[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。   'K01"`#  
会计报表statement of account VLJ]OW8cO  
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往来帐目account current @!}/$[hu1  
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现在往来帐||存款额current accout %~k
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销货帐account sales y&bZai8WlE  
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共同计算帐项joint account _18Z]XtX  
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未决帐项outstanding account 5.DmMG[T^=  
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贷方帐项credit account||creditor account 0)7v_|z  

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借方帐项debit account||debtor account K9yZG
  
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应付帐||应付未付帐account payable :ln?PT  
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应收帐||应收未收帐account receivable l*huKSX}  
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新交易||新帐new account _HjB'XNr(  
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未决帐||老帐old account ;b. m X  
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现金帐cash account V~Z)
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流水帐running account F
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暂记帐||未定帐suspense account ?<Hgq8J  
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过期帐||延滞帐overdue account||pastdue account 7GG`9!l]D  
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杂项帐户sundry account [+#k+*1*o  
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详细帐单||明细表detail account ygX!'evY  
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呆帐bad account 2']0c z  
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会计项目title of account TiZ MY:^  
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会计薄||帐薄account-book  j0O1??  
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营业报告书||损益计算表account of budiness||business report ;05lwP*r]  
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借贷细帐||交验帐account rendered NS+uiy  
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明细帐account stated 2t  
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与…银行开立一户头to open an account with z~v-8aw  
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与…银行建立交易to keep account with }v?l0Gk(  
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继续记帐to keep account NcX-*o  
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与…有交易to have an account with 8 ?:W{GAo  
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作成会计帐||有往来帐项to make out an account with M$f _I +  
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清算||清理债务to make up an account mt e3k=17  
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清洁帐目||与…停止交易to close ones account with ]Rp<64I o  
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结帐to close an account =umF C[.W  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with F{}:e QD  
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清算to settle an account||to liquidate an account||to square an account R/^;,.  
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审查帐目||监查帐目to audit an account Ac[;S!R  
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检查帐目to examine an account I+Fr#1  
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转入A的帐户to charge the amount to As account 0E&XD&D  
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以计帐方式付款to pay on account gti=GmL(L  
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代理某人||为某人on ones account||on account of one HsK52<  
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为自己计算||独立帐目on ones own account 6AmFl<  
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由某人收益并负风险on ones account and risk||for ones account and risk UX'tdB !A  
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由某人负担for ones account||for account of one jbTyM"Y  
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按某人指示||列入某人帐户by order and for account of one 6IM:Xj  
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列入5月份帐目for May account Al]z=  
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编入某中帐项下to pass to the account of||to place to the account of %w6lNl  
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寄出清算书to send in an account||to send in render an account Ga^k1TQq  
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支票薄cheque book /ec~^S8X  
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支票陈票人cheque drawer ^kp
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持票人cheque holder #Y<b'7yJ  
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不记名支票cheque to bearer||bearer cheque 5=Y\d,SS"  
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记名支票||认人支票cheque to order O8ZHI
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到期支票antedated cheque V|fs"HY  
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未到期支票postdated cheque Nm=W?i  
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保付支票certified cheque 07+Qai-]  
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未获兑现支票，退票returned cheque ToVm]zPOUt  
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横线支票crossed cheque NUH#  
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普通横线general crossing ,tL<?6_  
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特别横线special crossing ZOG6  
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空白支票blank cheque b#^UP  
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失效支票，过期支票stale cheque rr#&0`]  
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普通支票open cheque b{t'Doe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N$H0o+9-Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %@5f+5{i!z  
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支票换现金||兑现to cash a cheque CC>]Gc7  
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清理票款to clear a cheque EOj o>w>  
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保证兑现to certify a cheque qd
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填写支票数额to fill up a cheque mV} peb  
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支票上划线to cross a cheque u~6`9'Ms  
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开发支票to make out a cheque jAmAT/1  
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签发支票，开立支票to draw a cheque||to issue a cheque 9Nglt3J
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透支支票to overdraw a cheque 74rz~ZM 5  
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背书支票to endorse a cheque 'Uew(o  
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请付票款||清付票款to pay a cheque||to honour a cheque  cpp0Y^  
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支票退票to dishonour a cheque el39HB$  
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拒付支票to refuse a cheque a0Cf.[L  
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拒付支票to stop payment of a cheque V=BF"S;-'
 
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提示要求付款to present for payment @;M( oFS9  
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见票即付持票人payable to bearer v_"p)4
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支付指定人payable to order C2Fklp6  
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已过期||无效out of date||stale EFu2&P  

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请给出票人R/D||refer to drawer ;3OQgKI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,3&XV%1  
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文字与数字不一致words and figures differ Gf(hN|X.  
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支票 6z=h0,Y}  
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时间已过account closed A(G%9'T  
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更改处应加盖印章alterations require initials YyEW}2  
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时间已过effects not cleared g cDo o2RE  
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停止付款payment stopped ([SrIG>X  
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支票毁损cheque mutilated l?Vm/YXb  
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汇款||寄钱to remit||to send money .XDY1~w0  

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寄票供取款||支票支付to send a cheque for payment !wP|t#Sc9  
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寄款人a remitter  .>? h  
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收款人a remittee ,Vb;2  
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国外汇票foreign Bill _
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国内汇票inland Bill d'j8P  
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跟单汇票documentary bill 4cZig\mE;  
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空头汇票accommodation bill 0LI:R'P+P[  
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原始汇票original bill w\(LG_n|  
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改写||换新票据renewed bill _`RzPIS^  
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即期汇票sight bill||bill on demand 9{OH%bF  
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…days after date||…days after date…日后付款 &!)F0PN:u  
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…months after date||…months after date…月后付款 *7L*:g  
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见票后…日付款…days after sight||…days sight 2m`4B_g A  
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见票后…月付款…months after sight||…months sight Dq T)%a  
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同组票据set of bills doR'E=Z4h  
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单张汇票sola of exchange||sole of exchange tE)%*z@<Lt  
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远期汇票usance bill||bill at usance ,v"/3Ff{,  
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长期汇票long bill Z&mV1dxR  
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短期汇票short bill ivdw1g|)h  
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逾期汇票overdue bill -`e=u<Y9@  
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宽限日期days of grace <_*8a(j3  
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电汇telegraphic transfer （T.T） RJs_ S  
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邮汇postal order||postal note （Am.）||post office order||money order _ED1".&#f  
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本票promissory note （P/N） u)P$xkf  
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押汇负责书||押汇保证书letter of hypothecation sF;1)7]Pq  
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副保||抵押品||付属担保物collateral security [
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance *DkA$Eu3u  
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单张承兑general acceptance Y tG
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有条件承兑qualified acceptance !w f N~.Y  
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附条件认付conditional acceptance 9+QLcb  
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部分认付partial acceptance   Cw{#(x
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