[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。   OESKLjFt  
会计报表statement of account jK/FzD0-  
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往来帐目account current #r"|%nOfY  
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现在往来帐||存款额current accout SXl~lYUL  
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销货帐account sales #mUQ@X@K  
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共同计算帐项joint account *)B \M>  
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未决帐项outstanding account j>\rs|^O  
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贷方帐项credit account||creditor account 44~ReN}`  
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借方帐项debit account||debtor account z8 S]FpM6  
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应付帐||应付未付帐account payable ,vvfk=-  
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应收帐||应收未收帐account receivable &I)tI^P}  
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新交易||新帐new account ,MJddbcg  
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未决帐||老帐old account |
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现金帐cash account 6ZI7V!k  
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流水帐running account N GnE  
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暂记帐||未定帐suspense account Ho/tCU|w  
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过期帐||延滞帐overdue account||pastdue account (ESFR0  
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杂项帐户sundry account />9`Mbg[G  
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详细帐单||明细表detail account a}VR>!b  
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呆帐bad account ? B|i  
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会计项目title of account JF}i=}
 
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会计薄||帐薄account-book !7#*Wdt+P  
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营业报告书||损益计算表account of budiness||business report P*?2+.  
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借贷细帐||交验帐account rendered ;*Y+.?>a  
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明细帐account stated =r`E%P:  
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与…银行开立一户头to open an account with +ZE"pA^C  
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与…银行建立交易to keep account with J$jLGy&'  
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继续记帐to keep account D2MIV&pahP  
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与…有交易to have an account with .bh7  
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作成会计帐||有往来帐项to make out an account with #f=41d%  
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清算||清理债务to make up an account ]wbV 1Y"
 
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清洁帐目||与…停止交易to close ones account with m5
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结帐to close an account dt<P6pK-  
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清理未付款to ask an account||to demand an account RSjcOQ8&.w  
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结清差额to balance the account with VjiwW%UOM  
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清算to settle an account||to liquidate an account||to square an account 6k|f]
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审查帐目||监查帐目to audit an account lj*=bK  
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检查帐目to examine an account )o::~ eu  
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转入A的帐户to charge the amount to As account l>7?B2^<E  
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以计帐方式付款to pay on account [&p/7  
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代理某人||为某人on ones account||on account of one P[
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为自己计算||独立帐目on ones own account \%#
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由某人收益并负风险on ones account and risk||for ones account and risk X'7MW? q@  
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由某人负担for ones account||for account of one 3pkx3tp{  
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按某人指示||列入某人帐户by order and for account of one l ]5!$N*  
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列入5月份帐目for May account "Qe2U(U
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编入某中帐项下to pass to the account of||to place to the account of )!l1  
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寄出清算书to send in an account||to send in render an account |+aD%'|  
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支票薄cheque book YM +4:P2  
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支票陈票人cheque drawer e>_Il']Mb  
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持票人cheque holder t",b.vki\z  
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不记名支票cheque to bearer||bearer cheque NS^+n4
 
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记名支票||认人支票cheque to order -T.C?Q g  
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到期支票antedated cheque 2~W8tv0^b2  
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未到期支票postdated cheque t;)`+K#1:  
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保付支票certified cheque 'FmnlC1  
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未获兑现支票，退票returned cheque 0D^c4[Y'l  
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横线支票crossed cheque 5?C) v}w+  
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普通横线general crossing j<_)Y(x>  
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特别横线special crossing $|!@$Aj  
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空白支票blank cheque M07==R7  
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失效支票，过期支票stale cheque 'mU7N<Q$qQ  
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普通支票open cheque QAKA3{-(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gC\^"m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cuo'V*nWQ  
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支票换现金||兑现to cash a cheque 4Q n5Mr@<  
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清理票款to clear a cheque S| v")6  
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保证兑现to certify a cheque =P\Tk)(`  
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填写支票数额to fill up a cheque K1*]6x,  
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支票上划线to cross a cheque %_% /ym  
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开发支票to make out a cheque }Gg:y?  
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签发支票，开立支票to draw a cheque||to issue a cheque STY\c5  
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透支支票to overdraw a cheque K\a=bA}DG  
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背书支票to endorse a cheque "<5su5]  
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请付票款||清付票款to pay a cheque||to honour a cheque re;^,  
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支票退票to dishonour a cheque \
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拒付支票to refuse a cheque ~KF>Jow?Y  
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拒付支票to stop payment of a cheque [TFd|ywn  
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提示要求付款to present for payment p2Fff4nQ   
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见票即付持票人payable to bearer @ZUrr_|  
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支付指定人payable to order f8c '`$O  
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已过期||无效out of date||stale 2a3RRP  
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请给出票人R/D||refer to drawer =KctAR;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ( ndTEnpp  
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文字与数字不一致words and figures differ D%+
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支票 ipThwp9  
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更改处应加盖印章alterations require initials -xXz}2S4  
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时间已过effects not cleared &I|\AG"X}  
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停止付款payment stopped 8`{)1.d5[  
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支票毁损cheque mutilated 1j!LK-  
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汇款||寄钱to remit||to send money D
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寄票供取款||支票支付to send a cheque for payment xRI7_8Jpyn  
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寄款人a remitter e` QniTkT  
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收款人a remittee U{JD\G8m  
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国外汇票foreign Bill L/Ytkag  
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国内汇票inland Bill C+m%_6<  
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跟单汇票documentary bill /FthT  
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空头汇票accommodation bill )/y7Fh  
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原始汇票original bill s;ivoGe}  
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改写||换新票据renewed bill vmj'X>Q  
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即期汇票sight bill||bill on demand Img$D*BM  
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…days after date||…days after date…日后付款 gr^TL1(  
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…months after date||…months after date…月后付款 DuMzK%  
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见票后…日付款…days after sight||…days sight *8I"7'xh  
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见票后…月付款…months after sight||…months sight U!\~LKfA  
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同组票据set of bills ]<*-pRN  
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单张汇票sola of exchange||sole of exchange +WjX@rSq[  
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远期汇票usance bill||bill at usance H:F'5Zt  
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长期汇票long bill `k6ZAOQtX  
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短期汇票short bill )~0TGy|  
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逾期汇票overdue bill c;Gf$9?iC  
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宽限日期days of grace kMx)G]  
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电汇telegraphic transfer （T.T） P~M[i9 V  
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邮汇postal order||postal note （Am.）||post office order||money order 7$*X   
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本票promissory note （P/N） -wT!g;v;%  
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押汇负责书||押汇保证书letter of hypothecation u].7+{  
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副保||抵押品||付属担保物collateral security @^Rl{p  
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担保书trust receipt||letter of indemnity osl\j]U8  
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承兑||认付acceptance $A`m8?bY  
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单张承兑general acceptance (g*j+i  
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有条件承兑qualified acceptance !,dp/5 V  
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附条件认付conditional acceptance dr(-k3ex  
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部分认付partial acceptance   v2I? 5?j