[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。   {;1\
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会计报表statement of account Q)h(nbbVak  
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往来帐目account current SqpaFWr  
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现在往来帐||存款额current accout kDxFloK  
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销货帐account sales 0GeTSFj  
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共同计算帐项joint account  qX{+oy5  
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未决帐项outstanding account :vbW  
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贷方帐项credit account||creditor account %'pgGC"|  
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借方帐项debit account||debtor account ?Ir:g=RP*  
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应付帐||应付未付帐account payable WpvhTX  
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应收帐||应收未收帐account receivable w7L)'9  
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新交易||新帐new account t]G:L}AOl  
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未决帐||老帐old account om>KU$g  
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现金帐cash account |R:'\+E  
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流水帐running account 1o>xEWt:0K  
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暂记帐||未定帐suspense account G3
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过期帐||延滞帐overdue account||pastdue account d#wVLmKZ  
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杂项帐户sundry account sDV Q#}a  
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详细帐单||明细表detail account poFg1  
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呆帐bad account +"VP-s0  
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会计项目title of account 1BEHw?dLU  
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会计薄||帐薄account-book T[A69O]v  
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营业报告书||损益计算表account of budiness||business report Y6d@h? ht  
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借贷细帐||交验帐account rendered n'w.; q  
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明细帐account stated ete.!*=  
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与…银行开立一户头to open an account with */DO ex"y  
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与…银行建立交易to keep account with KY
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继续记帐to keep account Y[S1$(K&*  
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与…有交易to have an account with 61 ~upQaR  
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作成会计帐||有往来帐项to make out an account with !5?<% *  

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清算||清理债务to make up an account P L+sR3bR  
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清洁帐目||与…停止交易to close ones account with 5ms(Wd  
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结帐to close an account -n5)w*b,  
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清理未付款to ask an account||to demand an account O%HHYV%[m  
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结清差额to balance the account with $7A8/#  
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清算to settle an account||to liquidate an account||to square an account mU9kVx1+  
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审查帐目||监查帐目to audit an account '>C5-R:O  
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检查帐目to examine an account i<g-+Qs  
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转入A的帐户to charge the amount to As account {+Cy U!O  
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以计帐方式付款to pay on account tcog'nAz  
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代理某人||为某人on ones account||on account of one g5r(>,vY  
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为自己计算||独立帐目on ones own account KL Xq\{X  
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由某人收益并负风险on ones account and risk||for ones account and risk i&G
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由某人负担for ones account||for account of one ZO c)  
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按某人指示||列入某人帐户by order and for account of one h>OfOx/{q9  
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列入5月份帐目for May account m$T-s|SY  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account BbS
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支票薄cheque book &m:uO^ -D  
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支票陈票人cheque drawer tS8u  
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持票人cheque holder M%;hB
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不记名支票cheque to bearer||bearer cheque ':m,)G5&  
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记名支票||认人支票cheque to order (|1A?@sJ#h  
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到期支票antedated cheque pYZ6e_j1~  
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未到期支票postdated cheque qfRH5)k  
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保付支票certified cheque RxWVe-Dg  
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未获兑现支票，退票returned cheque ;8{4!S&b  
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横线支票crossed cheque s6.M\^  
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普通横线general crossing !SdS E^lz`  
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特别横线special crossing n'kG] Q  
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空白支票blank cheque eMY<uqdw  
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失效支票，过期支票stale cheque ]cZ !y ~  
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普通支票open cheque X4Ic;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IIF]/ Ek]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F9E<K]7K  
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支票换现金||兑现to cash a cheque fW3(&@  
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清理票款to clear a cheque ()Y4v  
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保证兑现to certify a cheque M&@b><B  
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填写支票数额to fill up a cheque B~JwHwIhA  
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支票上划线to cross a cheque m~P CB_ifW  
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开发支票to make out a cheque bRJMYs  
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签发支票，开立支票to draw a cheque||to issue a cheque iZNts%Y]  
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透支支票to overdraw a cheque "B4;,+4kR  
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背书支票to endorse a cheque ?ROqn6k&c  
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请付票款||清付票款to pay a cheque||to honour a cheque e 8]\U/
 
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque \"^w'ng  
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拒付支票to stop payment of a cheque 2?,EzBeal  
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提示要求付款to present for payment \B 0ywN?  
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见票即付持票人payable to bearer NqEA4C  
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支付指定人payable to order Yd=a}T  
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已过期||无效out of date||stale $m+sNEAa  
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请给出票人R/D||refer to drawer AfP'EP0m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }gMDXy}  
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文字与数字不一致words and figures differ ]%Nl v(  
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支票 VY"9?2?/  
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时间已过account closed ;w-qHha  
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更改处应加盖印章alterations require initials @81Vc<dJ  
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时间已过effects not cleared 8kt5KnD2  
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停止付款payment stopped h:)Ci!D;  
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支票毁损cheque mutilated *;U'[H3Q  
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汇款||寄钱to remit||to send money IU]^&e9u  
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寄票供取款||支票支付to send a cheque for payment Af5D>/   
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寄款人a remitter w[-Fm+A>  
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收款人a remittee $hVYTy~}  
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国外汇票foreign Bill #W2[  
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国内汇票inland Bill ExXM:1 e26  
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跟单汇票documentary bill HFQR ;9]  
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空头汇票accommodation bill q 'a  
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原始汇票original bill Vjm_F!S  
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改写||换新票据renewed bill I5);jgb  
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即期汇票sight bill||bill on demand 9<]a!:!^  
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…days after date||…days after date…日后付款 x@cN3
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…months after date||…months after date…月后付款 {R&ZqEo'D  
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见票后…日付款…days after sight||…days sight _8h8Wtif  
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见票后…月付款…months after sight||…months sight MdhT!?  
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同组票据set of bills VZA3IbK}  
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单张汇票sola of exchange||sole of exchange cvAtwQ'  
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远期汇票usance bill||bill at usance iWXMKu  
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长期汇票long bill 8g5V,3_6  
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短期汇票short bill TJ2/?p\x  
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逾期汇票overdue bill :2q ?>\  
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宽限日期days of grace \FI^
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电汇telegraphic transfer （T.T） w?ai,Pw  
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邮汇postal order||postal note （Am.）||post office order||money order m0iV m|  
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本票promissory note （P/N） 2?*1~ 5~I  
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押汇负责书||押汇保证书letter of hypothecation w})NmaT;YF  
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副保||抵押品||付属担保物collateral security >\-3P$  
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担保书trust receipt||letter of indemnity &.*T\3UO  
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承兑||认付acceptance |x[$3R1@  
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单张承兑general acceptance <wqRk<  
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有条件承兑qualified acceptance ].c@Gm_(  
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附条件认付conditional acceptance Suj}MEiv  
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部分认付partial acceptance   t;~-_{