[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。   gS0,')w  
会计报表statement of account 8~rT  
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往来帐目account current [) B@  
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现在往来帐||存款额current accout 4t"*)xy  
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销货帐account sales k$Nx6?8E  
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共同计算帐项joint account 1/F<T  
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未决帐项outstanding account P DNt4=C  
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贷方帐项credit account||creditor account 9}IVNZc  
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借方帐项debit account||debtor account +;{rU&  
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应付帐||应付未付帐account payable =+kvL2nx-  
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应收帐||应收未收帐account receivable W\ZV0T;<]  
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新交易||新帐new account KR+aY.  
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未决帐||老帐old account q|de*~@-P  
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现金帐cash account S:"z<O  
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流水帐running account <%5-Pzp  
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暂记帐||未定帐suspense account hA&j?{  
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过期帐||延滞帐overdue account||pastdue account 3e!a>Gl*  
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杂项帐户sundry account @pEO@bbg>  
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详细帐单||明细表detail account hI
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会计项目title of account ?AM8*w  
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会计薄||帐薄account-book &xMJ^Nv  
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营业报告书||损益计算表account of budiness||business report [?K\ %]  
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借贷细帐||交验帐account rendered Eg-Mm4o  
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明细帐account stated "3KSmb   
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与…银行开立一户头to open an account with &4Iqm(  
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与…银行建立交易to keep account with [E :`jY  
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继续记帐to keep account  W$VCST  
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与…有交易to have an account with K7R])*B.~  
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作成会计帐||有往来帐项to make out an account with 5` {; hFl  
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清算||清理债务to make up an account ~FCSq :_  
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清洁帐目||与…停止交易to close ones account with { )GE
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结帐to close an account 3L%r_N*a  
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清理未付款to ask an account||to demand an account a=T7w;\h  
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结清差额to balance the account with A%8`zR  
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清算to settle an account||to liquidate an account||to square an account 5! Mp#lO  
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审查帐目||监查帐目to audit an account `L[32B9
  
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检查帐目to examine an account E9*?G4P{l  
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转入A的帐户to charge the amount to As account xr3PO?:  
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以计帐方式付款to pay on account 5%aKlx9^#  
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代理某人||为某人on ones account||on account of one Q pc^qP^-  
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为自己计算||独立帐目on ones own account %=O!K>^vt<  
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由某人收益并负风险on ones account and risk||for ones account and risk [Et\~'2w8=  
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由某人负担for ones account||for account of one :+^l
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按某人指示||列入某人帐户by order and for account of one J` --O(8Ml  
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列入5月份帐目for May account < io8 b|A  
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编入某中帐项下to pass to the account of||to place to the account of TmAb! Y|F  
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寄出清算书to send in an account||to send in render an account \)kAhKtG  
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支票薄cheque book .JKa
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支票陈票人cheque drawer ,IATJ s$E  
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持票人cheque holder :e vc  
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不记名支票cheque to bearer||bearer cheque YWF<2l.  
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记名支票||认人支票cheque to order =R`2m  
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到期支票antedated cheque sxa (  
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未到期支票postdated cheque /omVMu  
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保付支票certified cheque o 4wKu  
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未获兑现支票，退票returned cheque xbA2R4|  
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横线支票crossed cheque T+hW9pa)  
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普通横线general crossing 0l*/_;wo  
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特别横线special crossing 9hU@VPB~  
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空白支票blank cheque V"73^  
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失效支票，过期支票stale cheque e#^by(1@}  
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普通支票open cheque +/
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jL<.?HE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RZjR d   
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支票换现金||兑现to cash a cheque <[bDNe["?  
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清理票款to clear a cheque C Qebb:y  
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保证兑现to certify a cheque .IgQn |N  
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填写支票数额to fill up a cheque F 7=-k/k  
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支票上划线to cross a cheque ~Y(M>u.+!  
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开发支票to make out a cheque VO9<:R  
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签发支票，开立支票to draw a cheque||to issue a cheque VF-d^AGt  
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透支支票to overdraw a cheque {D@y-K5  
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背书支票to endorse a cheque I6\3wU~).  
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请付票款||清付票款to pay a cheque||to honour a cheque d7&PbITN  
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支票退票to dishonour a cheque OKP?^%kD  
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拒付支票to refuse a cheque h\5 7t@A  
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拒付支票to stop payment of a cheque HOw hl  
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提示要求付款to present for payment @6E[K'5c1  
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见票即付持票人payable to bearer M;E&@[5  
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支付指定人payable to order rEViw?^KT  
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已过期||无效out of date||stale CR/
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请给出票人R/D||refer to drawer vH=I#Ajar  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (*EN!-/  
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文字与数字不一致words and figures differ V;z?m)ur  
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支票 D H/1
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时间已过account closed ":Q70*xSm  
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更改处应加盖印章alterations require initials [AU1JO`\"  
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时间已过effects not cleared Kq1sGk  
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停止付款payment stopped DJ\lvT#j  
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支票毁损cheque mutilated B<oi,S  
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汇款||寄钱to remit||to send money _WkK%RYV  
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寄票供取款||支票支付to send a cheque for payment Ug9o/I@}C  
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寄款人a remitter )S`A+M K]  
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收款人a remittee 9|go`^*.  
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国外汇票foreign Bill ljk-xC p/  
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国内汇票inland Bill R%ddB D\?  
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跟单汇票documentary bill gDA hl  
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空头汇票accommodation bill !?KY;3L:  
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原始汇票original bill Fa;CWyt  
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改写||换新票据renewed bill 2Aff3]-:Gd  
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即期汇票sight bill||bill on demand }e82e  
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…days after date||…days after date…日后付款 9m#`56G`  
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…months after date||…months after date…月后付款 Yc9 M6=E^  
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见票后…日付款…days after sight||…days sight `T}e3l  
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见票后…月付款…months after sight||…months sight &gq\e^0CRZ  
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同组票据set of bills ne;,TJ\  
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单张汇票sola of exchange||sole of exchange 5~ jGF  
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远期汇票usance bill||bill at usance &ts!D!Hj  
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长期汇票long bill c1Dhx,]ad  
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短期汇票short bill _<xU"8b"5  
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逾期汇票overdue bill &x\u.wIa  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） rW!P ~yk  
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邮汇postal order||postal note （Am.）||post office order||money order +xB!T1pD  
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本票promissory note （P/N） HlLF<k~}  
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押汇负责书||押汇保证书letter of hypothecation BpRQG]L  
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副保||抵押品||付属担保物collateral security @yqy$I
  
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担保书trust receipt||letter of indemnity Q:lSKf  
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承兑||认付acceptance 8gr&{-5  
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单张承兑general acceptance $
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有条件承兑qualified acceptance ct fKxGH  
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附条件认付conditional acceptance 0

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部分认付partial acceptance   '&'? S