[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。   gbjql+Mx+  
会计报表statement of account LHHDD\X   
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往来帐目account current QRlrcauM  
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现在往来帐||存款额current accout CkEbSa<)hK  
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销货帐account sales m!^z{S
  
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共同计算帐项joint account f]DO2r  
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未决帐项outstanding account f~v@;/HL  
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贷方帐项credit account||creditor account 4=7h1qex  
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借方帐项debit account||debtor account Bb@m-+f  
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应付帐||应付未付帐account payable Z Ne(sg~G  
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应收帐||应收未收帐account receivable 2t1u{  
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新交易||新帐new account YLFM3IaP  
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未决帐||老帐old account oz#;7 ?9  
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现金帐cash account b,o@m  
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流水帐running account X@up=
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暂记帐||未定帐suspense account Ry4`Q$=:  
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过期帐||延滞帐overdue account||pastdue account 7B8.;0X$W  
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杂项帐户sundry account VMgO1-F  
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详细帐单||明细表detail account ?0VETa ~m  
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呆帐bad account a+#Aitd  
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会计项目title of account CZ.XEMN\  
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会计薄||帐薄account-book U5pg<xI  
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营业报告书||损益计算表account of budiness||business report QZ^P2==x  
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借贷细帐||交验帐account rendered  1@p'><\  
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明细帐account stated xXn2M*g  
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与…银行开立一户头to open an account with TOvpv@?-  
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与…银行建立交易to keep account with |(6H)S]$  
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继续记帐to keep account zy!mP  
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与…有交易to have an account with B9(e"cMm  
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作成会计帐||有往来帐项to make out an account with $`O%bsj X  
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清算||清理债务to make up an account q]r
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清洁帐目||与…停止交易to close ones account with SB}0u=5  
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结帐to close an account uxsfQ%3`#  
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清理未付款to ask an account||to demand an account t3b64J[A{  
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结清差额to balance the account with ^:F |2
 
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清算to settle an account||to liquidate an account||to square an account d|?'yX  
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审查帐目||监查帐目to audit an account Zz@0Oj!`  
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检查帐目to examine an account R]y[n;aGC  
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转入A的帐户to charge the amount to As account 3xU in  
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以计帐方式付款to pay on account PIxd'B*MF  
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代理某人||为某人on ones account||on account of one TDtS^(2A7K  
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为自己计算||独立帐目on ones own account yS)73s/MrY  
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由某人收益并负风险on ones account and risk||for ones account and risk cJ> #jl&  
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由某人负担for ones account||for account of one t
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按某人指示||列入某人帐户by order and for account of one 8LMO2Wyq  
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列入5月份帐目for May account XYM 5'  
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编入某中帐项下to pass to the account of||to place to the account of _+vE( :T  
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寄出清算书to send in an account||to send in render an account Hlr[x  
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支票薄cheque book ]&dU%9S  
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支票陈票人cheque drawer XmK2Xi;=b  
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持票人cheque holder Bv)^GU&  
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不记名支票cheque to bearer||bearer cheque X &z|im'd  
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记名支票||认人支票cheque to order T;f`ND2fY  
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到期支票antedated cheque 7j ]d{lD  
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未到期支票postdated cheque k`5jy~;  
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保付支票certified cheque X#|B*t34  
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未获兑现支票，退票returned cheque x?aNK$A~X  
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横线支票crossed cheque ;yvx-  
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普通横线general crossing `Mh3v@K:  
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特别横线special crossing 9?jD90@ }  
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空白支票blank cheque 7z_ EX8^  
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失效支票，过期支票stale cheque %
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普通支票open cheque .+@;gVZx1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x%hV5KW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?g6x y[  
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支票换现金||兑现to cash a cheque ep$C nBwE  
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清理票款to clear a cheque  y[C++Q  
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保证兑现to certify a cheque Fv<^\q  
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填写支票数额to fill up a cheque AgBXB%).  
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支票上划线to cross a cheque 0E<xzYo  
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开发支票to make out a cheque S{0iPdUC  
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签发支票，开立支票to draw a cheque||to issue a cheque vOIzfwYG9  
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透支支票to overdraw a cheque OpNxd]"T  

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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 v|7=IJ  
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支票退票to dishonour a cheque 9K6G%  
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拒付支票to refuse a cheque 7;i [  
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拒付支票to stop payment of a cheque z|k0${iu#  
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提示要求付款to present for payment >* )fmfY  
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见票即付持票人payable to bearer z#|tcHVFT  
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支付指定人payable to order GpZ}xY'|w,  
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已过期||无效out of date||stale xo.k:F  
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请给出票人R/D||refer to drawer Gv+$7{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h0oe'Xov  
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文字与数字不一致words and figures differ X? l5}  
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支票 O\+b1+&b3Y  
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时间已过account closed &~KAZ}xu  
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更改处应加盖印章alterations require initials HPc~wX  
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时间已过effects not cleared p~3 (nk<+  
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停止付款payment stopped ~Z:)Y*  
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支票毁损cheque mutilated GCj[ySCD  
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汇款||寄钱to remit||to send money -xVZm8y  
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寄票供取款||支票支付to send a cheque for payment 7DPxz'7):  
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寄款人a remitter iyv
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收款人a remittee va2FgW`Bd+  
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国外汇票foreign Bill - VdCj%r>  
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国内汇票inland Bill 2 b80b50  
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跟单汇票documentary bill zm mkmTp  
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空头汇票accommodation bill #y f  
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原始汇票original bill {s
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改写||换新票据renewed bill 3X#Cep20a  
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即期汇票sight bill||bill on demand dKY#Tl]  
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…days after date||…days after date…日后付款 XUA%3Xr  
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…months after date||…months after date…月后付款 81!gp7c  
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见票后…日付款…days after sight||…days sight %'/^[j#

 
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见票后…月付款…months after sight||…months sight U|b)Bw<P  
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同组票据set of bills xyHv7u%*  
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单张汇票sola of exchange||sole of exchange -"I9`  
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远期汇票usance bill||bill at usance gX|\O']6  
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长期汇票long bill L\R(//V  
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短期汇票short bill 4y!GFhMh  
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逾期汇票overdue bill wxN&k$`a  
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宽限日期days of grace E,fbIyX  
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电汇telegraphic transfer （T.T） ^gkKk&~A5?  
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邮汇postal order||postal note （Am.）||post office order||money order .KtK<Ps[S  
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本票promissory note （P/N） w ~^{V4V  
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押汇负责书||押汇保证书letter of hypothecation (j(9'DjP  
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副保||抵押品||付属担保物collateral security tgHN\@yj  
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担保书trust receipt||letter of indemnity :Zo^Uc:*w  
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承兑||认付acceptance AS0mMHJk  
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单张承兑general acceptance Ga V OMT  
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有条件承兑qualified acceptance 3>=G-AH/$K  
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附条件认付conditional acceptance db}lN  
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部分认付partial acceptance   07:h4beT