[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。   {o5E#<)  
会计报表statement of account WQ=C5^u  
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往来帐目account current I`E9]b(w  
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现在往来帐||存款额current accout oC.:mI  
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销货帐account sales # TC x8]F  
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共同计算帐项joint account qnv9?Xh  
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未决帐项outstanding account xv9SQ,n<  
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贷方帐项credit account||creditor account kdITh9nx<r  
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借方帐项debit account||debtor account Elh: %dr Q  
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应付帐||应付未付帐account payable ~z^VMr  
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应收帐||应收未收帐account receivable 4[9~g=
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新交易||新帐new account IE+$ET>t  
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未决帐||老帐old account x4pl#~Su  
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现金帐cash account L8Z[Ly+_  
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流水帐running account #^"\WG7{  
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暂记帐||未定帐suspense account @AvXBMq|  
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过期帐||延滞帐overdue account||pastdue account <fCgU&  
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杂项帐户sundry account `^-?yu@  
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详细帐单||明细表detail account JR<#el  
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呆帐bad account .taJCE  
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会计项目title of account v(3nBZHv_!  
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会计薄||帐薄account-book rteViq+|.  
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营业报告书||损益计算表account of budiness||business report /ZlW9|  
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借贷细帐||交验帐account rendered s03DL  
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明细帐account stated S3PW[R@=  
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与…银行开立一户头to open an account with j_-$xz5-  
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与…银行建立交易to keep account with KOv ar0  
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继续记帐to keep account G'q7@d{'  
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与…有交易to have an account with t(VG#}  
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作成会计帐||有往来帐项to make out an account with W}EI gVHs  
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清算||清理债务to make up an account PA5ET@mD  
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清洁帐目||与…停止交易to close ones account with `0uKJFg  
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结帐to close an account ~;_]U[eOL  
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清理未付款to ask an account||to demand an account N{46DS  
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结清差额to balance the account with n9]^v-]K  
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清算to settle an account||to liquidate an account||to square an account >};,Byv!%  
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审查帐目||监查帐目to audit an account &eQzfx=|km  
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检查帐目to examine an account W:O<9ZbQ_  
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转入A的帐户to charge the amount to As account m(q6Xe:Vc  
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以计帐方式付款to pay on account Vo+d3  
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代理某人||为某人on ones account||on account of one ^c83_93)R  
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为自己计算||独立帐目on ones own account yY_G;Wk  
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由某人收益并负风险on ones account and risk||for ones account and risk @ v/%^  
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由某人负担for ones account||for account of one uYIw ?fX
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按某人指示||列入某人帐户by order and for account of one x,E#+ m  
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列入5月份帐目for May account M$1+,[^f  
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编入某中帐项下to pass to the account of||to place to the account of YH)Unql  
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寄出清算书to send in an account||to send in render an account 2]eh[fRQ  
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支票薄cheque book %83PbH  
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支票陈票人cheque drawer o%h\55S  
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持票人cheque holder 5U|f"3&8  
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不记名支票cheque to bearer||bearer cheque )jR:\fe  
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记名支票||认人支票cheque to order ;s"m* 4N  
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到期支票antedated cheque < t>N(e  
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未到期支票postdated cheque rMe`HM@  
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保付支票certified cheque g.DgJX&i  
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未获兑现支票，退票returned cheque Bf1GHnXv  
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横线支票crossed cheque w#Nn(!VR  
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普通横线general crossing t=XiSj\n  
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特别横线special crossing ]a_;*Xq8d  
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空白支票blank cheque  >%#J8  
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失效支票，过期支票stale cheque J4`08,  
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普通支票open cheque g^B6NF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Kwh3SU=L}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f$2lq4P{  
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支票换现金||兑现to cash a cheque >^<qke  
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清理票款to clear a cheque 4`Fbl]Q   
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保证兑现to certify a cheque SvI  
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填写支票数额to fill up a cheque >{m>&u;Cc  
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支票上划线to cross a cheque c:=Z<0S;  
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开发支票to make out a cheque c!kbHZ<Z  
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签发支票，开立支票to draw a cheque||to issue a cheque g1&GX(4[  
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透支支票to overdraw a cheque f3yZx!K_Br  
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背书支票to endorse a cheque 3!Bekn]  
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请付票款||清付票款to pay a cheque||to honour a cheque ]^j)4us  
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支票退票to dishonour a cheque OM,uR3,  
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拒付支票to refuse a cheque R jh/M`|  
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拒付支票to stop payment of a cheque ,&l>^w/  
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提示要求付款to present for payment a&y%|Gs^f  
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见票即付持票人payable to bearer u1>|
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支付指定人payable to order ^Z}INUv]7  
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已过期||无效out of date||stale %} \@Wk~  
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请给出票人R/D||refer to drawer 0!!pNK%(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [g<6i.<I  
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文字与数字不一致words and figures differ oOJN?97!k  
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支票  %]  
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时间已过account closed u^V`Ucd"R  
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更改处应加盖印章alterations require initials f3 *u_LO  
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时间已过effects not cleared })ss.  
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停止付款payment stopped gxL5%:@  
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支票毁损cheque mutilated SOeL@!_  
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汇款||寄钱to remit||to send money 0 UlaB sv  
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寄票供取款||支票支付to send a cheque for payment UAH} ])U  
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寄款人a remitter nQg6 j Zf  
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收款人a remittee t~XwF(";  
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国外汇票foreign Bill sDWX} NV  
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国内汇票inland Bill ZYrd;9zB  
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跟单汇票documentary bill 7P!/jawxb  
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空头汇票accommodation bill Cl4y9|  
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原始汇票original bill =F8uuYX%m  
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改写||换新票据renewed bill u ldea)  
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即期汇票sight bill||bill on demand [ ,|KVc=&H  
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…days after date||…days after date…日后付款 W[j =!o  
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…months after date||…months after date…月后付款 _(J- MCY\  
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见票后…日付款…days after sight||…days sight T?^AllUZQR  
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见票后…月付款…months after sight||…months sight +*!oZKm.  
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同组票据set of bills wToz{!n  
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单张汇票sola of exchange||sole of exchange pk: ruf`)  
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远期汇票usance bill||bill at usance @*%Q,$  
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长期汇票long bill (RWZ[-;)  
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短期汇票short bill ~;wSe[  
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逾期汇票overdue bill }1z= C<  
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宽限日期days of grace tvf"w`H  
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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 ;# {XNq<1  
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本票promissory note （P/N） g]X4)e]  
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押汇负责书||押汇保证书letter of hypothecation (.<Gde#  
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副保||抵押品||付属担保物collateral security 7bQ#M )}  
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担保书trust receipt||letter of indemnity at6f(+  
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承兑||认付acceptance H]}Iw5Z  
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单张承兑general acceptance ,yAvLY5P  
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有条件承兑qualified acceptance ~" }t8`vP1  
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附条件认付conditional acceptance .;/@k%>   
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部分认付partial acceptance   y9Yh%M(