[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。   b^ A7R{G7  
会计报表statement of account 5?.!A 'zb  
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往来帐目account current G 2uM6  
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现在往来帐||存款额current accout 5a4i)I63o  
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销货帐account sales E
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共同计算帐项joint account &~'i,v|E  
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未决帐项outstanding account s GE%zCB  
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贷方帐项credit account||creditor account Mm!;+bM%  
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借方帐项debit account||debtor account /#S H`ZK  
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应付帐||应付未付帐account payable ;p87^:  
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应收帐||应收未收帐account receivable .3#Xjhebvu  
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新交易||新帐new account ?!
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未决帐||老帐old account /FjdcH=  
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现金帐cash account `fl$ o6S/  
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流水帐running account vP\6=7 1Y  
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暂记帐||未定帐suspense account 50a';!H  
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过期帐||延滞帐overdue account||pastdue account J*m7 d4^  
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杂项帐户sundry account K3h"oVn  
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详细帐单||明细表detail account Z,"YMUl'  
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呆帐bad account 0f
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会计项目title of account "z=~7g  
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会计薄||帐薄account-book ^(@]5
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营业报告书||损益计算表account of budiness||business report 7#X`D  
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借贷细帐||交验帐account rendered 4ElS_u^cP7  
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明细帐account stated s OLjT34  
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与…银行开立一户头to open an account with 6Q{OM:L/;.  
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与…银行建立交易to keep account with z46Sh&+  
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继续记帐to keep account .Yz^r?3t  
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与…有交易to have an account with *i!t&s  
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作成会计帐||有往来帐项to make out an account with 2MW7nIEs  
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清算||清理债务to make up an account l-x-
 
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清洁帐目||与…停止交易to close ones account with '+'h^
 
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结帐to close an account `DM)tm3&m  
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清理未付款to ask an account||to demand an account QDJe:\n  
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结清差额to balance the account with ;0]s:0WD0P  
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清算to settle an account||to liquidate an account||to square an account E8PlGQ~z{d  
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审查帐目||监查帐目to audit an account /H<tv5mXJ  
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检查帐目to examine an account Lt\=E8&rh  
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转入A的帐户to charge the amount to As account >`u/#mrd  
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以计帐方式付款to pay on account Q"b62+03  
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代理某人||为某人on ones account||on account of one rWD*DmY@"  
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为自己计算||独立帐目on ones own account xr).
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由某人收益并负风险on ones account and risk||for ones account and risk [V_\SQV0  
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由某人负担for ones account||for account of one I18<brZJ  
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按某人指示||列入某人帐户by order and for account of one <A@qN95m  
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列入5月份帐目for May account U.p"JSH L  
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编入某中帐项下to pass to the account of||to place to the account of yjj)+eJ(Q  
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寄出清算书to send in an account||to send in render an account diDB>W  
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支票薄cheque book pA?2UZ  
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支票陈票人cheque drawer :to1%6  
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持票人cheque holder i*2l4  
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不记名支票cheque to bearer||bearer cheque K6M_b?XekA  
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记名支票||认人支票cheque to order d gRTV<vM  
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到期支票antedated cheque j ^qI~|#  
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未到期支票postdated cheque AAPfU_: ^  
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保付支票certified cheque 0D:eP``  
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未获兑现支票，退票returned cheque l_z@.</8P@  
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横线支票crossed cheque TATH,Sz:x  
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普通横线general crossing #;~dA  
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特别横线special crossing to"[r  
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空白支票blank cheque ct-;L' a  
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失效支票，过期支票stale cheque %2t#>}If!  
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普通支票open cheque ;_<K>r*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zk#?.z}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #Y 'svn1H  
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支票换现金||兑现to cash a cheque z~+gche>  
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清理票款to clear a cheque 'YUx&FcM  
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保证兑现to certify a cheque [J6b5  
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填写支票数额to fill up a cheque ?=X_a{}/  
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支票上划线to cross a cheque G oJ\6&"  
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开发支票to make out a cheque 5{uK;Vxse  
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签发支票，开立支票to draw a cheque||to issue a cheque :$"L;"  
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透支支票to overdraw a cheque {Z=m5Dy}  
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背书支票to endorse a cheque aj:B+}1  
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请付票款||清付票款to pay a cheque||to honour a cheque <_tkd3t#W  
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支票退票to dishonour a cheque !7 O!)WJ  
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拒付支票to refuse a cheque KiJRq>  
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拒付支票to stop payment of a cheque >_4Ck{^d#  
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提示要求付款to present for payment hF!t{ Lf3  
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见票即付持票人payable to bearer Z/wKUK;  
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支付指定人payable to order b$ f@.L  

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已过期||无效out of date||stale -];/*nl  
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请给出票人R/D||refer to drawer Y?(kE` R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k|$08EK$  
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文字与数字不一致words and figures differ bm>,$GW(  
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支票 <6]TazW?S  
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时间已过account closed Tl^9!>\Q  
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更改处应加盖印章alterations require initials kCXQHX  
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时间已过effects not cleared sw.c w}1  
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停止付款payment stopped \0'7p-
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支票毁损cheque mutilated Rc2|o.'y  
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汇款||寄钱to remit||to send money %&L]k>n^  
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寄票供取款||支票支付to send a cheque for payment E>j*m}b  
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寄款人a remitter 8~QEJW$  
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收款人a remittee _yQ*  
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国外汇票foreign Bill 0ad
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国内汇票inland Bill +kF$I7LN  
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跟单汇票documentary bill F&}>2QiL  
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空头汇票accommodation bill sy+o{] N  
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原始汇票original bill $ig%YB  
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改写||换新票据renewed bill @,i_ KN6C  
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即期汇票sight bill||bill on demand 0Zkb}F2-  
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…days after date||…days after date…日后付款 yW.s?3X  
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…months after date||…months after date…月后付款 
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见票后…日付款…days after sight||…days sight 1bb~u /j
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见票后…月付款…months after sight||…months sight )P\Vd #  
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同组票据set of bills !h&A^ sAc  
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单张汇票sola of exchange||sole of exchange O.S(H1z<G  
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远期汇票usance bill||bill at usance _Hp[}sv4)  
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长期汇票long bill 0
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短期汇票short bill ||}'  
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逾期汇票overdue bill ';vLj1v
 
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宽限日期days of grace %b1N lzB+  
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电汇telegraphic transfer （T.T） "NMSLqO  
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邮汇postal order||postal note （Am.）||post office order||money order IE0hC\C}  
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本票promissory note （P/N） p*Q *}V  
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押汇负责书||押汇保证书letter of hypothecation (j%;)PTe+&  
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副保||抵押品||付属担保物collateral security C?h}n4\B^?  
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担保书trust receipt||letter of indemnity 6}"t;4@$x  
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承兑||认付acceptance >&?k^nI}J  
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单张承兑general acceptance w yC1
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有条件承兑qualified acceptance  jT$  
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附条件认付conditional acceptance ,5Nf9z!hk(  
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部分认付partial acceptance   /s|4aro