[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。   &U=_:]/  
会计报表statement of account W!kF(O NA  
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往来帐目account current Y#-c<o}f  
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现在往来帐||存款额current accout ;}KJ[5i-V  
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销货帐account sales qh&KNJ>1  
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共同计算帐项joint account Eg&Q,dH[  
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未决帐项outstanding account VC Ay~,  
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贷方帐项credit account||creditor account (5y*Btd=  
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借方帐项debit account||debtor account Sn.I{~  
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应付帐||应付未付帐account payable aK,\e/Oo  
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应收帐||应收未收帐account receivable ]i `~J  
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新交易||新帐new account Ur""&@  
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未决帐||老帐old account [f$pq5f='  
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现金帐cash account ZQ_~ L!ot  
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流水帐running account n
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暂记帐||未定帐suspense account =A"z.KfV  
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过期帐||延滞帐overdue account||pastdue account #N\<(SD/  
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杂项帐户sundry account [{+ZQd  
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详细帐单||明细表detail account 7{f{SIB  
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呆帐bad account @=l.J+lh  
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会计项目title of account jouT9~[L'  
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会计薄||帐薄account-book Ng1[y4R}  
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营业报告书||损益计算表account of budiness||business report V"sm+0J  
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借贷细帐||交验帐account rendered BH?fFe&J:`  
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明细帐account stated i}ti  
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与…银行开立一户头to open an account with Kdd5ysTQ  
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与…银行建立交易to keep account with ~^"s.Lsb  
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继续记帐to keep account tumYZ)nW  
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与…有交易to have an account with IgtTYxI  
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作成会计帐||有往来帐项to make out an account with MG0d&[  
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清算||清理债务to make up an account wE09
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清洁帐目||与…停止交易to close ones account with I)cA:Ip  
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结帐to close an account _^u^@.Q'i<  
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清理未付款to ask an account||to demand an account T6p2=o&p  
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结清差额to balance the account with N"o+;yR  
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清算to settle an account||to liquidate an account||to square an account y5lhmbl: e  
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审查帐目||监查帐目to audit an account 
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检查帐目to examine an account 2XGbqZj  
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转入A的帐户to charge the amount to As account LS4|$X4H`!  
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以计帐方式付款to pay on account TZ+2S
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代理某人||为某人on ones account||on account of one @s/0 .7  
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为自己计算||独立帐目on ones own account bZsg7[: C  
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由某人收益并负风险on ones account and risk||for ones account and risk Kp_^ 2V?  
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由某人负担for ones account||for account of one D1VM_O  
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按某人指示||列入某人帐户by order and for account of one Rr>h8Ni <  
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列入5月份帐目for May account jL[ hB  
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编入某中帐项下to pass to the account of||to place to the account of .xp|w^  
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寄出清算书to send in an account||to send in render an account w+0Ch1$  
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支票薄cheque book hj.Du+1  
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支票陈票人cheque drawer yNb :zoT  
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持票人cheque holder xf.2Ig  
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不记名支票cheque to bearer||bearer cheque Xkv+"F=-  
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记名支票||认人支票cheque to order nd]AvVS  
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到期支票antedated cheque ^<e"O
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未到期支票postdated cheque d.7Xvx0Yww  
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保付支票certified cheque O;A/(lPW+  
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未获兑现支票，退票returned cheque [^gSWU  
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横线支票crossed cheque ]'aGoR  
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普通横线general crossing S)"5X)mq  
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特别横线special crossing tE{7S/?h  
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空白支票blank cheque e<^tY0rR&  
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失效支票，过期支票stale cheque >t8eVMMa  
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普通支票open cheque O)5-6lm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [uRsB5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]-.Q9cjc$q  
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支票换现金||兑现to cash a cheque dm$:xE":  
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清理票款to clear a cheque +[2lS54"W4  
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保证兑现to certify a cheque T  |j^  
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填写支票数额to fill up a cheque 3\@6i'  
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支票上划线to cross a cheque 3YT _GW{  
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开发支票to make out a cheque ac&tpvij  
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签发支票，开立支票to draw a cheque||to issue a cheque #-VKk  
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透支支票to overdraw a cheque :e9E#o
 
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背书支票to endorse a cheque c&_3"2:  
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请付票款||清付票款to pay a cheque||to honour a cheque Q%>,5(_V]  
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支票退票to dishonour a cheque Je*gMq:D  
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拒付支票to refuse a cheque ``\H'^{B  
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拒付支票to stop payment of a cheque 6RtpB\hq  
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提示要求付款to present for payment  )Ob{]  
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见票即付持票人payable to bearer /[-hJ=<Yb  
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支付指定人payable to order XU54sk
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已过期||无效out of date||stale .6hH}BM  
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请给出票人R/D||refer to drawer <eI;Jph5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D'&LwU,o  
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文字与数字不一致words and figures differ izxCbbg  
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支票 s6$3[9Vh&9  
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时间已过account closed Vh<`MS0X  
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更改处应加盖印章alterations require initials yV8).4  
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时间已过effects not cleared 0D'Wr(U(  
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停止付款payment stopped _x!pMj(A  
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支票毁损cheque mutilated pR"qPSv'  
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汇款||寄钱to remit||to send money <}%ir,8  
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寄票供取款||支票支付to send a cheque for payment 1 XG-O  
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寄款人a remitter z7q2+;L  
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收款人a remittee k3 l  
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国外汇票foreign Bill z(3"\ ^T  
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国内汇票inland Bill f[b YjIX  
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跟单汇票documentary bill LzRiiP^q  
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空头汇票accommodation bill L2'd
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原始汇票original bill ZRB 0OH  
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改写||换新票据renewed bill |a{]P=<q  
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即期汇票sight bill||bill on demand zXZ'nJ5OGG  
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…days after date||…days after date…日后付款 n=? 0g;1!  
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…months after date||…months after date…月后付款 AwUc{h l<  
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见票后…日付款…days after sight||…days sight o^Ysp&#p  
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见票后…月付款…months after sight||…months sight V wVQ|UH  
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同组票据set of bills |<-F|v9og  
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单张汇票sola of exchange||sole of exchange :KSor}t  
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远期汇票usance bill||bill at usance ;{f??G  
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长期汇票long bill 'd#\7J>d  
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短期汇票short bill z5`8G =A  
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逾期汇票overdue bill K- I\P6R`  
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宽限日期days of grace 5m^Hi}S_  
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电汇telegraphic transfer （T.T） E8-fW\!F  
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邮汇postal order||postal note （Am.）||post office order||money order a,~D+s;^  
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本票promissory note （P/N） V+O0k: o  
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押汇负责书||押汇保证书letter of hypothecation 6KEykw j  
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副保||抵押品||付属担保物collateral security >X[|c"l.  
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担保书trust receipt||letter of indemnity %9T~8L @.  
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承兑||认付acceptance N^h|h  
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单张承兑general acceptance C}mYt/
  
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有条件承兑qualified acceptance $A;7Em  
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附条件认付conditional acceptance 4llD6&%  
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部分认付partial acceptance   `FA)om