[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。   "QV1G'  
会计报表statement of account $dHD  
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往来帐目account current (OHd}YQ  
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现在往来帐||存款额current accout vX}mwK8  
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销货帐account sales M.}QXta  
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共同计算帐项joint account gc{5/U9H*  
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未决帐项outstanding account M;qV% k  
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贷方帐项credit account||creditor account ) XHcrm&  
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借方帐项debit account||debtor account hKW!kA=gZ  
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应付帐||应付未付帐account payable |1(9_=i'  
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应收帐||应收未收帐account receivable rfNt  
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新交易||新帐new account VCvqiHn  
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未决帐||老帐old account M^^u{);q  
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现金帐cash account Up$vBE8i]  
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流水帐running account 9b
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暂记帐||未定帐suspense account !2N#H~{  
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过期帐||延滞帐overdue account||pastdue account g5to0  
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杂项帐户sundry account :OBggb#?!  
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详细帐单||明细表detail account fK^FD&sF  
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呆帐bad account U'.>wjO  
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会计项目title of account ce=6EYl  
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会计薄||帐薄account-book jO:<"l^+u  
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营业报告书||损益计算表account of budiness||business report rT}d<cSf  
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借贷细帐||交验帐account rendered b<.+WkO  
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明细帐account stated "v*RY "5#  
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与…银行开立一户头to open an account with Rb#Z\e}e-  
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与…银行建立交易to keep account with x-Mp6  
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继续记帐to keep account O&w$  
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与…有交易to have an account with <RhKlCP  
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作成会计帐||有往来帐项to make out an account with jZ{ S{"j  
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清算||清理债务to make up an account zA"D0fr  
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清洁帐目||与…停止交易to close ones account with @`
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结帐to close an account eh`V#%S=  
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清理未付款to ask an account||to demand an account T *{zL  
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结清差额to balance the account with -DuiK:mp  
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清算to settle an account||to liquidate an account||to square an account V? O%kd  
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审查帐目||监查帐目to audit an account bMUIe\/v[  
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检查帐目to examine an account a?Y1G3U'  
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转入A的帐户to charge the amount to As account fD~!t 8J  
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以计帐方式付款to pay on account _M&.kha  
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代理某人||为某人on ones account||on account of one }m9LyT=~$  
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为自己计算||独立帐目on ones own account j>o +}p?3I  
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由某人收益并负风险on ones account and risk||for ones account and risk ~& 5&s  
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由某人负担for ones account||for account of one R1.sq(z`  
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按某人指示||列入某人帐户by order and for account of one ~9?U_ahfVt  
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列入5月份帐目for May account nuQ6X5>.=  
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编入某中帐项下to pass to the account of||to place to the account of q{GSsDo-:V  
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寄出清算书to send in an account||to send in render an account g?~Tguv  
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支票薄cheque book k=7Gr;;l=p  
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支票陈票人cheque drawer i~)NQmH<  
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持票人cheque holder jJVT_8J  
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不记名支票cheque to bearer||bearer cheque gcg>Gjp  
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记名支票||认人支票cheque to order I yS"  
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到期支票antedated cheque d(fPECv(  
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未到期支票postdated cheque h2wN<dJCM  
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保付支票certified cheque AkrTfi4hC  
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未获兑现支票，退票returned cheque pkXv.D`  
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横线支票crossed cheque ^m*3&x8  
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普通横线general crossing 2;G98H  
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特别横线special crossing
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空白支票blank cheque 7JI:=yY!>:  
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失效支票，过期支票stale cheque HT"gT2U+  
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普通支票open cheque ^av6HFQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "Sjr_!u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J &YQ]l  
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支票换现金||兑现to cash a cheque P~RhUKfd  
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清理票款to clear a cheque _BS 9GB  
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保证兑现to certify a cheque eLfvMPVo  
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填写支票数额to fill up a cheque i]o"_=C  
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支票上划线to cross a cheque tous#(&pK  
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开发支票to make out a cheque 6f)2F< 7  
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签发支票，开立支票to draw a cheque||to issue a cheque 'g)n1 {  
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透支支票to overdraw a cheque 3x@<Z68S  
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背书支票to endorse a cheque [xZU!=  
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请付票款||清付票款to pay a cheque||to honour a cheque ZC0-wr\  
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支票退票to dishonour a cheque Wp 0 Dq(  
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拒付支票to refuse a cheque NH A5e<  
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拒付支票to stop payment of a cheque Z.PBu|Kx  
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提示要求付款to present for payment LNYKm~cN  
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见票即付持票人payable to bearer 2}6%qgnT-  
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支付指定人payable to order @$^bMIj@W  
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已过期||无效out of date||stale I=)hWC/  
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请给出票人R/D||refer to drawer tc;'oMUP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ks^6.)  
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文字与数字不一致words and figures differ e1(Q(3  
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支票 TNCgaTJ{h  
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时间已过account closed 5Wyz=+?m|  
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更改处应加盖印章alterations require initials w\54j)rb  
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时间已过effects not cleared M;cO0UIwO  
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停止付款payment stopped R1nJUOE4w^  
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支票毁损cheque mutilated ;\
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汇款||寄钱to remit||to send money NCxqh<  
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寄票供取款||支票支付to send a cheque for payment O+ %WR  
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寄款人a remitter Yvn\xph3  
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收款人a remittee Vy_2
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国外汇票foreign Bill k}KC/d9.z  
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国内汇票inland Bill bT 2a40ul  
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跟单汇票documentary bill
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空头汇票accommodation bill : Sq?a0!S  
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原始汇票original bill 7Sz?S_N/j  
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改写||换新票据renewed bill \^#~@9  
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即期汇票sight bill||bill on demand 0@2mXO9f"  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 f<A5?eKw  
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见票后…日付款…days after sight||…days sight )G7=G+e;  
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见票后…月付款…months after sight||…months sight GUQ{r!S  
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同组票据set of bills O0>A+o[1F  
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单张汇票sola of exchange||sole of exchange cwV]!=RtO  
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远期汇票usance bill||bill at usance e*j.  
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长期汇票long bill y$<Vha  
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短期汇票short bill wM_c48|d  
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逾期汇票overdue bill #.[AK_S5&  
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宽限日期days of grace 'B0{U4?   
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电汇telegraphic transfer （T.T） fJZp?e"  
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邮汇postal order||postal note （Am.）||post office order||money order 1{_A:<VBl  
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本票promissory note （P/N） 0N=X
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押汇负责书||押汇保证书letter of hypothecation W(fr<<hL  
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副保||抵押品||付属担保物collateral security l:]Nn%U(>  
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担保书trust receipt||letter of indemnity 7n zGAz_W  
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承兑||认付acceptance t)oapIeIe  
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单张承兑general acceptance #$vRJ#S}U  
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有条件承兑qualified acceptance M^rM-{?<  
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附条件认付conditional acceptance q&'Lb xc>c  
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部分认付partial acceptance   !a1i Un9