[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。   \z0HHCn'"  
会计报表statement of account (VjU,'h  
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往来帐目account current 6ABK)m-y  
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现在往来帐||存款额current accout OA[e}Vn  
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销货帐account sales )|lxzlk  
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共同计算帐项joint account \uJRjw+  
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未决帐项outstanding account ai/|qYf  
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贷方帐项credit account||creditor account E&P2E3P  
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借方帐项debit account||debtor account @&ZQDi  
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应付帐||应付未付帐account payable nF,F#V8l  
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应收帐||应收未收帐account receivable SO$Af!S:bB  
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新交易||新帐new account x}+zhRJ  
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未决帐||老帐old account m\6/:~qWW  
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现金帐cash account wjA wJOw|  
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流水帐running account  LR97FG  
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暂记帐||未定帐suspense account Xs0)4U  
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过期帐||延滞帐overdue account||pastdue account e\%,\uV}  
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杂项帐户sundry account K10G+'H^  
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详细帐单||明细表detail account 'C]w3R h'  
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呆帐bad account {wqT$( (<  
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会计项目title of account .j ]tzX  
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会计薄||帐薄account-book aU!}j'5Q  
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营业报告书||损益计算表account of budiness||business report ] K$YtM^  
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借贷细帐||交验帐account rendered :?M_U;;z2+  

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明细帐account stated odhcD;^X1  
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与…银行开立一户头to open an account with +~8Lc'0aA  
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与…银行建立交易to keep account with H:.~! r  
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继续记帐to keep account RY;V@\pRY+  
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与…有交易to have an account with mP)bOAU  
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作成会计帐||有往来帐项to make out an account with >CvhTrPI  
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清算||清理债务to make up an account d+DO }=]  
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清洁帐目||与…停止交易to close ones account with @`[e1KQ  
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结帐to close an account ip?]&5s  
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清理未付款to ask an account||to demand an account <zXG}JuL@T  
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结清差额to balance the account with Sh#N5kgD  
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清算to settle an account||to liquidate an account||to square an account 3P!OP{`  

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审查帐目||监查帐目to audit an account h[dJNawL  
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检查帐目to examine an account lL zR5445)  
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转入A的帐户to charge the amount to As account ObM/~{rKx  
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以计帐方式付款to pay on account #_^p~:  
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代理某人||为某人on ones account||on account of one cEf"m?w  
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为自己计算||独立帐目on ones own account Mxw-f4j  
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由某人收益并负风险on ones account and risk||for ones account and risk . AA# G  
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由某人负担for ones account||for account of one EwcFxLa!F  
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按某人指示||列入某人帐户by order and for account of one oeKl\cgFx  
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列入5月份帐目for May account k6DJ(.n'%a  
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编入某中帐项下to pass to the account of||to place to the account of bi-Am/9  
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寄出清算书to send in an account||to send in render an account Z  OAg7  
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支票薄cheque book wmK;0 )|H  
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支票陈票人cheque drawer ,]qc#KDq-1  
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持票人cheque holder kyJKai  
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不记名支票cheque to bearer||bearer cheque [vBP,_Tjx  
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记名支票||认人支票cheque to order ]9<H[5>$R  
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到期支票antedated cheque >)[W7h  
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未到期支票postdated cheque KLj/,ehD !  
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保付支票certified cheque Zic:d-Q47  
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未获兑现支票，退票returned cheque E_z,%aD[  
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横线支票crossed cheque vMXn#eR  
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普通横线general crossing z.t,qi$;{U  
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特别横线special crossing (/P-9<"U  
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空白支票blank cheque [}l 1`>  
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失效支票，过期支票stale cheque m`,h nDp  
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普通支票open cheque $O9#4A;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I\6^]pi,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Mh]s\  
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支票换现金||兑现to cash a cheque y-:d`>b>\  
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清理票款to clear a cheque ^pvnUODW[  
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保证兑现to certify a cheque sMWNzt  
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填写支票数额to fill up a cheque a"X9 cU[  
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支票上划线to cross a cheque ;[[oZ  
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开发支票to make out a cheque MJI`1*(  
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签发支票，开立支票to draw a cheque||to issue a cheque \zyvu7YA  
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透支支票to overdraw a cheque (<xl _L:*.  
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背书支票to endorse a cheque }w/6"MJ[n  
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请付票款||清付票款to pay a cheque||to honour a cheque k^*S3#"  
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支票退票to dishonour a cheque $irF  
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拒付支票to refuse a cheque ?I332,,q  
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拒付支票to stop payment of a cheque z6;6 o!ej  
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提示要求付款to present for payment 'Uu!K!  
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见票即付持票人payable to bearer ;Bwg'ThT  
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支付指定人payable to order pq$-s7#  
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已过期||无效out of date||stale zy(NJ  
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请给出票人R/D||refer to drawer ?!HU$>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h0a|R4J  
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文字与数字不一致words and figures differ LY;FjbyU  
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支票 Z@,[a  
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时间已过account closed ( 4(,"  
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更改处应加盖印章alterations require initials T.}Y&,n$$5  
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时间已过effects not cleared =M=v; ,I-  
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停止付款payment stopped =;Dj[<mJ45  
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支票毁损cheque mutilated %Ai' 6  
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汇款||寄钱to remit||to send money ;y_]w6|n  
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寄票供取款||支票支付to send a cheque for payment T'{9!By,P  
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寄款人a remitter 1ktxG1"1  
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收款人a remittee /3&MUB*z&y  
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国外汇票foreign Bill 7Ja*T@ !h  
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国内汇票inland Bill ,J8n}7aI  
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跟单汇票documentary bill ES?*w@x  
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空头汇票accommodation bill u~aRFQ:  
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原始汇票original bill $rI 1|;^  
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改写||换新票据renewed bill B0%=!&  
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即期汇票sight bill||bill on demand -rn6 ZSD)  
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…days after date||…days after date…日后付款 &iVdqr1,  
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…months after date||…months after date…月后付款 BqY_N8l&E  
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见票后…日付款…days after sight||…days sight :Ys~Lt54  
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见票后…月付款…months after sight||…months sight ##*]2
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同组票据set of bills y B2h/~+  
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单张汇票sola of exchange||sole of exchange {PcJuRTHB  
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远期汇票usance bill||bill at usance k=hWYe$iAz  
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长期汇票long bill -juG[zn  
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短期汇票short bill 6t6Z&0$h~  
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逾期汇票overdue bill Jpj=d@Of70  
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宽限日期days of grace ~,b^f{7`!  
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电汇telegraphic transfer （T.T） .B# .    
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邮汇postal order||postal note （Am.）||post office order||money order bf"'xn9  
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本票promissory note （P/N） Xv8-<Ks  
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押汇负责书||押汇保证书letter of hypothecation #) aLD0p  
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副保||抵押品||付属担保物collateral security ;*<tU n^t  

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担保书trust receipt||letter of indemnity Wwq:\C  
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承兑||认付acceptance }TmOoi(X@  
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单张承兑general acceptance  wA"@t  
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有条件承兑qualified acceptance MtLWpi u@[  
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附条件认付conditional acceptance /`*{57/3  
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部分认付partial acceptance   -/yqiC-yx