[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。   Ck`-<)uN  
会计报表statement of account w;;yw3  
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往来帐目account current h%4aL38  
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现在往来帐||存款额current accout e"=/zZH3  
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销货帐account sales AN193o   
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共同计算帐项joint account " V[=U13  
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未决帐项outstanding account W4OL{p-\/  
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贷方帐项credit account||creditor account Dx)>`yJk$;  
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借方帐项debit account||debtor account x3>ZO.Q  
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应付帐||应付未付帐account payable _+sb~  
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应收帐||应收未收帐account receivable h 8%(,$*  
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新交易||新帐new account  ^4 MJ  

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未决帐||老帐old account {})d}dEC  
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现金帐cash account 4,,
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流水帐running account QGCg~TV;  
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暂记帐||未定帐suspense account 2jVvK"C  
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过期帐||延滞帐overdue account||pastdue account 8aqH;|fG}  
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杂项帐户sundry account 9bQD"%ha=d  
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详细帐单||明细表detail account XtZeT~/7RT  
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呆帐bad account %{|67h  
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会计项目title of account ]@I>OcH  
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会计薄||帐薄account-book !C;$5(k  
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营业报告书||损益计算表account of budiness||business report o zMn8@R  
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借贷细帐||交验帐account rendered S^x?<kYQau  
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明细帐account stated RhWW61!"  
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与…银行开立一户头to open an account with M1q_gHA  
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与…银行建立交易to keep account with uqM=/T^A  
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继续记帐to keep account )!lx' >0>  
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与…有交易to have an account with S"/-)_{  
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作成会计帐||有往来帐项to make out an account with A!v:W6yiz  
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清算||清理债务to make up an account 25;(`Td5  
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清洁帐目||与…停止交易to close ones account with }"&Ye  
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结帐to close an account -' =?Hs.  
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清理未付款to ask an account||to demand an account (W.G&VSn)  
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结清差额to balance the account with ?ph>:M  
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清算to settle an account||to liquidate an account||to square an account 8v)iOPmDC  
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审查帐目||监查帐目to audit an account AzVv-!Y  
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检查帐目to examine an account Z^J7r&\V  
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转入A的帐户to charge the amount to As account 6(>,qt,9S  
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以计帐方式付款to pay on account 5n[''#D  
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代理某人||为某人on ones account||on account of one 03.\!rZZ  
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为自己计算||独立帐目on ones own account '>HLE)l  
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由某人收益并负风险on ones account and risk||for ones account and risk K)^8 :nt  
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由某人负担for ones account||for account of one  $ Tal.  
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按某人指示||列入某人帐户by order and for account of one Y ` Z,52  
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列入5月份帐目for May account '2UQN7@d  
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编入某中帐项下to pass to the account of||to place to the account of RRQIlI<  
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寄出清算书to send in an account||to send in render an account M% g2UP  
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支票薄cheque book BO8?{~i  
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支票陈票人cheque drawer wk{]eD%  
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持票人cheque holder ]re}E B\Rs  
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不记名支票cheque to bearer||bearer cheque qJ .XI   
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记名支票||认人支票cheque to order G(ZEP.h`u  
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到期支票antedated cheque 18p4]:L  
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未到期支票postdated cheque s%8,'3&  
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保付支票certified cheque \(&&ed:  
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未获兑现支票，退票returned cheque /8Z
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横线支票crossed cheque >;R7r|^k  
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普通横线general crossing 9MQjSNYzo  
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特别横线special crossing l?YO!$  
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空白支票blank cheque |.$7.8g  
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失效支票，过期支票stale cheque /{[p?7x>  
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普通支票open cheque N2Ysi$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8R-;c
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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>"s'kv  
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支票换现金||兑现to cash a cheque 3 TTQff  
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清理票款to clear a cheque Mn<s9ITS-  
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保证兑现to certify a cheque >3&V"^r(|  
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填写支票数额to fill up a cheque  M%W#0  
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支票上划线to cross a cheque 4 12E7   
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开发支票to make out a cheque zK{}   
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签发支票，开立支票to draw a cheque||to issue a cheque i\gt @  
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透支支票to overdraw a cheque wzJdS}Yy!y  
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背书支票to endorse a cheque Z,81L3#6  
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请付票款||清付票款to pay a cheque||to honour a cheque 2Vu?Y
 
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支票退票to dishonour a cheque [p}~M-$V8Y  
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拒付支票to refuse a cheque Ggsts  
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拒付支票to stop payment of a cheque Y9vVi]4  
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提示要求付款to present for payment #o9CC)q5G  
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见票即付持票人payable to bearer TBba3%  
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支付指定人payable to order h4MBw=Tz~  
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已过期||无效out of date||stale QtWe,+WWV  
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请给出票人R/D||refer to drawer /6yVbo"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T g3MPa#g  
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文字与数字不一致words and figures differ EM +! ph  
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支票 9Av{>W?  
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时间已过account closed M 0RA&   
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更改处应加盖印章alterations require initials H!6&'=c{k  
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时间已过effects not cleared \:q@I]2  
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停止付款payment stopped HJpx,NU'  
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支票毁损cheque mutilated f.oY:3h:  
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汇款||寄钱to remit||to send money xt`a":lru  
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寄票供取款||支票支付to send a cheque for payment Hx LuJ  
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寄款人a remitter hg'eSU$J  
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收款人a remittee ^U,C])n  
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国外汇票foreign Bill N#R8ez`  
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国内汇票inland Bill ATmyoN2@>  
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跟单汇票documentary bill /!/Pk'p=/  
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空头汇票accommodation bill HFz;"s3lWM  
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原始汇票original bill c@4$)68  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand eU]I !pI<  
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…days after date||…days after date…日后付款 F^}d>2W(  
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…months after date||…months after date…月后付款 @XcrHnH9  
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见票后…日付款…days after sight||…days sight wg:\$_ Og  
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见票后…月付款…months after sight||…months sight Ou f\%E<  
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同组票据set of bills ;2sP3!*  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance 'S=eW_ 0/  
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长期汇票long bill yK_$d0ZGE~  
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短期汇票short bill wx2 z9Q  
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逾期汇票overdue bill FEV Ya#S  
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宽限日期days of grace z`]:\j'O3"  
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电汇telegraphic transfer （T.T） $?pfst~;O  
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邮汇postal order||postal note （Am.）||post office order||money order Kzwe36O;?  
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本票promissory note （P/N） C7&L9k~jf  
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押汇负责书||押汇保证书letter of hypothecation A[:(#iR5-E  
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副保||抵押品||付属担保物collateral security i3$pqNe  
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担保书trust receipt||letter of indemnity $vnx)#r3  
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承兑||认付acceptance >h(GmR*xM  
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单张承兑general acceptance Yv"B-oy  
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有条件承兑qualified acceptance bj?= \u  
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附条件认付conditional acceptance V2'5doo  
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部分认付partial acceptance   Mh@
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