[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。   c{t(),nAA  
会计报表statement of account K|LS VN?K  
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往来帐目account current v><uHjP  
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现在往来帐||存款额current accout #0 j,1NpL  
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销货帐account sales nfMQ3KP  
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共同计算帐项joint account U ]6Hml;l  
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未决帐项outstanding account If_S_A c  
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贷方帐项credit account||creditor account (U |[C*  
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借方帐项debit account||debtor account BZE~k?*  
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应付帐||应付未付帐account payable p|M 8ww  
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应收帐||应收未收帐account receivable 1v4(  
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新交易||新帐new account T}X#I'Z  
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未决帐||老帐old account j#b?P=|l  
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现金帐cash account 1Q6WpS  
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流水帐running account (@dh"=Lt\  
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暂记帐||未定帐suspense account yk9|H)-z  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account +n]U3b  

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详细帐单||明细表detail account
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呆帐bad account |8 h<Ls_  
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会计项目title of account vfJ}t#%UH  
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会计薄||帐薄account-book (
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营业报告书||损益计算表account of budiness||business report (^Xp\dyZL  
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借贷细帐||交验帐account rendered x$AF0xFO  
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明细帐account stated g||{Qmr=1  
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与…银行开立一户头to open an account with \^?BC;s^C  
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与…银行建立交易to keep account with abW
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继续记帐to keep account vAq`*]W+  
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与…有交易to have an account with 7<AHQ<#@  
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作成会计帐||有往来帐项to make out an account with >z h  
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清算||清理债务to make up an account 23qTmh  
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清洁帐目||与…停止交易to close ones account with K/+5$SjF  
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结帐to close an account utQE$0F  
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清理未付款to ask an account||to demand an account K!5QFO4  
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结清差额to balance the account with x<"1T w5e  
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清算to settle an account||to liquidate an account||to square an account kUmrJBh$  
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审查帐目||监查帐目to audit an account xpx=t71Hq  
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检查帐目to examine an account {xW?v;  
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转入A的帐户to charge the amount to As account >t)vQ&:;u  
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以计帐方式付款to pay on account =GL}\I  
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代理某人||为某人on ones account||on account of one u01 'f-h  
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为自己计算||独立帐目on ones own account gYA|JFi  
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由某人收益并负风险on ones account and risk||for ones account and risk jA$g0>  
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由某人负担for ones account||for account of one K~H)XJFF  
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按某人指示||列入某人帐户by order and for account of one g34<0%6jd  
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列入5月份帐目for May account P9p:x6  
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编入某中帐项下to pass to the account of||to place to the account of X^ckTIdR  
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寄出清算书to send in an account||to send in render an account l qn7$
 
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支票薄cheque book G#gUd'=M  
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支票陈票人cheque drawer \ T/i]z  
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持票人cheque holder L`;p.L Bs_  
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不记名支票cheque to bearer||bearer cheque 3I&=1o  
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记名支票||认人支票cheque to order D9,609w  
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到期支票antedated cheque Ko_Sx.  
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未到期支票postdated cheque 
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保付支票certified cheque fZ1v|  
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未获兑现支票，退票returned cheque 5OeTOI()&5  
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横线支票crossed cheque Ri4t/H  
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普通横线general crossing pYZ6-s  
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特别横线special crossing ]@X5'r"  
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空白支票blank cheque w}+#w8hu  
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失效支票，过期支票stale cheque !OWPwBm;  
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普通支票open cheque x,$N!X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b`"E(S/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gXr"],OM;  
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支票换现金||兑现to cash a cheque 0dS}pd">k  
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清理票款to clear a cheque [ZwZGAP  
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保证兑现to certify a cheque WrK!]17or  
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填写支票数额to fill up a cheque 3:Bwf)*  
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支票上划线to cross a cheque e$F]t*)Xa  
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开发支票to make out a cheque ^NJ]~h{n$  
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签发支票，开立支票to draw a cheque||to issue a cheque @|Z:7n6S  
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透支支票to overdraw a cheque O+;0|4V%  
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背书支票to endorse a cheque 4 -)'a} O  
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请付票款||清付票款to pay a cheque||to honour a cheque .0]4@'  
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支票退票to dishonour a cheque Q,Tet&in )  
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拒付支票to refuse a cheque EM/NT/  
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拒付支票to stop payment of a cheque /nXp5g^6(  
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提示要求付款to present for payment `}o4&$  
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见票即付持票人payable to bearer L/(e/Jalg  
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支付指定人payable to order .lu:S;JSnS  
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已过期||无效out of date||stale /uI/8>p(  
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请给出票人R/D||refer to drawer |Hn[XRsf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~WuElns  
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文字与数字不一致words and figures differ YVVX7hB  
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支票 c?) pn9  
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时间已过account closed tYIHsm\b  
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更改处应加盖印章alterations require initials cb&y8!ci~  
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时间已过effects not cleared vVyO}Q`  
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停止付款payment stopped WAY<X:|We  
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支票毁损cheque mutilated {#QFDA  
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汇款||寄钱to remit||to send money N=D Ynz_~  
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寄票供取款||支票支付to send a cheque for payment VK`_Qc#B  
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寄款人a remitter 2DQ'h}BI  
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收款人a remittee CcY.8|HT  
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国外汇票foreign Bill uNd;;X  
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国内汇票inland Bill 6$PfX.Fh  
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跟单汇票documentary bill FGwz5@|E  
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空头汇票accommodation bill ]`m|A1(  
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原始汇票original bill @TgCI`E  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand wCmwH=
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…days after date||…days after date…日后付款 ?-@hNrx  
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…months after date||…months after date…月后付款 Nq*\
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见票后…日付款…days after sight||…days sight 0A 4(RLGg  
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见票后…月付款…months after sight||…months sight :~T:&;q0  
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同组票据set of bills !5A nr  
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单张汇票sola of exchange||sole of exchange =_ rn8  
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远期汇票usance bill||bill at usance 3Ji,n;QLm  
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长期汇票long bill j ^_G  
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短期汇票short bill {qx"/;3V  
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逾期汇票overdue bill 3i s.c)  
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宽限日期days of grace x(t}H8q  
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电汇telegraphic transfer （T.T） ,$}Q #q  
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邮汇postal order||postal note （Am.）||post office order||money order 3)3'-wu  
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本票promissory note （P/N） #); 6+v  
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押汇负责书||押汇保证书letter of hypothecation u5,IH2BU  
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副保||抵押品||付属担保物collateral security T4f:0r;^f*  
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担保书trust receipt||letter of indemnity K^>qn,]H'  
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承兑||认付acceptance !PQRlgcG  
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单张承兑general acceptance m0 #hG x  
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有条件承兑qualified acceptance FE5R ^W#u-  
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附条件认付conditional acceptance O:U@m@7  
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部分认付partial acceptance   'v,W gPe