[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。   m]*a;a'}#  
会计报表statement of account RT3(utwO  
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往来帐目account current |QF_E4ISD  
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现在往来帐||存款额current accout *iY:R  
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销货帐account sales b%*`}B  
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共同计算帐项joint account l*]hUPJ  
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未决帐项outstanding account M%la@2SK=  
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贷方帐项credit account||creditor account h)fsLzn]Tf  
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借方帐项debit account||debtor account fzw:[z:%  
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应付帐||应付未付帐account payable [&4+ <Nl'  
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应收帐||应收未收帐account receivable T iL.py,  
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新交易||新帐new account #"~\/sb   
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未决帐||老帐old account t:V._@  
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现金帐cash account kaQNcMcq  
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流水帐running account ,SNrcwv  
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暂记帐||未定帐suspense account %XeN_ V  
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过期帐||延滞帐overdue account||pastdue account CJCx
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杂项帐户sundry account 0Fon`3(^\  
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详细帐单||明细表detail account 1eV&oN#  
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呆帐bad account [jlum>K  
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会计项目title of account #_S]\=N(  
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会计薄||帐薄account-book _*?qOmf=
 
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营业报告书||损益计算表account of budiness||business report w.aEc}@(^  
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借贷细帐||交验帐account rendered ^78N25RU(  
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明细帐account stated 7?uDh'utt  
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与…银行开立一户头to open an account with '6){~ee S  
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与…银行建立交易to keep account with D6?h 6`J  
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继续记帐to keep account -(WRhBpw  
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与…有交易to have an account with >lqo73gM9  
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作成会计帐||有往来帐项to make out an account with /%,aX[  
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清算||清理债务to make up an account <Fx%P:d  
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清洁帐目||与…停止交易to close ones account with Z&iW1  
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结帐to close an account `@1e{?$  
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清理未付款to ask an account||to demand an account p9 ,[kb  
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结清差额to balance the account with VO {z)_  
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清算to settle an account||to liquidate an account||to square an account )i:*r8*~  
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审查帐目||监查帐目to audit an account JM/\n4ea:  
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检查帐目to examine an account ,\&r\!=  

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转入A的帐户to charge the amount to As account H$
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以计帐方式付款to pay on account y*sVimx  
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代理某人||为某人on ones account||on account of one q&9]4j  
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为自己计算||独立帐目on ones own account k1 yqerA  
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由某人收益并负风险on ones account and risk||for ones account and risk }TZM@{;  
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由某人负担for ones account||for account of one UeZ(@6_:  
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按某人指示||列入某人帐户by order and for account of one HRbv%  
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列入5月份帐目for May account 3w p@OF_  
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编入某中帐项下to pass to the account of||to place to the account of c'VCCXe  
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寄出清算书to send in an account||to send in render an account q^^R
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支票薄cheque book o2$A2L9P  
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支票陈票人cheque drawer VFnxj52<  
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持票人cheque holder |cuKC \  
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不记名支票cheque to bearer||bearer cheque ume70ap}m  
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记名支票||认人支票cheque to order Kk zG#'I1  
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到期支票antedated cheque 0%HAa|L,,  
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未到期支票postdated cheque M1 o@v0  
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保付支票certified cheque B2_fCSlg  
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未获兑现支票，退票returned cheque yF|28KJ  
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横线支票crossed cheque Y37qjV  
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普通横线general crossing &h6 `hP_  
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特别横线special crossing C\ {hN  
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空白支票blank cheque y6G6wk;  
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失效支票，过期支票stale cheque A~0yMww:$  
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普通支票open cheque RR/?"d?&  
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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_gc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /;}o0 DYeW  
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支票换现金||兑现to cash a cheque @lh]?|*[  
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清理票款to clear a cheque '8@4FXK  
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保证兑现to certify a cheque wo86C[  
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填写支票数额to fill up a cheque 4C;"4''L  
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支票上划线to cross a cheque 2jxh7\zE  
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开发支票to make out a cheque @]V_%,  
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签发支票，开立支票to draw a cheque||to issue a cheque a3 t||@v!  
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透支支票to overdraw a cheque 2P|j<~JS  
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背书支票to endorse a cheque 9N<TJp,q  
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请付票款||清付票款to pay a cheque||to honour a cheque S=`#X,Wo  
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支票退票to dishonour a cheque qcBamf  
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拒付支票to refuse a cheque bI)%g  
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拒付支票to stop payment of a cheque p,mKgL6 3  
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提示要求付款to present for payment Xc
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见票即付持票人payable to bearer W;P8'_2Y  
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支付指定人payable to order ?T>)7Y)  
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已过期||无效out of date||stale xGw| @d  
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请给出票人R/D||refer to drawer Ap
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mFuHZ)iQG  
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文字与数字不一致words and figures differ "1-z'TV=  
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支票 /9 |BAQ:v;  
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时间已过account closed 3 E!F8GZ  
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更改处应加盖印章alterations require initials <*db%{  
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时间已过effects not cleared f(*iagEy  
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停止付款payment stopped C=P}@|K  
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支票毁损cheque mutilated I\$?'q>  
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汇款||寄钱to remit||to send money fI-f Gx  
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寄票供取款||支票支付to send a cheque for payment o(oD8Ni  
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寄款人a remitter ~Da-|FKa>  
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收款人a remittee MZdj!(hO  
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国外汇票foreign Bill -n 6e;p]  
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国内汇票inland Bill LCok4N$o  
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跟单汇票documentary bill q 7hoI]  
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空头汇票accommodation bill ^
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原始汇票original bill 921s'"  
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改写||换新票据renewed bill XZj3x',;  
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即期汇票sight bill||bill on demand yUg'^SEbLk  

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…days after date||…days after date…日后付款 {&pBy  
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…months after date||…months after date…月后付款 ,~XAV ;+  
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见票后…日付款…days after sight||…days sight 5 $.az  
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见票后…月付款…months after sight||…months sight phy:G
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同组票据set of bills @Pf['BF"  
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单张汇票sola of exchange||sole of exchange D1cnf"y^  
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远期汇票usance bill||bill at usance mxTuwx   
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长期汇票long bill *%2,= p  
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短期汇票short bill |/!RN[<   
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逾期汇票overdue bill @0iXqM#jH  
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宽限日期days of grace je=XZ's,i~  
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电汇telegraphic transfer （T.T） A"~Oi  
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邮汇postal order||postal note （Am.）||post office order||money order ShMP_?]P  
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本票promissory note （P/N） V
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押汇负责书||押汇保证书letter of hypothecation }K9Ji]tOK:  
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副保||抵押品||付属担保物collateral security {0Ej*%  
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担保书trust receipt||letter of indemnity ou[Wz{  
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承兑||认付acceptance $"`e^J9!!  
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单张承兑general acceptance 0ZtH  
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有条件承兑qualified acceptance BHZSc(-o  
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附条件认付conditional acceptance bE2{^5 iG  
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部分认付partial acceptance   ~)]n67Or~