[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。   W0++q=F  
会计报表statement of account %`o3YR  
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往来帐目account current yUZ;keQ_Tw  
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现在往来帐||存款额current accout 3`W=rIMli  
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销货帐account sales
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共同计算帐项joint account <($'jlZ  
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未决帐项outstanding account )\iOwA  
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贷方帐项credit account||creditor account Rh:@@4<  
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借方帐项debit account||debtor account rPk=9I  
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应付帐||应付未付帐account payable q~3dbj  
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应收帐||应收未收帐account receivable ypoJ4EZ(  
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新交易||新帐new account n1X.]|6'  
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未决帐||老帐old account *AO^oBeY  
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现金帐cash account F2;k6
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流水帐running account ^

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暂记帐||未定帐suspense account 0;*1g47\  
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过期帐||延滞帐overdue account||pastdue account rek
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杂项帐户sundry account kIHfLwh9N  
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详细帐单||明细表detail account Ms^U`P^V~P  
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呆帐bad account F_m[EB  
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会计项目title of account 5jj
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会计薄||帐薄account-book p'lL2n$E  
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营业报告书||损益计算表account of budiness||business report LY}9$1G]  
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借贷细帐||交验帐account rendered 7J~usF>A  
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明细帐account stated w1Z9@*C!  
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与…银行开立一户头to open an account with \2q!2XWgK  
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与…银行建立交易to keep account with XBd/,:q
  
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继续记帐to keep account ![=C`O6K  
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与…有交易to have an account with 0 K T.@P  
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作成会计帐||有往来帐项to make out an account with 7 &y'\  
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清算||清理债务to make up an account *VJT]^_  
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清洁帐目||与…停止交易to close ones account with $a^YJY ^_  
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结帐to close an account 4bV&U=  
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清理未付款to ask an account||to demand an account TqzL]'NS+  
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结清差额to balance the account with r_m*$r~f  

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清算to settle an account||to liquidate an account||to square an account d
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审查帐目||监查帐目to audit an account  y5"b(nb  
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检查帐目to examine an account +48a..4sN  
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转入A的帐户to charge the amount to As account /z'fFl^6O  
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以计帐方式付款to pay on account nSMw5  
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代理某人||为某人on ones account||on account of one y `)oD0)Fj  
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为自己计算||独立帐目on ones own account &OK[n1M  
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由某人收益并负风险on ones account and risk||for ones account and risk EbG`q!C  
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由某人负担for ones account||for account of one Ub>Pl,~'  
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按某人指示||列入某人帐户by order and for account of one 28u3B2\$  
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列入5月份帐目for May account s":\>  
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编入某中帐项下to pass to the account of||to place to the account of 8w 2$H  
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寄出清算书to send in an account||to send in render an account l(o;O.dLt  
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支票薄cheque book ('9LUFw\  
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支票陈票人cheque drawer ~|FKl%  
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持票人cheque holder Ke5fe#  
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不记名支票cheque to bearer||bearer cheque K #f*LV5  
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记名支票||认人支票cheque to order 6+Y^A})(F-  
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到期支票antedated cheque ;aI`4;  
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未到期支票postdated cheque BLno/JK0}  
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保付支票certified cheque KX|7mr90K  
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未获兑现支票，退票returned cheque dHAI4Yf4U  
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横线支票crossed cheque Zy<gA >  
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普通横线general crossing H7I
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特别横线special crossing 2G(RQ\Ro*  
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空白支票blank cheque [1 ?  
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失效支票，过期支票stale cheque
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普通支票open cheque  _xyq25/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t3w:!'Ato  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2br xV'tk  
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支票换现金||兑现to cash a cheque JF+E.-fy$  
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清理票款to clear a cheque zj+.MG04  
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保证兑现to certify a cheque lV*dQwa?i  
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填写支票数额to fill up a cheque uE}A-\G  
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支票上划线to cross a cheque ?KK u1~a_  
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开发支票to make out a cheque -!C9x?gNY  
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签发支票，开立支票to draw a cheque||to issue a cheque <uYeev%  
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透支支票to overdraw a cheque G 5T{*  
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背书支票to endorse a cheque *MG*]\D  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque &>T7]])  
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拒付支票to refuse a cheque ALOS >Bi&  
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拒付支票to stop payment of a cheque tS@J)p+_(  
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提示要求付款to present for payment _^(}6o  
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见票即付持票人payable to bearer I/&uiC{l@  
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支付指定人payable to order XeJ|Z)qZ  
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已过期||无效out of date||stale {f12&t  
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请给出票人R/D||refer to drawer y. A]un1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dPtQ Sa  
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文字与数字不一致words and figures differ CL%+
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支票 _Cd_i[K[  
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时间已过account closed y=H\Z/=  
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更改处应加盖印章alterations require initials mH/$_x)o  
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时间已过effects not cleared fK'qc L  
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停止付款payment stopped '~Z#h  P  
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支票毁损cheque mutilated S(b5Gj
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汇款||寄钱to remit||to send money ;44?`[oP  
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寄票供取款||支票支付to send a cheque for payment ` s}v6  
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寄款人a remitter unUCn5hJ=  
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收款人a remittee )%}? p2.  
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国外汇票foreign Bill `T;M=S^y*E  
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国内汇票inland Bill B_B~Y8=3`  
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跟单汇票documentary bill f17pw J~=  
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空头汇票accommodation bill m>@$T x  
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原始汇票original bill X5@rPGc  
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改写||换新票据renewed bill IX /r  
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即期汇票sight bill||bill on demand }tIIA"dZ  
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…days after date||…days after date…日后付款 hb>,\46}  
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…months after date||…months after date…月后付款 T1@]:`&  
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见票后…日付款…days after sight||…days sight /CtR|~wL  
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见票后…月付款…months after sight||…months sight w*})ZYIUT  
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同组票据set of bills pP&TFy#G+'  
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单张汇票sola of exchange||sole of exchange gE/O29Y  
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远期汇票usance bill||bill at usance 7W[}7Y  
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长期汇票long bill a X>bC-  
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短期汇票short bill JDi|]JY  
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逾期汇票overdue bill _Mf
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宽限日期days of grace )5r*2I  
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电汇telegraphic transfer （T.T） <im BFw  
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邮汇postal order||postal note （Am.）||post office order||money order wRL=9/5(8  
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本票promissory note （P/N） GZ#6}/;b  
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押汇负责书||押汇保证书letter of hypothecation >|L,9lR_b  
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副保||抵押品||付属担保物collateral security TC1#2nE&T  
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担保书trust receipt||letter of indemnity ID"'`DKxe  
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承兑||认付acceptance @~0kSA7  
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单张承兑general acceptance L-\-wXg%  
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有条件承兑qualified acceptance 8;YeEW5  
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附条件认付conditional acceptance O^v^GG=e;C  
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部分认付partial acceptance   lwhAF, '$