[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。   8UC xnf#  
会计报表statement of account {7TlN.(  
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往来帐目account current _@S`5;4x  
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现在往来帐||存款额current accout Z o1,1O  
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销货帐account sales qC F5~;7  
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共同计算帐项joint account )95f*wte  
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未决帐项outstanding account McB[|PmC  
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贷方帐项credit account||creditor account Eke5Nb  
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借方帐项debit account||debtor account (5]}5W*  
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应付帐||应付未付帐account payable U&O: _>~  
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应收帐||应收未收帐account receivable t!RiUZAo  
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新交易||新帐new account iLSr*` o  
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未决帐||老帐old account #U14-
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现金帐cash account ~3<> 3p  
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流水帐running account zCk^B/j sM  
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暂记帐||未定帐suspense account E>K!Vrh-L  
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过期帐||延滞帐overdue account||pastdue account q@{B t{$x  
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杂项帐户sundry account 'dn]rV0(C  
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详细帐单||明细表detail account x7Yu I  
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呆帐bad account [TmIVQ!B  
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会计项目title of account LcTP#
 
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会计薄||帐薄account-book X9V*UXTc  
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营业报告书||损益计算表account of budiness||business report YpVD2.jy  
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借贷细帐||交验帐account rendered _l89  
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明细帐account stated _Tm3<o.   
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与…银行开立一户头to open an account with Rl?_^dPx  
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与…银行建立交易to keep account with LTQ"8  
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继续记帐to keep account K0|FY=#2y  
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与…有交易to have an account with V^bwXr4f  
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作成会计帐||有往来帐项to make out an account with dy%;W%   
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清算||清理债务to make up an account Z&+ g;
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清洁帐目||与…停止交易to close ones account with k8&;lgO'  
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结帐to close an account Tztu}t]N  
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清理未付款to ask an account||to demand an account -A^_{4X  
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结清差额to balance the account with ;#W2|'HD  
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清算to settle an account||to liquidate an account||to square an account ~D j8z+^  
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审查帐目||监查帐目to audit an account >C>.\  
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检查帐目to examine an account ?=sDM& '  
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转入A的帐户to charge the amount to As account z#wkiCRYm  
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以计帐方式付款to pay on account I5p? [  
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代理某人||为某人on ones account||on account of one Rsm^Z!sn  
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为自己计算||独立帐目on ones own account ASA,{w]  
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由某人收益并负风险on ones account and risk||for ones account and risk JGrWHIsNV  
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由某人负担for ones account||for account of one m+[Ux{$  
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按某人指示||列入某人帐户by order and for account of one ~qKY) "gG  
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列入5月份帐目for May account QA `sx
 
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编入某中帐项下to pass to the account of||to place to the account of Xc-'Y"}|`t  
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寄出清算书to send in an account||to send in render an account jV1.Yz(`  
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支票薄cheque book ",; H`V  
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支票陈票人cheque drawer sDlO#  
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持票人cheque holder on`3&0,.  
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不记名支票cheque to bearer||bearer cheque rjYJs*#   
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记名支票||认人支票cheque to order @:#eb1<S  
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到期支票antedated cheque [7Oe3=  
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未到期支票postdated cheque `b$.%S8uj=  
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保付支票certified cheque *$g-:ILRuZ  
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未获兑现支票，退票returned cheque .?$gpM?i  
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横线支票crossed cheque H4+i.*T#  
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普通横线general crossing fz "Y CHe  
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特别横线special crossing =T7.~W  
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空白支票blank cheque X^j
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失效支票，过期支票stale cheque jnwu9PQ  
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普通支票open cheque $[ *w"iQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x]j W<A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !dq.KwL  
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支票换现金||兑现to cash a cheque ~wdGd +ez  
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清理票款to clear a cheque r9XZ(0/p  
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保证兑现to certify a cheque |w3M7;~eF  
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填写支票数额to fill up a cheque *m(=V1"  
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支票上划线to cross a cheque qe\5m.k  
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开发支票to make out a cheque '5tCz9}Y  
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签发支票，开立支票to draw a cheque||to issue a cheque glw+l'@  
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透支支票to overdraw a cheque (;,sc$H]  
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背书支票to endorse a cheque r
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请付票款||清付票款to pay a cheque||to honour a cheque &M[?h}B6  
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支票退票to dishonour a cheque V.2_i*  
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拒付支票to refuse a cheque _VXN#
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拒付支票to stop payment of a cheque d"Y{UE  
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提示要求付款to present for payment i@'dH3-kO  
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见票即付持票人payable to bearer A%-6`>  
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支付指定人payable to order xN(|A}w  
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已过期||无效out of date||stale K|@G t%Y  
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请给出票人R/D||refer to drawer azU"G(6y?+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cj@k
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文字与数字不一致words and figures differ 4.(4x&  
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支票 Vz[C=_m  
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时间已过account closed u
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更改处应加盖印章alterations require initials tI{ _y  
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时间已过effects not cleared *owU)  
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停止付款payment stopped i@CxI<1'  
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支票毁损cheque mutilated Ca3~/K rM  
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汇款||寄钱to remit||to send money E~:x(5'%d  
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寄票供取款||支票支付to send a cheque for payment 6`-jPR  
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寄款人a remitter 8sCv]|cn  
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收款人a remittee A+)`ZTuO  
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国外汇票foreign Bill j8`BdKg  
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国内汇票inland Bill I!?}jo3  
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跟单汇票documentary bill e 3TI|e_  
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空头汇票accommodation bill +?!(G}5  
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原始汇票original bill n.G!43@*N  
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改写||换新票据renewed bill #YOA`m,'  
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即期汇票sight bill||bill on demand LE>]8[f6S  
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…days after date||…days after date…日后付款 y;H-m>*%  
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…months after date||…months after date…月后付款 <3hRyG@vB  
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见票后…日付款…days after sight||…days sight j ?(&#  
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见票后…月付款…months after sight||…months sight "!%l/_p?  
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同组票据set of bills ;VO:ph4Aj  
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单张汇票sola of exchange||sole of exchange [ ~&/s:Vvo  
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远期汇票usance bill||bill at usance SJ>vwmA4  
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长期汇票long bill "u^H#L>-q  
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短期汇票short bill S8 j{V5R'  
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逾期汇票overdue bill Cl8Cg~2  
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宽限日期days of grace c?[I?ytl  
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电汇telegraphic transfer （T.T） 9} M?
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邮汇postal order||postal note （Am.）||post office order||money order ryUQU^v  
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本票promissory note （P/N） '3DXPR^B6  
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押汇负责书||押汇保证书letter of hypothecation 4`]^@"{  
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副保||抵押品||付属担保物collateral security *>' V1b4}  
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担保书trust receipt||letter of indemnity suiS&$-E  
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承兑||认付acceptance 1&evG-#<:  
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单张承兑general acceptance ]kRfB:4ED  
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有条件承兑qualified acceptance [{<`o5qR  
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附条件认付conditional acceptance `maKN\;  
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部分认付partial acceptance   tI TS1