[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。   {+9\o ~  
会计报表statement of account [)>8z8'f  
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往来帐目account current hP8&n9o  
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现在往来帐||存款额current accout !13 /+ u  
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销货帐account sales VQMd[/  
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共同计算帐项joint account 9XvM%aHs:  
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未决帐项outstanding account %&+R":Bw  
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贷方帐项credit account||creditor account R${4Q1  
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借方帐项debit account||debtor account 1"B9Z6jf  
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应付帐||应付未付帐account payable x][9ptrh  
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应收帐||应收未收帐account receivable Hs-.83V  
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新交易||新帐new account `m;"I  
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未决帐||老帐old account 1S]gD&V  
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现金帐cash account  )P9{47  
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流水帐running account +IO1ipc4cE  
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暂记帐||未定帐suspense account Nk7eiQ  
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过期帐||延滞帐overdue account||pastdue account f'`nx;@X  
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杂项帐户sundry account r~G]2 *3  
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详细帐单||明细表detail account _?]BVw  
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呆帐bad account o=Rqe
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会计项目title of account Xlqz8cI  
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会计薄||帐薄account-book 6`4W,  
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营业报告书||损益计算表account of budiness||business report BvZ^^IUb  
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借贷细帐||交验帐account rendered R0hctT1j  
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明细帐account stated kToVBU$  
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与…银行开立一户头to open an account with \Sw+]pr~  
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与…银行建立交易to keep account with n(Q\',C  
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继续记帐to keep account L

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与…有交易to have an account with 5U)ab3:  
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作成会计帐||有往来帐项to make out an account with h5&
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清算||清理债务to make up an account Vedyy\TU  
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清洁帐目||与…停止交易to close ones account with Q$ |^~  
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结帐to close an account pK6e/eC  
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清理未付款to ask an account||to demand an account uq!;  
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结清差额to balance the account with Ka]J^w;a  
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清算to settle an account||to liquidate an account||to square an account > $w^%I  
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审查帐目||监查帐目to audit an account w~kHQ%A  
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检查帐目to examine an account I#|ocz  
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转入A的帐户to charge the amount to As account Ni2]6U  
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以计帐方式付款to pay on account Q7,EY /  
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代理某人||为某人on ones account||on account of one 5/& 1Oxo  
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为自己计算||独立帐目on ones own account F,*2#:Ki  
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由某人收益并负风险on ones account and risk||for ones account and risk /Zo~1q  
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由某人负担for ones account||for account of one 9*#$0Y=  
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按某人指示||列入某人帐户by order and for account of one  X?tj$  
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列入5月份帐目for May account }<vvxi  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account 2=>*O  
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支票薄cheque book GGH;Z WSe  
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支票陈票人cheque drawer Q/p(#/y#b  
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持票人cheque holder C1 W>/?XC  
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不记名支票cheque to bearer||bearer cheque [q'eENG  
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记名支票||认人支票cheque to order D}MoNE[r  
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到期支票antedated cheque yr5NRs  
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未到期支票postdated cheque l8^y]M  
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保付支票certified cheque bhYU5 I 9  
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未获兑现支票，退票returned cheque Je^Y&
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横线支票crossed cheque 6GzzGP^  
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普通横线general crossing Pg Syt  
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特别横线special crossing kbhX?; <`  
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空白支票blank cheque Aq"PG}Ic  
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失效支票，过期支票stale cheque wu2:'y>n  
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普通支票open cheque yp p4L|R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v U}: U)S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vj B*{,  
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支票换现金||兑现to cash a cheque Szts<n5  
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清理票款to clear a cheque !BUi)mo  
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保证兑现to certify a cheque fa{@$ppx  
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填写支票数额to fill up a cheque :B.G)M\  
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支票上划线to cross a cheque Gw{+xz KJ  
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开发支票to make out a cheque >vVw!.fJ  
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签发支票，开立支票to draw a cheque||to issue a cheque $XGtS$  
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透支支票to overdraw a cheque e$|VG* d  
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背书支票to endorse a cheque y|sma;D  
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请付票款||清付票款to pay a cheque||to honour a cheque w$>3pQ8
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支票退票to dishonour a cheque kcS6_l  
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拒付支票to refuse a cheque +'XhC#:  
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拒付支票to stop payment of a cheque c7qwNs*f  
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提示要求付款to present for payment frqJN  
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见票即付持票人payable to bearer ;+`uER  
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支付指定人payable to order w^o}E)O  
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已过期||无效out of date||stale ]MAT2$"le  
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请给出票人R/D||refer to drawer LC-)'Z9}5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s;{K!L@  
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文字与数字不一致words and figures differ n )K6i7]xk  
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支票 =!,Gst_  
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时间已过account closed Np)aS[9W  
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更改处应加盖印章alterations require initials ]}LGbv"`A  
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时间已过effects not cleared 7GZq|M_:y  
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停止付款payment stopped 509Q0 [k  
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支票毁损cheque mutilated }<[Db}?9  
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汇款||寄钱to remit||to send money kh?. K#  
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寄票供取款||支票支付to send a cheque for payment [7W(NeMk  
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寄款人a remitter b!a %YLL  
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收款人a remittee 1dv=xe.  
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国外汇票foreign Bill BGqa-d  
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国内汇票inland Bill ;KcFy@ 6q5  
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跟单汇票documentary bill A1_ J sS  
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空头汇票accommodation bill L[C*@ uK  
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原始汇票original bill mk=#\>  
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改写||换新票据renewed bill gX*K&*q   
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即期汇票sight bill||bill on demand V/bH^@,sA  
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…days after date||…days after date…日后付款 ( u f5\}x  
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…months after date||…months after date…月后付款 295w.X(J
 
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见票后…日付款…days after sight||…days sight (6k>FSpg  
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见票后…月付款…months after sight||…months sight ;$;rD0i|  
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同组票据set of bills @^CG[:|  
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单张汇票sola of exchange||sole of exchange 1nB@zBQu-  
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远期汇票usance bill||bill at usance p&5S|![\  
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长期汇票long bill -S$$/sR  
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短期汇票short bill b *9-}g:  
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逾期汇票overdue bill
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宽限日期days of grace xt))]aH  
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电汇telegraphic transfer （T.T） ;
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邮汇postal order||postal note （Am.）||post office order||money order [B,p,Q"  
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本票promissory note （P/N） J)huy\>,  
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押汇负责书||押汇保证书letter of hypothecation I61%H9;  
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副保||抵押品||付属担保物collateral security 0etwz3NuW  
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担保书trust receipt||letter of indemnity 9A<0zt  
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承兑||认付acceptance K @C4*?P  
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单张承兑general acceptance <S{7Ro  
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有条件承兑qualified acceptance D&f!( n  
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附条件认付conditional acceptance oX*b<d{\N  
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部分认付partial acceptance   "?[7#d])