为自己计算||独立帐目on ones own account / `O'eH  
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由某人收益并负风险on ones account and risk||for ones account and risk Ww{-(Ktx  
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由某人负担for ones account||for account of one '_g*I  
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按某人指示||列入某人帐户by order and for account of one b1ZHfe:  
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列入5月份帐目for May account ):Ekf2  
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编入某中帐项下to pass to the account of||to place to the account of 81wmKqDEs  
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寄出清算书to send in an account||to send in render an account q?&JS  
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支票薄cheque book Q $>SYvW  
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支票陈票人cheque drawer *P[N.5 {  
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持票人cheque holder cuQ=bRIb  
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不记名支票cheque to bearer||bearer cheque Al]z=  
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记名支票||认人支票cheque to order %w6lNl  
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到期支票antedated cheque ymyk.#Z<%  
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未到期支票postdated cheque HLM"dmI   
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保付支票certified cheque 90)rOD1B  
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未获兑现支票，退票returned cheque #Y<b'7yJ  
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横线支票crossed cheque u@zBE? g  
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普通横线general crossing l,3[hx  
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特别横线special crossing
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空白支票blank cheque 1%6}m`3  
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失效支票，过期支票stale cheque 1cdM^k  
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普通支票open cheque zKk2 >.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AHhck?M^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lH^[b[  
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支票换现金||兑现to cash a cheque #\$R^u]!  
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清理票款to clear a cheque X}xy v  
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保证兑现to certify a cheque #^v|u3^DD  
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填写支票数额to fill up a cheque DxT8;`I%  
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支票上划线to cross a cheque n||/3-HDj  
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开发支票to make out a cheque r"a0!]n  
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签发支票，开立支票to draw a cheque||to issue a cheque 'k#^Z  
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透支支票to overdraw a cheque ]v3 9ag_hu  
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背书支票to endorse a cheque A_}F  
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请付票款||清付票款to pay a cheque||to honour a cheque I m1e/F]  
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支票退票to dishonour a cheque w3c[t ~R8  
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拒付支票to refuse a cheque _pM&Ya  
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拒付支票to stop payment of a cheque yK<%AV@v  
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提示要求付款to present for payment S,EXc^
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见票即付持票人payable to bearer `AeId/A4n  
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支付指定人payable to order xjiMM>|n  
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已过期||无效out of date||stale ;=Jj{FoG%  
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请给出票人R/D||refer to drawer `9Zoq=/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !9DqW&8  
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文字与数字不一致words and figures differ |j$&W;yC  
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支票 abU
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时间已过account closed [S9T@Q  
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更改处应加盖印章alterations require initials 7OG=LF*V-  
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时间已过effects not cleared N&U=5c`Q'  
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停止付款payment stopped nVko]y  
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支票毁损cheque mutilated DcE)6z#  
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汇款||寄钱to remit||to send money N^pTj<M<g  
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寄票供取款||支票支付to send a cheque for payment "qjkwf)\  
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寄款人a remitter G < Z)y#  
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收款人a remittee i,1=5@rw5  
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国外汇票foreign Bill e`zx#v  
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国内汇票inland Bill M3ihtY  
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跟单汇票documentary bill Jn3cU  
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空头汇票accommodation bill V/5.37FSb  
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原始汇票original bill qniP
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改写||换新票据renewed bill n+1!/H=d  
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即期汇票sight bill||bill on demand ^f*}]`S  
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…days after date||…days after date…日后付款 #yz
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…months after date||…months after date…月后付款 x?s5vxAKf  
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见票后…日付款…days after sight||…days sight Sc!]M 5  
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见票后…月付款…months after sight||…months sight lS1-e0,h1  
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同组票据set of bills :eIPPh|\  
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单张汇票sola of exchange||sole of exchange &G63ReW7 @  
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远期汇票usance bill||bill at usance R}~p1=D  
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长期汇票long bill 85;hs  
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短期汇票short bill `v2] Jk<  
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逾期汇票overdue bill D@]gc&JN[  
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宽限日期days of grace RX]x3-  
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电汇telegraphic transfer （T.T） ,.# SEv5  
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邮汇postal order||postal note （Am.）||post office order||money order >)I
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本票promissory note （P/N） "|1MJuY_6  
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押汇负责书||押汇保证书letter of hypothecation +n1jP<[<N  
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副保||抵押品||付属担保物collateral security )p.+39]{2  
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担保书trust receipt||letter of indemnity `_2#t1`u  
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承兑||认付acceptance Q:LyD!at  
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单张承兑general acceptance &}Y_EHj}  
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有条件承兑qualified acceptance {GF>HHQb  
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附条件认付conditional acceptance b("JgE`  
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部分认付partial acceptance   (PYUfiOf