[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。   Ir#]p9:x  
会计报表statement of account lha)4d  
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往来帐目account current SMonJ;Y  
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现在往来帐||存款额current accout
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销货帐account sales V/`vX;
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共同计算帐项joint account /z!Tgs4  
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未决帐项outstanding account =WT&unw}
 
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贷方帐项credit account||creditor account z
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借方帐项debit account||debtor account pT{is.RM  
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应付帐||应付未付帐account payable hC[=e`j  
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应收帐||应收未收帐account receivable z%S$~^ =b  
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新交易||新帐new account
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未决帐||老帐old account )X?oBNsj  
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现金帐cash account 

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流水帐running account \_WR:?l  
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暂记帐||未定帐suspense account G<M0KU(  
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过期帐||延滞帐overdue account||pastdue account +q'\rpt  
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杂项帐户sundry account Ie(i1?`A8  
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详细帐单||明细表detail account `Jk0jj6Z  
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呆帐bad account I<O$);DV'  
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会计项目title of account Ux7LN@4og  
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会计薄||帐薄account-book tGgxID  
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营业报告书||损益计算表account of budiness||business report 5X20/+aT  
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借贷细帐||交验帐account rendered lFGuQLuqA{  
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明细帐account stated y6nP=g|')>  
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与…银行开立一户头to open an account with xIGq+yd(  
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与…银行建立交易to keep account with !l9{R8m>eJ  
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继续记帐to keep account +4s]#{mP  
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与…有交易to have an account with qD{1X25O  
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作成会计帐||有往来帐项to make out an account with A`n>9|R  
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清算||清理债务to make up an account 8:$h &aBI  
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清洁帐目||与…停止交易to close ones account with FJ_7<4ET  
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结帐to close an account .xN<<+|_v'  
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清理未付款to ask an account||to demand an account Sc7 Ftb%  
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结清差额to balance the account with l=E 86"m  
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清算to settle an account||to liquidate an account||to square an account YzESVTh  
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审查帐目||监查帐目to audit an account <Ht"t]u*Bn  
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检查帐目to examine an account k+J%o%* <  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account )ros-dp`  
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代理某人||为某人on ones account||on account of one ,X|Oe@/  
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为自己计算||独立帐目on ones own account L^JU{\C  
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由某人收益并负风险on ones account and risk||for ones account and risk }F>RIjj  
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由某人负担for ones account||for account of one jj{:=lZB  
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按某人指示||列入某人帐户by order and for account of one j,OA>{-$  
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列入5月份帐目for May account HhynU/36  
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编入某中帐项下to pass to the account of||to place to the account of && ]ix3  
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寄出清算书to send in an account||to send in render an account #w;"s*  
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支票薄cheque book -8)Hulo/{U  
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支票陈票人cheque drawer - +a,Ej  
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持票人cheque holder H'i\N?VL  

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不记名支票cheque to bearer||bearer cheque ?l~qb]._  
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记名支票||认人支票cheque to order ,=e.QAF!"  
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到期支票antedated cheque u.A}&'H  
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未到期支票postdated cheque #e.x]v:  
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保付支票certified cheque w7`pbcY,  
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未获兑现支票，退票returned cheque G+fo'ThG  
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横线支票crossed cheque </'n={+q  
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普通横线general crossing <cZ/_+H%
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特别横线special crossing vJs6nVbK  
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空白支票blank cheque E!ZLVR.K  
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失效支票，过期支票stale cheque Cgln@Rz  
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普通支票open cheque p5qfv>E8)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ` Ft-1eE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]gX8z#*k  
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支票换现金||兑现to cash a cheque P(yLRc
 
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清理票款to clear a cheque ">!pos`<C  
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保证兑现to certify a cheque tq,^!RSbZ  
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填写支票数额to fill up a cheque !YpH\wUyvP  
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支票上划线to cross a cheque <V}q8k  
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开发支票to make out a cheque pRh9+1EM;  
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签发支票，开立支票to draw a cheque||to issue a cheque ";`jS&"=  
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透支支票to overdraw a cheque W$wX[  
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背书支票to endorse a cheque 2gklGDJD  
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请付票款||清付票款to pay a cheque||to honour a cheque d3\?:}o,  
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支票退票to dishonour a cheque )TVd4s(e  
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拒付支票to refuse a cheque QjXJo$I6  
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拒付支票to stop payment of a cheque i"n_oO  
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提示要求付款to present for payment ZY7-.  
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见票即付持票人payable to bearer 451.VI}MR  
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支付指定人payable to order %U}6(~  
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已过期||无效out of date||stale \ ;]{`  
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请给出票人R/D||refer to drawer NBasf n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5tkKd4VfL
 
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文字与数字不一致words and figures differ ;Qq_  
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支票 M
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时间已过account closed j>\rs|^O  
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更改处应加盖印章alterations require initials 44~ReN}`  
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时间已过effects not cleared Jia@HrLR  
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停止付款payment stopped KK
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支票毁损cheque mutilated lU=V CuW!  
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汇款||寄钱to remit||to send money K\B!tk  
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寄票供取款||支票支付to send a cheque for payment x4g6Qze  
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寄款人a remitter +& f_k@+  
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收款人a remittee u:(=gj,~
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国外汇票foreign Bill x~Z7p)D_<  
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国内汇票inland Bill ph(LsPT-  
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跟单汇票documentary bill B3[X{n$px  
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空头汇票accommodation bill 0]DX KI  
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原始汇票original bill s2N'Ip  
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改写||换新票据renewed bill a8[%-eW,  
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即期汇票sight bill||bill on demand MxGQM>  
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…days after date||…days after date…日后付款 Lnn^j#n  
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…months after date||…months after date…月后付款 5$Kv%U  
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见票后…日付款…days after sight||…days sight Oa@SyroF=  
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见票后…月付款…months after sight||…months sight d@Bd*iI<  
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同组票据set of bills qIzv|Nte  
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单张汇票sola of exchange||sole of exchange /!"sPtIh  
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远期汇票usance bill||bill at usance K;\fJ2ag  
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长期汇票long bill yG#x*\9  
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短期汇票short bill \Y:zg3q*  
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逾期汇票overdue bill G [yI[7=d  
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宽限日期days of grace URr{J}5  
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电汇telegraphic transfer （T.T） #xq|/JWs  
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邮汇postal order||postal note （Am.）||post office order||money order a63Ud<_a7  
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本票promissory note （P/N） W{}M${6&  
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押汇负责书||押汇保证书letter of hypothecation xCu\jc)2  
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副保||抵押品||付属担保物collateral security l>7?B2^<E  
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担保书trust receipt||letter of indemnity [&p/7  
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承兑||认付acceptance P[
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单张承兑general acceptance NQd0$q  
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有条件承兑qualified acceptance G/_8xmsU  
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附条件认付conditional acceptance "!o|^nN,  
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部分认付partial acceptance   ~/Kqkhq+c