[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$UIN#  
会计报表statement of account G!yPw:X  
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往来帐目account current ugBCBr  
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现在往来帐||存款额current accout E*lx
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销货帐account sales uw8f ~:LT  
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共同计算帐项joint account oL<St$1  
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未决帐项outstanding account 4P
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贷方帐项credit account||creditor account i@'dH3-kO  
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借方帐项debit account||debtor account fXB0j;A  
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应付帐||应付未付帐account payable WF"k[2  
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应收帐||应收未收帐account receivable :
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新交易||新帐new account o"SMbj  
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未决帐||老帐old account O H7FkR  
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现金帐cash account (iGTACoF  
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流水帐running account =Runf +}  
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暂记帐||未定帐suspense account 8EEuv-aeo  
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过期帐||延滞帐overdue account||pastdue account 2BobH_H  
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杂项帐户sundry account O1kl70,`R  
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详细帐单||明细表detail account yppo6HGD  
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呆帐bad account L.WljNo  
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会计项目title of account X8`Sf>  
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会计薄||帐薄account-book D sWSGb  
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营业报告书||损益计算表account of budiness||business report 7[wieYj{  
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借贷细帐||交验帐account rendered +'w3 =2Bo  
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明细帐account stated \^%}M!tan  
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与…银行开立一户头to open an account with I!?}jo3  
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与…银行建立交易to keep account with V$?SR44>nH  
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继续记帐to keep account #1G:lhkC  
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与…有交易to have an account with t`mV\)fa
 
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作成会计帐||有往来帐项to make out an account with :4%k9BGAj"  
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清算||清理债务to make up an account Y.r+wc]  
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清洁帐目||与…停止交易to close ones account with hfy_3}_  
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结帐to close an account N'`A?&2ru  
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清理未付款to ask an account||to demand an account NPe%F+X  
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结清差额to balance the account with +&2%+[nBZ  
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清算to settle an account||to liquidate an account||to square an account QW(Mz Hg  
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审查帐目||监查帐目to audit an account xx%j.zDI]  
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检查帐目to examine an account g~A`N=r;h  
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转入A的帐户to charge the amount to As account l&Q`wR5e
 
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以计帐方式付款to pay on account #KexvP&*  
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代理某人||为某人on ones account||on account of one +Kbjzh3<wG  
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为自己计算||独立帐目on ones own account G^4hd i3@  
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由某人收益并负风险on ones account and risk||for ones account and risk "Nbq#w\  
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由某人负担for ones account||for account of one ~^fZx5  
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按某人指示||列入某人帐户by order and for account of one T{ XS")Vw  
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列入5月份帐目for May account 3/e.38m|  
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编入某中帐项下to pass to the account of||to place to the account of xvl#w  
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寄出清算书to send in an account||to send in render an account VfC<WVYiZ  
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支票薄cheque book {xB!EQ"  
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支票陈票人cheque drawer j2.|ln"!  
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持票人cheque holder m6&~HfwN  
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不记名支票cheque to bearer||bearer cheque dIa+K?INX  
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记名支票||认人支票cheque to order bvr^zH,C  
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到期支票antedated cheque )Y6 +  
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未到期支票postdated cheque tI TS1
 
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保付支票certified cheque )72+\C[*~r  
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未获兑现支票，退票returned cheque # 448-8x  
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横线支票crossed cheque YpZ+n*&+  
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普通横线general crossing lL3khJ:%  
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特别横线special crossing T`.O'!  
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空白支票blank cheque `d +Da=L  
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失效支票，过期支票stale cheque ,j}6? Q  
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普通支票open cheque TJpD{p}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Xe'x[(l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >~sI8czR*  
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支票换现金||兑现to cash a cheque VimE@Hz  
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清理票款to clear a cheque uR4z&y  
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保证兑现to certify a cheque S6M}WR^,  
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填写支票数额to fill up a cheque \fr~
  
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支票上划线to cross a cheque f#"J]p  
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开发支票to make out a cheque YQ)kRhFA  
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签发支票，开立支票to draw a cheque||to issue a cheque ")5":V~fN  
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透支支票to overdraw a cheque 7\[@m3s  
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背书支票to endorse a cheque ]t,BMu=%  
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请付票款||清付票款to pay a cheque||to honour a cheque b<ZIWfs  
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支票退票to dishonour a cheque 6=/F$|  
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拒付支票to refuse a cheque >J?fl8  
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拒付支票to stop payment of a cheque 1{.|+S Z!  
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提示要求付款to present for payment 1#2 I  
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见票即付持票人payable to bearer hH3RP{'=  

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支付指定人payable to order Y=I'czg  
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已过期||无效out of date||stale AKfDXy  
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请给出票人R/D||refer to drawer $( kF#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lgy<?LI\  
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文字与数字不一致words and figures differ 7Q9 w?y~c  
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支票 lrE5^;/s1  
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时间已过account closed WE#^a6  
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更改处应加盖印章alterations require initials EME|k{W  
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时间已过effects not cleared O0v}43J[  
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停止付款payment stopped ? OM!+O  
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支票毁损cheque mutilated 9TC,!0U{_.  
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汇款||寄钱to remit||to send money dZ
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寄票供取款||支票支付to send a cheque for payment b8UO,fY q  
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寄款人a remitter TD0 B%  
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收款人a remittee ! F$6-0%  
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国外汇票foreign Bill "!^
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国内汇票inland Bill )ez9"# MH'  
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跟单汇票documentary bill #*
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空头汇票accommodation bill UaeXY+O  
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原始汇票original bill rx|pOz,:  
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改写||换新票据renewed bill KZf+MSq? B  
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即期汇票sight bill||bill on demand [7y]n;Fy  
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…days after date||…days after date…日后付款 3JR+O<3D  
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…months after date||…months after date…月后付款 ZN0P:==  
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见票后…日付款…days after sight||…days sight /)O"l@ }U  
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见票后…月付款…months after sight||…months sight dM@1l1h/  
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同组票据set of bills ]ZS OM\ }  
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单张汇票sola of exchange||sole of exchange BiBOr}ZQ  
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远期汇票usance bill||bill at usance a 1*p*dM#  
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长期汇票long bill W2!+z{:m  
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短期汇票short bill dAj$1Ke  
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逾期汇票overdue bill Cgc\ a h  
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宽限日期days of grace > Nr#O  
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电汇telegraphic transfer （T.T） 8dhUBJ0_  
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邮汇postal order||postal note （Am.）||post office order||money order ? =+WRjF  
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本票promissory note （P/N） 3+bt~J0  
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押汇负责书||押汇保证书letter of hypothecation Y6d@h? ht  
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副保||抵押品||付属担保物collateral security %~S&AE-  
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担保书trust receipt||letter of indemnity GuL<Z1<c  
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承兑||认付acceptance dcT80sOC  
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单张承兑general acceptance c[Zje7 @  
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有条件承兑qualified acceptance O|UC ?]6  
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附条件认付conditional acceptance SK
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部分认付partial acceptance   dAe')N:KPI