[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。   (]l}QR%Bxu  
会计报表statement of account hRvjiK\  
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往来帐目account current sjISVJ?  
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现在往来帐||存款额current accout lB Y"@N  
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销货帐account sales LT ZoO9O  
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共同计算帐项joint account /?,c4K,ap  
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未决帐项outstanding account ZV;lr Vv  
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贷方帐项credit account||creditor account 6fO
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借方帐项debit account||debtor account ?xbPdG":R  
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应付帐||应付未付帐account payable UF)4K3X  
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应收帐||应收未收帐account receivable 2sOV3~bB  
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新交易||新帐new account 6] ~g*]T  
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未决帐||老帐old account $1h,<$5H  
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现金帐cash account A{:PpYs  
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流水帐running account p)$DpNL% p  
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暂记帐||未定帐suspense account GJ L lMi  
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过期帐||延滞帐overdue account||pastdue account }K!)Z}8  
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杂项帐户sundry account
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详细帐单||明细表detail account p/4\O  
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呆帐bad account V Q6&7@ c  
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会计项目title of account Q1f
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会计薄||帐薄account-book _]~gp.  
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营业报告书||损益计算表account of budiness||business report VpDNp (2  
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借贷细帐||交验帐account rendered 8y-Sd\0g  
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明细帐account stated yG
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与…银行开立一户头to open an account with 35dbDgVz$  
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与…银行建立交易to keep account with WUQlAsme  
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继续记帐to keep account ~bSPtH ]6d  
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与…有交易to have an account with ;VY0DAp{  
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作成会计帐||有往来帐项to make out an account with ;aJBx  
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清算||清理债务to make up an account t(-`==.R  
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清洁帐目||与…停止交易to close ones account with teO%w9ByY  
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结帐to close an account Sm6hyZFy  
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清理未付款to ask an account||to demand an account x>5"7MR`  
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结清差额to balance the account with ZT>?[`Vgc  
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清算to settle an account||to liquidate an account||to square an account }bQqln)#  
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审查帐目||监查帐目to audit an account xz1jRI$  
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检查帐目to examine an account r;gtfX*  
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转入A的帐户to charge the amount to As account S GAu.8Js  
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以计帐方式付款to pay on account $is|B9B  
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代理某人||为某人on ones account||on account of one H5@N<v5u  
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为自己计算||独立帐目on ones own account >heFdKq1  
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由某人收益并负风险on ones account and risk||for ones account and risk yDwG,)m 4s  
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由某人负担for ones account||for account of one <k2Qcicy  
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按某人指示||列入某人帐户by order and for account of one /RLeD  
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列入5月份帐目for May account }R.<\  
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编入某中帐项下to pass to the account of||to place to the account of nl9G1Sm(E  
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寄出清算书to send in an account||to send in render an account Pb05>J3N  
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支票薄cheque book s`2Hf&%aZJ  
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支票陈票人cheque drawer Y<X,(\iEHP  
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持票人cheque holder !oTF2Q+C  
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不记名支票cheque to bearer||bearer cheque k@qn'Zi  
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记名支票||认人支票cheque to order ;M '?k8L  
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到期支票antedated cheque <&3qFK*9r  
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未到期支票postdated cheque tA?P$5?-*  
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保付支票certified cheque [([?+Ouy  
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未获兑现支票，退票returned cheque "g
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横线支票crossed cheque {3Z&C$:s  
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普通横线general crossing (r_xs  

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特别横线special crossing b?U!<s.  
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空白支票blank cheque +J E h7  
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失效支票，过期支票stale cheque Y= JfV  
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普通支票open cheque > t*+FcD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &CW,qY,sh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mXnl-_  
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支票换现金||兑现to cash a cheque D_r&B@4w  
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清理票款to clear a cheque COJny/FT|  
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保证兑现to certify a cheque LU5e!bP  
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填写支票数额to fill up a cheque Ndq|Hkd  
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支票上划线to cross a cheque {Lu-!} \NP  
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开发支票to make out a cheque %(h-cuhq  
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签发支票，开立支票to draw a cheque||to issue a cheque `HXP*Bp#  
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透支支票to overdraw a cheque F/z$jj)  
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背书支票to endorse a cheque |5 |^[v   
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请付票款||清付票款to pay a cheque||to honour a cheque ?eD,\ G  
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支票退票to dishonour a cheque rJi;"xF8  
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拒付支票to refuse a cheque JEq0{_7  
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拒付支票to stop payment of a cheque MJ^NRT0?b  
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提示要求付款to present for payment QA _SS'*  
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见票即付持票人payable to bearer (3z: ;  
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支付指定人payable to order bZ c&uq_  
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已过期||无效out of date||stale Gw3eO&X3i  
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请给出票人R/D||refer to drawer Sqj'2<~W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .Lz\/ OS  
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文字与数字不一致words and figures differ AkdONKO8{  

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支票 Ys,}L.  
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时间已过account closed z:f[<`,GT  
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更改处应加盖印章alterations require initials !f\,xa|M  
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时间已过effects not cleared nW2fB8yq  
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停止付款payment stopped 3Gi#WV4$  
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支票毁损cheque mutilated ]CyWL6z  
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汇款||寄钱to remit||to send money n[4F\I>  
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寄票供取款||支票支付to send a cheque for payment "3CQ0  
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寄款人a remitter xZAc~~9tD  
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收款人a remittee =*0<.Lo':  
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国外汇票foreign Bill I3uS?c  
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国内汇票inland Bill --E_s/  
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跟单汇票documentary bill z zL@3/<j  
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空头汇票accommodation bill BL1$~0  
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原始汇票original bill V'(yrz!  
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改写||换新票据renewed bill _bB:1l?V  
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即期汇票sight bill||bill on demand Z,AF^,H[  
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…days after date||…days after date…日后付款 5tUp[/]pl  
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…months after date||…months after date…月后付款 {RFpTh7f:  
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见票后…日付款…days after sight||…days sight L{_Q%!h3]  
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见票后…月付款…months after sight||…months sight 07pASZ;~  
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同组票据set of bills S8-3Nv'  
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单张汇票sola of exchange||sole of exchange LLp/ SWe  
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远期汇票usance bill||bill at usance kY d'6+m  
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长期汇票long bill s|*0cK!K^  
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短期汇票short bill LIzdP,^pc  
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逾期汇票overdue bill 6/u]r  
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宽限日期days of grace b,vSE,&xP  
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电汇telegraphic transfer （T.T） |qUi9#NUo  
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邮汇postal order||postal note （Am.）||post office order||money order )Z4i

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本票promissory note （P/N） 5UWj#|t  
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押汇负责书||押汇保证书letter of hypothecation }57s  
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副保||抵押品||付属担保物collateral security 3C[#_&_l  
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担保书trust receipt||letter of indemnity CjFnE  
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承兑||认付acceptance 7+(on  
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单张承兑general acceptance 1>~b zXY#  
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有条件承兑qualified acceptance RpmOg  
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附条件认付conditional acceptance G'#f*) f  
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部分认付partial acceptance   9Sey&x