[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。   <iMLM<J<w  
会计报表statement of account --FvE|I  
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往来帐目account current E>&dG:3no  
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现在往来帐||存款额current accout l
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销货帐account sales Ou/{PK}  
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共同计算帐项joint account O?P6rX
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未决帐项outstanding account .69{GM?  
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贷方帐项credit account||creditor account Q WOd&=:  
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借方帐项debit account||debtor account 86[TBX5'  
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应付帐||应付未付帐account payable bEM-^SR  
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应收帐||应收未收帐account receivable DEs/?JZG  
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新交易||新帐new account YqYCW}$  
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未决帐||老帐old account -FwOX~s/'  
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现金帐cash account DvU(rr\p  
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流水帐running account YeT[KjX  
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暂记帐||未定帐suspense account o@vo,J
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过期帐||延滞帐overdue account||pastdue account ,@Xl?  
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杂项帐户sundry account m!V ?xGKJ  
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详细帐单||明细表detail account g?qm >X  
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呆帐bad account NJRk##Z  
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会计项目title of account Dyyf%'\M  
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会计薄||帐薄account-book qj/ pd 7\  
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营业报告书||损益计算表account of budiness||business report QQ;<L"VW  
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借贷细帐||交验帐account rendered 4LO4SYW7  
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明细帐account stated e 1ts/@V  
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与…银行开立一户头to open an account with b/;!yOF  
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与…银行建立交易to keep account with
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继续记帐to keep account Em6P6D>S>,  
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与…有交易to have an account with <=O/_Iu (  
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作成会计帐||有往来帐项to make out an account with V%|CCrR  
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清算||清理债务to make up an account g<b (q|  
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清洁帐目||与…停止交易to close ones account with ;7/ ;4Z  
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结帐to close an account Uj/m  
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清理未付款to ask an account||to demand an account !PySYY  
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结清差额to balance the account with :Qc[>:N  
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清算to settle an account||to liquidate an account||to square an account eV"Za.a.  
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审查帐目||监查帐目to audit an account dv7IHUFf  
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检查帐目to examine an account [V2 `t'  
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转入A的帐户to charge the amount to As account =rL^^MZp  
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以计帐方式付款to pay on account #q-7#pp  
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代理某人||为某人on ones account||on account of one  y5!fbmf  
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为自己计算||独立帐目on ones own account >P_/a,O8  
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由某人收益并负风险on ones account and risk||for ones account and risk <<iwJ U%:  
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由某人负担for ones account||for account of one fEgwQ-]  
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按某人指示||列入某人帐户by order and for account of one ?V9Da;cj  
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列入5月份帐目for May account $T-Pl57  
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编入某中帐项下to pass to the account of||to place to the account of y2=`NG=  
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寄出清算书to send in an account||to send in render an account $?FA7=_  
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支票薄cheque book 8+=-!":]  
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支票陈票人cheque drawer M>m+VsJV  
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持票人cheque holder 48p< ~#<W\  
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不记名支票cheque to bearer||bearer cheque g71|t7Q  
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记名支票||认人支票cheque to order 4Y!_tZ>  
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到期支票antedated cheque 3`3`iN!8\@  
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未到期支票postdated cheque
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保付支票certified cheque eT<T[; m  
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未获兑现支票，退票returned cheque [t.x cO  
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横线支票crossed cheque ;E0aTV)Zp  
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普通横线general crossing t;2\(_A  
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特别横线special crossing +;*dFL  
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空白支票blank cheque r'5~4'o$  
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失效支票，过期支票stale cheque /CW 0N@  
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普通支票open cheque I(2qXOG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :e|[gEA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BXx0Z %e.3  
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支票换现金||兑现to cash a cheque S, g/2k*  
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清理票款to clear a cheque g~#HiBgWq[  
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保证兑现to certify a cheque H/Wo~ $  
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填写支票数额to fill up a cheque ]EhU8bZ  
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支票上划线to cross a cheque }>|!Mf]W?R  
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开发支票to make out a cheque n,.ZLuBEX  
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签发支票，开立支票to draw a cheque||to issue a cheque :vqfWK6mv  
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透支支票to overdraw a cheque sdWu6? B_  
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背书支票to endorse a cheque i5QG_^X&  
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请付票款||清付票款to pay a cheque||to honour a cheque ~sd+ch*  
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支票退票to dishonour a cheque w=r3QKm#K  
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拒付支票to refuse a cheque e>:bV7h j~  
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拒付支票to stop payment of a cheque 2rr}5i)
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提示要求付款to present for payment yWs_Z6b  
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见票即付持票人payable to bearer 3E!#?N|v  
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支付指定人payable to order C3Hq&TVf/  
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已过期||无效out of date||stale Z=ayVsJ3  
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请给出票人R/D||refer to drawer !bn
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FtUOgL)|  
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文字与数字不一致words and figures differ C043 h?x  
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支票 KzRw)P  
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时间已过account closed ,3G8
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更改处应加盖印章alterations require initials h1.]Nl C  
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时间已过effects not cleared =,0E]MZ  
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停止付款payment stopped ^Bw2y&nN  
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支票毁损cheque mutilated SI=vA\e  
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汇款||寄钱to remit||to send money YC#N],#  
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寄票供取款||支票支付to send a cheque for payment <Q'J=;vV  
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寄款人a remitter H8+7rM  
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收款人a remittee RnV )*  
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国外汇票foreign Bill ].=&^0cg  
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国内汇票inland Bill iIFM 5CT
  
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跟单汇票documentary bill $d2mcwh\  
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空头汇票accommodation bill Z _W.
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原始汇票original bill /<7'[x<  

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改写||换新票据renewed bill #[$^M:X.  
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即期汇票sight bill||bill on demand bzYj`t?  
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…days after date||…days after date…日后付款 />^sGB  
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…months after date||…months after date…月后付款 +d/V^ <#  
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见票后…日付款…days after sight||…days sight _,r2g8qm  
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见票后…月付款…months after sight||…months sight f%#q}vK-  
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同组票据set of bills t[=-4;  
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单张汇票sola of exchange||sole of exchange 1s\   
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远期汇票usance bill||bill at usance CpGy' Ia
 
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长期汇票long bill UiE 1TD{  
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短期汇票short bill % 3kS;AaA  
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逾期汇票overdue bill bCfw,V{sce  
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宽限日期days of grace O[<YYL0  
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电汇telegraphic transfer （T.T） v!WkPvU  
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邮汇postal order||postal note （Am.）||post office order||money order ?#0m[
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本票promissory note （P/N） P.Gmj;  
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押汇负责书||押汇保证书letter of hypothecation 2qDyb]9  
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副保||抵押品||付属担保物collateral security OhiY <  
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担保书trust receipt||letter of indemnity j}aU*p~N  
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承兑||认付acceptance /D,<2>o  
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单张承兑general acceptance Q=?YY-*$  
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有条件承兑qualified acceptance %mN
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附条件认付conditional acceptance D[Kq`  
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部分认付partial acceptance   UhbGU G