[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。   zG. \xmp  
会计报表statement of account p9`!.~[  
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往来帐目account current _P{f+HxU  
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现在往来帐||存款额current accout ^.HvuG},O  
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销货帐account sales 4
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共同计算帐项joint account 9-3, DxZ}  
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未决帐项outstanding account + ;LO|!  
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贷方帐项credit account||creditor account J{!U;r!6  
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借方帐项debit account||debtor account JuKG#F#,  
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应付帐||应付未付帐account payable v6C$Y+5~  
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应收帐||应收未收帐account receivable \}Al85  
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新交易||新帐new account 3%[;nhbA7  
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未决帐||老帐old account W=:AOBK  
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现金帐cash account 64i *_\UKe  
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流水帐running account y1)ZO_'  
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暂记帐||未定帐suspense account hYht8?6}m  
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过期帐||延滞帐overdue account||pastdue account ]t0St~qUL)  
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杂项帐户sundry account )dd1B>ej]  
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详细帐单||明细表detail account [{$%9lm  
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呆帐bad account Q
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会计项目title of account =C2KHNc  
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会计薄||帐薄account-book 5Xf]j=_  
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营业报告书||损益计算表account of budiness||business report P(3k1S M  
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借贷细帐||交验帐account rendered q)mG6Su d  
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明细帐account stated &JXb) W  
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与…银行开立一户头to open an account with ,3!$mQL=  
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与…银行建立交易to keep account with mU]VFPr5  
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继续记帐to keep account FpiTQC7d  
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与…有交易to have an account with 0'Si ^>bW  
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作成会计帐||有往来帐项to make out an account with Kp6 @?  
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清算||清理债务to make up an account Z;%uDlcXI  
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清洁帐目||与…停止交易to close ones account with At"$Cu!k  

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结帐to close an account "bIb?e2h9G  
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清理未付款to ask an account||to demand an account &yvv
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结清差额to balance the account with b!P,+!<  
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清算to settle an account||to liquidate an account||to square an account O|V0W
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审查帐目||监查帐目to audit an account Ifn|wrx;g  
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检查帐目to examine an account +Yc^w5 !(  
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转入A的帐户to charge the amount to As account c|k_[
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以计帐方式付款to pay on account KClkPL!jP  
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代理某人||为某人on ones account||on account of one 5rows]EJJl  
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为自己计算||独立帐目on ones own account (oGYnN,2  
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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 N1Vj;-  
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按某人指示||列入某人帐户by order and for account of one ZAr6RRv ^  
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列入5月份帐目for May account ',r` )9o  
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编入某中帐项下to pass to the account of||to place to the account of 4Hz3KKu  
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寄出清算书to send in an account||to send in render an account }|Qh+{H*.  
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支票薄cheque book CtCReH03  
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支票陈票人cheque drawer &V?+Y2  
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持票人cheque holder !igPyhi,hl  
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不记名支票cheque to bearer||bearer cheque X%YZQc9  
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记名支票||认人支票cheque to order 5;XC!Gz  
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到期支票antedated cheque }ekNZNcuM  
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未到期支票postdated cheque &MX&5@ Vu  
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保付支票certified cheque )j8'6tk)Z  
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未获兑现支票，退票returned cheque l iY/BkpH  
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横线支票crossed cheque #bd=G(o~6  
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普通横线general crossing g
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特别横线special crossing !IJ YaQ6z  
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空白支票blank cheque %Ok#~>c  
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失效支票，过期支票stale cheque \)*\$I\]  
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普通支票open cheque GfgHFv  
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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#d3W| ~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |s#,^SJ0  
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支票换现金||兑现to cash a cheque B|syb!g  
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清理票款to clear a cheque 2kgSIvk\  
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保证兑现to certify a cheque k-4
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填写支票数额to fill up a cheque bz1`f>%l  
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支票上划线to cross a cheque IM,d6lN6s  
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开发支票to make out a cheque {Zs EYUP  
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签发支票，开立支票to draw a cheque||to issue a cheque pgUjje>#  
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透支支票to overdraw a cheque D7IhNWrgj  
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背书支票to endorse a cheque ?:5/4YC   
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请付票款||清付票款to pay a cheque||to honour a cheque eOb)uIF  
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支票退票to dishonour a cheque '^Q$:P{G?  
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拒付支票to refuse a cheque f(EO|d^u  
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拒付支票to stop payment of a cheque 2/))Y\~  
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提示要求付款to present for payment ]<;y_  
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见票即付持票人payable to bearer [.;I}  
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支付指定人payable to order H=XdgOui  
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已过期||无效out of date||stale ,W$&OD  
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请给出票人R/D||refer to drawer Q+IB&LdE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =s:Z-*vy!  
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文字与数字不一致words and figures differ Q^'xVS_.  
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支票 qjN*oM,  
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时间已过account closed /vLW{%  
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更改处应加盖印章alterations require initials 0>3Sn\gZ(  
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时间已过effects not cleared "i\^GK=  
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停止付款payment stopped u"U7aYGkY  
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支票毁损cheque mutilated (J.U{N v  
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汇款||寄钱to remit||to send money cJ'OqV F  

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寄票供取款||支票支付to send a cheque for payment =DXN`]uN  

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寄款人a remitter Z)<lPg!YAR  
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收款人a remittee UYhxgPGsj  
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国外汇票foreign Bill
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国内汇票inland Bill /sdZf
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跟单汇票documentary bill _>4)q=  
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空头汇票accommodation bill 6>z,7 [  
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原始汇票original bill _P*QX  
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改写||换新票据renewed bill es<   
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即期汇票sight bill||bill on demand "NTiQ}i  
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…days after date||…days after date…日后付款 \J(kM,ZJ  
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…months after date||…months after date…月后付款 0e1-ZP CDj  
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见票后…日付款…days after sight||…days sight IL`=r6\  
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见票后…月付款…months after sight||…months sight OsKtxtLO  
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同组票据set of bills uaZHM@D  
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单张汇票sola of exchange||sole of exchange O&,8X-Ix  
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远期汇票usance bill||bill at usance [v\m)5  
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长期汇票long bill s
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短期汇票short bill 4u+0 )<  
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逾期汇票overdue bill B{*{9!(l9  
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宽限日期days of grace [FLR&=.(  
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电汇telegraphic transfer （T.T） ZvMU3]
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邮汇postal order||postal note （Am.）||post office order||money order _^NyLI%  
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本票promissory note （P/N） j[.nk  
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押汇负责书||押汇保证书letter of hypothecation o]RZd--c<  
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副保||抵押品||付属担保物collateral security a[ayr$Hk?  
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担保书trust receipt||letter of indemnity m\X\Xp~A  
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承兑||认付acceptance Kk6=61}A  
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单张承兑general acceptance I<ohh`.  
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有条件承兑qualified acceptance ?5J#  
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附条件认付conditional acceptance #[bL9R5NC  
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部分认付partial acceptance   .8u
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