[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。   F [qXIL)  
会计报表statement of account :WhJDx`j  
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往来帐目account current *[MWvs:,  
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现在往来帐||存款额current accout M8^ID #  

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销货帐account sales #J5BHY~  
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共同计算帐项joint account BU nujC  
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未决帐项outstanding account HKN|pO3v  
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贷方帐项credit account||creditor account +sNS  
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借方帐项debit account||debtor account N,t9X7G&  
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应付帐||应付未付帐account payable xL* psj  
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应收帐||应收未收帐account receivable x
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新交易||新帐new account 5!0iK9O  
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未决帐||老帐old account x;ik   
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现金帐cash account ^}j~:EZb  
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流水帐running account 'r' =%u$1C  
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暂记帐||未定帐suspense account Nr4Fp`b8  
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过期帐||延滞帐overdue account||pastdue account k|fM9E  
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杂项帐户sundry account &-/J~b)"  
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详细帐单||明细表detail account eDd&vf  
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呆帐bad account DVQr7tQf  
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会计项目title of account }3 /io0"D  
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会计薄||帐薄account-book I!zoo[/)%  
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营业报告书||损益计算表account of budiness||business report ~
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借贷细帐||交验帐account rendered a-*sm~u  
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明细帐account stated hl]d99Lc  
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与…银行开立一户头to open an account with 8] LF{Obz[  
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与…银行建立交易to keep account with CfOyHhhKX  
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继续记帐to keep account a,rXG

 
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与…有交易to have an account with ,)
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作成会计帐||有往来帐项to make out an account with s=$xnc}mf  
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清算||清理债务to make up an account UXZ3~/L5 O  
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清洁帐目||与…停止交易to close ones account with '3XOU.  
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结帐to close an account '"Cqq{*  
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清理未付款to ask an account||to demand an account 6oKlr,.  
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结清差额to balance the account with EQnU:a  
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清算to settle an account||to liquidate an account||to square an account x~l"'qsK  
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审查帐目||监查帐目to audit an account uUl;}W  
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检查帐目to examine an account ;[zZI~wh  
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转入A的帐户to charge the amount to As account wPyc?:|KD?  
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以计帐方式付款to pay on account s5b<KQ.  
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代理某人||为某人on ones account||on account of one ZZL%5{w_  
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为自己计算||独立帐目on ones own account I1ibrn  
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由某人收益并负风险on ones account and risk||for ones account and risk ?!34qh  
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由某人负担for ones account||for account of one |?fc]dl1]  
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按某人指示||列入某人帐户by order and for account of one is-{U?-  
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列入5月份帐目for May account 4p&SlJ  
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编入某中帐项下to pass to the account of||to place to the account of HQ|{!P\/?U  
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寄出清算书to send in an account||to send in render an account {'
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支票薄cheque book }S
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支票陈票人cheque drawer zPoIs@  
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持票人cheque holder Ib4 8`  
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不记名支票cheque to bearer||bearer cheque 0r\hX6 k  
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记名支票||认人支票cheque to order A&0sD}I\K  
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到期支票antedated cheque ~# ~Kxh  
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未到期支票postdated cheque Om2 )$(  
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保付支票certified cheque {Z|.-~W  
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未获兑现支票，退票returned cheque 7<?v!vQ}-  
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横线支票crossed cheque ;z7iUke0%  
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普通横线general crossing n/UyMO3=  
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特别横线special crossing BZx#@356N  
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空白支票blank cheque `h Y:F(  
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失效支票，过期支票stale cheque 8c3X9;a  
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普通支票open cheque ]]%CO$`T[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D9c8#k9Y.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m.EWYO0XQ  
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支票换现金||兑现to cash a cheque F+Lq  
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清理票款to clear a cheque D@4hQC\  
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保证兑现to certify a cheque j|HOry1E&  
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填写支票数额to fill up a cheque w},k~5U^s  
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支票上划线to cross a cheque >48zRi\N  
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开发支票to make out a cheque t91v%L   
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签发支票，开立支票to draw a cheque||to issue a cheque W/{HZ<:.  
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透支支票to overdraw a cheque (D{9~^EO>a  
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背书支票to endorse a cheque ]X4A)%i  
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请付票款||清付票款to pay a cheque||to honour a cheque s'fHhG6  
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支票退票to dishonour a cheque E@P8-x' i  
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拒付支票to refuse a cheque 0D:J d6\  
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拒付支票to stop payment of a cheque +!dIEt).U  
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提示要求付款to present for payment nXk<DlTws  
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见票即付持票人payable to bearer >Ex\j?  
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支付指定人payable to order eB<R@a|?S  
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已过期||无效out of date||stale \zR{D}aS  
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请给出票人R/D||refer to drawer \ :1M M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `<8~tS/. w  
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文字与数字不一致words and figures differ q4|TwRx
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支票 NELQo#kjZ  
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时间已过account closed T""X~+{Z@  
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更改处应加盖印章alterations require initials /KO!s,Nk  
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时间已过effects not cleared  $C##S@  
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停止付款payment stopped G9<pYt{:  
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支票毁损cheque mutilated KM*sLC#  
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汇款||寄钱to remit||to send money >r2m1}6g"  
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寄票供取款||支票支付to send a cheque for payment IpXg2QbN  
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寄款人a remitter +[V[{n  
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收款人a remittee )NGBA."t  
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国外汇票foreign Bill :W<aga;J  
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国内汇票inland Bill 8XD9fB^  
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跟单汇票documentary bill .J#xlOa-  
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空头汇票accommodation bill ',n;ag`c  
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原始汇票original bill ?u` ?_us  
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改写||换新票据renewed bill Nc F  
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即期汇票sight bill||bill on demand %}j.6'`{  
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…days after date||…days after date…日后付款 &NZN_%  
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…months after date||…months after date…月后付款 ?/9]"HFHN  
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见票后…日付款…days after sight||…days sight 9Gfm?.O5  
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见票后…月付款…months after sight||…months sight -`n>q^A7e  
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同组票据set of bills t  }
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单张汇票sola of exchange||sole of exchange 7f8%WD)  
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远期汇票usance bill||bill at usance J5)e 7  
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长期汇票long bill eW"i'\`0  
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短期汇票short bill q@F"fjWBr  
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逾期汇票overdue bill 0){%4  
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宽限日期days of grace k(C?6Gfj  
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电汇telegraphic transfer （T.T） M$ep.<Z1|  
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邮汇postal order||postal note （Am.）||post office order||money order nT`NfN  
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本票promissory note （P/N） kuu9'Sqc'b  
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押汇负责书||押汇保证书letter of hypothecation }r]WB)_w  
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副保||抵押品||付属担保物collateral security aQCbR S6  
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担保书trust receipt||letter of indemnity Vx
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承兑||认付acceptance !s.G$ JS<  
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单张承兑general acceptance Tr)a6Cf  
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有条件承兑qualified acceptance _S8]W !c  
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附条件认付conditional acceptance $8_t.~q  
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部分认付partial acceptance  
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