[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。   ;*?>w|t}w  
会计报表statement of account v4e4,Nt  
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往来帐目account current s AFn.W  
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现在往来帐||存款额current accout {.Qv1oOa  
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销货帐account sales 1IoW}yT  
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共同计算帐项joint account *=i&n>  
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未决帐项outstanding account ,>aa2  
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贷方帐项credit account||creditor account .xqi7vVHZ  
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借方帐项debit account||debtor account ~AjPa}@ f  
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应付帐||应付未付帐account payable 3Ewdu
 
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应收帐||应收未收帐account receivable .X%J}c$  
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新交易||新帐new account FzEs1hpl  
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未决帐||老帐old account V?dwTc  
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现金帐cash account K ,NmDc^  
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流水帐running account L9O;K$[s  
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暂记帐||未定帐suspense account 0?$|F0U"J  
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过期帐||延滞帐overdue account||pastdue account VOD-< "|  
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杂项帐户sundry account \_O#M   
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详细帐单||明细表detail account lGr=I-=  
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呆帐bad account |hxiARr4  
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会计项目title of account .F8[;+  
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会计薄||帐薄account-book 1W'Ai"DLw  
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营业报告书||损益计算表account of budiness||business report OM0r*<D"!  
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借贷细帐||交验帐account rendered tgKr*8t{  
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明细帐account stated x7/Vf,N  
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与…银行开立一户头to open an account with ldUZ\z(*  
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与…银行建立交易to keep account with xH\\#4/  
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继续记帐to keep account ?Vd~  
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与…有交易to have an account with `hO%(9V9  
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作成会计帐||有往来帐项to make out an account with 9Of;8R  
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清算||清理债务to make up an account Pv5S k8  
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清洁帐目||与…停止交易to close ones account with VQpt1cK*  
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结帐to close an account <@(\z   
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with A^,ul>!  
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清算to settle an account||to liquidate an account||to square an account tRU/[?!  
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审查帐目||监查帐目to audit an account aQmS'{d?^  
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检查帐目to examine an account _UTN4z2aTG  
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转入A的帐户to charge the amount to As account u|wl;+.  
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以计帐方式付款to pay on account AAfU]4
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代理某人||为某人on ones account||on account of one Caj H;K\  
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为自己计算||独立帐目on ones own account dn'|~zf.  
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由某人收益并负风险on ones account and risk||for ones account and risk a:*N0  
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由某人负担for ones account||for account of one =C$"e4%Be  
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按某人指示||列入某人帐户by order and for account of one 38-kl,Vw  
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列入5月份帐目for May account |^Yz*r?BJ  
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编入某中帐项下to pass to the account of||to place to the account of N:64Gko"K  
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寄出清算书to send in an account||to send in render an account aW_Y  
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支票薄cheque book g'km*EV  
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支票陈票人cheque drawer ,^1 #Uz8  
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持票人cheque holder .0/"~5  
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不记名支票cheque to bearer||bearer cheque  m5J@kE%  
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记名支票||认人支票cheque to order lGT[6S\as  
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到期支票antedated cheque  R'_F9\  
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未到期支票postdated cheque phA{jJy?  
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保付支票certified cheque k'"R;^~xg  
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未获兑现支票，退票returned cheque [p0_I7  
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横线支票crossed cheque 4e[ 0.2?  
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普通横线general crossing PEtr8J$uB  
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特别横线special crossing |M?VmG/6  
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空白支票blank cheque G
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失效支票，过期支票stale cheque WR*<|  
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普通支票open cheque t<p4H
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mFC9\   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mL s>RR#b  
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支票换现金||兑现to cash a cheque @7Nc*-SM  
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清理票款to clear a cheque A$J?-  
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保证兑现to certify a cheque 3q(]Dg;v  
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填写支票数额to fill up a cheque -~=:tn)0  
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支票上划线to cross a cheque R%%h=]  
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开发支票to make out a cheque zJtB?<  
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签发支票，开立支票to draw a cheque||to issue a cheque !pe!Z-,  
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透支支票to overdraw a cheque }?z_sNrDk  
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背书支票to endorse a cheque Z^vcODeC$  
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请付票款||清付票款to pay a cheque||to honour a cheque yB xWBW*e  
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支票退票to dishonour a cheque .R>4'#8q  
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拒付支票to refuse a cheque G8voqP  
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拒付支票to stop payment of a cheque Hb{G RG70  
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提示要求付款to present for payment Qk.:b  
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见票即付持票人payable to bearer [>tyx{T Ye  
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支付指定人payable to order 89{@2TXR
 
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已过期||无效out of date||stale ;^j2>Azn  
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请给出票人R/D||refer to drawer J3B
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [:!D.@h|  
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文字与数字不一致words and figures differ ]7`)|PJ  
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支票 phA^ kdW  
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时间已过account closed !?7c2QRN  
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更改处应加盖印章alterations require initials .WR+)^&zz  
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时间已过effects not cleared S"Dw8_y7}  
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停止付款payment stopped od7 [h5r  
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支票毁损cheque mutilated B!=JRfT  
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汇款||寄钱to remit||to send money ?=%Q$|]-  
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寄票供取款||支票支付to send a cheque for payment Kzw)Q  
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寄款人a remitter \@6nRs8b|N  
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收款人a remittee QPf#y7_@u  
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国外汇票foreign Bill !H`Q^Xf}  
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国内汇票inland Bill ,r{[lD^  
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跟单汇票documentary bill YlW~  
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空头汇票accommodation bill h*_h M1*;  
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原始汇票original bill =qY!<DB[L  
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改写||换新票据renewed bill \bze-|C  
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即期汇票sight bill||bill on demand ?UC3ES  
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…days after date||…days after date…日后付款 4Gl0h'!(  
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…months after date||…months after date…月后付款 6#S}EaWf  
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见票后…日付款…days after sight||…days sight 60KhwD1  
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见票后…月付款…months after sight||…months sight ;=IC.<Q <}  
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同组票据set of bills +@]b}W  
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单张汇票sola of exchange||sole of exchange vkdU6CZO  
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远期汇票usance bill||bill at usance E DuLgg@  
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长期汇票long bill F+A"-k_\T#  

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短期汇票short bill *')g}2iB  
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逾期汇票overdue bill !8q+W`{  
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宽限日期days of grace %liu[6_  
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电汇telegraphic transfer （T.T） a!MhxM5  
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邮汇postal order||postal note （Am.）||post office order||money order ]3tg|?%B  
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本票promissory note （P/N） {6%vmMbJ  
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押汇负责书||押汇保证书letter of hypothecation qd*3| O^  
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副保||抵押品||付属担保物collateral security &V5[Zj|]  
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担保书trust receipt||letter of indemnity _EeH  
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承兑||认付acceptance ^)ouL25Z*2  
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单张承兑general acceptance dz fR ^Gv  
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有条件承兑qualified acceptance c$?(zt;  
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附条件认付conditional acceptance z-<091,  
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部分认付partial acceptance   qfp,5@p