[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。   &AVpLf:?  
会计报表statement of account d)cOhZy  
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往来帐目account current |7,L`utp  
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现在往来帐||存款额current accout Xs&TJ8a  
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销货帐account sales 21s4MagC  
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共同计算帐项joint account 4'$g(+z  
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未决帐项outstanding account x!\ONF5$  
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贷方帐项credit account||creditor account #HS]NA|e@  
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借方帐项debit account||debtor account q-nSLE+_;  
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应付帐||应付未付帐account payable Kp+CH7I*  
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应收帐||应收未收帐account receivable eC5$#,HiC  
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新交易||新帐new account BCe_@  
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未决帐||老帐old account ih?^t(i  
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现金帐cash account .]aF 1}AI  
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流水帐running account uEc<}pV  
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暂记帐||未定帐suspense account 52upoU>}2  
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过期帐||延滞帐overdue account||pastdue account ?\8?%Qk  
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杂项帐户sundry account mSk5u7  
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详细帐单||明细表detail account 5>AX*]c  
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呆帐bad account ?f/n0U4w  
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会计项目title of account OT'[:|x ;  
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会计薄||帐薄account-book 02BuX]_0g  
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营业报告书||损益计算表account of budiness||business report mDZ*E!B  
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借贷细帐||交验帐account rendered ~}Rj$%_  
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明细帐account stated aZbw]0q@o  
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与…银行开立一户头to open an account with 1yq
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与…银行建立交易to keep account with ;NlWb =  
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继续记帐to keep account A/`%/0e  
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与…有交易to have an account with 0?>d Cu\  
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作成会计帐||有往来帐项to make out an account with kY'T{Sm1^  
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清算||清理债务to make up an account jbR0%X2  
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清洁帐目||与…停止交易to close ones account with `7H4Y&E  
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结帐to close an account +T8B:  

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清理未付款to ask an account||to demand an account <vwkjCA`  
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结清差额to balance the account with NB<A>baL*  
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清算to settle an account||to liquidate an account||to square an account %AQIGBcgL  
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审查帐目||监查帐目to audit an account '}$Dgp6e  
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检查帐目to examine an account 2p"WTd  
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转入A的帐户to charge the amount to As account #t+d iR  
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以计帐方式付款to pay on account 8w.YYo8`  
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代理某人||为某人on ones account||on account of one ?Ec7" hK  
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为自己计算||独立帐目on ones own account mWvl38  
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由某人收益并负风险on ones account and risk||for ones account and risk R47\Y   
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由某人负担for ones account||for account of one LSRk7'0  
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按某人指示||列入某人帐户by order and for account of one UNBH   
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列入5月份帐目for May account d}4Y(   
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编入某中帐项下to pass to the account of||to place to the account of )<tI!I][j  
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寄出清算书to send in an account||to send in render an account gp\<p-}  
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支票薄cheque book v p/yG   
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支票陈票人cheque drawer [
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持票人cheque holder gK'1ZLdZ2  
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不记名支票cheque to bearer||bearer cheque 7x%R:^*4  
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记名支票||认人支票cheque to order ~ r438&  
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到期支票antedated cheque z)r=+ -  
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未到期支票postdated cheque !`Hd-&}bYz  
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保付支票certified cheque %UERc{~o*,  
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未获兑现支票，退票returned cheque 9 %I?).5  
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横线支票crossed cheque 67G?K;)e  
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普通横线general crossing '6cWS'9"  
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特别横线special crossing &-Gqdnc  
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空白支票blank cheque xRzFlay8  
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失效支票，过期支票stale cheque <oT^A|JFj  
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普通支票open cheque WrxP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;5S9y7[i|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i1NY9br  
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支票换现金||兑现to cash a cheque aW)-?(6>  
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清理票款to clear a cheque (:TjoXXiY  
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保证兑现to certify a cheque VM GS[qrG  
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填写支票数额to fill up a cheque ([T>.s  
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支票上划线to cross a cheque 7~^GA.92  
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开发支票to make out a cheque /YP {,#p  
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签发支票，开立支票to draw a cheque||to issue a cheque #>b3"[ |  
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透支支票to overdraw a cheque ,<n}W
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背书支票to endorse a cheque xu/cq9  
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请付票款||清付票款to pay a cheque||to honour a cheque 7E r23Q  
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支票退票to dishonour a cheque [YRz*5  
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拒付支票to refuse a cheque ] bM)t<  
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拒付支票to stop payment of a cheque 8{wwd:6  
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提示要求付款to present for payment 63q^ $I  
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见票即付持票人payable to bearer KSbKEA  
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支付指定人payable to order yCd-9zb=  
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已过期||无效out of date||stale 2KB\1&N  
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请给出票人R/D||refer to drawer chcbd y>C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oiF}?:7Q7  
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文字与数字不一致words and figures differ c& r70L,  
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支票 <>dT64 R|  
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时间已过account closed WzPTFw[  
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更改处应加盖印章alterations require initials AJf4_+H e  
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时间已过effects not cleared 7Fz
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停止付款payment stopped !Z`j2 e}  
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支票毁损cheque mutilated J,V9k[88  
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汇款||寄钱to remit||to send money W}--p fG  
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寄票供取款||支票支付to send a cheque for payment DQNnNsP:M-  
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寄款人a remitter bBu,#Mc  
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收款人a remittee *meZ8DV2DH  
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国外汇票foreign Bill ;KOLNi-B&  
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国内汇票inland Bill 3,>0a  
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跟单汇票documentary bill dI*pDDq#  
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空头汇票accommodation bill s4G|_==  
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原始汇票original bill So{x]x:f  
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改写||换新票据renewed bill ,%n\=  
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即期汇票sight bill||bill on demand 0FGe=$vD  
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…days after date||…days after date…日后付款 pM x
 
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…months after date||…months after date…月后付款 JQ}$Aqk  
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见票后…日付款…days after sight||…days sight `1'6bp`Z  
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见票后…月付款…months after sight||…months sight X'%E\/~u  
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同组票据set of bills kspTp>~  

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单张汇票sola of exchange||sole of exchange _8"O$w  
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远期汇票usance bill||bill at usance SeHagKA  
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长期汇票long bill HH
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短期汇票short bill f:ZAG4B  
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逾期汇票overdue bill 5nv<^>[J  
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宽限日期days of grace D
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电汇telegraphic transfer （T.T） (Q%'N3gk  
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邮汇postal order||postal note （Am.）||post office order||money order  yyv8gH  
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本票promissory note （P/N） qtiz a~u  
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押汇负责书||押汇保证书letter of hypothecation 6T +FH;h  
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副保||抵押品||付属担保物collateral security G2t;DN(  
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担保书trust receipt||letter of indemnity vw>2(K=e1  
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承兑||认付acceptance o4*+T8[|5  
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单张承兑general acceptance ##@$|6  
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有条件承兑qualified acceptance G 16!eDMt  
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附条件认付conditional acceptance jV? }9L^;  
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部分认付partial acceptance   QmLF[\Oo_