[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。   ]{iQ21`a-  
会计报表statement of account Q;u pau  
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往来帐目account current ]tD]Wx%  
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现在往来帐||存款额current accout 0mnw{fE8_  
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销货帐account sales Fp:'MX  
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共同计算帐项joint account : 'c&,oLY  
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未决帐项outstanding account VnzZTGs  
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贷方帐项credit account||creditor account OPi

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借方帐项debit account||debtor account Tk>#G{Wb-  
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应付帐||应付未付帐account payable 6mE\OS-I  
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应收帐||应收未收帐account receivable :A
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新交易||新帐new account CAe!7HiR  
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未决帐||老帐old account N;R^h? '  
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现金帐cash account 7nSxi+6e  
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流水帐running account KXrjqqXs  
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暂记帐||未定帐suspense account .X&9Q9T=#  
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过期帐||延滞帐overdue account||pastdue account ta0|^KAA  
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杂项帐户sundry account 6b,
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详细帐单||明细表detail account DD Z@$L!  
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呆帐bad account AX INThJ  
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会计项目title of account _{>vTBU4F  
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会计薄||帐薄account-book x^ni1=kU  
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营业报告书||损益计算表account of budiness||business report nTas~~
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借贷细帐||交验帐account rendered t
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明细帐account stated x2EUr,7  
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与…银行开立一户头to open an account with !if   
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与…银行建立交易to keep account with :/#rZPPF  
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继续记帐to keep account _#niyW+?~  
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与…有交易to have an account with 9Na$W:P c  
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作成会计帐||有往来帐项to make out an account with zda 3 ,U2o  
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清算||清理债务to make up an account ]'}L 1r  
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清洁帐目||与…停止交易to close ones account with O?2DQY?jT  
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结帐to close an account *p U x8yB  
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清理未付款to ask an account||to demand an account %Zi} MPx  
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结清差额to balance the account with q
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清算to settle an account||to liquidate an account||to square an account xpt:BBo  
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审查帐目||监查帐目to audit an account wT@og|M  
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检查帐目to examine an account )e{aN+  
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转入A的帐户to charge the amount to As account +[VXs~I q  
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以计帐方式付款to pay on account _)8s'MjA:&  
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代理某人||为某人on ones account||on account of one A^g(k5M*  
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为自己计算||独立帐目on ones own account Xvu(vA  
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由某人收益并负风险on ones account and risk||for ones account and risk dd;~K&_Q/i  
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由某人负担for ones account||for account of one e6*8K@LHB  
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按某人指示||列入某人帐户by order and for account of one o-5TC  
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列入5月份帐目for May account [n@] r2g)3  
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编入某中帐项下to pass to the account of||to place to the account of 04ui`-c(  
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寄出清算书to send in an account||to send in render an account r!v\"6:OM  
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支票薄cheque book `Di{}/2  
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支票陈票人cheque drawer >4TO=i  
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持票人cheque holder /ZX}Nc g  
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不记名支票cheque to bearer||bearer cheque -"x$ZnHU  
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记名支票||认人支票cheque to order KNl$3
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到期支票antedated cheque >P(.:_^p  
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未到期支票postdated cheque  " bG2:  
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保付支票certified cheque 42{~Lhxt  
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未获兑现支票，退票returned cheque 4H/OBR  
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横线支票crossed cheque  XppOU  
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普通横线general crossing }H4RR}g  
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特别横线special crossing ,4rPg
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空白支票blank cheque V&i;\
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失效支票，过期支票stale cheque #$vEGY}1  
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普通支票open cheque ?%86/N>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e!`i3KYn"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PH"%kCI:  
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支票换现金||兑现to cash a cheque @o
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清理票款to clear a cheque DlT{`  
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保证兑现to certify a cheque Jwp7gYZ  
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填写支票数额to fill up a cheque J
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支票上划线to cross a cheque fnY.ao1-s[  
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开发支票to make out a cheque :EH=_"  
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签发支票，开立支票to draw a cheque||to issue a cheque :LTN!jj  
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透支支票to overdraw a cheque *kVV+H<X|b  
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背书支票to endorse a cheque 2Hdu:"j  
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请付票款||清付票款to pay a cheque||to honour a cheque w:l "\Tm  
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支票退票to dishonour a cheque m3ff;,  
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拒付支票to refuse a cheque H:G1BZjq  
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拒付支票to stop payment of a cheque smLQS+UE  
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提示要求付款to present for payment };g"GNy  
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见票即付持票人payable to bearer MfQ!6zE  
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支付指定人payable to order EzIGz[
 
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已过期||无效out of date||stale ;6wA"  
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请给出票人R/D||refer to drawer gNhQD*+>{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #,.Hr#3nI  
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文字与数字不一致words and figures differ {_Gs*<.  
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支票 \G3rX9xG  
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时间已过account closed LDg?'y;2  
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时间已过effects not cleared B~du-Z22IZ  
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停止付款payment stopped ^KE%C;u  
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支票毁损cheque mutilated W8!Qv8rf  
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汇款||寄钱to remit||to send money Z*2Vpnqh\  
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寄票供取款||支票支付to send a cheque for payment =4!e&o  
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寄款人a remitter "2T#M O/  
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收款人a remittee P_#bo w  
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国外汇票foreign Bill m7>JJX3=<  
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国内汇票inland Bill )Iq<+IJ  
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跟单汇票documentary bill 'anG:=  
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空头汇票accommodation bill {3{"8-18  
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原始汇票original bill \`\ZTZni  
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改写||换新票据renewed bill fn6J*[`  
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即期汇票sight bill||bill on demand Y~E`
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…days after date||…days after date…日后付款 WPG(@zD  
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…months after date||…months after date…月后付款 oW Nh@C  
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见票后…日付款…days after sight||…days sight *6F[t.Or  
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见票后…月付款…months after sight||…months sight #@~+HC=  
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同组票据set of bills 
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单张汇票sola of exchange||sole of exchange /j|G(vt5  
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远期汇票usance bill||bill at usance ndz]cx  
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长期汇票long bill t*T2Z-!P  
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短期汇票short bill ],a5)kV  
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逾期汇票overdue bill 5ZK@`jkE  
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宽限日期days of grace q):5JXql~  
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电汇telegraphic transfer （T.T） \2"I;  
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邮汇postal order||postal note （Am.）||post office order||money order z'\_ja j^  
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本票promissory note （P/N） kZZh"#W: L  

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押汇负责书||押汇保证书letter of hypothecation f@DYN!Z_m  
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副保||抵押品||付属担保物collateral security =L:4i\4  
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担保书trust receipt||letter of indemnity /bi[e9R
 
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承兑||认付acceptance v ` 7RCg`  
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单张承兑general acceptance lq&wXi  
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有条件承兑qualified acceptance 4 G-wd  
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附条件认付conditional acceptance V=V:SlS9|  
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部分认付partial acceptance   yo )%J