[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。   A#&Q(g\YE  
会计报表statement of account !FwR7`i  
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往来帐目account current +^!;J/24  
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现在往来帐||存款额current accout Yv0;UKd  

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销货帐account sales XAN{uD^3\%  
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共同计算帐项joint account u@!iByVAg  
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未决帐项outstanding account ,BuN]9#  
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贷方帐项credit account||creditor account FS.z lk\D=  
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借方帐项debit account||debtor account Bsm>^zZ`YU  
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应付帐||应付未付帐account payable 6`LC(Nv%-n  
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应收帐||应收未收帐account receivable mPHn &4  

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新交易||新帐new account D7Y5q*F  
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未决帐||老帐old account
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现金帐cash account -
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流水帐running account }vOUf#^k  
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暂记帐||未定帐suspense account EXz5Rue LV  
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过期帐||延滞帐overdue account||pastdue account  U4#[>*  
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杂项帐户sundry account ;K?fAspSH  
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详细帐单||明细表detail account sY,!Ir`/`  
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呆帐bad account ypXKw7f(  
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会计项目title of account x_Ki5~w5  
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会计薄||帐薄account-book X|L8s$>  
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营业报告书||损益计算表account of budiness||business report HSx~Fs^J  
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借贷细帐||交验帐account rendered  1$idF  
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明细帐account stated ?{qw /&  
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与…银行开立一户头to open an account with [p@NzS/  
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与…银行建立交易to keep account with #s1M>M)  
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继续记帐to keep account l{#m"S7J^  
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与…有交易to have an account with L5yxaF{]  
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作成会计帐||有往来帐项to make out an account with r_xo>y~S  
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清算||清理债务to make up an account U`6QD}c"s  
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清洁帐目||与…停止交易to close ones account with dGIu0\J\$  
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结帐to close an account RW(AjDM  
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清理未付款to ask an account||to demand an account `4}!+fXQ  
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结清差额to balance the account with )SA$hwR  
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清算to settle an account||to liquidate an account||to square an account hQL
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审查帐目||监查帐目to audit an account A^,(Vyd  
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检查帐目to examine an account !-.-!hBN  
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转入A的帐户to charge the amount to As account +=k?Dp[  
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以计帐方式付款to pay on account # Jdip)  
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代理某人||为某人on ones account||on account of one }2NH>qvY  
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为自己计算||独立帐目on ones own account zl: u@!'  
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由某人收益并负风险on ones account and risk||for ones account and risk dlT\VWMha(  
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由某人负担for ones account||for account of one [CUJA  
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按某人指示||列入某人帐户by order and for account of one /ruf1?\,R  
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列入5月份帐目for May account ,B#Y9[R  
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编入某中帐项下to pass to the account of||to place to the account of YAP
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寄出清算书to send in an account||to send in render an account P9>C!0 -x  
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支票薄cheque book 8@A[`5  
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支票陈票人cheque drawer &.z/dFmG  
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持票人cheque holder b>7ts_b  
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不记名支票cheque to bearer||bearer cheque ;VuB8cnL`  
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记名支票||认人支票cheque to order {Psj#.qP1  
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到期支票antedated cheque p)jxqg
 
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未到期支票postdated cheque e||_j  
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保付支票certified cheque kwL)&@  
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未获兑现支票，退票returned cheque 0/ 6&2  
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横线支票crossed cheque >gZz`CH  
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普通横线general crossing SIl g  
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特别横线special crossing LasH[:QQQ  
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空白支票blank cheque kOCxIJ!Xp=  
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失效支票，过期支票stale cheque Q 8rtZ  
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普通支票open cheque vb- 
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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 GhJn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a<wZv-\Vau  
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支票换现金||兑现to cash a cheque @q/1m~t  
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清理票款to clear a cheque @;fE%N  
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保证兑现to certify a cheque r^t{Ii~  
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填写支票数额to fill up a cheque Zd U{`>v  
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支票上划线to cross a cheque B  bw1k  
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开发支票to make out a cheque _IV@
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque KV
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背书支票to endorse a cheque >&vO4L  
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请付票款||清付票款to pay a cheque||to honour a cheque Ik5jwfz  
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支票退票to dishonour a cheque bsi q9$F  
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拒付支票to refuse a cheque <W51oO  
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拒付支票to stop payment of a cheque {9Mdt`WL  
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提示要求付款to present for payment HS `bto0*  
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见票即付持票人payable to bearer ju^"vw  
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支付指定人payable to order ]v@tZ}  
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已过期||无效out of date||stale 9<A\npD  
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请给出票人R/D||refer to drawer PF'5z#] NP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1>@]@ST[:  
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文字与数字不一致words and figures differ 8XYD L]I'  
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支票 5"}y\  
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时间已过account closed Lov.E3S6;  
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更改处应加盖印章alterations require initials UU.mdSL  
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时间已过effects not cleared 0H OoKh  
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停止付款payment stopped ^J#?hHz  
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支票毁损cheque mutilated yfM>8"h@  
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汇款||寄钱to remit||to send money -uv 9(r\P  
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寄票供取款||支票支付to send a cheque for payment R<n8M"B  
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寄款人a remitter ZL4l (&"  
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收款人a remittee ig{A[7qN  
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国外汇票foreign Bill DO7-=74=  
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国内汇票inland Bill J 6(~>g  
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跟单汇票documentary bill
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空头汇票accommodation bill [NHg&R H  
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原始汇票original bill o2
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改写||换新票据renewed bill #d7N| 9_  
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即期汇票sight bill||bill on demand M:R8<.{  
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…days after date||…days after date…日后付款 yOX&cZ[  
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…months after date||…months after date…月后付款 S4L-/<s[*  
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见票后…日付款…days after sight||…days sight ec`bz "1  
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见票后…月付款…months after sight||…months sight X6Un;UL  
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同组票据set of bills [-4KY4R  
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单张汇票sola of exchange||sole of exchange *~cqr
 
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远期汇票usance bill||bill at usance %Nj #0YF]  
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长期汇票long bill d]8_l1O  
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短期汇票short bill ,I ZqLA  
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逾期汇票overdue bill Kv}k*A% S  
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宽限日期days of grace $0#6"urG  
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电汇telegraphic transfer （T.T） kae2 73"  
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邮汇postal order||postal note （Am.）||post office order||money order ,
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本票promissory note （P/N） /YFa ;2 W  
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押汇负责书||押汇保证书letter of hypothecation ^LVk5l)\>g  
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副保||抵押品||付属担保物collateral security d`Oe_<  
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担保书trust receipt||letter of indemnity -w]/7cH  
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承兑||认付acceptance p x#suy  
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单张承兑general acceptance 2JZdw  
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有条件承兑qualified acceptance ARF\fF|<2  
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附条件认付conditional acceptance Nqcp1J"  
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部分认付partial acceptance   k!3 cq)