[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。   ,Ha<lU2K  
会计报表statement of account l))Q/8H  
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往来帐目account current tcO{CI  
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现在往来帐||存款额current accout p!5'#\^f  
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销货帐account sales y/5GY,z%aL  
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共同计算帐项joint account %~y>9K  
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未决帐项outstanding account tU5uL.( O  
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贷方帐项credit account||creditor account Bp3E)l  
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借方帐项debit account||debtor account IvT><8< G  
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应付帐||应付未付帐account payable ?3p7MjvZ  
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应收帐||应收未收帐account receivable m3TR}=n  
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新交易||新帐new account 2o zh!8aL  
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未决帐||老帐old account gf
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现金帐cash account REU,"  
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流水帐running account 8 {
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暂记帐||未定帐suspense account PDuc; RG
 
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过期帐||延滞帐overdue account||pastdue account d=PX}o^  
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杂项帐户sundry account ]7O<|8n!d  
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详细帐单||明细表detail account A^>@6d $2  
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呆帐bad account )1uiY f&k  
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会计项目title of account sD:o 2(G*  
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会计薄||帐薄account-book ->8Kd1^F  
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营业报告书||损益计算表account of budiness||business report vR!+ 8sy$  
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借贷细帐||交验帐account rendered *M1GVhW(+  
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明细帐account stated /MGapmqV9  
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与…银行开立一户头to open an account with eDJnzh83  
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与…银行建立交易to keep account with J~m$7T3Af  
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继续记帐to keep account 'D+xs}\  
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与…有交易to have an account with !8H0.u rw  
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作成会计帐||有往来帐项to make out an account with uNN/o}Qx  
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清算||清理债务to make up an account 6g|,]{  
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清洁帐目||与…停止交易to close ones account with _3`GZeGV  
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结帐to close an account zg2d}"dV  
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清理未付款to ask an account||to demand an account `% 9Y)a/e  
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结清差额to balance the account with ,}t%7I  
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清算to settle an account||to liquidate an account||to square an account - wn-PB@r  
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审查帐目||监查帐目to audit an account S Qmn*CW  
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检查帐目to examine an account -M{szH  
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转入A的帐户to charge the amount to As account [J2evi?  
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以计帐方式付款to pay on account 7J9<
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代理某人||为某人on ones account||on account of one ,LBj$U]e|E  
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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 %g?M?D8Ud3  
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由某人负担for ones account||for account of one T FHYB9vV  
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按某人指示||列入某人帐户by order and for account of one OIFjc0  
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列入5月份帐目for May account H0b{`!'Fs:  
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编入某中帐项下to pass to the account of||to place to the account of ,tXI*R  
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寄出清算书to send in an account||to send in render an account <mJ8~  
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支票薄cheque book SOPair <r  
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支票陈票人cheque drawer zn/>t-Bc  
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持票人cheque holder E\}A<r  
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不记名支票cheque to bearer||bearer cheque BJ_"FG  
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记名支票||认人支票cheque to order ;0|:.q  
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到期支票antedated cheque pSAtn  
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未到期支票postdated cheque 83]m/
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保付支票certified cheque 1\{FKOt  
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未获兑现支票，退票returned cheque %*K zP{  
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横线支票crossed cheque CL`+\
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普通横线general crossing Af@\g-<W_  
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特别横线special crossing 2z$!}  
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空白支票blank cheque $e4N4e2x/  
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失效支票，过期支票stale cheque K;Hgq
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普通支票open cheque t_16icF9U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +e.w]\}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;ThFB  
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支票换现金||兑现to cash a cheque 0
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清理票款to clear a cheque ")
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保证兑现to certify a cheque |*b-m k  
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填写支票数额to fill up a cheque \X!NoF  
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支票上划线to cross a cheque [dz3k@ >0  
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开发支票to make out a cheque x H=15JY1W  
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签发支票，开立支票to draw a cheque||to issue a cheque W[j,QU  
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透支支票to overdraw a cheque Q[q`)~|  
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背书支票to endorse a cheque 96#]P  
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请付票款||清付票款to pay a cheque||to honour a cheque ;y1/b(t  
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支票退票to dishonour a cheque esx/{j;<u  
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拒付支票to refuse a cheque =8<~pr-NO  
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拒付支票to stop payment of a cheque eyJ07  
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提示要求付款to present for payment 3`HK^((o  
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见票即付持票人payable to bearer $ E\|\g  
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支付指定人payable to order do}LaUz  
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已过期||无效out of date||stale W_\zx<m  
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请给出票人R/D||refer to drawer 9t"Rw ns  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i--t ?@#  
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文字与数字不一致words and figures differ gb ga"WO  
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支票 ,5}U H  
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时间已过account closed QHEtG2  
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更改处应加盖印章alterations require initials `2s!%
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时间已过effects not cleared nV;'UpQw  
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停止付款payment stopped ~N/%R>(v  
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支票毁损cheque mutilated Zn1((J7  
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汇款||寄钱to remit||to send money HF*~bL  
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寄票供取款||支票支付to send a cheque for payment @MQfeM-@  
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寄款人a remitter ! }A`6z  
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收款人a remittee AsS~TLG9p  
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国外汇票foreign Bill ?@A@;`0Y  
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国内汇票inland Bill ILNghtm-  
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跟单汇票documentary bill cL
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空头汇票accommodation bill P^
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原始汇票original bill VuBi_v6  
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改写||换新票据renewed bill B^1jd!m  
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即期汇票sight bill||bill on demand (yu0iXZY  
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…days after date||…days after date…日后付款 QK~>KgVi  
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…months after date||…months after date…月后付款 %MfT5*||f  
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见票后…日付款…days after sight||…days sight _*(:6,8  
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见票后…月付款…months after sight||…months sight 3'Z+PPd!  
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同组票据set of bills 2LN5}[12]  
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单张汇票sola of exchange||sole of exchange xeHqC9Ou  
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远期汇票usance bill||bill at usance fI(H : N  
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长期汇票long bill X"G3lG  
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短期汇票short bill t#g6rh&  
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逾期汇票overdue bill 8>jd2'v{  
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宽限日期days of grace ZGOI8M]@  
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电汇telegraphic transfer （T.T） KH&xu,I  
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邮汇postal order||postal note （Am.）||post office order||money order J_mpI.^Bsf  
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本票promissory note （P/N） \h"QgHzp  
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押汇负责书||押汇保证书letter of hypothecation *K\/5Fzl  
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副保||抵押品||付属担保物collateral security j:,*Liz  
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担保书trust receipt||letter of indemnity mvxg|<  
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承兑||认付acceptance Oox5${#^  
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单张承兑general acceptance PHD$E s  

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有条件承兑qualified acceptance :/Nz' n  
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附条件认付conditional acceptance eA_1?j]E3  
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部分认付partial acceptance   W~Mj6c~S"