[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。   +N|t:8qaf  
会计报表statement of account AG Gxx?I  
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往来帐目account current !]8QOn7=  
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现在往来帐||存款额current accout z;&J9r$`  
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销货帐account sales IKp/xj[!
 
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共同计算帐项joint account a0`(*#P  
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未决帐项outstanding account jGDuKb@:  
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贷方帐项credit account||creditor account suN}6CI  
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借方帐项debit account||debtor account 2:1 kSR^Ky  
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应付帐||应付未付帐account payable h-%RSei 5  
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应收帐||应收未收帐account receivable Lv-
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新交易||新帐new account d.y-R#F_]  
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未决帐||老帐old account +GNXV-S  
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现金帐cash account 0w6"p>s>c  
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流水帐running account 9y;zk$O8  
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暂记帐||未定帐suspense account ^{64b  
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过期帐||延滞帐overdue account||pastdue account h?vt6t9  
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杂项帐户sundry account  SB^xq  
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详细帐单||明细表detail account piAFxS<6  
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呆帐bad account knRs{1}Pw{  
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会计项目title of account ,UW!?}@  
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会计薄||帐薄account-book ")3$. '5Dg  
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营业报告书||损益计算表account of budiness||business report JQA]O/|N  
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借贷细帐||交验帐account rendered J|DY /v  
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明细帐account stated '~AR|8q?  
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与…银行开立一户头to open an account with x\K,@  
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与…银行建立交易to keep account with i?'|}tK  
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继续记帐to keep account |L(h+/>aWX  
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与…有交易to have an account with Xt$Y&Ho  
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作成会计帐||有往来帐项to make out an account with 5a2+6N  
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清算||清理债务to make up an account 4 z,/0  
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清洁帐目||与…停止交易to close ones account with .T#}3C/  
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结帐to close an account 3|4<SMm  
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清理未付款to ask an account||to demand an account (
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结清差额to balance the account with 05o<fa2HE  
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清算to settle an account||to liquidate an account||to square an account E_Fm5zb?X  
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审查帐目||监查帐目to audit an account ;3+_aoY  
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检查帐目to examine an account z[0tM&pv  
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转入A的帐户to charge the amount to As account +HlZ?1g  
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以计帐方式付款to pay on account x;A.Ll  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account T9uOOI  
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由某人收益并负风险on ones account and risk||for ones account and risk 1P WTbd l  
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由某人负担for ones account||for account of one fpJ%{z2  
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按某人指示||列入某人帐户by order and for account of one rA}mp]
 
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列入5月份帐目for May account _}.WRFIJ@L  
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编入某中帐项下to pass to the account of||to place to the account of -B#K}xL|x  
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寄出清算书to send in an account||to send in render an account l[C_vUg  
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支票薄cheque book rU|?3x  
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支票陈票人cheque drawer ^ 4*#QtO  
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持票人cheque holder wj5,_d)  
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不记名支票cheque to bearer||bearer cheque F<Xtp8  
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记名支票||认人支票cheque to order E6M*o+Y  
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到期支票antedated cheque VCwC$ts  
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未到期支票postdated cheque 
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保付支票certified cheque |;&I$'i  
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未获兑现支票，退票returned cheque bh#6yvpMR  
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横线支票crossed cheque |<O^M q  
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普通横线general crossing H)CoByaj  
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特别横线special crossing IZ87Px>zL  
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空白支票blank cheque &N]e pV>  
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失效支票，过期支票stale cheque #{
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普通支票open cheque /Ak\Q5 O'3  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z^=(9:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $!TMS&Wk  
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支票换现金||兑现to cash a cheque aof'shS8  
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清理票款to clear a cheque PgHmOs  
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保证兑现to certify a cheque {u9n?Z%  
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填写支票数额to fill up a cheque I+SfZ:q^  
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支票上划线to cross a cheque r!w*y3  
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开发支票to make out a cheque P}(c0/  
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签发支票，开立支票to draw a cheque||to issue a cheque VS_\bIC  
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透支支票to overdraw a cheque e'c3.sQ|?  
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背书支票to endorse a cheque \ bWy5/+  
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请付票款||清付票款to pay a cheque||to honour a cheque yx6^ mis4  
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支票退票to dishonour a cheque Xc^(e?L4  
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拒付支票to refuse a cheque k`]76C7  
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拒付支票to stop payment of a cheque =knLkbiq7,  
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提示要求付款to present for payment Z![#Uz.z  
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见票即付持票人payable to bearer 4`cfFowK~  
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支付指定人payable to order iEy2z+/"^  
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已过期||无效out of date||stale ~
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请给出票人R/D||refer to drawer gu'+kw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds IBNb!mPu%  
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文字与数字不一致words and figures differ L]BTX]  
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支票 Qt^6w}&  
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时间已过account closed zx"0^r}  
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更改处应加盖印章alterations require initials =U:]x'g(  
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时间已过effects not cleared HDu|KW$o1  
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停止付款payment stopped D6e<1W  
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支票毁损cheque mutilated : R8+jO  
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汇款||寄钱to remit||to send money p4b6TI9;  
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寄票供取款||支票支付to send a cheque for payment Ww{-(Ktx  
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寄款人a remitter H"2,Q T  
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收款人a remittee E 6!V0D  
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国外汇票foreign Bill (fO~nN{F  
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国内汇票inland Bill x/92],.Mz  

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跟单汇票documentary bill =E8Kacu%  
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空头汇票accommodation bill s|"4!{I t  
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原始汇票original bill u #7AB>wi{  
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改写||换新票据renewed bill =iPQ\_ON@  
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即期汇票sight bill||bill on demand 11yS2D   
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…days after date||…days after date…日后付款 :.\h.H;  
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…months after date||…months after date…月后付款 UX<0/"0
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见票后…日付款…days after sight||…days sight F?TmOa0  
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见票后…月付款…months after sight||…months sight ZbcpE~<a  
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同组票据set of bills <3Hu(Jx<O  
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单张汇票sola of exchange||sole of exchange aD3Q-a[  
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远期汇票usance bill||bill at usance uc;QSVWGy8  
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长期汇票long bill hC=="4 -  
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短期汇票short bill 1e^-_Bo6'o  
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逾期汇票overdue bill NASRr   
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宽限日期days of grace C zvi'
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电汇telegraphic transfer （T.T） 4m6E~_:F  
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邮汇postal order||postal note （Am.）||post office order||money order A3N<;OOk  
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本票promissory note （P/N） K(HP PM\  
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押汇负责书||押汇保证书letter of hypothecation #SRGVa`x  

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副保||抵押品||付属担保物collateral security \6xVIQ& 0  
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担保书trust receipt||letter of indemnity D[)g-_3f6<  
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承兑||认付acceptance MI@id  
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单张承兑general acceptance ,r
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有条件承兑qualified acceptance  `'5(4j  
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附条件认付conditional acceptance +I7n6s\  
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部分认付partial acceptance   hof:+aW