[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。   wec|~Rc-  
会计报表statement of account =9oN#4mWK  
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往来帐目account current "[.adiw  
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现在往来帐||存款额current accout Xm7Nr#  
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销货帐account sales (~r"N?`  
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共同计算帐项joint account _RFTm.9&  
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未决帐项outstanding account Tsez&R$k  
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贷方帐项credit account||creditor account F*F U[5  
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借方帐项debit account||debtor account g/b_\__A  
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应付帐||应付未付帐account payable Y~T;{&wi  
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应收帐||应收未收帐account receivable ,C88%k  
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新交易||新帐new account QvK-3w;=  
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未决帐||老帐old account 1!"0fZh9U  
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现金帐cash account u/e-m/  
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流水帐running account j4L )D  
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暂记帐||未定帐suspense account dUOvv/,FZT  
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过期帐||延滞帐overdue account||pastdue account 2]n"7Z8(v8  
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杂项帐户sundry account `y; s1nL  
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详细帐单||明细表detail account  6RV]9  
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呆帐bad account ]q DhGt  
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会计项目title of account V`$Jan  
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会计薄||帐薄account-book h% BA,C  
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营业报告书||损益计算表account of budiness||business report d:C-   
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借贷细帐||交验帐account rendered '+1<7jl&I  
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明细帐account stated #W,BUN}  
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与…银行开立一户头to open an account with W
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与…银行建立交易to keep account with !0:uM)_k  
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继续记帐to keep account l`8S1~j
 
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与…有交易to have an account with /gh=+;{  
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作成会计帐||有往来帐项to make out an account with GFasGHAw  
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清算||清理债务to make up an account <w UDcF  
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清洁帐目||与…停止交易to close ones account with o %s
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结帐to close an account "']I.  
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清理未付款to ask an account||to demand an account ?#"rI6  
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结清差额to balance the account with KB49~7XjQ@  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account 1o\P7PLe  
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检查帐目to examine an account jY'svD~  
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转入A的帐户to charge the amount to As account 7YT%.ID  
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以计帐方式付款to pay on account KdIX`  
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代理某人||为某人on ones account||on account of one 9TRS#iVL+*  
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为自己计算||独立帐目on ones own account 5
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由某人收益并负风险on ones account and risk||for ones account and risk CY~]lQ  
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由某人负担for ones account||for account of one _'DT)%K  
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按某人指示||列入某人帐户by order and for account of one q5C(/@)^  
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列入5月份帐目for May account hG~4i:p <  
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编入某中帐项下to pass to the account of||to place to the account of u^.7zL+  
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寄出清算书to send in an account||to send in render an account fA"N5qQI(  
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支票薄cheque book P^9y0Q  
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支票陈票人cheque drawer b(^/WCykH  
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持票人cheque holder KnL-qc  
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不记名支票cheque to bearer||bearer cheque )~W 35  
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记名支票||认人支票cheque to order K1y]  
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到期支票antedated cheque VF#2I%R*  
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未到期支票postdated cheque I*h%e,yIO  
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保付支票certified cheque T''PzY!Qf  
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未获兑现支票，退票returned cheque \iN3/J4  
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横线支票crossed cheque kT7x !7C  
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普通横线general crossing Z]L_{=*   
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特别横线special crossing W~" 'a9H/  
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空白支票blank cheque D./!/>@f  
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失效支票，过期支票stale cheque %R|_o<(#MJ  
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普通支票open cheque *8I+D>x  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @%FLT6MY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s(2/]f$  
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支票换现金||兑现to cash a cheque 7%MD0qm-  
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清理票款to clear a cheque yG v7^d  
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保证兑现to certify a cheque `d ,v  
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填写支票数额to fill up a cheque w'r?)WW$  
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支票上划线to cross a cheque DN X-\  
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开发支票to make out a cheque IG(1h+5R(  
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签发支票，开立支票to draw a cheque||to issue a cheque h>a/3a$g  
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透支支票to overdraw a cheque c e\| eN[  
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背书支票to endorse a cheque 0XzrzT"&  
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请付票款||清付票款to pay a cheque||to honour a cheque u}0U !
 
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支票退票to dishonour a cheque sy(8-zbI  
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拒付支票to refuse a cheque \2^_v' >K  
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拒付支票to stop payment of a cheque &a9Y4~e::  
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提示要求付款to present for payment
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见票即付持票人payable to bearer KM9)  
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支付指定人payable to order 7H$wpn Zln  
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已过期||无效out of date||stale GS qt:<Qs  

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请给出票人R/D||refer to drawer ;NPbEPL[5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aTi,gJ;*  
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文字与数字不一致words and figures differ aQ#6PO7.Z  
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支票 H+?@LPV*N  
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时间已过account closed Jj'dg6QY'  
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更改处应加盖印章alterations require initials :&\^r=D  
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时间已过effects not cleared R7NE=X4  
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停止付款payment stopped up )JU [  
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支票毁损cheque mutilated 5o2vj8::  
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汇款||寄钱to remit||to send money Cw,;>>Y_b<  
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寄票供取款||支票支付to send a cheque for payment /~}<[6ZGCY  
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寄款人a remitter f;cY&GC  
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收款人a remittee D?`|`Mu  
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国外汇票foreign Bill iVAAGZ>am  
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国内汇票inland Bill /;9iDjG  
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跟单汇票documentary bill +A%"_7L}  
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空头汇票accommodation bill apw/nhQ.[  
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原始汇票original bill 2YhtD A  
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改写||换新票据renewed bill U2HAIV8  
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即期汇票sight bill||bill on demand &)GlLpaT  
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…days after date||…days after date…日后付款 'Z82+uU%  
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…months after date||…months after date…月后付款 vuO~
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见票后…日付款…days after sight||…days sight P2=u-{?~  
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见票后…月付款…months after sight||…months sight IW5N^J  
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同组票据set of bills uG{/yJeU  
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单张汇票sola of exchange||sole of exchange .y^T3?}I  
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远期汇票usance bill||bill at usance *4?%Y8;bF6  
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长期汇票long bill KxUO=v<u  
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短期汇票short bill
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逾期汇票overdue bill :BpXi|n;  
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宽限日期days of grace MoMxKmI  

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电汇telegraphic transfer （T.T） ~U<=SyZYo  
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邮汇postal order||postal note （Am.）||post office order||money order RR[1mM  
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本票promissory note （P/N） @\|Fd)  
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押汇负责书||押汇保证书letter of hypothecation |ohCA&k%;  
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副保||抵押品||付属担保物collateral security ;(Kj-,>  
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担保书trust receipt||letter of indemnity ^17i98w  
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承兑||认付acceptance -$ha@bCWO  
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单张承兑general acceptance $<F9;Z  
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有条件承兑qualified acceptance WuMr";2*E  
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附条件认付conditional acceptance D),hSqJ"  
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部分认付partial acceptance   _l=X?/