[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。   @"[xX}xK;  
会计报表statement of account . e' vc  
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往来帐目account current ;{xk[fm=  
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现在往来帐||存款额current accout 8*O ]   
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销货帐account sales 4{!7T  
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共同计算帐项joint account y%* hHnGd  
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未决帐项outstanding account e C\;n  
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贷方帐项credit account||creditor account Jb. V4  
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借方帐项debit account||debtor account KW^#DI6tr  
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应付帐||应付未付帐account payable 1:2t4}  
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应收帐||应收未收帐account receivable >fCz,.L  
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新交易||新帐new account l/|bU9o /u  
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未决帐||老帐old account mJjd2a"vi  
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现金帐cash account xiv1y4(%  
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流水帐running account ]xO`c  
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暂记帐||未定帐suspense account a>1_|QB.  
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过期帐||延滞帐overdue account||pastdue account Dwvd  
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杂项帐户sundry account {yPJYF
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详细帐单||明细表detail account T@V<J'  

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呆帐bad account _FG?zE  
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会计项目title of account 5~AK+6Za  
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会计薄||帐薄account-book Z
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营业报告书||损益计算表account of budiness||business report *U[Nn5#?  
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借贷细帐||交验帐account rendered VeLuL:4I  
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明细帐account stated %TOYU(k  
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与…银行开立一户头to open an account with /hNZ7\|P  
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与…银行建立交易to keep account with UK{6Rh ;  
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继续记帐to keep account 7RH1,k  
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与…有交易to have an account with L?WF[nFR  
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作成会计帐||有往来帐项to make out an account with ]\fXy?2  
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清算||清理债务to make up an account &}YJ"o[I  
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清洁帐目||与…停止交易to close ones account with "ggViIOw&  
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结帐to close an account \.@fAgv  
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清理未付款to ask an account||to demand an account m!Iax]D{  
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结清差额to balance the account with ,-4SVj8$P  
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清算to settle an account||to liquidate an account||to square an account *@EItj`  
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审查帐目||监查帐目to audit an account M[;N6EJH  
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检查帐目to examine an account Ql%0%naq1  
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转入A的帐户to charge the amount to As account "agc*o~!F  
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以计帐方式付款to pay on account e)(m0m\  
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代理某人||为某人on ones account||on account of one &WqKsH$  
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为自己计算||独立帐目on ones own account 4f}:)M$5  
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由某人收益并负风险on ones account and risk||for ones account and risk /c`s$h4-  
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由某人负担for ones account||for account of one af:wg]g  
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按某人指示||列入某人帐户by order and for account of one 3\= iB&Gf|  
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列入5月份帐目for May account EmaVd+Sw  
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编入某中帐项下to pass to the account of||to place to the account of Xv`c@n )  
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寄出清算书to send in an account||to send in render an account hhS]wM?B  
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支票薄cheque book v7"Hvp3w  
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支票陈票人cheque drawer Ly0U')D:  
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持票人cheque holder C ?
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不记名支票cheque to bearer||bearer cheque VTD
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记名支票||认人支票cheque to order iNTw;ov  
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到期支票antedated cheque ]FJpe^ ua  
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未到期支票postdated cheque xK`.^ W  
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保付支票certified cheque ^JDiI7  
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未获兑现支票，退票returned cheque EDm,Y  
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横线支票crossed cheque }&Eb {'  
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普通横线general crossing >L#HE  
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特别横线special crossing ")l_>y?  
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空白支票blank cheque E(i<3U"4h[  
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失效支票，过期支票stale cheque l vuoVINEp  
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普通支票open cheque mdu5aL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DrD68$,QN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u!([m; x|  
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支票换现金||兑现to cash a cheque UR~9*`Z ,  
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清理票款to clear a cheque 6x*u S~'  
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保证兑现to certify a cheque %DAF26t  
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填写支票数额to fill up a cheque Lh~Ym<CeN  
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支票上划线to cross a cheque wL]7d3t  
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开发支票to make out a cheque pIh%5ZU  
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签发支票，开立支票to draw a cheque||to issue a cheque n237%LH[  
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透支支票to overdraw a cheque `;L0ax  
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背书支票to endorse a cheque dA<PQKm
 
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请付票款||清付票款to pay a cheque||to honour a cheque (o,&P9  
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支票退票to dishonour a cheque I(r^q"  
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拒付支票to refuse a cheque apk06"/  
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拒付支票to stop payment of a cheque .}.5|z} A  
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提示要求付款to present for payment ,D-VC{lj  
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见票即付持票人payable to bearer 5Bw  
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支付指定人payable to order G0$ 1"9u\w  
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已过期||无效out of date||stale 9PEjV$0E2  
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请给出票人R/D||refer to drawer Y[x9c0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <#ujm fD  
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文字与数字不一致words and figures differ r?d601(fa  
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支票 b#|M-DmT  
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时间已过account closed JI5?, )-St  
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更改处应加盖印章alterations require initials 2#5SI  
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时间已过effects not cleared eu~WFI  
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停止付款payment stopped $I!vQbi  
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支票毁损cheque mutilated HgE^#qD?  
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汇款||寄钱to remit||to send money ^3IO.`|  
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寄票供取款||支票支付to send a cheque for payment D_`MeqF}C  
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寄款人a remitter '>_'gR0O  
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收款人a remittee Uaj8}7v  
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国外汇票foreign Bill zn&NLsA  
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国内汇票inland Bill I/rq@27o  
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跟单汇票documentary bill w
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空头汇票accommodation bill DzYi> E:*  
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原始汇票original bill _dVzvk`_R  
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改写||换新票据renewed bill lhva|  
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即期汇票sight bill||bill on demand $(K[W}  
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…days after date||…days after date…日后付款 v^0D  
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…months after date||…months after date…月后付款 BSYJ2  
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见票后…日付款…days after sight||…days sight zBtlkBPu  
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见票后…月付款…months after sight||…months sight /J )MW{;O  
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同组票据set of bills o8;>E>;  
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单张汇票sola of exchange||sole of exchange 0Am&:kX't  
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远期汇票usance bill||bill at usance ej,j1iB  
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长期汇票long bill >uT,Z,7O  
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短期汇票short bill +A%|.;  
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逾期汇票overdue bill F|pM$Kd`  
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宽限日期days of grace 3kfrOf.4h  
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电汇telegraphic transfer （T.T） xe?!UCUb@  
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邮汇postal order||postal note （Am.）||post office order||money order c"D
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本票promissory note （P/N） mD@*vq  
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押汇负责书||押汇保证书letter of hypothecation 0PEg `Wq  
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副保||抵押品||付属担保物collateral security >u?m Bx
 

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担保书trust receipt||letter of indemnity RvQa&r5l  
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承兑||认付acceptance aF8'^xF  
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单张承兑general acceptance _(7f0 p  
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有条件承兑qualified acceptance W kP`qD3  
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附条件认付conditional acceptance ^cDHC^Wm  
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部分认付partial acceptance   wK]
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