[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。   _jc_(;KPF  
会计报表statement of account +fvD1xHI  
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往来帐目account current b[GhI+_  
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现在往来帐||存款额current accout {zWR)o .=  
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销货帐account sales \ )=WA!  
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共同计算帐项joint account Kv(R|d6Lp  
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未决帐项outstanding account =#/Kg_RKL  
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贷方帐项credit account||creditor account SIV !8mz  
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借方帐项debit account||debtor account kDE-GX"Y  
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应付帐||应付未付帐account payable odSPl{.>d  
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应收帐||应收未收帐account receivable t&xoi7!$  
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新交易||新帐new account 2}A)5P*K  
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未决帐||老帐old account CtXbAcN2B  
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现金帐cash account 3l~+VBR_  
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流水帐running account T@tsM|pI  
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暂记帐||未定帐suspense account lN#j%0MaUo  
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过期帐||延滞帐overdue account||pastdue account ryVYY>*(K  
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杂项帐户sundry account 2% sZ aM  
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详细帐单||明细表detail account ?>}p'{I  
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呆帐bad account ]SCHni_  
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会计项目title of account ~HB#7+b  
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会计薄||帐薄account-book x/DV>Nfn  
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营业报告书||损益计算表account of budiness||business report l+9RPJD/:  
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借贷细帐||交验帐account rendered {Dpsr` &  
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明细帐account stated 4 neZw'm  
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与…银行开立一户头to open an account with M{J>yN  
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与…银行建立交易to keep account with nnyT,e%  
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继续记帐to keep account M2Nh3ijr  
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与…有交易to have an account with @&m [w'tn  
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作成会计帐||有往来帐项to make out an account with gX{j$]^6G8  
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清算||清理债务to make up an account ~!({Unt+'  
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清洁帐目||与…停止交易to close ones account with k M/:
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结帐to close an account U<=TAWZ@  
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清理未付款to ask an account||to demand an account oc"p5Y3,Os  
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结清差额to balance the account with r.?dT |A  
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清算to settle an account||to liquidate an account||to square an account 1jx?zvE,  
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审查帐目||监查帐目to audit an account gkK( 7=r%  
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检查帐目to examine an account w8+phN(-M  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account MZ)lNU l  
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代理某人||为某人on ones account||on account of one Z
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为自己计算||独立帐目on ones own account *[>{9V  
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由某人收益并负风险on ones account and risk||for ones account and risk #+i5'p(4  
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由某人负担for ones account||for account of one {dh@|BzsbH  
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按某人指示||列入某人帐户by order and for account of one :EPe,v RT  
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列入5月份帐目for May account v%#@.D!)  
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编入某中帐项下to pass to the account of||to place to the account of ']!wc8m1"  
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寄出清算书to send in an account||to send in render an account 55b/giX  
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支票薄cheque book rZAP3)dA  
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支票陈票人cheque drawer RP^L.X(7^  
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持票人cheque holder FrRUAoFO  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order xgsEe3|  
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到期支票antedated cheque Y6jgAq  
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未到期支票postdated cheque +wEsfYW  
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保付支票certified cheque  ;t/KF"
  
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未获兑现支票，退票returned cheque y?iW^>|?L=  
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横线支票crossed cheque (V
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普通横线general crossing (F*y27_u  
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特别横线special crossing bhKe"#m|S  
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空白支票blank cheque 7Xh ;dJAF3  
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失效支票，过期支票stale cheque Xk:_aJ  
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普通支票open cheque 1#XZVp;M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,C^u8Z|T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Lo O"d'{  
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支票换现金||兑现to cash a cheque cZ,}1?!  
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清理票款to clear a cheque :>3?|Z"Aj  
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保证兑现to certify a cheque ' $"RQ=  
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填写支票数额to fill up a cheque xH>j  
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支票上划线to cross a cheque )D7/[zb^  
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开发支票to make out a cheque ;y-sd?pAk  
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签发支票，开立支票to draw a cheque||to issue a cheque !{b4+!@p  
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透支支票to overdraw a cheque 7DWGYvv[  
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背书支票to endorse a cheque ;eW\41w  
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请付票款||清付票款to pay a cheque||to honour a cheque ULzrJbP'7  
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支票退票to dishonour a cheque f8)fm2^09  
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拒付支票to refuse a cheque %m-U:H.Vp  
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拒付支票to stop payment of a cheque %RzCJxT
 
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提示要求付款to present for payment r'MA$PiS'  
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见票即付持票人payable to bearer ;?%_jB$P  
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支付指定人payable to order 6i@* L\ Dl  
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已过期||无效out of date||stale zpZfsn!  
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请给出票人R/D||refer to drawer I:("f+ H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !@ {s M6U  
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文字与数字不一致words and figures differ qQ8+gZG$R  
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支票 M{4XNE]m  
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时间已过account closed :[7O=[pk  
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停止付款payment stopped P^tTg  
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支票毁损cheque mutilated *QV"o{V  
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汇款||寄钱to remit||to send money ZvMU3]
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寄票供取款||支票支付to send a cheque for payment Wky9wr:g  
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寄款人a remitter Fk^N7EJ:$  
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收款人a remittee Q$v00z]f*  
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国外汇票foreign Bill 5doi4b>]!  
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国内汇票inland Bill WgqSw%:$H  
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跟单汇票documentary bill E6ZkO/  
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空头汇票accommodation bill &9fQW?Czs  
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原始汇票original bill pCA`OP);=  
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改写||换新票据renewed bill _io'8X2K%  
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即期汇票sight bill||bill on demand )Wr_*>xj  
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…days after date||…days after date…日后付款 >Vjn]V5y  
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…months after date||…months after date…月后付款 jD6HCIjd'  
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见票后…日付款…days after sight||…days sight gTXpaB<  
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见票后…月付款…months after sight||…months sight jDpA>{O[  
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同组票据set of bills g"1V]  
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单张汇票sola of exchange||sole of exchange A-T-4I  
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远期汇票usance bill||bill at usance 6/mz.,g2  
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长期汇票long bill j'z#V_S  
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短期汇票short bill IDH~nMz  
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逾期汇票overdue bill a+cMXMf  
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宽限日期days of grace w5HIR/kP  
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电汇telegraphic transfer （T.T） k56Qas+3=  
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邮汇postal order||postal note （Am.）||post office order||money order pY"WW0p"C  
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本票promissory note （P/N） 9E2iZ
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押汇负责书||押汇保证书letter of hypothecation u[b
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副保||抵押品||付属担保物collateral security W7qh1}_%  
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担保书trust receipt||letter of indemnity |:1{B1sqA  
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承兑||认付acceptance 7&ED>Bk  
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单张承兑general acceptance }<04\t?  
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有条件承兑qualified acceptance e2O6q05 ?Q  
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附条件认付conditional acceptance Y,}_LS$f  
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部分认付partial acceptance   L^sjV/\oW