[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。   D/@:wY  
会计报表statement of account l3l[jDa,2  
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往来帐目account current mxP{"6  

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现在往来帐||存款额current accout -pa.-@  
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销货帐account sales cZ^$!0  
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共同计算帐项joint account B\Rq0N]' M  
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未决帐项outstanding account w;r-TLf  
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贷方帐项credit account||creditor account C+-~Gmrb(7  
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借方帐项debit account||debtor account _RY<-B   
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应付帐||应付未付帐account payable ,|xG2G6  
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应收帐||应收未收帐account receivable ;?h#',(p  
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新交易||新帐new account hMhD(X  
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未决帐||老帐old account G}D?+MWY  
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现金帐cash account 3=sA]j-+ (  
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流水帐running account gjyg`%  
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暂记帐||未定帐suspense account LUS7-~:F  
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过期帐||延滞帐overdue account||pastdue account |(XV '-~  
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杂项帐户sundry account },[S9I`p  
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详细帐单||明细表detail account sY1@ch"  
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呆帐bad account C. 8>  
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会计项目title of account mn0QVkb}lc  
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会计薄||帐薄account-book '[\%P2c)Q  
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营业报告书||损益计算表account of budiness||business report @J" }~Y  
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借贷细帐||交验帐account rendered "lN<v=  
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明细帐account stated G*J(4~Yw}  
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与…银行开立一户头to open an account with 5l(;+#3y/  
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与…银行建立交易to keep account with 7zQD.+&L  
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继续记帐to keep account Pfd FB  

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与…有交易to have an account with DC/CUKE.d  
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作成会计帐||有往来帐项to make out an account with T<!`~#kM  
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清算||清理债务to make up an account >O\-\L  
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清洁帐目||与…停止交易to close ones account with 7g&_`(  
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结帐to close an account ]7xAL7x  
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清理未付款to ask an account||to demand an account WtlIrdc  
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结清差额to balance the account with jj
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清算to settle an account||to liquidate an account||to square an account d3n TJX  
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审查帐目||监查帐目to audit an account spe9^.SI  
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检查帐目to examine an account jpBE| Nm  
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转入A的帐户to charge the amount to As account ,:L}S03k  
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以计帐方式付款to pay on account "
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代理某人||为某人on ones account||on account of one H=yD}!j  
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为自己计算||独立帐目on ones own account <o]tW4\(R  
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由某人收益并负风险on ones account and risk||for ones account and risk Ws1<Jt3/."  
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由某人负担for ones account||for account of one ]gmf%g'C  
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按某人指示||列入某人帐户by order and for account of one + S%+Ku  
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列入5月份帐目for May account IH:Hfv  
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编入某中帐项下to pass to the account of||to place to the account of T+~~w'v0  
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寄出清算书to send in an account||to send in render an account F]ALZxwkz  
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支票薄cheque book _zpn+XVdQ  
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支票陈票人cheque drawer F-=er e  
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持票人cheque holder v =u|D $  
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不记名支票cheque to bearer||bearer cheque Z4(2&t^  
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记名支票||认人支票cheque to order 95H`-A  
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到期支票antedated cheque qGh rJ6R!  
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未到期支票postdated cheque !?+3jzG  
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保付支票certified cheque .&[nS<~`  
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未获兑现支票，退票returned cheque nY*OD
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横线支票crossed cheque cX&c%~  
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普通横线general crossing Z os~1N]3  
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特别横线special crossing nnE@1X3  
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空白支票blank cheque 2GD%=rP2]  
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失效支票，过期支票stale cheque ooD/QZUE  
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普通支票open cheque c'(]n]a%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a{8GT2h`4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MJD4#G  
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支票换现金||兑现to cash a cheque XRz.R/  
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清理票款to clear a cheque 5
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保证兑现to certify a cheque % TR->F  
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填写支票数额to fill up a cheque 9~4Kbmr>q  
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支票上划线to cross a cheque \q,w)BE  
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开发支票to make out a cheque !k[zUti  
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签发支票，开立支票to draw a cheque||to issue a cheque ~
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透支支票to overdraw a cheque ilNm\fQ.  
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背书支票to endorse a cheque {b+ IDq`)=  
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请付票款||清付票款to pay a cheque||to honour a cheque +wio:==  
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支票退票to dishonour a cheque l@GpV
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拒付支票to refuse a cheque qVY\5`f@  
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拒付支票to stop payment of a cheque )45,~+XX  
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提示要求付款to present for payment  d,H%  
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见票即付持票人payable to bearer \Z~m6;  
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已过期||无效out of date||stale N7e^XUG   
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请给出票人R/D||refer to drawer !P ;qc
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^a]i&o[c  
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文字与数字不一致words and figures differ FqiK}K.~/  
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支票 dp?uq'  
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时间已过account closed ''(T3;^ +  
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更改处应加盖印章alterations require initials 4Pt0^;H&jn  
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时间已过effects not cleared Z# :Ww  
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停止付款payment stopped @tP,l$O&  
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支票毁损cheque mutilated ND`~|6
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汇款||寄钱to remit||to send money 3}vlj:L  
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寄票供取款||支票支付to send a cheque for payment ^yfT7050  
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寄款人a remitter * 5j iC  
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收款人a remittee Vw,dHIe(3  
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国外汇票foreign Bill yNqrL?i  
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国内汇票inland Bill 5bAy@n  
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跟单汇票documentary bill ^y??pp<1J  
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空头汇票accommodation bill *%MY. #  
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原始汇票original bill 3n,F5?!m  
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改写||换新票据renewed bill M N#\P1  
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即期汇票sight bill||bill on demand UGAP$_j ]P  
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…days after date||…days after date…日后付款 C7nLa@  
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…months after date||…months after date…月后付款 &L;0%
 
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见票后…日付款…days after sight||…days sight Qxt,@<IK  
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见票后…月付款…months after sight||…months sight yV_aza  
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同组票据set of bills >+&524xc  
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单张汇票sola of exchange||sole of exchange s<aJ pi{n4  
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远期汇票usance bill||bill at usance /u5MAl.<[  
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长期汇票long bill 7]62=p2R  
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短期汇票short bill G-~+FnUC  
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逾期汇票overdue bill bU7n1pzW,o  
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宽限日期days of grace !Qy%sY  
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电汇telegraphic transfer （T.T） !#Ub*qY1Z  
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邮汇postal order||postal note （Am.）||post office order||money order ;=fOyg  
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本票promissory note （P/N） *c3(,Bmw  
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押汇负责书||押汇保证书letter of hypothecation hSr2<?yk  
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副保||抵押品||付属担保物collateral security V"K-aO&  
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担保书trust receipt||letter of indemnity ?71?Vd  
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承兑||认付acceptance &6wD  
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单张承兑general acceptance ,Pi!%an w  
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有条件承兑qualified acceptance 8z1#Q#5  
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附条件认付conditional acceptance fJ<I|ZZ  
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部分认付partial acceptance   Cf
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