[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。   !yi*Zt~  
会计报表statement of account G,+3(C  
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往来帐目account current g`Q!5WK*  
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现在往来帐||存款额current accout vo:h"ti  
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销货帐account sales JoG(Nk
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共同计算帐项joint account M@G\b^"  
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未决帐项outstanding account o*E32#l  
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贷方帐项credit account||creditor account Q t>|TGz  
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借方帐项debit account||debtor account j4`+RS+q  
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应付帐||应付未付帐account payable Hj`\Fm*A  
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应收帐||应收未收帐account receivable iv] ,:|Mbd  
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新交易||新帐new account /C<p^#g9.  
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未决帐||老帐old account R>5Xv%R  
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现金帐cash account sO(4F8cpU  
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流水帐running account 2 J3/Eu  
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暂记帐||未定帐suspense account -II03 S1  
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过期帐||延滞帐overdue account||pastdue account PY3bn).uR  
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杂项帐户sundry account iTT%_-X-  
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详细帐单||明细表detail account _ yDDPuAi  
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呆帐bad account 7xux%:BN  
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会计项目title of account Qgv g*KX  
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会计薄||帐薄account-book TXf60{:f  
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营业报告书||损益计算表account of budiness||business report `R7dn/  
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借贷细帐||交验帐account rendered PBFpV8P,  
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明细帐account stated ~Eb: AC5  
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与…银行开立一户头to open an account with nD]M
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与…银行建立交易to keep account with %;= ?r*]  
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继续记帐to keep account Dv`"3  
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与…有交易to have an account with a\oz-`ESa  
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作成会计帐||有往来帐项to make out an account with H+]h+K9\7  
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清算||清理债务to make up an account &5bIM>)v  
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清洁帐目||与…停止交易to close ones account with :RJo#ape  
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结帐to close an account /vi Ic %=  
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清理未付款to ask an account||to demand an account WS(m#WFQr  
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结清差额to balance the account with &2[Xu4*  
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清算to settle an account||to liquidate an account||to square an account Q=vo5)t   
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审查帐目||监查帐目to audit an account bi+g= cS  
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检查帐目to examine an account f8qDmk5s  
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转入A的帐户to charge the amount to As account \w1',"l`  
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以计帐方式付款to pay on account ip
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代理某人||为某人on ones account||on account of one "AKr;|m  
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为自己计算||独立帐目on ones own account ?MmQ'1N  
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由某人收益并负风险on ones account and risk||for ones account and risk k{b|w')  
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由某人负担for ones account||for account of one jOGiT|A  
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按某人指示||列入某人帐户by order and for account of one i[FY
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列入5月份帐目for May account r2i]9>w  
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编入某中帐项下to pass to the account of||to place to the account of ;!t?*  
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寄出清算书to send in an account||to send in render an account B~qo^ppVU  
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支票薄cheque book "zTy_0[;  
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支票陈票人cheque drawer /dvr onG  
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持票人cheque holder o]qwN:8^  
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不记名支票cheque to bearer||bearer cheque _zzNF93Bn  
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记名支票||认人支票cheque to order R~[~(`/S  
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到期支票antedated cheque d^!3&y&  
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未到期支票postdated cheque O#O"]A  
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保付支票certified cheque -m>3@"q  
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未获兑现支票，退票returned cheque ;8eGf'  
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横线支票crossed cheque _JTK$\  
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普通横线general crossing wpi$-i`  
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特别横线special crossing _~C1M&b(X3  
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空白支票blank cheque ~jHuJ`]DF  
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失效支票，过期支票stale cheque =>evkaj  
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普通支票open cheque tu* uQ:Ipk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $M!i
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9% NobT  
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支票换现金||兑现to cash a cheque oaPWeM+  
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清理票款to clear a cheque v7KBYN  
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保证兑现to certify a cheque |&W4Dkn  
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填写支票数额to fill up a cheque _ A#lyp  
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支票上划线to cross a cheque [r3sk24  
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开发支票to make out a cheque &S66M 2  
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签发支票，开立支票to draw a cheque||to issue a cheque hE`d@  
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透支支票to overdraw a cheque G"-V6CA[  
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背书支票to endorse a cheque JeNX5bXW  
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请付票款||清付票款to pay a cheque||to honour a cheque $/g`{OI]K  
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支票退票to dishonour a cheque @%L  
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拒付支票to refuse a cheque >#;;g2UV  

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拒付支票to stop payment of a cheque o&@y^<UQ  
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提示要求付款to present for payment LK*9`dzv=G  
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见票即付持票人payable to bearer er1XZ  
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支付指定人payable to order Je9Z:s[  
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已过期||无效out of date||stale b`S9#`  
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请给出票人R/D||refer to drawer Ph.RWy")  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wG)[Ik6:  
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文字与数字不一致words and figures differ t4:/qy  
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支票 KV&6v`K/N  
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时间已过account closed _1$
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更改处应加盖印章alterations require initials E2cZk6~m{  
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时间已过effects not cleared &c&TQkx  
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停止付款payment stopped 8 Elhcs  
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支票毁损cheque mutilated ]q
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汇款||寄钱to remit||to send money O6b+eS  
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寄票供取款||支票支付to send a cheque for payment x*TJYST  
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寄款人a remitter {dE(.Z?]!#  
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收款人a remittee
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国外汇票foreign Bill M5_t#[ [  
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国内汇票inland Bill pSYEC,0B  
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跟单汇票documentary bill = 9p3^:S  
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空头汇票accommodation bill ]\}MSo3  
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原始汇票original bill hK{<&T  
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改写||换新票据renewed bill Z
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即期汇票sight bill||bill on demand :Y9/} b{  
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…days after date||…days after date…日后付款 /J&DYxl":  
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…months after date||…months after date…月后付款 WA:r 4V  
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见票后…日付款…days after sight||…days sight *8)va  
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见票后…月付款…months after sight||…months sight l5KO_"hy  
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同组票据set of bills  vP? T  
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单张汇票sola of exchange||sole of exchange S3E5^n\\  
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远期汇票usance bill||bill at usance b> k2@  
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长期汇票long bill r`h".=oD
 
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短期汇票short bill L
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逾期汇票overdue bill M'|p<SO ]  
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宽限日期days of grace )c'E9ZuZ>d  
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电汇telegraphic transfer （T.T） ~a&VsC#  
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邮汇postal order||postal note （Am.）||post office order||money order ; D/6e6  
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本票promissory note （P/N） v}d)uPl};  
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押汇负责书||押汇保证书letter of hypothecation >8=lX`9f{  
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副保||抵押品||付属担保物collateral security [(5.?  
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担保书trust receipt||letter of indemnity JTm'fo[  
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承兑||认付acceptance  HG?+b  
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单张承兑general acceptance mTxqcQc:7  
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有条件承兑qualified acceptance &0-oi Y  
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附条件认付conditional acceptance jHn7H)F8  
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部分认付partial acceptance   'xxM0Kn`