[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。   a:OQGhc=  
会计报表statement of account U@)eTHv}6  
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往来帐目account current umH40rX+  
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现在往来帐||存款额current accout Q%f^)HZGR  
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销货帐account sales }t=!(GOb}  
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共同计算帐项joint account /1V xc 6  
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未决帐项outstanding account v,{ :Ez(H  
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贷方帐项credit account||creditor account 17[3/m8a  
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借方帐项debit account||debtor account  "ESwA  
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应付帐||应付未付帐account payable r4XK{KHn  
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应收帐||应收未收帐account receivable iohop(LZ  
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新交易||新帐new account GmeQ`;9,  

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未决帐||老帐old account :0j?oY~e  
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现金帐cash account 85|OGtt  
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流水帐running account L%*!`T
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暂记帐||未定帐suspense account Xtq_y'I  
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过期帐||延滞帐overdue account||pastdue account N=T<_`$5  
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杂项帐户sundry account {3>$[b T  
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详细帐单||明细表detail account *KZYv=s,u  
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呆帐bad account 75cW_t,g  
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会计项目title of account a+
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会计薄||帐薄account-book %~O,zs.2p  
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营业报告书||损益计算表account of budiness||business report SB;&GHq"n  
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借贷细帐||交验帐account rendered .wEd"A&j  
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明细帐account stated ) nC]5MXU  
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与…银行开立一户头to open an account with ~dyTVJ$  
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与…银行建立交易to keep account with 6B8VfQ9[  
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继续记帐to keep account J@/kIrx  
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与…有交易to have an account with PF0_8,@U  
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作成会计帐||有往来帐项to make out an account with ]"p
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清算||清理债务to make up an account {Ea b j  
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清洁帐目||与…停止交易to close ones account with nd`1m[7MNu  
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结帐to close an account fQ7V/x!  
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清理未付款to ask an account||to demand an account 5f rX  
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结清差额to balance the account with Q1lyj7c#x  
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清算to settle an account||to liquidate an account||to square an account ]|#+zx|/D  
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审查帐目||监查帐目to audit an account ?C]vS_jAh  
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检查帐目to examine an account @?ebuj5{e  
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转入A的帐户to charge the amount to As account b\f O8{k  
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以计帐方式付款to pay on account m5n#v  
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代理某人||为某人on ones account||on account of one _=r6=.  
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为自己计算||独立帐目on ones own account A.F%Ycq  
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由某人收益并负风险on ones account and risk||for ones account and risk |o"?gB}Dh  
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由某人负担for ones account||for account of one O;Rqv  
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按某人指示||列入某人帐户by order and for account of one UsG~row:!  
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列入5月份帐目for May account _~m5^Q&  
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编入某中帐项下to pass to the account of||to place to the account of $GV7 o{"&  
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寄出清算书to send in an account||to send in render an account W.jGGt\<\  
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支票薄cheque book y
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支票陈票人cheque drawer Ufj`euY  
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持票人cheque holder T.F!+  
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不记名支票cheque to bearer||bearer cheque 0JS?;fk  
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记名支票||认人支票cheque to order YDsb3X<0'  
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到期支票antedated cheque Ty\R=y}}  
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未到期支票postdated cheque ;;Y!^^g  
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保付支票certified cheque +/7?HG f  
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未获兑现支票，退票returned cheque nAato\mM  
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横线支票crossed cheque FGJ1dBLr  
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普通横线general crossing [aLI '  
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特别横线special crossing :=V[7n])  
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空白支票blank cheque .43'HV  
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失效支票，过期支票stale cheque ~=LE0.3[  
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普通支票open cheque UDFDJ m$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gJ+'W1$/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?$pCsBDo  
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支票换现金||兑现to cash a cheque 8Fh)eha9f  
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清理票款to clear a cheque /ns
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保证兑现to certify a cheque qR{ =pR  
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填写支票数额to fill up a cheque i] 4I [!  
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支票上划线to cross a cheque ^ytrK Q  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque ]m<$}  
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透支支票to overdraw a cheque P@B]

 
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背书支票to endorse a cheque A/s?x>QA  
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请付票款||清付票款to pay a cheque||to honour a cheque 0~S^
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支票退票to dishonour a cheque oc`H}Wvn  
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拒付支票to refuse a cheque o* H<K aX  
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拒付支票to stop payment of a cheque L4HI0Mx  
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提示要求付款to present for payment %h@EP[\  
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见票即付持票人payable to bearer W6Fo6a"<  
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支付指定人payable to order 4pvMd
 
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已过期||无效out of date||stale z{QqY.Gu{G  
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请给出票人R/D||refer to drawer i ct])  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jP.
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文字与数字不一致words and figures differ ~} ~4  
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支票 QT}tvm@PMq  
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时间已过account closed c+ie8Q!  
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时间已过effects not cleared Lw,h+@0  
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停止付款payment stopped #dHa ,HUk  
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支票毁损cheque mutilated `]aeI'[}R  

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汇款||寄钱to remit||to send money iy"*5<;*DD  
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寄票供取款||支票支付to send a cheque for payment EQ_aa@M7  
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寄款人a remitter w-jVC^
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收款人a remittee v[<T]1=LRC  
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国外汇票foreign Bill XPPdwTOr  
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国内汇票inland Bill @)}L~lb[)  
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跟单汇票documentary bill \.S/|  
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空头汇票accommodation bill `0svy}
  
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原始汇票original bill s#MPX3itK  
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改写||换新票据renewed bill iRBfx  
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即期汇票sight bill||bill on demand ig"L\ C"
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…days after date||…days after date…日后付款 z!\*Y =
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…months after date||…months after date…月后付款 <Z$J<]I  
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见票后…日付款…days after sight||…days sight Zd&S@Z  
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见票后…月付款…months after sight||…months sight $Q0n  
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同组票据set of bills JI5Dy>u:  
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单张汇票sola of exchange||sole of exchange ^Dx&|UwiZa  
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远期汇票usance bill||bill at usance M3AXe]<eC1  
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长期汇票long bill #;<Y[hR{P  
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短期汇票short bill svSVG:48  
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逾期汇票overdue bill r=4eP(w=  
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宽限日期days of grace IK]d3owA  
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电汇telegraphic transfer （T.T） )X!,3Ca{43  
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邮汇postal order||postal note （Am.）||post office order||money order 0aAoV0fMDz  
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本票promissory note （P/N） `2snz1>!j  
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押汇负责书||押汇保证书letter of hypothecation $u.z*b_yy  
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副保||抵押品||付属担保物collateral security kP"9&R`E  
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担保书trust receipt||letter of indemnity ^s=8!=A(  
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承兑||认付acceptance kl`W\tF  
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单张承兑general acceptance G9lUxmS<  
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有条件承兑qualified acceptance #jk_5W  
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附条件认付conditional acceptance xmX 4qtAL  
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部分认付partial acceptance   ~BF&rx5Q