[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。   %8r/oS  
会计报表statement of account .L EY=j!-s  
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往来帐目account current lV6dm=k  
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现在往来帐||存款额current accout s_Wyh !@M  
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销货帐account sales WZn.;  
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共同计算帐项joint account
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未决帐项outstanding account _Z
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贷方帐项credit account||creditor account -{jdn%Y7CK  
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借方帐项debit account||debtor account `T&jPA9eY  
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应付帐||应付未付帐account payable 1iBP,:>*  
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应收帐||应收未收帐account receivable $XnPwOj  
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新交易||新帐new account jp2Q9Z  
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未决帐||老帐old account >QkP7Kb  
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现金帐cash account vX|UgK?2^  
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流水帐running account #FxPj-3(ix  
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暂记帐||未定帐suspense account G X{XdJD  
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过期帐||延滞帐overdue account||pastdue account <@v]H@E  
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杂项帐户sundry account i
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详细帐单||明细表detail account Fg]?zEa  
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呆帐bad account ZJW[?V\5=  
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会计项目title of account 7r#ymQ  
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会计薄||帐薄account-book nuQ]8-,  
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营业报告书||损益计算表account of budiness||business report 0fXL
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借贷细帐||交验帐account rendered !|w aK~jK  
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明细帐account stated Oc].@ Jy  
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与…银行开立一户头to open an account with rHge~nY<  
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与…银行建立交易to keep account with ] W y)  
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继续记帐to keep account 620%Z*   
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与…有交易to have an account with Qhi '')Q  
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作成会计帐||有往来帐项to make out an account with gbeghLP[?  
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清算||清理债务to make up an account <:FP4e "(  
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清洁帐目||与…停止交易to close ones account with k#Of]mXXz  
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结帐to close an account LH 3}d<{  
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清理未付款to ask an account||to demand an account unJid8Lo  
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结清差额to balance the account with $8USyGi3J  
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清算to settle an account||to liquidate an account||to square an account UX3BeUi.)  
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审查帐目||监查帐目to audit an account g*)K/Z0pJ$  
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检查帐目to examine an account KIA 2"KbjG  
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转入A的帐户to charge the amount to As account scuHmY0  
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以计帐方式付款to pay on account ri`R<l8  
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代理某人||为某人on ones account||on account of one ms($9Lv/  
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为自己计算||独立帐目on ones own account nJRS.xs  
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由某人收益并负风险on ones account and risk||for ones account and risk =NbI%  
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由某人负担for ones account||for account of one /&u<
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按某人指示||列入某人帐户by order and for account of one M :3u@06a  
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列入5月份帐目for May account y%sro I('y  
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编入某中帐项下to pass to the account of||to place to the account of k>dsw:  
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寄出清算书to send in an account||to send in render an account o7B[R) 4  
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支票薄cheque book Te2 zK7:  
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支票陈票人cheque drawer ;"O&X<BX-  
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持票人cheque holder /(O$(35  
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不记名支票cheque to bearer||bearer cheque 2+Px'U\  
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记名支票||认人支票cheque to order qO`)F8  
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到期支票antedated cheque `h}q Eo`  
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未到期支票postdated cheque IVlf=k  
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保付支票certified cheque 47r_y\U h  
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未获兑现支票，退票returned cheque ^-FRTC  
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横线支票crossed cheque 6h3HDFS7s  
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普通横线general crossing l{w#H|]  
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特别横线special crossing iJnU%  
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空白支票blank cheque >:=|L%]s;\  
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失效支票，过期支票stale cheque Oi"a:bCU  
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普通支票open cheque o;b0m;~   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H"2uxhdLK3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6.t',LTB  
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支票换现金||兑现to cash a cheque +7Kyyu)y@  
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清理票款to clear a cheque reo{*)%  

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保证兑现to certify a cheque 7j5f ;O^+  
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填写支票数额to fill up a cheque %iJ%{{f`  
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支票上划线to cross a cheque 1 4LI5T  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque TJ?g%  
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透支支票to overdraw a cheque \EbbkN:D  
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背书支票to endorse a cheque 5CAR{|a  
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请付票款||清付票款to pay a cheque||to honour a cheque lC97_T  
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支票退票to dishonour a cheque 89o)M5KQ  
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拒付支票to refuse a cheque &R+#W  
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拒付支票to stop payment of a cheque kfC0zd+  
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提示要求付款to present for payment b|^I<7  
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见票即付持票人payable to bearer B%<e FFV\  
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支付指定人payable to order 5/ecaAB2  
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已过期||无效out of date||stale h~HB0^|  
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请给出票人R/D||refer to drawer ed~R>F>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?`sy%G  
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文字与数字不一致words and figures differ 7u11&(Lz  
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支票 >POO-8Q  
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时间已过account closed \,W.0#D8v4  
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更改处应加盖印章alterations require initials pD`/_-=^h  
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时间已过effects not cleared :=g.o;(
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停止付款payment stopped i&tsYnP2  
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支票毁损cheque mutilated 'Tf9z+0;  
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汇款||寄钱to remit||to send money /5
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寄票供取款||支票支付to send a cheque for payment r#h {$i
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寄款人a remitter c8Pb  
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收款人a remittee G.jQX'%4QG  
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国外汇票foreign Bill : ^( nj7D  
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国内汇票inland Bill &l^n4  
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跟单汇票documentary bill g~R/3cm4  
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空头汇票accommodation bill =YoTyq\  
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原始汇票original bill NKh,z& _5-  
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改写||换新票据renewed bill ?'LM7RE$X6  
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即期汇票sight bill||bill on demand G-8n  
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…days after date||…days after date…日后付款 Z jt9vS)  
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…months after date||…months after date…月后付款 cUV
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见票后…日付款…days after sight||…days sight 0$
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见票后…月付款…months after sight||…months sight 5~-}}F  
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同组票据set of bills y8D 8Y8B  
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单张汇票sola of exchange||sole of exchange 6i^0T
 
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远期汇票usance bill||bill at usance u4C1W|x  
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长期汇票long bill @u<0_r t  
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短期汇票short bill I}1fEw>8  
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逾期汇票overdue bill ^ Y# @$c  
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宽限日期days of grace 1.uUMW  
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电汇telegraphic transfer （T.T） TIKEg10I  
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邮汇postal order||postal note （Am.）||post office order||money order HarYV :  
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本票promissory note （P/N） MP_A<F  
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押汇负责书||押汇保证书letter of hypothecation SxnIX/]J  
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副保||抵押品||付属担保物collateral security z%++\.g_  
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担保书trust receipt||letter of indemnity F]/L!   
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承兑||认付acceptance e4[-rkn{hl  
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单张承兑general acceptance c,+L +  

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有条件承兑qualified acceptance H={O13  
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附条件认付conditional acceptance R4z<Xf:!  
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部分认付partial acceptance   g&oc=f`