[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。   =ONHKF[UJ  
会计报表statement of account _PFnh)o  
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往来帐目account current 8I;XS
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现在往来帐||存款额current accout eB>s=}|  
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销货帐account sales Ian[LbCWB  
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共同计算帐项joint account _A13[Mt3  
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未决帐项outstanding account )SryDRT  
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贷方帐项credit account||creditor account $$b 9&mTl#  
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借方帐项debit account||debtor account \^I>Q_LU  
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应付帐||应付未付帐account payable s,#>m*Rh  
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应收帐||应收未收帐account receivable W>-Et7&2  
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新交易||新帐new account Y0?5w0{  
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未决帐||老帐old account rZ8`sIWQt  
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现金帐cash account &0f5:M{P  
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流水帐running account w$JvB
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暂记帐||未定帐suspense account x _c[B4Tw  
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过期帐||延滞帐overdue account||pastdue account "DYJ21Ut4  
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杂项帐户sundry account 98^V4maR:  
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详细帐单||明细表detail account k:7(D_  
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呆帐bad account GSH>7!.#  
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会计项目title of account .V,@k7U,V  
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会计薄||帐薄account-book ;+"+3  
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营业报告书||损益计算表account of budiness||business report $< JaLS  
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借贷细帐||交验帐account rendered 7Op>i,HZk\  
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明细帐account stated \ kZ?
 
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与…银行开立一户头to open an account with hv?9*tLh0  
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与…银行建立交易to keep account with uLV#SQ=bZN  
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继续记帐to keep account Qnsi`1mASr  
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与…有交易to have an account with H:V2[y8\  
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作成会计帐||有往来帐项to make out an account with koug[5T5  
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清算||清理债务to make up an account fbe[@#:  
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清洁帐目||与…停止交易to close ones account with ;@oN s-  
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结帐to close an account cQ R]le%(  
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清理未付款to ask an account||to demand an account u0
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结清差额to balance the account with AP 2_MV4W  
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清算to settle an account||to liquidate an account||to square an account SE1=
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审查帐目||监查帐目to audit an account -cAo@}v  
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检查帐目to examine an account 86=}ZGWd  
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转入A的帐户to charge the amount to As account 3YOq2pW72G  

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以计帐方式付款to pay on account 6 ob@[ @  
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代理某人||为某人on ones account||on account of one ; F"g$_D0  
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为自己计算||独立帐目on ones own account ,~N/- 5  
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由某人收益并负风险on ones account and risk||for ones account and risk k<CJ{u0<  
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由某人负担for ones account||for account of one [ )Iv^ U9  
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按某人指示||列入某人帐户by order and for account of one UNu#(nP  
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列入5月份帐目for May account vxBgGl  
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编入某中帐项下to pass to the account of||to place to the account of l`lk-nb  
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寄出清算书to send in an account||to send in render an account -V77C^()8d  
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支票薄cheque book  ~d.Y& b  
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支票陈票人cheque drawer Ko< :Z)PS  
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持票人cheque holder T4Uev*A  
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不记名支票cheque to bearer||bearer cheque Z"xvh81P  
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记名支票||认人支票cheque to order &jJL"gq"  
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到期支票antedated cheque m.rmM`  
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未到期支票postdated cheque %$Tji  
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保付支票certified cheque VscE^'+  
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未获兑现支票，退票returned cheque K;G~V\  
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横线支票crossed cheque !wVM= z^G  
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普通横线general crossing %5n_ p^xp  
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特别横线special crossing ]h+j)J}[A  
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空白支票blank cheque Ow,w$0(D  
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失效支票，过期支票stale cheque 
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普通支票open cheque }Zn}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mz0X3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `M8i92V\qY  
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支票换现金||兑现to cash a cheque &
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清理票款to clear a cheque x s|FE3:a  
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保证兑现to certify a cheque eeB{c.#  
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填写支票数额to fill up a cheque AoxA+.O  
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支票上划线to cross a cheque $xN|5;+  
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开发支票to make out a cheque }BP;1y6-r  
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签发支票，开立支票to draw a cheque||to issue a cheque PdWx|y{%  
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透支支票to overdraw a cheque `;egv *!P  
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背书支票to endorse a cheque o`-msz  
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请付票款||清付票款to pay a cheque||to honour a cheque >XfbP]
  
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支票退票to dishonour a cheque 3!_XEN[  
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拒付支票to refuse a cheque ^U/O!GK  
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拒付支票to stop payment of a cheque wUJcmM;  
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提示要求付款to present for payment xyXa .  
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见票即付持票人payable to bearer v`T c}c '  
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支付指定人payable to order gjlx~.0d  
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已过期||无效out of date||stale s5. CFA  
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请给出票人R/D||refer to drawer g RzxLf`K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \OoWo  
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文字与数字不一致words and figures differ [#iz/q~}  
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支票 yt2PU_),  
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时间已过account closed Dt1jW  
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更改处应加盖印章alterations require initials ),!q
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时间已过effects not cleared 2KZneS`  
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停止付款payment stopped SS2%qv  
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支票毁损cheque mutilated 2A!FDr~cdT  
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汇款||寄钱to remit||to send money Z30A{6}  
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寄票供取款||支票支付to send a cheque for payment }K9H^H@r!  
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寄款人a remitter :zR!/5  
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收款人a remittee #A.@i+Zv  
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国外汇票foreign Bill WEpoBP CL  
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国内汇票inland Bill !!ya  
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跟单汇票documentary bill BerwI 7!=  
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空头汇票accommodation bill %>s|j'{  
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原始汇票original bill QCJM&  
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改写||换新票据renewed bill /7LR;>Bj  
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即期汇票sight bill||bill on demand ^}C\zW  
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…days after date||…days after date…日后付款 " h ^Z  
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…months after date||…months after date…月后付款 MY/}-*|  
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见票后…日付款…days after sight||…days sight &~w}_Fjk  
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见票后…月付款…months after sight||…months sight 8i,K~Bu=  
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同组票据set of bills vcd\GN*4f  
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单张汇票sola of exchange||sole of exchange [1KuzCcK}  
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远期汇票usance bill||bill at usance [trwBZ^D~  
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长期汇票long bill YAmb`CP  
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短期汇票short bill y)gKxRaCS  
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逾期汇票overdue bill x$%!U[!3  
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宽限日期days of grace BF<ikilR  
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电汇telegraphic transfer （T.T） IaXeRq?<  
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邮汇postal order||postal note （Am.）||post office order||money order Tu7QCr5*  
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本票promissory note （P/N） bY0|N[g  
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押汇负责书||押汇保证书letter of hypothecation I 2|Bg,e  
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副保||抵押品||付属担保物collateral security 0_t`%l=  
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担保书trust receipt||letter of indemnity xK\
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承兑||认付acceptance %1$,Vs<RH  
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单张承兑general acceptance 2('HvH]k  
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有条件承兑qualified acceptance <HV
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附条件认付conditional acceptance 1HZO9cXJ  
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部分认付partial acceptance   M1iS(x