[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。   .wP/ai>}  
会计报表statement of account QPX`l0V
 
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往来帐目account current c+~LpSQ  
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现在往来帐||存款额current accout x7HA722w  
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销货帐account sales oXdel Ju?  
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共同计算帐项joint account _W }(!TKO  

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未决帐项outstanding account sDX/zF6t  
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贷方帐项credit account||creditor account Q(e{~ ]*  
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借方帐项debit account||debtor account $it@>L8
  
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应付帐||应付未付帐account payable T)~!mifX  
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应收帐||应收未收帐account receivable Yz\ N&0"  
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新交易||新帐new account $''UlWK  
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未决帐||老帐old account #A )Ab%r8"  
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现金帐cash account g YUTt  
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流水帐running account |IN[uQ  
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暂记帐||未定帐suspense account R5kH0{zM  
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过期帐||延滞帐overdue account||pastdue account $DE&J4K  
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杂项帐户sundry account 4.w"(v9V  
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详细帐单||明细表detail account t^U^Tr  
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呆帐bad account 12OlrU  
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会计项目title of account Y0RgJn  
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会计薄||帐薄account-book taDQ65  
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营业报告书||损益计算表account of budiness||business report Yt{&rPv,  
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借贷细帐||交验帐account rendered !\
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明细帐account stated ]w[ThHRJ  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with ~gddcTp  
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继续记帐to keep account =bL{i&&  
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与…有交易to have an account with XA3s],Rk  
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作成会计帐||有往来帐项to make out an account with Pz`hX$  
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清算||清理债务to make up an account Ub)M*Cq0(o  
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清洁帐目||与…停止交易to close ones account with jONjt(&N  
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结帐to close an account 9h&yuS'Yj  
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清理未付款to ask an account||to demand an account sTOFw;v
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结清差额to balance the account with 3;Hd2 ;G  
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清算to settle an account||to liquidate an account||to square an account ^PQM;"  
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审查帐目||监查帐目to audit an account +-ewE-:|L  
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检查帐目to examine an account 8\_*1h40s  
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转入A的帐户to charge the amount to As account Tf[dZ(+\  
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以计帐方式付款to pay on account mz-N{
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代理某人||为某人on ones account||on account of one 8A4TAT4,  
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为自己计算||独立帐目on ones own account !Bj^i cR  
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由某人收益并负风险on ones account and risk||for ones account and risk BA*&N>a  
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由某人负担for ones account||for account of one Xi+n`T'i  
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按某人指示||列入某人帐户by order and for account of one kQ[Jo%YT?E  
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列入5月份帐目for May account X TM$a9)  
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编入某中帐项下to pass to the account of||to place to the account of )@,N7Y1h  
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寄出清算书to send in an account||to send in render an account $>![wZ3  
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支票薄cheque book =-
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支票陈票人cheque drawer }1,'rmT
 
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持票人cheque holder 9u?Eb~#$  
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不记名支票cheque to bearer||bearer cheque 6UO$z-e  
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记名支票||认人支票cheque to order u?H@C)P  
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到期支票antedated cheque 5 >'6
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未到期支票postdated cheque 3`xsK[  
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保付支票certified cheque $,.3&zsy  
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未获兑现支票，退票returned cheque fjcr<&{:  
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横线支票crossed cheque z1 kBNOr  
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普通横线general crossing ijE<spG  
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特别横线special crossing :-(U%`a[  
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空白支票blank cheque MST:.x ;  
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失效支票，过期支票stale cheque *+NGi(N  
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普通支票open cheque @8QFP 3\1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NAJ '>
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -)p@BtMS  
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支票换现金||兑现to cash a cheque 5P-K *C&  
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清理票款to clear a cheque NKRaQr  
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保证兑现to certify a cheque eLCd Ar  
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填写支票数额to fill up a cheque W/#KX}4  
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支票上划线to cross a cheque >`<Ued  
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开发支票to make out a cheque lF0K=L  
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签发支票，开立支票to draw a cheque||to issue a cheque :({-0&&_  
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透支支票to overdraw a cheque qFV;n
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背书支票to endorse a cheque JoZqLy!@
 
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请付票款||清付票款to pay a cheque||to honour a cheque EJWOXxU  
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支票退票to dishonour a cheque Op
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拒付支票to refuse a cheque _fczE~O/  
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拒付支票to stop payment of a cheque ioE66-n  
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提示要求付款to present for payment `_
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见票即付持票人payable to bearer [@,OG-"&  
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支付指定人payable to order 3::3r}g  
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已过期||无效out of date||stale mQwk!* U  
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请给出票人R/D||refer to drawer 9f\aoVX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2*~JMbm  
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文字与数字不一致words and figures differ 9IS1.3  
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支票 #}[Sj-Vp  
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时间已过account closed 8]cv&d1f  
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更改处应加盖印章alterations require initials o1 hdO  
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时间已过effects not cleared UA69_E{JCH  
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停止付款payment stopped h3U Z|B0=  
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支票毁损cheque mutilated %
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汇款||寄钱to remit||to send money KRnB[$3F1  
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寄票供取款||支票支付to send a cheque for payment z{D$~ ob  
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寄款人a remitter 2HvTM8  
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收款人a remittee xoz*UA
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国外汇票foreign Bill xVHQ[I%  
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国内汇票inland Bill 26('V `N  
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跟单汇票documentary bill Sq?6R}q%  
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空头汇票accommodation bill (zM+7tJH  
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原始汇票original bill `F-Dd4B  
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改写||换新票据renewed bill K;ry4/Vap  
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即期汇票sight bill||bill on demand ]mO+<{{4X  
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…days after date||…days after date…日后付款 VvMU)  
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…months after date||…months after date…月后付款  h>L6{d1  
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见票后…日付款…days after sight||…days sight +}G>M=t::  
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见票后…月付款…months after sight||…months sight C(%5,|6  
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同组票据set of bills <8z[,X}bM  
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单张汇票sola of exchange||sole of exchange *V@MAt  
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远期汇票usance bill||bill at usance 2G:{FY  
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长期汇票long bill _^2[(<Gmv  
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短期汇票short bill 2S10j%EeI  
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逾期汇票overdue bill fdH'z:Xao  
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宽限日期days of grace r`E1<aCr|  
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电汇telegraphic transfer （T.T） Y"\T*lKa  
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邮汇postal order||postal note （Am.）||post office order||money order vheAh`u^&  
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本票promissory note （P/N） 2'^OtM,  
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押汇负责书||押汇保证书letter of hypothecation ,HO/Q6;N  
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副保||抵押品||付属担保物collateral security om39;nk!}  
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担保书trust receipt||letter of indemnity o?hw2-mH  
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承兑||认付acceptance 2+Y`pz47W  
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单张承兑general acceptance dSD}NM  
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有条件承兑qualified acceptance >;U%~yy}qc  
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附条件认付conditional acceptance GIl
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部分认付partial acceptance    X_S]8Aa