[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。   ).`1 +b  
会计报表statement of account :LW4E9O=
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往来帐目account current E/|To  
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现在往来帐||存款额current accout __G?0*3G  
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销货帐account sales |B.Y6L6l  
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共同计算帐项joint account 4;yKOQD|
 
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未决帐项outstanding account oAODp!_c  
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贷方帐项credit account||creditor account ib#KpEk  
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借方帐项debit account||debtor account D#cyOrzy  
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应付帐||应付未付帐account payable ZxGJzakB5$  
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应收帐||应收未收帐account receivable snE8 K}4  
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新交易||新帐new account =Y{(%sn  
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未决帐||老帐old account @ym v< Mo  
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现金帐cash account JVvs-bK5
 
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流水帐running account ElcjtYu4  

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暂记帐||未定帐suspense account V,lOt4b  
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过期帐||延滞帐overdue account||pastdue account rK'L6o  
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杂项帐户sundry account -;s|  
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详细帐单||明细表detail account U6glp@s  
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呆帐bad account !E<[JM  
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会计项目title of account s1A.+  
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会计薄||帐薄account-book bkOv2tZ  
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营业报告书||损益计算表account of budiness||business report hQ,ch[j'  
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借贷细帐||交验帐account rendered [<lHCQXJ/  
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明细帐account stated j8v8uZ;x  
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与…银行开立一户头to open an account with 8}I$'x  
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与…银行建立交易to keep account with R3 -n>
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继续记帐to keep account [`ebM,W  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with ;"a=gr  
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清算||清理债务to make up an account -WY<zJ  
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清洁帐目||与…停止交易to close ones account with 2i)^!c  
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结帐to close an account 1vS#K=s b  
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清理未付款to ask an account||to demand an account 6/
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结清差额to balance the account with G~F b  
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清算to settle an account||to liquidate an account||to square an account PIJr{6B/PA  
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审查帐目||监查帐目to audit an account C/q'=:H;  
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检查帐目to examine an account JYMiLph<  
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转入A的帐户to charge the amount to As account Q0)#8Rc
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以计帐方式付款to pay on account 7!$Q;A  
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代理某人||为某人on ones account||on account of one 2Sle#nw3  
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为自己计算||独立帐目on ones own account 6,^>mNm  
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one im${3>26  
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按某人指示||列入某人帐户by order and for account of one 6gkV*|U,e  
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列入5月份帐目for May account aH yx_B  
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编入某中帐项下to pass to the account of||to place to the account of ^NLmgwQ  
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寄出清算书to send in an account||to send in render an account PoHg,n]  
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支票薄cheque book kF3k7,.8&  
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支票陈票人cheque drawer .nO\kgoK  
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持票人cheque holder FX;QG94!  
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不记名支票cheque to bearer||bearer cheque u/UrAqw  
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记名支票||认人支票cheque to order R%Hi+#/dr-  
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到期支票antedated cheque ZVW '>M7.  
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未到期支票postdated cheque Plc-4y1  
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保付支票certified cheque cv8L-Z>x.=  
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未获兑现支票，退票returned cheque Q
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横线支票crossed cheque SQ@y;|(  
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普通横线general crossing #HYr0Tw6`  
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特别横线special crossing '-QwssE  
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空白支票blank cheque &)2i[X  
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失效支票，过期支票stale cheque D{!6Y*d6&s  
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普通支票open cheque ,aOl_o -&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v>:Ur}u!D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Amp#GR1CA  
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支票换现金||兑现to cash a cheque 6 uv#de  
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清理票款to clear a cheque kd>hhiz|  
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保证兑现to certify a cheque j@=%_^:i  
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填写支票数额to fill up a cheque y.anl  
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支票上划线to cross a cheque 3e #p@sB  
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开发支票to make out a cheque |"?M1*g  
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签发支票，开立支票to draw a cheque||to issue a cheque D~biKrg?=  
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透支支票to overdraw a cheque #G.ulX  
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背书支票to endorse a cheque ,
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请付票款||清付票款to pay a cheque||to honour a cheque g@rb  
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支票退票to dishonour a cheque 7/!8e.M\  
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拒付支票to refuse a cheque  rw: c  
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拒付支票to stop payment of a cheque ao%NK<Lt  
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提示要求付款to present for payment 2w59^"<,  
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见票即付持票人payable to bearer 0F]>Jby  
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支付指定人payable to order ;fsZ7k4]do  
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已过期||无效out of date||stale |k+8<\  

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请给出票人R/D||refer to drawer =G]1LTI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .P;*Dws  
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文字与数字不一致words and figures differ .Si,dc\  
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支票 fF?z|  
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时间已过account closed 0ZBJ~W  
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更改处应加盖印章alterations require initials  CsTF  
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时间已过effects not cleared 3{ LP?w:@  
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停止付款payment stopped t *1u[~=  
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支票毁损cheque mutilated 9/hrjItV  
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汇款||寄钱to remit||to send money ?*E'^~,H)  
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寄票供取款||支票支付to send a cheque for payment #>%X_o-o23  
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寄款人a remitter WpF2)R}G=  
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收款人a remittee I 6<*X  
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国外汇票foreign Bill {jYOsl  
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国内汇票inland Bill uM_#  
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跟单汇票documentary bill *Txl+zTY  
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空头汇票accommodation bill x9;gT&@H  
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原始汇票original bill XVKfl3'%  
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改写||换新票据renewed bill !1q 9+e  
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即期汇票sight bill||bill on demand AgFVv5  
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…days after date||…days after date…日后付款 \>CYC|  
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…months after date||…months after date…月后付款 du)~kU>l  
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见票后…日付款…days after sight||…days sight :,J}z~I,lB  
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见票后…月付款…months after sight||…months sight O2BW6Wc  
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同组票据set of bills -u?S=h}  
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单张汇票sola of exchange||sole of exchange j{NNSi3  
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远期汇票usance bill||bill at usance s1e:v+B]  
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长期汇票long bill PSPmO'C+  
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短期汇票short bill @DZB9DDR  
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逾期汇票overdue bill j%y$_9a7  
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宽限日期days of grace 5cEcTJL[C  
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电汇telegraphic transfer （T.T） =IUUeFv +r  
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邮汇postal order||postal note （Am.）||post office order||money order C#H:-Q&  
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本票promissory note （P/N） 8P"_#M?!  

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押汇负责书||押汇保证书letter of hypothecation a\%xB >LX  
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副保||抵押品||付属担保物collateral security eQVZO>)P1+  
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担保书trust receipt||letter of indemnity 8o/}}=m$  
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承兑||认付acceptance 8HZs>l  
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单张承兑general acceptance HF qm6|  
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有条件承兑qualified acceptance '*Almv{  
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附条件认付conditional acceptance {<5ybbhLV  
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部分认付partial acceptance   *#TYqCc+g