[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。   ng"R[/)In  
会计报表statement of account vdV@G`)HPr  
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往来帐目account current nD6NLV%2x  
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现在往来帐||存款额current accout 8HDYA$L  
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销货帐account sales j#rjYiYKy  
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共同计算帐项joint account rO
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未决帐项outstanding account mII7p LbQ  
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贷方帐项credit account||creditor account F%M4i`Vh  
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借方帐项debit account||debtor account e=e^;K4  
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应付帐||应付未付帐account payable Ws$
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应收帐||应收未收帐account receivable ?tx%KU\3  
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新交易||新帐new account lOB*M!8   
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未决帐||老帐old account Z1Y/2MVSb  
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现金帐cash account uzG{jc^  
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流水帐running account Zfwhg4G~  
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暂记帐||未定帐suspense account 9NzK1V0X  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account d}B_ wz'  
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详细帐单||明细表detail account HgVPyo  
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呆帐bad account [-X

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会计项目title of account rHSA5.[1P  
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会计薄||帐薄account-book TK! D=M  
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营业报告书||损益计算表account of budiness||business report @Yzdq\FI  
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借贷细帐||交验帐account rendered !k5I#w:  
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明细帐account stated n7A %y2  
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与…银行开立一户头to open an account with 3QZ~t#,7ij  
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与…银行建立交易to keep account with >du _/*8:  
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继续记帐to keep account s.uw,x  

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与…有交易to have an account with PV(TDb:0  
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作成会计帐||有往来帐项to make out an account with {>]7xTpwZ  
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清算||清理债务to make up an account xRiWg/Z~  
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清洁帐目||与…停止交易to close ones account with QPZ|C{Ce  
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结帐to close an account q\I2lZ  
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清理未付款to ask an account||to demand an account FHv^^
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结清差额to balance the account with H% &e[PU  
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清算to settle an account||to liquidate an account||to square an account E4;@P']`  
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审查帐目||监查帐目to audit an account %]iE(!>3oy  
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检查帐目to examine an account P)9$}9i  
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转入A的帐户to charge the amount to As account jSKhWxL;'  
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以计帐方式付款to pay on account p@Va`:RDW  
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代理某人||为某人on ones account||on account of one ^v+3qm@,  
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为自己计算||独立帐目on ones own account piPx8jT`F  
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由某人收益并负风险on ones account and risk||for ones account and risk UU;U,q  
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由某人负担for ones account||for account of one `
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account T^F9A55y  
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编入某中帐项下to pass to the account of||to place to the account of t,4'\nv*  
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寄出清算书to send in an account||to send in render an account &E+2  
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支票薄cheque book </@3}rfUPg  
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支票陈票人cheque drawer ?$Tp|<tx#  
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持票人cheque holder wz1fl#WU  
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不记名支票cheque to bearer||bearer cheque azT@S=,  
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记名支票||认人支票cheque to order ;c;5O@R}3  
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到期支票antedated cheque WAWy3i  
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未到期支票postdated cheque QT[yw6Z  
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保付支票certified cheque 2S#|[wq(  
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未获兑现支票，退票returned cheque ;wF 0s  
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横线支票crossed cheque 1w|C+m/(  
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普通横线general crossing $CgR~D2G  
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特别横线special crossing y^xEZD1X6-  
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空白支票blank cheque z&x3":@u<  
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失效支票，过期支票stale cheque Z#nPn>,q  
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普通支票open cheque 2$OI(7b=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +T|M U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TcjTF|q>  
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支票换现金||兑现to cash a cheque g.9:R=JPT  
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清理票款to clear a cheque #MwNyZ  
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保证兑现to certify a cheque czH`a=mjH  
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填写支票数额to fill up a cheque : U:>X6f  
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支票上划线to cross a cheque H)u<$y!8  
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开发支票to make out a cheque kl&9M!;:n  
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签发支票，开立支票to draw a cheque||to issue a cheque _Vj uQ  
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透支支票to overdraw a cheque /ZcqKC  
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背书支票to endorse a cheque LBs:O*;  
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请付票款||清付票款to pay a cheque||to honour a cheque e,0y+~  
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支票退票to dishonour a cheque kq m$a  
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拒付支票to refuse a cheque 9sR?aW^$,/  
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拒付支票to stop payment of a cheque 6)QJms  
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提示要求付款to present for payment 2d`:lk%\  
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见票即付持票人payable to bearer _Coh11  
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支付指定人payable to order X9d~r_2&m<  
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已过期||无效out of date||stale w,'"2^Cwy  
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请给出票人R/D||refer to drawer )7H  s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K1F,M9 0]  
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文字与数字不一致words and figures differ n$ri:~s  
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支票 Zv`j+b  
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时间已过account closed d]v4`nc  
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更改处应加盖印章alterations require initials LOD'iiH6  
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时间已过effects not cleared Ew4>+o!  
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停止付款payment stopped ?D].Za^km  
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支票毁损cheque mutilated a:PS}_.  
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汇款||寄钱to remit||to send money 0/8r YBV  
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寄票供取款||支票支付to send a cheque for payment idm!6]  
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寄款人a remitter p0KkPE">p4  
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收款人a remittee Xd_86q8o  
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国外汇票foreign Bill *t;'I -1w^  
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国内汇票inland Bill YfC1.8  
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跟单汇票documentary bill }]pq&v!  
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空头汇票accommodation bill JM5w`=  
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原始汇票original bill aU]A#g   
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改写||换新票据renewed bill UV%Al)3  
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即期汇票sight bill||bill on demand 0c4H2RW  
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…days after date||…days after date…日后付款 
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…months after date||…months after date…月后付款 >3V{I'^^-  
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见票后…日付款…days after sight||…days sight 4y&%YLMpl  
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见票后…月付款…months after sight||…months sight :T(3!}4  
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同组票据set of bills Fyy)665x/  
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单张汇票sola of exchange||sole of exchange bD[W`yW0  
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远期汇票usance bill||bill at usance e[f}Lxln  
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长期汇票long bill xMNUyB{?  
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短期汇票short bill % "|I` m  
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逾期汇票overdue bill 5s3!{zT{  
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宽限日期days of grace >5Y%4++(  
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电汇telegraphic transfer （T.T） t]LOBy-Kv  
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邮汇postal order||postal note （Am.）||post office order||money order Fd!Np7xw  
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本票promissory note （P/N） gX
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押汇负责书||押汇保证书letter of hypothecation .|Unq`ll  
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副保||抵押品||付属担保物collateral security }ZaZPB/_}P  
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担保书trust receipt||letter of indemnity ?wM{NVt#-  
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承兑||认付acceptance k# -u !G  
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单张承兑general acceptance pjG/`  
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有条件承兑qualified acceptance g~ub
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附条件认付conditional acceptance 3i
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部分认付partial acceptance   H5MO3DJ