[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。   +:mj]`=
  
会计报表statement of account &}YB!6k h^  
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往来帐目account current $9M>B<]  
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现在往来帐||存款额current accout aq0J }4U  
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销货帐account sales ( y'i{:B  
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共同计算帐项joint account m:/nw,  
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未决帐项outstanding account 4~ZQsw`  
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贷方帐项credit account||creditor account 2:&8FdU  
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借方帐项debit account||debtor account f?2Y np=@  
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应付帐||应付未付帐account payable va95/(  
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应收帐||应收未收帐account receivable kIiId8l  
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新交易||新帐new account Zo-E0[9  
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未决帐||老帐old account 4+$<G/K  
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现金帐cash account ]6pxd \Q  
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流水帐running account ]^3_eHa^d  
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暂记帐||未定帐suspense account lqF{Y<l  
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过期帐||延滞帐overdue account||pastdue account {l0;G)-  
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杂项帐户sundry account f8#WT$Ewy  
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详细帐单||明细表detail account /JEH%)  
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呆帐bad account 0k:&7(j  
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会计项目title of account "2HRuqf  
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会计薄||帐薄account-book d=oOMXYa   
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营业报告书||损益计算表account of budiness||business report x3PeU_9  
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借贷细帐||交验帐account rendered a}i{b2B  
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明细帐account stated [O"i!AQ  
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与…银行开立一户头to open an account with K ANE"M  
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与…银行建立交易to keep account with u%XFFt5  
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继续记帐to keep account xBgf)'W_Z  
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与…有交易to have an account with lmH!I)5  
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作成会计帐||有往来帐项to make out an account with M#<x2 ojW  
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清算||清理债务to make up an account }{K)5k@  
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清洁帐目||与…停止交易to close ones account with JYv&It  
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结帐to close an account /jj@ =H  
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清理未付款to ask an account||to demand an account |I OTW=>  
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结清差额to balance the account with y:2o-SJn  
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清算to settle an account||to liquidate an account||to square an account Jt)<RMQ^R  
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审查帐目||监查帐目to audit an account l@j!j]nE  
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检查帐目to examine an account &Q&$J )0  
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转入A的帐户to charge the amount to As account [Xz7.<0#U  
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以计帐方式付款to pay on account 7 gJy xQ  
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代理某人||为某人on ones account||on account of one aqyXxJS8  
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为自己计算||独立帐目on ones own account %*s[s0$ c  
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由某人收益并负风险on ones account and risk||for ones account and risk JgxOxZS`@  
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由某人负担for ones account||for account of one rsc8lSjH  
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按某人指示||列入某人帐户by order and for account of one 5q8bM.k\7N  
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列入5月份帐目for May account IB?5y~+h
 
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编入某中帐项下to pass to the account of||to place to the account of -Ol/r=/&  
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寄出清算书to send in an account||to send in render an account ,Z52dg
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支票薄cheque book W/&cnp\  
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支票陈票人cheque drawer WAob"`8]  
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持票人cheque holder JA1(yt  
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不记名支票cheque to bearer||bearer cheque %pV/(/Q  
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记名支票||认人支票cheque to order x==%BBnO%  
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到期支票antedated cheque p5Y"W(5_  
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未到期支票postdated cheque jYuH zf  
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保付支票certified cheque \J:/l|h  
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未获兑现支票，退票returned cheque \~U8<z  
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横线支票crossed cheque <{7B ^'  
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普通横线general crossing 2et7Vw  
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特别横线special crossing Xk
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空白支票blank cheque 0Ocy$  
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失效支票，过期支票stale cheque HTvA]-AuM  
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普通支票open cheque PiP\T.XANa  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TE3A(N'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque 6DD"Asi+  
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清理票款to clear a cheque yL7D;<!S&  
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保证兑现to certify a cheque yF0\$%H>$  
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填写支票数额to fill up a cheque Az8>^|@  
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支票上划线to cross a cheque 3&^4%S{/  
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开发支票to make out a cheque y1GVno  
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签发支票，开立支票to draw a cheque||to issue a cheque XCc/\  
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透支支票to overdraw a cheque q\
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背书支票to endorse a cheque iZ} w>1  
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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 :vZ8n6J[  
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拒付支票to refuse a cheque 3z';Zwz &X  
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拒付支票to stop payment of a cheque :iqFC >D  
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提示要求付款to present for payment ;T0F1  
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见票即付持票人payable to bearer ;43Ye ^=  
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支付指定人payable to order >oSNKE  
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已过期||无效out of date||stale VtIPw&KHW  
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请给出票人R/D||refer to drawer hp=TWt~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k.=67L  
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文字与数字不一致words and figures differ 2c:H0O 0o  
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支票 4bXAA9"  
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时间已过account closed ZfalB  
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更改处应加盖印章alterations require initials rK&ofc]f$  
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时间已过effects not cleared ^,S \-Uy9  
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停止付款payment stopped q)JG_Y.p  
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支票毁损cheque mutilated K0B J  
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汇款||寄钱to remit||to send money ,])@?TJb@  
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寄票供取款||支票支付to send a cheque for payment Y ON@G5^  
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寄款人a remitter Fs_,RXW"  
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收款人a remittee Yh/-6wg  
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国外汇票foreign Bill
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国内汇票inland Bill $hB;r  
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跟单汇票documentary bill I%xrDiK97  
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空头汇票accommodation bill %Fb"&F^7  
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原始汇票original bill @t`|w.]ml  
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改写||换新票据renewed bill 9Vk61x6  
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即期汇票sight bill||bill on demand {B|U8j[  
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…days after date||…days after date…日后付款 `h5HA
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…months after date||…months after date…月后付款 #Q6wv/"Ub  
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见票后…日付款…days after sight||…days sight Jf`;F :  
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见票后…月付款…months after sight||…months sight F']Vg31c  
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同组票据set of bills O|,+@qtH  
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单张汇票sola of exchange||sole of exchange 7x9YA$ IE  
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远期汇票usance bill||bill at usance 9YHSL[  
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长期汇票long bill O,qR$#l   
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短期汇票short bill 9Lz)SYd  
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逾期汇票overdue bill 2!68W X  
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宽限日期days of grace  4EB$e?  
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电汇telegraphic transfer （T.T） =q xcM+OX1  
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邮汇postal order||postal note （Am.）||post office order||money order ,eUMSg~P.7  
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本票promissory note （P/N） w5n>hz_5  
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押汇负责书||押汇保证书letter of hypothecation ?U-p jjM  
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副保||抵押品||付属担保物collateral security 0l 3RwWj  
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担保书trust receipt||letter of indemnity H50nR$$<*Y  
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承兑||认付acceptance :He:Bdk  
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单张承兑general acceptance ?q,x?`|(8  
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有条件承兑qualified acceptance in+`zfUJ9  
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附条件认付conditional acceptance hR`dRbBi%  
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部分认付partial acceptance   M]_vb,=1