[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。   $RFy9(>  
会计报表statement of account t,YnweH  
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往来帐目account current rzR=% >
 
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现在往来帐||存款额current accout {pV \]E\]  
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销货帐account sales y4V~fg;  
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共同计算帐项joint account :c*_W /  
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未决帐项outstanding account I3ZlKI  
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贷方帐项credit account||creditor account z'W8t|m}Pb  
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借方帐项debit account||debtor account pX\Y:hCug  
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应付帐||应付未付帐account payable o_( @v2G`  
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应收帐||应收未收帐account receivable 0xSWoz[i6~  
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新交易||新帐new account "-WEUz  
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未决帐||老帐old account 8iB}gHe9  
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现金帐cash account :c_>(~  
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流水帐running account Wv4x^nJ  
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暂记帐||未定帐suspense account g5\EVcHkz  
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过期帐||延滞帐overdue account||pastdue account JM&:dzyIP  
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杂项帐户sundry account | )4aIa  
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详细帐单||明细表detail account &|LP>'H;  
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呆帐bad account [8Yoz1(smA  
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会计项目title of account S{l >|N2q  
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会计薄||帐薄account-book Jq1^}1 P  
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营业报告书||损益计算表account of budiness||business report ?S~@Ea8/M  
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借贷细帐||交验帐account rendered 
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明细帐account stated ?!{nNJ  
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与…银行开立一户头to open an account with _l$1@  
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与…银行建立交易to keep account with jWX^h^
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继续记帐to keep account AgU 7U/yk  
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与…有交易to have an account with mKh<M)Bz  
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作成会计帐||有往来帐项to make out an account with l4
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清算||清理债务to make up an account a=%QckR*  
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清洁帐目||与…停止交易to close ones account with j\^u_D  
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结帐to close an account eCI0o5U  
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清理未付款to ask an account||to demand an account >8>}o4Q/X  
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结清差额to balance the account with @m99xF\e  
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清算to settle an account||to liquidate an account||to square an account YJ[Jo3M@j0  
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审查帐目||监查帐目to audit an account R2%>y5dD  
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检查帐目to examine an account ?xgrr7  
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转入A的帐户to charge the amount to As account TM1D|H  
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以计帐方式付款to pay on account w' gKE'c  
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代理某人||为某人on ones account||on account of one 8pQ:B /3=  
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为自己计算||独立帐目on ones own account e[8A dE  
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由某人收益并负风险on ones account and risk||for ones account and risk 1Z+\>~8  
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由某人负担for ones account||for account of one 7rdPA9  
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按某人指示||列入某人帐户by order and for account of one <f'2dT@6  

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列入5月份帐目for May account LE"t'R  
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编入某中帐项下to pass to the account of||to place to the account of VgSk\:t  
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寄出清算书to send in an account||to send in render an account >^  E  
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支票薄cheque book
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支票陈票人cheque drawer Jhyb{i8RR  
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持票人cheque holder as{^~8B  
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不记名支票cheque to bearer||bearer cheque 4[S0~O{r  
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记名支票||认人支票cheque to order Ef1R?<  
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到期支票antedated cheque R7L:U+*V"  
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未到期支票postdated cheque Dm=Em-ST6  
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保付支票certified cheque ? 9.V@+i  
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未获兑现支票，退票returned cheque Q}J'S5%  
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横线支票crossed cheque LiyEF&_u  
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普通横线general crossing -$(,&qyk  
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特别横线special crossing Tr1#=&N0  
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空白支票blank cheque t5z6{`  
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失效支票，过期支票stale cheque e&C(IEZ/N;  
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普通支票open cheque `0rEV_$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uc?QS~H&w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0@r rY  
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支票换现金||兑现to cash a cheque $;%-<*C
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清理票款to clear a cheque 0X\,!FL  
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保证兑现to certify a cheque ZD1UMB0$4  
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填写支票数额to fill up a cheque B`a5%asJn  
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支票上划线to cross a cheque ~130"WQ;  
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开发支票to make out a cheque $%VFk53I  
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签发支票，开立支票to draw a cheque||to issue a cheque mFOuE 5  
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透支支票to overdraw a cheque q@P
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背书支票to endorse a cheque zT0rvz1),M  
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请付票款||清付票款to pay a cheque||to honour a cheque =35^k-VS  
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支票退票to dishonour a cheque NFPW#-TF  
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拒付支票to refuse a cheque R_.C,mR ?  
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拒付支票to stop payment of a cheque z?_c:]D  
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提示要求付款to present for payment +"Ek? )?  
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见票即付持票人payable to bearer !NK8_p|X  
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支付指定人payable to order -MJ6~4k2  
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已过期||无效out of date||stale lQ!ukl)  
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请给出票人R/D||refer to drawer )-#%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds IfeG"ua|  
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文字与数字不一致words and figures differ Z%6I$KAN8  
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支票 z<ptrH  
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时间已过account closed 
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更改处应加盖印章alterations require initials i>_V?OT#5  
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时间已过effects not cleared YMj z,N  
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停止付款payment stopped .T L0cfTo  
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支票毁损cheque mutilated hZVF72D26  
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汇款||寄钱to remit||to send money eEb(TG~,Y  

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寄票供取款||支票支付to send a cheque for payment 5Lo{\7%  
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寄款人a remitter 
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收款人a remittee ~#h@.yW^JN  
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国外汇票foreign Bill Z`o}xV  
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国内汇票inland Bill i{I'+% ~R  
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跟单汇票documentary bill &q#$SU,$(  
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空头汇票accommodation bill {oy(08`6  
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原始汇票original bill h$)!eSu  
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改写||换新票据renewed bill -MbnYs)  
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即期汇票sight bill||bill on demand 36`aG Y  
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…days after date||…days after date…日后付款 J!3 X}@_N  
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…months after date||…months after date…月后付款 ;hA>?o_i(  
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见票后…日付款…days after sight||…days sight 7FW!3~3A_  
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见票后…月付款…months after sight||…months sight _Ft4F`pM  
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同组票据set of bills mk~&>\  
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单张汇票sola of exchange||sole of exchange /@gD 8  
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远期汇票usance bill||bill at usance ZE.nB- H  
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长期汇票long bill }`E5I&r4  
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短期汇票short bill N`1:U 4}  
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逾期汇票overdue bill D+lzISp~e  
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宽限日期days of grace Tjma'3H*T0  
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电汇telegraphic transfer （T.T） \W=~@k  
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邮汇postal order||postal note （Am.）||post office order||money order xy)Y)yp  
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本票promissory note （P/N） Wjc1EW!2x  
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押汇负责书||押汇保证书letter of hypothecation XdE#l/#  
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副保||抵押品||付属担保物collateral security Zz}Wg@&  
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担保书trust receipt||letter of indemnity aNLRUdc.  
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承兑||认付acceptance Gx/sJ(  
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单张承兑general acceptance ]D_"tQ?i  
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有条件承兑qualified acceptance k+#6  
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附条件认付conditional acceptance <%w)EQf4m  
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部分认付partial acceptance   u
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