[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。   74fE %;F  
会计报表statement of account %gEgpJd  
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往来帐目account current /@Ec[4^=!.  
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现在往来帐||存款额current accout ^NXxMC(e+  
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销货帐account sales ).IK[5Q`  
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共同计算帐项joint account -lS(W^r4  
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未决帐项outstanding account @1s 2#)l(  
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贷方帐项credit account||creditor account s9,Z}]Th  
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借方帐项debit account||debtor account FD/=uIXH2  
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应付帐||应付未付帐account payable |:pBk:  
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应收帐||应收未收帐account receivable @T%8EiV  
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新交易||新帐new account ZMGC@4^F  
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未决帐||老帐old account
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现金帐cash account cH6J:0>W  
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流水帐running account HjY! ]!4p  
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暂记帐||未定帐suspense account (Q"~bP {F  
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过期帐||延滞帐overdue account||pastdue account Z6#(83G4  
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杂项帐户sundry account 3cc;BWvM  
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详细帐单||明细表detail account ;)z+dd#3  

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呆帐bad account ]
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会计项目title of account M:oZk&cs  
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会计薄||帐薄account-book n@J>,K_B  
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营业报告书||损益计算表account of budiness||business report { T?1v*.[  
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借贷细帐||交验帐account rendered E
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明细帐account stated ?;Z
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与…银行开立一户头to open an account with Dlz1"|SF  
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与…银行建立交易to keep account with t?Q  
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继续记帐to keep account De<i 8/^=  
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与…有交易to have an account with ow;a7  
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作成会计帐||有往来帐项to make out an account with omI"xx  
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清算||清理债务to make up an account _O&P!hI  
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清洁帐目||与…停止交易to close ones account with yUs/lI, Q  
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结帐to close an account /
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清理未付款to ask an account||to demand an account (/7cXd@\6  
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结清差额to balance the account with sn+ kFvk}S  
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清算to settle an account||to liquidate an account||to square an account c_Iq !MH  
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审查帐目||监查帐目to audit an account 6iY(RYZ7-  
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检查帐目to examine an account zrwzI+4  
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转入A的帐户to charge the amount to As account ;8cTy8  
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以计帐方式付款to pay on account 31N5dIi,  
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代理某人||为某人on ones account||on account of one XE#$
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为自己计算||独立帐目on ones own account [}5mi?v  
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由某人收益并负风险on ones account and risk||for ones account and risk .>2]m[53  
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由某人负担for ones account||for account of one z7pw~Tqlz  
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按某人指示||列入某人帐户by order and for account of one XJ1Bl  
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列入5月份帐目for May account k&n
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编入某中帐项下to pass to the account of||to place to the account of ^_BjO(b'e  
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寄出清算书to send in an account||to send in render an account Z_mQpt|y  
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支票薄cheque book hfg ^z5  
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支票陈票人cheque drawer 3CPSyF  
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持票人cheque holder ndw&F'.r  
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不记名支票cheque to bearer||bearer cheque 55 =YM'5]  
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记名支票||认人支票cheque to order .vd*~U"  
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到期支票antedated cheque 'Z)#SzY
 
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未到期支票postdated cheque {U4{v=,!I  
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保付支票certified cheque Ml/K
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未获兑现支票，退票returned cheque 7| `_5e  
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横线支票crossed cheque n^nQrRIp  
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普通横线general crossing YoZd,} i  
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特别横线special crossing }H/94]~tH  
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空白支票blank cheque ?"kU+tCxg  
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失效支票，过期支票stale cheque 4 C3i  
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普通支票open cheque I*pFX0+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Kr`.q:0GK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,t|_Nc  
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支票换现金||兑现to cash a cheque 1uzK(j8w  
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清理票款to clear a cheque \?^ EFA+;  
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保证兑现to certify a cheque L>N)
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填写支票数额to fill up a cheque 8:]5H}Hi  
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支票上划线to cross a cheque UYpln[S  
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开发支票to make out a cheque C%P. `NxA  
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签发支票，开立支票to draw a cheque||to issue a cheque u7-0?  
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透支支票to overdraw a cheque 1i Q(q\%  
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背书支票to endorse a cheque RP wP4Z  
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请付票款||清付票款to pay a cheque||to honour a cheque w_q=mKu  
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支票退票to dishonour a cheque jF5oc  
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拒付支票to refuse a cheque dr4m}v.  
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拒付支票to stop payment of a cheque Oin:5K)4-  
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提示要求付款to present for payment ?^: xNRE$j  
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见票即付持票人payable to bearer , pr ",=  
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支付指定人payable to order QBT_H"[  
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已过期||无效out of date||stale MbC&u:@ "v  
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请给出票人R/D||refer to drawer +JL"Z4b@R}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RIxGwMi%  
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文字与数字不一致words and figures differ !8>tT  
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支票 GvT'v0
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时间已过account closed g\ p;  
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更改处应加盖印章alterations require initials u-E*_%y  
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时间已过effects not cleared 'y.'Xj:l  
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停止付款payment stopped KBo/GBD]|  
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支票毁损cheque mutilated }x1*4+Y1  
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汇款||寄钱to remit||to send money ZO $}m?  
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寄票供取款||支票支付to send a cheque for payment ye)CfP=ID\  
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寄款人a remitter ~Xg@,?Zr  
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收款人a remittee yA+:\%y$  
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国外汇票foreign Bill #Xc6
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国内汇票inland Bill =%YU~  
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跟单汇票documentary bill p`3pRrER  
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空头汇票accommodation bill 3!0Eh8ncI  
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原始汇票original bill 2rq)U+
  
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改写||换新票据renewed bill b<B|p|  
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即期汇票sight bill||bill on demand Z;aQ/n[`  
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…days after date||…days after date…日后付款 ;N4b~k)  
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…months after date||…months after date…月后付款 z6vRTY  

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见票后…日付款…days after sight||…days sight Uc6BI$Fmz  
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见票后…月付款…months after sight||…months sight Af:4 XSO6  
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同组票据set of bills b<qv /t)$  
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单张汇票sola of exchange||sole of exchange B&_62`  
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远期汇票usance bill||bill at usance *Wv]DV=\  
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长期汇票long bill :cop0;X:Wm  
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短期汇票short bill ho2o/>Ef3  
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逾期汇票overdue bill o|Obl@CSBD  
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宽限日期days of grace k/O|ia6  
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电汇telegraphic transfer （T.T） T5&jpP`M  
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邮汇postal order||postal note （Am.）||post office order||money order db:b%1hk:  
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本票promissory note （P/N） 4QdY"s(n  
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押汇负责书||押汇保证书letter of hypothecation 3k5OYUk  
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副保||抵押品||付属担保物collateral security R{5Qb?&wOp  
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担保书trust receipt||letter of indemnity ]<A|GY0q1  
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承兑||认付acceptance
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单张承兑general acceptance o8BbSZVu  
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有条件承兑qualified acceptance z9U<Z^4z+  
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附条件认付conditional acceptance aJ88U69  
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部分认付partial acceptance   1]aM)},