[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。   {~9zuNi  
会计报表statement of account xb\EJ1M>  
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往来帐目account current ;a?<7LIx  
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现在往来帐||存款额current accout O[d#-0s  
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销货帐account sales AUD)=a>  
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共同计算帐项joint account [)
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未决帐项outstanding account {}s/p9F4  
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贷方帐项credit account||creditor account _.9 5>`  
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借方帐项debit account||debtor account yP7b))AW9  
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应付帐||应付未付帐account payable <}lah%4F  
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应收帐||应收未收帐account receivable ,marNG  
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新交易||新帐new account /Pextj<  
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未决帐||老帐old account F'|K>!H  
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现金帐cash account s[8M$YBf  
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流水帐running account [z"E"_r~%Y  
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暂记帐||未定帐suspense account pfZ[Y
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过期帐||延滞帐overdue account||pastdue account g$NUu  
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杂项帐户sundry account J;~YD$  
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详细帐单||明细表detail account AS]8rH  
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呆帐bad account oU n+t
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会计项目title of account 3Qd/X&P  
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会计薄||帐薄account-book QDW,e]A  
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营业报告书||损益计算表account of budiness||business report md<^x(h"<  
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借贷细帐||交验帐account rendered J:"@S%gy%  
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明细帐account stated YvN]7tcb  
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与…银行开立一户头to open an account with kJl^,q
 
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与…银行建立交易to keep account with h2x9LPLBxT  
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继续记帐to keep account @.$- ^-  
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与…有交易to have an account with l!XCYg@67  
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作成会计帐||有往来帐项to make out an account with ~ 5N oR
 
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清算||清理债务to make up an account , d $"`W2  
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清洁帐目||与…停止交易to close ones account with 9s_^?
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结帐to close an account VQqBo~  
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清理未付款to ask an account||to demand an account 17
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结清差额to balance the account with vTx>z\7q,  
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清算to settle an account||to liquidate an account||to square an account 'm~=sC_uL  
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审查帐目||监查帐目to audit an account XEA5A.uc  
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检查帐目to examine an account =3(Auchl$Y  
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转入A的帐户to charge the amount to As account I4jRz*Ufe?  
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以计帐方式付款to pay on account aA#79LS  
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代理某人||为某人on ones account||on account of one mTI`^e  
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为自己计算||独立帐目on ones own account 1X5g(B  
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由某人收益并负风险on ones account and risk||for ones account and risk z4SJxL  
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由某人负担for ones account||for account of one uRko[W(  
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按某人指示||列入某人帐户by order and for account of one \PE;R.v_:  
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列入5月份帐目for May account ~
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编入某中帐项下to pass to the account of||to place to the account of O,B\|pd2  
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寄出清算书to send in an account||to send in render an account k B> F(^  
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支票薄cheque book Vbl-Ff  
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支票陈票人cheque drawer ~'_cBJ 'XD  
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持票人cheque holder :ZrJL&  
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不记名支票cheque to bearer||bearer cheque 6^Wep- $  
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记名支票||认人支票cheque to order C.j
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到期支票antedated cheque )]1hN;Nz  
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未到期支票postdated cheque {zFME41>g  
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保付支票certified cheque KG'i#(u[  
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未获兑现支票，退票returned cheque "bo0O7InOV  
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横线支票crossed cheque Op'a=4x]  
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普通横线general crossing /5ZX6YkeH  
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特别横线special crossing
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空白支票blank cheque &3Zq1o  
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失效支票，过期支票stale cheque WTvUz.Et  
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普通支票open cheque ]\78(_o.zz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qLN\%}69/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !/zRw-q3B  
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支票换现金||兑现to cash a cheque >fPo_ @O  
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清理票款to clear a cheque *DL7p8  
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保证兑现to certify a cheque /)P}[Q4  
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填写支票数额to fill up a cheque ym%UuC3^w  
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支票上划线to cross a cheque Tg\bpLk0=  
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开发支票to make out a cheque yK~=6^M  
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签发支票，开立支票to draw a cheque||to issue a cheque T
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透支支票to overdraw a cheque mgs(n5V
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背书支票to endorse a cheque 7s9h:/Lu  
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请付票款||清付票款to pay a cheque||to honour a cheque :6^7l/p  
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支票退票to dishonour a cheque U84W(X  
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拒付支票to refuse a cheque n
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拒付支票to stop payment of a cheque ]I*c:(qwu  
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提示要求付款to present for payment 4E'9;tA3l  
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见票即付持票人payable to bearer H=r-f@EOrI  
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支付指定人payable to order  Dn- gP  
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已过期||无效out of date||stale WWT1=#"  
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请给出票人R/D||refer to drawer ~5
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xU *:a[g
 
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文字与数字不一致words and figures differ 0lw> mxN  
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支票 HpwMm^  
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时间已过account closed }5o?7}?  
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更改处应加盖印章alterations require initials MB plhVK8  
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时间已过effects not cleared @Z)|_  
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停止付款payment stopped DM.lQ0xk  
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支票毁损cheque mutilated =8
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汇款||寄钱to remit||to send money j ;x()iZ<  
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寄票供取款||支票支付to send a cheque for payment z^Q'GBoBA  
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寄款人a remitter 5=>1>HYM  
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收款人a remittee ]5Cr$%H=  
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国外汇票foreign Bill pP
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国内汇票inland Bill R|;BO:S1  
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跟单汇票documentary bill ;\MWxh,K  
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空头汇票accommodation bill M!&Hn,22  
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原始汇票original bill Y2|i>5/|<  
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改写||换新票据renewed bill }1a}pm2p  
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即期汇票sight bill||bill on demand 1;B~n5C.   
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…days after date||…days after date…日后付款 84ij4ZYe  
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…months after date||…months after date…月后付款 K3&xe(  
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见票后…日付款…days after sight||…days sight *ug~LK5Y.  
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见票后…月付款…months after sight||…months sight ax @H^Gj@2  
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同组票据set of bills .?
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单张汇票sola of exchange||sole of exchange 4o>y9  
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远期汇票usance bill||bill at usance }[+uHR6L  
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长期汇票long bill &V4Zmn?UU  
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短期汇票short bill ;" dX]":  
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逾期汇票overdue bill aZ@pfWwa:  
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宽限日期days of grace :7e*- '  
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电汇telegraphic transfer （T.T） U]hqRL  
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邮汇postal order||postal note （Am.）||post office order||money order G'|ql5Zw  
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本票promissory note （P/N） Avx`  
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押汇负责书||押汇保证书letter of hypothecation "ESc^28  
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副保||抵押品||付属担保物collateral security ~5 6&!4  
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担保书trust receipt||letter of indemnity h@RpS8!Bi  
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承兑||认付acceptance 4cQP+n  
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单张承兑general acceptance /LFuf`bXV  
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有条件承兑qualified acceptance n/KO{:  
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附条件认付conditional acceptance cWW?@_  
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部分认付partial acceptance   97liSd