[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。   ZOqS"3j! j  
会计报表statement of account FAEF  
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往来帐目account current fz=?QEG  
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现在往来帐||存款额current accout P9bM+@5e  
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销货帐account sales jW\:+Taq  
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共同计算帐项joint account sllT1%?  
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未决帐项outstanding account B$_4ul\)  
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贷方帐项credit account||creditor account 4k;FZo]S  
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借方帐项debit account||debtor account e^Zm09J  
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应付帐||应付未付帐account payable  + Q-b}  
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应收帐||应收未收帐account receivable !DZ=`a?y  
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新交易||新帐new account }`"}eN @,  

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未决帐||老帐old account -+*h'zZ[<w  
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现金帐cash account h6h6B.\Ld  
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流水帐running account A[Mke  
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暂记帐||未定帐suspense account 0'Pjnk-i  
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过期帐||延滞帐overdue account||pastdue account 5)#j}`6  
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杂项帐户sundry account h*S"]ye5  
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详细帐单||明细表detail account ?v2_7x&  
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呆帐bad account C]L)nCOBX  
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会计项目title of account WyO*8b_ D  
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会计薄||帐薄account-book T)! }Wvv  
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营业报告书||损益计算表account of budiness||business report uN%C
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借贷细帐||交验帐account rendered L ]')=J+  
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明细帐account stated @yTu/U  
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与…银行开立一户头to open an account with $JFjR@j  
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与…银行建立交易to keep account with DI0& _,  
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继续记帐to keep account fk}Raej g  
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与…有交易to have an account with ^A ]4  
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作成会计帐||有往来帐项to make out an account with N<JI^%HBgP  
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清算||清理债务to make up an account #A>*pF  
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清洁帐目||与…停止交易to close ones account with LNL}R[1(  
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结帐to close an account :lu!%p<$  
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清理未付款to ask an account||to demand an account }%KQrlbHJl  
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结清差额to balance the account with +HE,Q6-A  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account -Ua5anz B  
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检查帐目to examine an account DvW Bvs,  
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转入A的帐户to charge the amount to As account d Np%=gIj  
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以计帐方式付款to pay on account ;zqxDl_  
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代理某人||为某人on ones account||on account of one aaVq>$G3  
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为自己计算||独立帐目on ones own account `~axOp9N  
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由某人收益并负风险on ones account and risk||for ones account and risk _b
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由某人负担for ones account||for account of one 6\h*SBI?(  
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按某人指示||列入某人帐户by order and for account of one }lk9|U#6*`  
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列入5月份帐目for May account sVO|Ghy65  
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编入某中帐项下to pass to the account of||to place to the account of <{V{ 2V#  
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寄出清算书to send in an account||to send in render an account [CnoMN  
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支票薄cheque book _=w=!U
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支票陈票人cheque drawer dDe$<g5L4  
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持票人cheque holder FOa2VP%  
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不记名支票cheque to bearer||bearer cheque \n0Gr\:  
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记名支票||认人支票cheque to order btf]~YN  
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到期支票antedated cheque 6K.0dhl>`B  
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未到期支票postdated cheque [
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保付支票certified cheque ~ Q;qRx  
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未获兑现支票，退票returned cheque 6[%4Q[  
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横线支票crossed cheque _AVP1  
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普通横线general crossing [)p>pA2GZj  
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特别横线special crossing z/S}z4o/  
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空白支票blank cheque }Ias7d?re  
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失效支票，过期支票stale cheque #ANbhHG  
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普通支票open cheque ZC:7N{a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5"9!kZ(<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;JQ;LbEn  
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支票换现金||兑现to cash a cheque OB5`a,5dI  
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清理票款to clear a cheque DF!*S{)  
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保证兑现to certify a cheque 0B`rTLwB  
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填写支票数额to fill up a cheque r_a1oO:  
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支票上划线to cross a cheque ).C>>1ZC  
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开发支票to make out a cheque c%n% ,R>  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque P}p6{  
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背书支票to endorse a cheque b
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请付票款||清付票款to pay a cheque||to honour a cheque xF9PjnWF=  
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支票退票to dishonour a cheque P\|i<Ds_M  
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拒付支票to refuse a cheque /`VtW$9-  
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拒付支票to stop payment of a cheque n1)m(,{  
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提示要求付款to present for payment BcTV5Wc
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见票即付持票人payable to bearer ep"54o5=d  
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支付指定人payable to order Ijj]_V{,  
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已过期||无效out of date||stale X[c8P7  
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请给出票人R/D||refer to drawer 4 p(KdYc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /\9X0a2h|E  
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文字与数字不一致words and figures differ =r:-CRq(  
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支票 ) rs);Pl  
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时间已过account closed xe6 2gaT  
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更改处应加盖印章alterations require initials ` 0k  
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时间已过effects not cleared +'x`rk
 
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停止付款payment stopped /tf}8d  
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支票毁损cheque mutilated 4PEJ}BW  
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汇款||寄钱to remit||to send money :r[`bqC;\*  
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寄票供取款||支票支付to send a cheque for payment \+g95|[/  
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寄款人a remitter xS,#TU;)Ol  
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收款人a remittee d3(T=9;f2  
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国外汇票foreign Bill gBq,So  
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国内汇票inland Bill 5HioxHL  
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跟单汇票documentary bill VWmZ|9Ri  
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空头汇票accommodation bill Vl?R?K=`~J  
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原始汇票original bill #Qy*zU#9  
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改写||换新票据renewed bill h&5H`CR [  
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即期汇票sight bill||bill on demand H4 & d,8:m  
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…days after date||…days after date…日后付款 Jnm{i|6N  
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…months after date||…months after date…月后付款 C&3#'/&  
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见票后…日付款…days after sight||…days sight z(>{"t<C  
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见票后…月付款…months after sight||…months sight <h U ZD;  
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同组票据set of bills 23y7l=.b/  
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单张汇票sola of exchange||sole of exchange HQaKG4 Z  
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远期汇票usance bill||bill at usance c$?qN&X_K  
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长期汇票long bill \"_;rJ{!aE  
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短期汇票short bill 3oxQ[. o  
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逾期汇票overdue bill }9:\#  
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宽限日期days of grace vjZX8KAiZ  
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电汇telegraphic transfer （T.T） idPkJf/  
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邮汇postal order||postal note （Am.）||post office order||money order 6O$OM  
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本票promissory note （P/N） N~\1yQT  
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押汇负责书||押汇保证书letter of hypothecation -Qiay/tlu  
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副保||抵押品||付属担保物collateral security x~j
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担保书trust receipt||letter of indemnity H`),PY 2  
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承兑||认付acceptance qK.8^{b  
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单张承兑general acceptance w;}P<K
 
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有条件承兑qualified acceptance +Rd\*b  
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附条件认付conditional acceptance 5FJ%"5n&  
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部分认付partial acceptance   Yo5ged]i