[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。   9wtl|s%A%  
会计报表statement of account sjaG%f&h  
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往来帐目account current ](Sp0t  
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现在往来帐||存款额current accout -Tz9J4xU&  
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销货帐account sales $
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共同计算帐项joint account cFH,fj  
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未决帐项outstanding account ?!A{n3\<  
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贷方帐项credit account||creditor account $cK9E:v  
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借方帐项debit account||debtor account wk-ziw  
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应付帐||应付未付帐account payable hd^?svID  
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应收帐||应收未收帐account receivable ?(R6}ab>K7  
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新交易||新帐new account &d6'$h:kHb  
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未决帐||老帐old account b$M? _<G  
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现金帐cash account M%6{A+(  
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流水帐running account $XaZqzeVI  
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暂记帐||未定帐suspense account rK"$@tc  
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过期帐||延滞帐overdue account||pastdue account z3>}(+  
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杂项帐户sundry account zvD$N-#`p  
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详细帐单||明细表detail account U3p=H^MB.  
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呆帐bad account Cee?%NaTS  
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会计项目title of account C8aYg  
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会计薄||帐薄account-book %*:-4K  
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营业报告书||损益计算表account of budiness||business report .GkH^9THP  
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借贷细帐||交验帐account rendered y{5ZC~Z<!  
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明细帐account stated !`Bb[
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与…银行开立一户头to open an account with (hdP(U77  
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与…银行建立交易to keep account with m9xO& @#vx  
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继续记帐to keep account Vcc/  
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与…有交易to have an account with Zwp*JH+G  
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作成会计帐||有往来帐项to make out an account with EKq9m=Ua@o  
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清算||清理债务to make up an account ="<+^$7:k  
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清洁帐目||与…停止交易to close ones account with |"vqM)V$  
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结帐to close an account mgh,)=2cE(  
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清理未付款to ask an account||to demand an account 0KU,M+_  
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结清差额to balance the account with \oLRNr[F  
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清算to settle an account||to liquidate an account||to square an account vw>O;u.]B  
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审查帐目||监查帐目to audit an account (]vHW+'  
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检查帐目to examine an account (,[m}Qb?!  
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转入A的帐户to charge the amount to As account #rF|X6P  
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以计帐方式付款to pay on account srw5&s(3X  
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代理某人||为某人on ones account||on account of one  9 k)?-  
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为自己计算||独立帐目on ones own account ;.'2ZNt2  
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由某人收益并负风险on ones account and risk||for ones account and risk GL(R9Y  
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由某人负担for ones account||for account of one ?r"m*fY
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按某人指示||列入某人帐户by order and for account of one C(Yk-7  
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列入5月份帐目for May account (B.J8`h }  
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编入某中帐项下to pass to the account of||to place to the account of f5IO<(:E^  
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寄出清算书to send in an account||to send in render an account hp/}Z"A =  
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支票薄cheque book L0/0<d(K  
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支票陈票人cheque drawer KA#4i
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持票人cheque holder 79AOv h  
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不记名支票cheque to bearer||bearer cheque $5z O=`  
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记名支票||认人支票cheque to order Xhe25  
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到期支票antedated cheque pP;GDW4  
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未到期支票postdated cheque <\
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保付支票certified cheque a02@CsH  
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未获兑现支票，退票returned cheque dWwh?{ n  
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横线支票crossed cheque a938l^@;s8  
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普通横线general crossing -bd
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特别横线special crossing k)oD  
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空白支票blank cheque @6w\q?.s  
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失效支票，过期支票stale cheque +K,]#$k  
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普通支票open cheque E+k#1c|v$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,rx?Ig}kz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges me"}1REa  
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支票换现金||兑现to cash a cheque A J<Sa=  
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清理票款to clear a cheque -}Vnr\
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保证兑现to certify a cheque feSd%  
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填写支票数额to fill up a cheque 3.>M=K~09  
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支票上划线to cross a cheque J3`a}LyDf  
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开发支票to make out a cheque %"kF i  
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签发支票，开立支票to draw a cheque||to issue a cheque Bc{j0Su  
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透支支票to overdraw a cheque W !TnS/O_1  
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背书支票to endorse a cheque RN2^=$'.  
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请付票款||清付票款to pay a cheque||to honour a cheque gp@X( d  
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支票退票to dishonour a cheque ~^Ceru"<  
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拒付支票to refuse a cheque c:? tn  
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拒付支票to stop payment of a cheque ?fv5KdD  
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提示要求付款to present for payment f7&53yZF  
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见票即付持票人payable to bearer jTSN`R9@  
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支付指定人payable to order $r3kAM;V:  
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已过期||无效out of date||stale }.ZT?p\  
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请给出票人R/D||refer to drawer z8VcV*6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \t=ls   
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文字与数字不一致words and figures differ 3P, ul*e  
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支票 ?R!?}7  
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时间已过account closed LdH23\  
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更改处应加盖印章alterations require initials >Tf <8r,  
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时间已过effects not cleared {9c_T!c  
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停止付款payment stopped dEu\}y|  
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支票毁损cheque mutilated eaWK2%v  
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汇款||寄钱to remit||to send money SB)Hz8<  
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寄票供取款||支票支付to send a cheque for payment 1nZ7xCDK98  
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寄款人a remitter  6j6P&[  
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收款人a remittee FdE9k\E#/)  
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国外汇票foreign Bill "t>W M  
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国内汇票inland Bill #W2#'J:l  
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跟单汇票documentary bill _s~F/G`iT  
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空头汇票accommodation bill &m~
 
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原始汇票original bill ;yDXo\g m  
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改写||换新票据renewed bill |W;EPQ+<  
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即期汇票sight bill||bill on demand +l@+e_>  
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…days after date||…days after date…日后付款 vy{YGT  
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…months after date||…months after date…月后付款 nH(Hk%~  
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见票后…日付款…days after sight||…days sight SX6P>:`  
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见票后…月付款…months after sight||…months sight 8+U':xR  
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同组票据set of bills <#5`%sa '  
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单张汇票sola of exchange||sole of exchange }hX"A!0  
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远期汇票usance bill||bill at usance i4*!t.eI  
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长期汇票long bill C
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短期汇票short bill fl18x;^I  
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逾期汇票overdue bill u:7=Yy :  
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宽限日期days of grace 3`aJ"qQE  
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电汇telegraphic transfer （T.T） b1{X GK'  
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邮汇postal order||postal note （Am.）||post office order||money order =7Y gES  
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本票promissory note （P/N） V6ioQx=K#  
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押汇负责书||押汇保证书letter of hypothecation YMx zj  
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副保||抵押品||付属担保物collateral security 3*gWcPGe  
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担保书trust receipt||letter of indemnity =c8U:\0  
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承兑||认付acceptance VM3H&$d(h  
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单张承兑general acceptance 1*x4T%RF$  
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有条件承兑qualified acceptance {fMrx1  
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附条件认付conditional acceptance ':!;6v|L  
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部分认付partial acceptance   `4&\ %9