[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。   gyHHoZc3  
会计报表statement of account j!~l,::$"X  
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往来帐目account current {U]H;~3 ?  
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现在往来帐||存款额current accout p;)"  
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销货帐account sales 1Q;}zHd  
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共同计算帐项joint account m`#Od^vk  
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未决帐项outstanding account r;9 r!$d  
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贷方帐项credit account||creditor account e+v({^
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借方帐项debit account||debtor account 0`.
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应付帐||应付未付帐account payable G)#$]diNuX  
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应收帐||应收未收帐account receivable gK#mPcn^  
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新交易||新帐new account ^Jb H?  
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未决帐||老帐old account jA".r'D%  
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现金帐cash account 4?N8R$  
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流水帐running account f)]%.>  
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暂记帐||未定帐suspense account 0CSv10Tg  
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过期帐||延滞帐overdue account||pastdue account vVGDDDz/  
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杂项帐户sundry account Bq/:Nd[y  
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详细帐单||明细表detail account AM=z`0so  
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呆帐bad account {M,,npl  
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会计项目title of account M X>[^
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会计薄||帐薄account-book ?` SUQm  
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营业报告书||损益计算表account of budiness||business report w+1Gs ;  
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借贷细帐||交验帐account rendered r1RGTEkD  
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明细帐account stated s+tGFjq  
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与…银行开立一户头to open an account with G:g69=x y  
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与…银行建立交易to keep account with j65<8svl  
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继续记帐to keep account 7gRgOzWfV  
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与…有交易to have an account with HaIM#R32T  

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作成会计帐||有往来帐项to make out an account with vm>b m  
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清算||清理债务to make up an account R:B^  
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清洁帐目||与…停止交易to close ones account with irjP>3_e  
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结帐to close an account rx}r~0i  
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清理未付款to ask an account||to demand an account Nz)l<S9>  
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结清差额to balance the account with -lv)tHs<  
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清算to settle an account||to liquidate an account||to square an account )2M>3C6>f  
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审查帐目||监查帐目to audit an account J[&b`A@.o  
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检查帐目to examine an account o6p98Dpg   
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转入A的帐户to charge the amount to As account YID4w7|  
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以计帐方式付款to pay on account G%Lt.?m[  
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代理某人||为某人on ones account||on account of one W|o'&
 
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为自己计算||独立帐目on ones own account 0P]E6hWgg  
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由某人收益并负风险on ones account and risk||for ones account and risk FLY Ca  
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由某人负担for ones account||for account of one Hik3wPnp  
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按某人指示||列入某人帐户by order and for account of one wKsT7c'  
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列入5月份帐目for May account k]I0o)+O.  
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编入某中帐项下to pass to the account of||to place to the account of } GiHjzsR  
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寄出清算书to send in an account||to send in render an account Kx%Sku<F'  
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支票薄cheque book y(xJTj  
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支票陈票人cheque drawer "T- `$'9  
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持票人cheque holder (!zy{;g|  
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不记名支票cheque to bearer||bearer cheque F
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记名支票||认人支票cheque to order ,YMp<C  
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到期支票antedated cheque wg]j+r@  
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未到期支票postdated cheque yT,.z 0  
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保付支票certified cheque qm8&*UuKJ  
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未获兑现支票，退票returned cheque k'5?M  
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横线支票crossed cheque a0ObBe'
  
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普通横线general crossing
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特别横线special crossing K SNPkd6  
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空白支票blank cheque 7 !JQB
 
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失效支票，过期支票stale cheque LMAE)]N  

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普通支票open cheque eF3,2DDC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lH6OcD:kj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cj'}4(  
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支票换现金||兑现to cash a cheque  N#a$t&  
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清理票款to clear a cheque [CXrSST")E  
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保证兑现to certify a cheque "\o+v|;  
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填写支票数额to fill up a cheque 5MtLT#
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支票上划线to cross a cheque +2&@x=xy  
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开发支票to make out a cheque UZJCvfi  
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签发支票，开立支票to draw a cheque||to issue a cheque H
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透支支票to overdraw a cheque }n3/vlW9  
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背书支票to endorse a cheque rp!oO>F  
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请付票款||清付票款to pay a cheque||to honour a cheque JSCZ{vJ$  
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支票退票to dishonour a cheque O06"bi5Y  
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拒付支票to refuse a cheque mUdOX7$c>  
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拒付支票to stop payment of a cheque 1+jAz`nA:T  
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提示要求付款to present for payment m g4nrr\  
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见票即付持票人payable to bearer $Bs {u=+w  
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支付指定人payable to order j}JrE,|  
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已过期||无效out of date||stale b\$} >O  
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请给出票人R/D||refer to drawer T_@K&<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @|63K)Xy  
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文字与数字不一致words and figures differ x7:s]<kE  
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支票 j.w@
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时间已过account closed snf~}:&  
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更改处应加盖印章alterations require initials im9G,e  
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时间已过effects not cleared fPn>v)lN{  
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停止付款payment stopped \ 3wfwu.q  
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支票毁损cheque mutilated e vrX
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汇款||寄钱to remit||to send money OGde00  
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寄票供取款||支票支付to send a cheque for payment P&9Gga^I  
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寄款人a remitter y.#")IAF  
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收款人a remittee P `}zlml  
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国外汇票foreign Bill {sihus#Q  
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国内汇票inland Bill #MX'^RZ>2  
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跟单汇票documentary bill %_+2@\  
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空头汇票accommodation bill 9o;^[Ql-  
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原始汇票original bill Y ;u<GOe  
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改写||换新票据renewed bill vy0X_DPCr  
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即期汇票sight bill||bill on demand {;N,t]>8M  
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…days after date||…days after date…日后付款 =NnNN'}  
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…months after date||…months after date…月后付款 :n0vQ5 a  
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见票后…日付款…days after sight||…days sight ;pqg/>W'  
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见票后…月付款…months after sight||…months sight AG!w4Ky`  
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同组票据set of bills aa>xIW, u  
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单张汇票sola of exchange||sole of exchange uT}' Y)m  
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远期汇票usance bill||bill at usance '+osf'&  
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长期汇票long bill 3):A   
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短期汇票short bill 8-BflejX  
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逾期汇票overdue bill =&,]Z6{>  
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宽限日期days of grace ^c&L,!_)H  
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电汇telegraphic transfer （T.T） S<4c r  
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邮汇postal order||postal note （Am.）||post office order||money order w,h`s.AN  
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本票promissory note （P/N） MhR:c7,  
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押汇负责书||押汇保证书letter of hypothecation #)C[5?{SNq  
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副保||抵押品||付属担保物collateral security :.$3vaZ@  
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担保书trust receipt||letter of indemnity  !"\80LP  
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承兑||认付acceptance Zg'Q>.:  
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单张承兑general acceptance Y*H|?uNF
 
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有条件承兑qualified acceptance T[j#M+p  
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附条件认付conditional acceptance hM{{\yZS  
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部分认付partial acceptance   J2'Nd'