[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。   U!q[e`B  
会计报表statement of account YwT-T,oD  
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往来帐目account current hY\{|  
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现在往来帐||存款额current accout - HOnB=  
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销货帐account sales jD<pIHau  
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共同计算帐项joint account mb\t/p  
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未决帐项outstanding account CUhV$A#oo  
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贷方帐项credit account||creditor account LdTIR]  
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借方帐项debit account||debtor account af>3V(7  
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应付帐||应付未付帐account payable U )Zt-og  
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应收帐||应收未收帐account receivable qC j*>D  
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新交易||新帐new account @ M[Q$:  
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未决帐||老帐old account v>I<|  
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现金帐cash account T +\B'"  
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流水帐running account B!`\L!  
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暂记帐||未定帐suspense account 44Qk;8*  
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过期帐||延滞帐overdue account||pastdue account nt`<y0ta
 
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杂项帐户sundry account u9@
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详细帐单||明细表detail account E@]sq A  
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呆帐bad account *s36OF!  
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会计项目title of account U_}hfLILi  
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会计薄||帐薄account-book "$Y(NFb  
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营业报告书||损益计算表account of budiness||business report tUrNp~ve,  
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借贷细帐||交验帐account rendered b+_hI)T  
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明细帐account stated c0SX]4} G  
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与…银行开立一户头to open an account with D|"sE>  
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与…银行建立交易to keep account with 3m3 EXz  
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继续记帐to keep account @{'o#EJY  
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与…有交易to have an account with |^>u< E5  
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作成会计帐||有往来帐项to make out an account with rtcJ=`)0`  
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清算||清理债务to make up an account H&w(]PDh  
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清洁帐目||与…停止交易to close ones account with #W_i{
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结帐to close an account MacL3f  
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清理未付款to ask an account||to demand an account `'dX /d  
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结清差额to balance the account with ;JMOsn}
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清算to settle an account||to liquidate an account||to square an account x0}<n99qE  
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审查帐目||监查帐目to audit an account %#[r_QQ^   
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检查帐目to examine an account ,Y 

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转入A的帐户to charge the amount to As account ?yK%]1O  
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以计帐方式付款to pay on account V1UUAvN7s  
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代理某人||为某人on ones account||on account of one

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为自己计算||独立帐目on ones own account yhJA;&}>  
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由某人收益并负风险on ones account and risk||for ones account and risk !#_h2a  
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由某人负担for ones account||for account of one % RBI\tj  
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按某人指示||列入某人帐户by order and for account of one D=q;+,Pc  
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列入5月份帐目for May account ` + n  
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编入某中帐项下to pass to the account of||to place to the account of 9wYt
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寄出清算书to send in an account||to send in render an account ,SE
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支票薄cheque book 9Qs"X7 iH  
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支票陈票人cheque drawer  L@k;L  

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持票人cheque holder mJDKxgGK  
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不记名支票cheque to bearer||bearer cheque j~L1~@  
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记名支票||认人支票cheque to order vo( j@+dz  
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到期支票antedated cheque :rs\ydDUF  
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未到期支票postdated cheque {EoyMJgz  
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保付支票certified cheque =Z>V}`n  
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未获兑现支票，退票returned cheque `7qp\vYL  
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横线支票crossed cheque `)C`_g3Ew  
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普通横线general crossing C94UF7al  
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特别横线special crossing @Rb1)$~#  
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空白支票blank cheque T!xy^n]}  
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失效支票，过期支票stale cheque OUk5c$M(  
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普通支票open cheque zu*G4?]~h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XhD fI &  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ftH%, /,  
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支票换现金||兑现to cash a cheque 10 H!  
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清理票款to clear a cheque to|9)\  
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保证兑现to certify a cheque M>gZVB,eP>  
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填写支票数额to fill up a cheque dTQvz9C  
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支票上划线to cross a cheque p}7&x[fTLk  
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开发支票to make out a cheque []!r|R3  
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签发支票，开立支票to draw a cheque||to issue a cheque Y(Ezw !a  
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透支支票to overdraw a cheque %<|KJb4?  
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背书支票to endorse a cheque 1W<_5 j_  
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请付票款||清付票款to pay a cheque||to honour a cheque #zs\Z]3#  
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支票退票to dishonour a cheque S]=Vr%irX  
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拒付支票to refuse a cheque Z@/5~p  
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拒付支票to stop payment of a cheque 5305N!  
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提示要求付款to present for payment hAyPaS#  
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见票即付持票人payable to bearer x's-UO"^  
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支付指定人payable to order $u"$mg7x  
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已过期||无效out of date||stale hiHp@"l<  
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请给出票人R/D||refer to drawer c.v)M\:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e*H$c?7NL  
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文字与数字不一致words and figures differ fif<[Ax  
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支票 cC.DBYV+-  
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时间已过account closed kM`#U *j  
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更改处应加盖印章alterations require initials mM.&c5U  
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时间已过effects not cleared 8 t%1x|!  
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停止付款payment stopped e$=|-Jz  
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支票毁损cheque mutilated ny=iAZM>q  
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汇款||寄钱to remit||to send money t ,$)PV
 
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寄票供取款||支票支付to send a cheque for payment Kl?1)u3^4  
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寄款人a remitter d yd_dK/  
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收款人a remittee yFG&Ir  
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国外汇票foreign Bill Dg`W{oj  
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国内汇票inland Bill N5^:2ag  
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跟单汇票documentary bill 2 E^P=jU`  
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空头汇票accommodation bill Y%3j>_\;  
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原始汇票original bill H,'c&  
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改写||换新票据renewed bill ]#`bYh^y  
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即期汇票sight bill||bill on demand HO"(eDW6z  
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…days after date||…days after date…日后付款 )j](_kvK  
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…months after date||…months after date…月后付款 D3eK!'qS  
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见票后…日付款…days after sight||…days sight 4R6X"T9-  
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见票后…月付款…months after sight||…months sight NFQ0/iuW  
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同组票据set of bills D`u{U]  
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单张汇票sola of exchange||sole of exchange #VLTx!5o  
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远期汇票usance bill||bill at usance \eN}V  
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长期汇票long bill 'i}Q R~pe  
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短期汇票short bill VQ+Xh  
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逾期汇票overdue bill OfPWqNpO  
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宽限日期days of grace o
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电汇telegraphic transfer （T.T） u\50,N9Wp{  
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邮汇postal order||postal note （Am.）||post office order||money order 4jvgyi9  
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本票promissory note （P/N） QD<f)JZK  
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押汇负责书||押汇保证书letter of hypothecation Ue! &Vm  
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副保||抵押品||付属担保物collateral security -|
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担保书trust receipt||letter of indemnity }5\F<b^@Y  
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承兑||认付acceptance ,F]Y,"x:  
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单张承兑general acceptance >T=($:n  
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有条件承兑qualified acceptance 1ve %xF  
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附条件认付conditional acceptance W$=Ad *  
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部分认付partial acceptance   yHsmX2s