[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。   <JI& {1  
会计报表statement of account R,@g7p  
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往来帐目account current gd6Dm4q(  
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现在往来帐||存款额current accout EA{U!b]cU  
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销货帐account sales PK rek  
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共同计算帐项joint account b7h+?!H]R  
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未决帐项outstanding account Dl;d33  
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贷方帐项credit account||creditor account :):zNn_>`  
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借方帐项debit account||debtor account 3eg5oAZ)G8  
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应付帐||应付未付帐account payable W(@>?$&  
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应收帐||应收未收帐account receivable 1!/-)1t  
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新交易||新帐new account .5g}rxO8  
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未决帐||老帐old account $^Ca:duk  
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现金帐cash account },6*Y*?{  
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流水帐running account ve %l({  
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暂记帐||未定帐suspense account A\C'dZ <N  
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过期帐||延滞帐overdue account||pastdue account %Qd3BZ  

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杂项帐户sundry account *+~D+_,  
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详细帐单||明细表detail account LJ l1v  
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呆帐bad account  wQw-:f-  
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会计项目title of account :H3(w|T/  
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会计薄||帐薄account-book b.,$# D{p  
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营业报告书||损益计算表account of budiness||business report 'XEK&Yi1  
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借贷细帐||交验帐account rendered Y8t Nwh  
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明细帐account stated sxt`0oE  
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与…银行开立一户头to open an account with n)Hk8)^8  
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与…银行建立交易to keep account with G
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继续记帐to keep account IF& PGo  
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与…有交易to have an account with bD  d_}  
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作成会计帐||有往来帐项to make out an account with u1wg C#  
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清算||清理债务to make up an account z( *]'Y  
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清洁帐目||与…停止交易to close ones account with uSH>$;a  
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结帐to close an account zUNH8=U  
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清理未付款to ask an account||to demand an account !-F^VGD(8  
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结清差额to balance the account with |)m*
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清算to settle an account||to liquidate an account||to square an account >0kmRVd  
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审查帐目||监查帐目to audit an account lb-S0plw  
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检查帐目to examine an account 0m]~J_  
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转入A的帐户to charge the amount to As account zJz82jMm  
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以计帐方式付款to pay on account $
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代理某人||为某人on ones account||on account of one `Ev A\f  
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为自己计算||独立帐目on ones own account ,k4z;  
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由某人收益并负风险on ones account and risk||for ones account and risk # [gcg]6c  
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由某人负担for ones account||for account of one zAKq7'_=  
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按某人指示||列入某人帐户by order and for account of one bs<WH`P  
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列入5月份帐目for May account WHlD%u  
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编入某中帐项下to pass to the account of||to place to the account of ,Hik(2 2  
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寄出清算书to send in an account||to send in render an account H B::0l<  
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支票薄cheque book qP7&LtU  
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支票陈票人cheque drawer b9
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持票人cheque holder (5f5P84x  
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不记名支票cheque to bearer||bearer cheque |1_
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记名支票||认人支票cheque to order H
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到期支票antedated cheque ;y?D1o^r8W  
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未到期支票postdated cheque *0Wi^f  
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保付支票certified cheque dCoi>PO  
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未获兑现支票，退票returned cheque @MlU!oR&  
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横线支票crossed cheque &G7)s%q  
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普通横线general crossing U'h[{ek  
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特别横线special crossing g'}`FvADi  
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空白支票blank cheque r0?hX  
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失效支票，过期支票stale cheque 9 .&Or4>  
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普通支票open cheque iRj x];:Vu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _OknP2E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C5s N[  
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支票换现金||兑现to cash a cheque 9tc@   
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清理票款to clear a cheque RSWB!-  
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保证兑现to certify a cheque sm&rR=b  
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填写支票数额to fill up a cheque Dgq[g_+l  
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支票上划线to cross a cheque qf&a<[p~  
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开发支票to make out a cheque bQN4ozSi  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque (PrPH/$  
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背书支票to endorse a cheque Tx?@*Q  
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请付票款||清付票款to pay a cheque||to honour a cheque B l/e>@M  
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支票退票to dishonour a cheque +#db_k  
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拒付支票to refuse a cheque .p0n\$r  
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拒付支票to stop payment of a cheque `IRT w"  
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提示要求付款to present for payment WIlS^?5I<  
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见票即付持票人payable to bearer
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支付指定人payable to order F7Yuky  
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已过期||无效out of date||stale |-Klh  
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请给出票人R/D||refer to drawer by ee-BU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4[j) $!l`  
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文字与数字不一致words and figures differ ~i {)J  
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支票 7cQw?C  
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时间已过account closed wC@U/?  
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更改处应加盖印章alterations require initials .^W0;ISX  
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时间已过effects not cleared MQI=  
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停止付款payment stopped %|||M=akk  
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支票毁损cheque mutilated o{eG6  
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汇款||寄钱to remit||to send money DenCD9 f  
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寄票供取款||支票支付to send a cheque for payment e hGC N=  
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寄款人a remitter 8;@eY`0(  
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收款人a remittee :2+:(^l  
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国外汇票foreign Bill jLU)S)  
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国内汇票inland Bill Xb {y*',  
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跟单汇票documentary bill }#@LZ)]hK  
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空头汇票accommodation bill /nNHI34  
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原始汇票original bill n$8A"'.M  
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改写||换新票据renewed bill gvX7+F=}B  
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即期汇票sight bill||bill on demand 43YusUv  
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…days after date||…days after date…日后付款 .$
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…months after date||…months after date…月后付款 !Wk "a7  
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见票后…日付款…days after sight||…days sight %%#zO Z  
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见票后…月付款…months after sight||…months sight Gh.0 2  
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同组票据set of bills !.!Ervi!N  
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单张汇票sola of exchange||sole of exchange |&7l*j(\  
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远期汇票usance bill||bill at usance Oo,<zS=ICk  
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长期汇票long bill =2< >dM#`  
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短期汇票short bill i=Y#kL~f  
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逾期汇票overdue bill kZeb^Q+,
 
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宽限日期days of grace rTQrlQ:@  
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电汇telegraphic transfer （T.T） mI-$4st]  
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邮汇postal order||postal note （Am.）||post office order||money order >Qr(#Bt)  
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本票promissory note （P/N） +eQg+ @u  
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押汇负责书||押汇保证书letter of hypothecation ]FP(,:Yw  
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副保||抵押品||付属担保物collateral security #A+ dj| b  
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担保书trust receipt||letter of indemnity ;.+sz(:hm  
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承兑||认付acceptance )cxLpTr  
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单张承兑general acceptance j#6@cO'`  
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有条件承兑qualified acceptance iEjUo, Y[  
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附条件认付conditional acceptance ?QR13l(  
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部分认付partial acceptance   d^pzMaCI