[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 N4$Jva  
会计报表statement of account YK|bXSA[  
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往来帐目account current vJAZ%aW  
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现在往来帐||存款额current accout U,nEbKJgk  
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销货帐account sales E=){K  
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共同计算帐项joint account MZmb`%BZ  
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未决帐项outstanding account o|jIM9/  
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贷方帐项credit account||creditor account @ A)R_p  
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借方帐项debit account||debtor account KK@.~
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应付帐||应付未付帐account payable fu~+8CE.  
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应收帐||应收未收帐account receivable aL\nT XakX  
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新交易||新帐new account WJ*n29^N^h  
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未决帐||老帐old account L/"0ws_  
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现金帐cash account < y*x]}  
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流水帐running account @)K%2Y`  
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暂记帐||未定帐suspense account 8uA,iYD  
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过期帐||延滞帐overdue account||pastdue account $-On~u0g  
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杂项帐户sundry account $y b4xU  
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详细帐单||明细表detail account Ux +Q  
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呆帐bad account 'TAUE{{  
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会计项目title of account oHs2L-G  
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会计薄||帐薄account-book /x1MPP>fu
 
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营业报告书||损益计算表account of budiness||business report 'FY JMIs  
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借贷细帐||交验帐account rendered *& m#qEv  
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明细帐account stated Dwl3Cj  
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与…银行开立一户头to open an account with 72,rFYvpK  
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与…银行建立交易to keep account with Sua[O$  
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继续记帐to keep account CR|lt  
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与…有交易to have an account with Xj*vh m%i  
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作成会计帐||有往来帐项to make out an account with Xo*
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清算||清理债务to make up an account WlYs~(=9  
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清洁帐目||与…停止交易to close ones account with i>_u _)-  
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结帐to close an account FV,4pi  
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清理未付款to ask an account||to demand an account iH.$f /)N  
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结清差额to balance the account with K6ol YG>  
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清算to settle an account||to liquidate an account||to square an account kapC%/6"  
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审查帐目||监查帐目to audit an account jzK5-;b  

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检查帐目to examine an account Ssk}e=]  
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转入A的帐户to charge the amount to As account '<0J@^vZ  
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以计帐方式付款to pay on account <x\7L2#p  
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代理某人||为某人on ones account||on account of one 2r%lA\,h$  
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为自己计算||独立帐目on ones own account xm6EKp:  
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由某人收益并负风险on ones account and risk||for ones account and risk vzn{h)D  
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由某人负担for ones account||for account of one sK=0Np=`  
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按某人指示||列入某人帐户by order and for account of one =:SN1#G3n  
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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 +wW@'X  
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寄出清算书to send in an account||to send in render an account irk*~k ?  
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支票薄cheque book A>V
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支票陈票人cheque drawer
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持票人cheque holder Npn=cLC&  
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不记名支票cheque to bearer||bearer cheque AOrHU M[I  
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记名支票||认人支票cheque to order Q:6VYONN  
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到期支票antedated cheque ]TstSF=  
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未到期支票postdated cheque S'B6jJK2x  
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保付支票certified cheque Kt#, ]]  
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未获兑现支票，退票returned cheque %~*jae!f  
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横线支票crossed cheque A\ te*G0:S  
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普通横线general crossing TJ6#P<M  
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特别横线special crossing V:bV ?lt  
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空白支票blank cheque 5nCu~<uJ  
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失效支票，过期支票stale cheque m(sXk}e;1  
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普通支票open cheque kReG:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CBD_
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z
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支票换现金||兑现to cash a cheque F!KV\?eM$  
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清理票款to clear a cheque [5pCL0<c@  
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保证兑现to certify a cheque +p/1x'J  
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填写支票数额to fill up a cheque q/6UK =  
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支票上划线to cross a cheque 
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开发支票to make out a cheque z<a2cQ?XQ  
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签发支票，开立支票to draw a cheque||to issue a cheque S
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透支支票to overdraw a cheque ch,|1}bi  
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背书支票to endorse a cheque {^&k!H2  
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请付票款||清付票款to pay a cheque||to honour a cheque Hhf72IX  
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支票退票to dishonour a cheque B82,.?  
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拒付支票to refuse a cheque G `Izf1B`I  
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拒付支票to stop payment of a cheque OWV/kz5'H  
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提示要求付款to present for payment |F~88j{VN  
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见票即付持票人payable to bearer Kfd_uXL>  
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支付指定人payable to order 3B"7VBK{  
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已过期||无效out of date||stale f#mx:Q.7I  
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请给出票人R/D||refer to drawer B$DZ]/<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NY 4C@@"  
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文字与数字不一致words and figures differ 4[(?L{  
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支票 OT%V{hD  
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时间已过account closed $*i7?S@~-  
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更改处应加盖印章alterations require initials Wv NI=>  
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时间已过effects not cleared lJlZHO  
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停止付款payment stopped Y.(v{l  
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支票毁损cheque mutilated *3P3M}3~\  
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汇款||寄钱to remit||to send money 5^b i 7J  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter g;l'VA3v  
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收款人a remittee ka!Bmv)  
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国外汇票foreign Bill IX"ZS  
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国内汇票inland Bill ]GQv4-y  
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跟单汇票documentary bill UlnyTz~  
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空头汇票accommodation bill ^p$1D  
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原始汇票original bill ] xb]8]  
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改写||换新票据renewed bill Y 5Qb4Sa  
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即期汇票sight bill||bill on demand 1$);V,DK!  

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…days after date||…days after date…日后付款 &}>|5>cJu  
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…months after date||…months after date…月后付款 giaD9$C  
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见票后…日付款…days after sight||…days sight ;&K3[;a  
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见票后…月付款…months after sight||…months sight A(q ~{  
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同组票据set of bills qnabwF  
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单张汇票sola of exchange||sole of exchange tU9rCL:P  
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远期汇票usance bill||bill at usance Tf9&,!>V  
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长期汇票long bill QV`X?m  
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短期汇票short bill yfPCGCOW?  
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逾期汇票overdue bill !JT<(I2  
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宽限日期days of grace B$K7L'e+-  
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电汇telegraphic transfer （T.T） w:m'uB%W  
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邮汇postal order||postal note （Am.）||post office order||money order ~J8cS  
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本票promissory note （P/N） *D,v>(  
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押汇负责书||押汇保证书letter of hypothecation v&t`5-e-A  
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副保||抵押品||付属担保物collateral security G:E+s(x  
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担保书trust receipt||letter of indemnity v:'P"uU;4  
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承兑||认付acceptance "Qiq/"h  
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单张承兑general acceptance M]8eW  
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有条件承兑qualified acceptance 44/0}v]  
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附条件认付conditional acceptance Gaw,1Ow!`2  
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部分认付partial acceptance   1*c0\:BQ;z