[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。   [9Tnp]q  
会计报表statement of account wAzaxeV=  
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往来帐目account current D5].^*
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现在往来帐||存款额current accout :Dtm+EQ  
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销货帐account sales 6@ FxPi9|#  
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共同计算帐项joint account t#-4edB,  
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未决帐项outstanding account -7J~^m2x  
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贷方帐项credit account||creditor account km`";gUp>  
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借方帐项debit account||debtor account Z7?\ >4V  
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应付帐||应付未付帐account payable E5*pD*#  
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应收帐||应收未收帐account receivable qS ggZ0*  
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新交易||新帐new account ^(BE_<~   
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未决帐||老帐old account H6KBXMYO  
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现金帐cash account OL@
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流水帐running account 8zjJshE/  
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暂记帐||未定帐suspense account 5UG"i_TC  
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过期帐||延滞帐overdue account||pastdue account fEGnI
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杂项帐户sundry account $wl_  
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详细帐单||明细表detail account }1.'2.<Y  
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呆帐bad account UunZ/A$]m  
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会计项目title of account 8}Q2!,9Q  
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会计薄||帐薄account-book L3s"L.G  
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营业报告书||损益计算表account of budiness||business report e`K{  
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借贷细帐||交验帐account rendered K :>O X  
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明细帐account stated yIWgC[  
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与…银行开立一户头to open an account with Q9&H/]"v  
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与…银行建立交易to keep account with TK0W=&6#A  
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继续记帐to keep account 1-|aeJ  
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与…有交易to have an account with F!-
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作成会计帐||有往来帐项to make out an account with ?.Ip(g  
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清算||清理债务to make up an account "/%o'Fq  
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清洁帐目||与…停止交易to close ones account with m^w{:\p  
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结帐to close an account yR"mRy1  
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清理未付款to ask an account||to demand an account ph~BxK )i6  
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结清差额to balance the account with I+31:#d  
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清算to settle an account||to liquidate an account||to square an account '%YE#1*gH  
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审查帐目||监查帐目to audit an account ~YByyJG   
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检查帐目to examine an account 2
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转入A的帐户to charge the amount to As account mu5r
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以计帐方式付款to pay on account cDK)zD  
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代理某人||为某人on ones account||on account of one e1%kW1Z9  
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为自己计算||独立帐目on ones own account X5)(,036  
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由某人收益并负风险on ones account and risk||for ones account and risk `zB bB^\`W  
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由某人负担for ones account||for account of one CGkx_E]  
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按某人指示||列入某人帐户by order and for account of one 7B\Q5fLQ  
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列入5月份帐目for May account 4nGt*0Er  
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编入某中帐项下to pass to the account of||to place to the account of :@eHV=|+>  
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寄出清算书to send in an account||to send in render an account O.-n&U9  
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支票薄cheque book =N8_S$nx(  
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支票陈票人cheque drawer wG9aX*(n  
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持票人cheque holder e-[PuJ  
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不记名支票cheque to bearer||bearer cheque S^| U"  
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记名支票||认人支票cheque to order 6x=w-32+ y  
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到期支票antedated cheque G--(Ef%v'  
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未到期支票postdated cheque yU4mS;GX  
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保付支票certified cheque |WEl5bNc3  
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未获兑现支票，退票returned cheque Y_n3O@,  
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横线支票crossed cheque  s2wDJ|  
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普通横线general crossing QKB+mjMH#x  
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特别横线special crossing HKI\i)c  
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空白支票blank cheque W=w]`'  
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失效支票，过期支票stale cheque C;K+ITlJ  
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普通支票open cheque JGTsVa2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X&LJ"ahK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oYTLC@98}  
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支票换现金||兑现to cash a cheque e98QT9  
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清理票款to clear a cheque +$nNYD  
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保证兑现to certify a cheque B ;E"VS0  
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填写支票数额to fill up a cheque V rP{U-`  

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支票上划线to cross a cheque .BBJhXtrdu  
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开发支票to make out a cheque sL~4~178  
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签发支票，开立支票to draw a cheque||to issue a cheque k)*apc\W  
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透支支票to overdraw a cheque pgh(~[  
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背书支票to endorse a cheque XWS]4MB+vm  
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请付票款||清付票款to pay a cheque||to honour a cheque gFHBIN;u  
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支票退票to dishonour a cheque hN!;Tny  
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拒付支票to refuse a cheque 'vVWUK956  
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拒付支票to stop payment of a cheque dLb$3!3  
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提示要求付款to present for payment 3\j` g  
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见票即付持票人payable to bearer ):>?N`
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支付指定人payable to order v5a\}S<(  
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已过期||无效out of date||stale K 'l-6JY-  
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请给出票人R/D||refer to drawer $zCCeRP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &}e>JgBe0  
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文字与数字不一致words and figures differ "i#g [x  
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支票 5|~g2Zz{;  
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时间已过account closed /+%aSPQ  
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更改处应加盖印章alterations require initials 1O0. CC,p  
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时间已过effects not cleared ?sd Si--  
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停止付款payment stopped M&/4SVBF  
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支票毁损cheque mutilated QAxy?m,'  
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汇款||寄钱to remit||to send money {~O4*2zg;K  
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寄票供取款||支票支付to send a cheque for payment _ s}aF  
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寄款人a remitter [n/c7Pe  
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收款人a remittee ~fD\=- S1  
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国外汇票foreign Bill 9a=:e=q3#  
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国内汇票inland Bill KNN{2thy `  
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跟单汇票documentary bill G|nBja8vm  
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空头汇票accommodation bill IfB .2e`  
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原始汇票original bill `,~'T [  
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改写||换新票据renewed bill 2jhJXM=~  
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即期汇票sight bill||bill on demand /8]
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…days after date||…days after date…日后付款 r$4d4xtK  
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…months after date||…months after date…月后付款 _nz_.w0H9  
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见票后…日付款…days after sight||…days sight #'f5owk>,  
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见票后…月付款…months after sight||…months sight aU
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同组票据set of bills ;s$4/b/~  
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单张汇票sola of exchange||sole of exchange '-f` 5X  
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远期汇票usance bill||bill at usance 3TjyKB *!  
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长期汇票long bill v h)CB8  
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短期汇票short bill qh}+b^Wi  
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逾期汇票overdue bill %kkDitmI{  
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宽限日期days of grace _(=g[=Mer  
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电汇telegraphic transfer （T.T） KDP&I J  
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邮汇postal order||postal note （Am.）||post office order||money order 79 _8Oh  
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本票promissory note （P/N） -; d{}F  

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押汇负责书||押汇保证书letter of hypothecation B\=T_'E&  
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副保||抵押品||付属担保物collateral security e&(Wn2)o  
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担保书trust receipt||letter of indemnity RcR-sbR  
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承兑||认付acceptance \
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单张承兑general acceptance 'wBOnGi6  
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有条件承兑qualified acceptance HyQ(9cn|  
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附条件认付conditional acceptance Vq OTrB1w/  
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部分认付partial acceptance   c~\^C_