[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。   _k&vW(O=:  
会计报表statement of account O9bIo]B  
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往来帐目account current n*uT  
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现在往来帐||存款额current accout rOX\rI%0+  
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销货帐account sales H+` Zp  
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共同计算帐项joint account 51xiX90D  
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未决帐项outstanding account :wtK'ld  
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贷方帐项credit account||creditor account *|Tx4Qt  
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借方帐项debit account||debtor account dSkMA  
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应付帐||应付未付帐account payable *lc|iq\  
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应收帐||应收未收帐account receivable ^VOFkUp)  
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新交易||新帐new account fN&@y$  
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未决帐||老帐old account XlLG/N  
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现金帐cash account -Gy=1W`09  
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流水帐running account SP.k]@P  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account 1_WP\@O  
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杂项帐户sundry account ncqAof(/  
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详细帐单||明细表detail account pT{is.RM  
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呆帐bad account :_}xN!9LA  
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会计项目title of account z%S$~^ =b  
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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 )X?oBNsj  
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借贷细帐||交验帐account rendered ^3
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明细帐account stated Q7rBc wm5  
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与…银行开立一户头to open an account with fGb}V'x}r  
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与…银行建立交易to keep account with =WjHf8v;  
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继续记帐to keep account @4hzNi+  
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与…有交易to have an account with \o}T0YX  
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作成会计帐||有往来帐项to make out an account with j1KNgAo<4  
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清算||清理债务to make up an account kh9'W<tE  
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清洁帐目||与…停止交易to close ones account with =n
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结帐to close an account ?>Sv_0  
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清理未付款to ask an account||to demand an account N$6e KJ]  
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结清差额to balance the account with l)9IgJ|<b  
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清算to settle an account||to liquidate an account||to square an account Z+&V >  
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审查帐目||监查帐目to audit an account c,4~zN8Ou  
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检查帐目to examine an account 7v*gwBH  
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转入A的帐户to charge the amount to As account YIg(^>sq  
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以计帐方式付款to pay on account @|\9<S  
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代理某人||为某人on ones account||on account of one & Q3Fgj  
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为自己计算||独立帐目on ones own account (9Zvr4.f7  
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由某人收益并负风险on ones account and risk||for ones account and risk .xN<<+|_v'  
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由某人负担for ones account||for account of one $*ff] >#  
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按某人指示||列入某人帐户by order and for account of one Az&>.*  
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列入5月份帐目for May account {7o3wxsS  
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编入某中帐项下to pass to the account of||to place to the account of #L*\^ c  
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寄出清算书to send in an account||to send in render an account S(gr>eC5  
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支票薄cheque book 731Lz*IFg  
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支票陈票人cheque drawer (VeK7cU  
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持票人cheque holder bf_ >?F^  
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不记名支票cheque to bearer||bearer cheque &;DCN  
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记名支票||认人支票cheque to order V'kB
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到期支票antedated cheque k4']q  
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未到期支票postdated cheque evyjHcCx  
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保付支票certified cheque fEBi'Ad  
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未获兑现支票，退票returned cheque C?H~L  
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横线支票crossed cheque && ]ix3  
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普通横线general crossing #w;"s*  
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特别横线special crossing Yi9Y`~J  
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空白支票blank cheque vv)q&,<c  
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失效支票，过期支票stale cheque !60U^\  
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普通支票open cheque g%J\YRo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?GX@&_
  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }k.yLcXM  
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支票换现金||兑现to cash a cheque ]U#of O  
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清理票款to clear a cheque 0:Bpvl5  
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保证兑现to certify a cheque Wu6'm&t  
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填写支票数额to fill up a cheque u"zR_CzYc  
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支票上划线to cross a cheque vw>(JCR  
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开发支票to make out a cheque GPni%P#a@0  
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签发支票，开立支票to draw a cheque||to issue a cheque 4"|3pMr  
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透支支票to overdraw a cheque _<]0hC  
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背书支票to endorse a cheque p5qfv>E8)  
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请付票款||清付票款to pay a cheque||to honour a cheque i+5Qs-dHA  
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支票退票to dishonour a cheque ]gX8z#*k  
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拒付支票to refuse a cheque P(yLRc
 
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拒付支票to stop payment of a cheque &u^]YE{  
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提示要求付款to present for payment OY
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见票即付持票人payable to bearer J<H]vs   
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支付指定人payable to order qi~-<qW  
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已过期||无效out of date||stale m+8:_0x "  
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请给出票人R/D||refer to drawer M  hW9^?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Zgp9Uu}"  
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文字与数字不一致words and figures differ ]v5/K  
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支票 bBc<p{
  
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时间已过account closed `-CN\  
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更改处应加盖印章alterations require initials fB ZLWfp9  
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时间已过effects not cleared 0+1!-
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停止付款payment stopped ]!!?gnPd5  
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支票毁损cheque mutilated 
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汇款||寄钱to remit||to send money F4-rPv  
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寄票供取款||支票支付to send a cheque for payment \reVA$M[  
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寄款人a remitter (||qFu9a  
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收款人a remittee -Wmb M]Z  
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国外汇票foreign Bill 4P)#\$d:  
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国内汇票inland Bill E<! L^A M`  
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跟单汇票documentary bill [S]q'c)  
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空头汇票accommodation bill YwY?tOxBe  
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原始汇票original bill 6
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改写||换新票据renewed bill q[P>s{"  
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即期汇票sight bill||bill on demand ZBY}Mz$  
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…days after date||…days after date…日后付款 % YF /=l  
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…months after date||…months after date…月后付款 I+kL;YdS  
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见票后…日付款…days after sight||…days sight }D)eS |B  
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见票后…月付款…months after sight||…months sight {df;R|8l  
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同组票据set of bills }0H<G0  
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单张汇票sola of exchange||sole of exchange >a2[P"   
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远期汇票usance bill||bill at usance $$4flfx  
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长期汇票long bill hr'?#K  
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短期汇票short bill mGP%"R2X  
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逾期汇票overdue bill Ux" ^3D  
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宽限日期days of grace >yVrIko  
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电汇telegraphic transfer （T.T） 4Vf-D% h>a  
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邮汇postal order||postal note （Am.）||post office order||money order ^Vh^Z)gGi  
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本票promissory note （P/N） yl' IL#n]r  
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押汇负责书||押汇保证书letter of hypothecation X&49
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副保||抵押品||付属担保物collateral security u,YmCEd_V  
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担保书trust receipt||letter of indemnity UY.o,I>s  
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承兑||认付acceptance W Kd:O
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单张承兑general acceptance !,7)ZW?*8  
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有条件承兑qualified acceptance YO@~y*,  
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附条件认付conditional acceptance Y{4 nBu  
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部分认付partial acceptance   Fb{HiU9<!