[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。   $+mmqc8  
会计报表statement of account 1S=I(n?E  
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往来帐目account current &o8\ $A  
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现在往来帐||存款额current accout 'UB<;6wy  
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销货帐account sales ]y(#]Tw\  
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共同计算帐项joint account U,]z)1# X|  
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未决帐项outstanding account O,bj_CWx  
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贷方帐项credit account||creditor account "'PDreS  
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借方帐项debit account||debtor account yx-{}Yj^  
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应付帐||应付未付帐account payable ;bZ)q  
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应收帐||应收未收帐account receivable ;[6u79;I  
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新交易||新帐new account 5%W3&F6%  
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未决帐||老帐old account K_My4>~Il  
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现金帐cash account FUHjY  
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流水帐running account f[%iRfUFw  
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暂记帐||未定帐suspense account k1%Ek#5  
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过期帐||延滞帐overdue account||pastdue account TM"i9a? ;  
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杂项帐户sundry account D9Q%*DLd$_  
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详细帐单||明细表detail account "7gHn0e>  

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呆帐bad account N($j;<Q  
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会计项目title of account (apAUIE  

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会计薄||帐薄account-book MenI>gd?  
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营业报告书||损益计算表account of budiness||business report VGe/;&1h  
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借贷细帐||交验帐account rendered :yO)g]KF  
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明细帐account stated ##FN0|e&  
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与…银行开立一户头to open an account with fOrqY,P'  
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与…银行建立交易to keep account with g*8s h  
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继续记帐to keep account :pOX,  
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与…有交易to have an account with Inr ~9hz  
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作成会计帐||有往来帐项to make out an account with ~Fisno  
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清算||清理债务to make up an account cITQ,ah  
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清洁帐目||与…停止交易to close ones account with pcL02W|J  
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结帐to close an account p2tBF98  
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清理未付款to ask an account||to demand an account 5>/,25 99  
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结清差额to balance the account with %!x\|@C  
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清算to settle an account||to liquidate an account||to square an account RYmk6w!w  
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审查帐目||监查帐目to audit an account \'j%q\Bl;  
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检查帐目to examine an account ;J 2=6np  
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转入A的帐户to charge the amount to As account N'|zPFkg  
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以计帐方式付款to pay on account GT2;o  

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代理某人||为某人on ones account||on account of one Y~bp:FkS  
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为自己计算||独立帐目on ones own account sd.:PE <  
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由某人收益并负风险on ones account and risk||for ones account and risk L 'H1\' o  
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由某人负担for ones account||for account of one M HlP)'  
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按某人指示||列入某人帐户by order and for account of one a!xKS8-S==  
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列入5月份帐目for May account y}
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编入某中帐项下to pass to the account of||to place to the account of NuW9.6$Jrf  
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寄出清算书to send in an account||to send in render an account }=;N3Q" #y  
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支票薄cheque book @U:WWTzf  
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支票陈票人cheque drawer *cq#>r
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持票人cheque holder )6^b\`  
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不记名支票cheque to bearer||bearer cheque R~[ u|EC}  
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记名支票||认人支票cheque to order ?r2Im5N  
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到期支票antedated cheque ~)Ny8Dh  
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未到期支票postdated cheque C7eaioW$  
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保付支票certified cheque c|hKo[r)  
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未获兑现支票，退票returned cheque >{ne!  
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横线支票crossed cheque 0JKbp*H  
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普通横线general crossing ,`S"nq  
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特别横线special crossing r]kLe2r:B  
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空白支票blank cheque kc1 *@<L6  
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失效支票，过期支票stale cheque a~:'OW:Q  
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普通支票open cheque #eR*|W7o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y=G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Cf@WjgR  
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支票换现金||兑现to cash a cheque wvBJ?t,  
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清理票款to clear a cheque /c]I|$v  
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保证兑现to certify a cheque !pQQkZol  
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填写支票数额to fill up a cheque YDz:;Sp\  
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支票上划线to cross a cheque s@K|zOx  
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开发支票to make out a cheque GbBcC#0  
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签发支票，开立支票to draw a cheque||to issue a cheque .ie\3q)  
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透支支票to overdraw a cheque 118A6qyi  
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背书支票to endorse a cheque nB`pfg  
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请付票款||清付票款to pay a cheque||to honour a cheque mC8c`#1T  
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支票退票to dishonour a cheque G ZDyw9  
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拒付支票to refuse a cheque !w(J]<  
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拒付支票to stop payment of a cheque )4bBR@QM  
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提示要求付款to present for payment %}J[EV  
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见票即付持票人payable to bearer .-awl1 W  
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支付指定人payable to order YNRpIhb  
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已过期||无效out of date||stale +vIpt{733  
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请给出票人R/D||refer to drawer A,Wwt [Qw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~:'tp28?  
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文字与数字不一致words and figures differ #>iBu:\J  
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时间已过account closed BZ*',\o  
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更改处应加盖印章alterations require initials lR5[UKr  
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时间已过effects not cleared >Q3_-yY+  
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停止付款payment stopped fGjYWw  
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支票毁损cheque mutilated -LzkM"  
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汇款||寄钱to remit||to send money fE`p  
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寄票供取款||支票支付to send a cheque for payment ^/]w}C#:d  
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寄款人a remitter qlSI|@CO  
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收款人a remittee +@],JlYf  
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国外汇票foreign Bill 1.24ZX  
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国内汇票inland Bill 3JYhF)G  
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跟单汇票documentary bill O06 2c)vIY  
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空头汇票accommodation bill W&~\@j]!D  
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原始汇票original bill [>$?/DM  
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改写||换新票据renewed bill ~=GwNo_  
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即期汇票sight bill||bill on demand =jEVHIYt  
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…days after date||…days after date…日后付款 tm1#Lh0  
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…months after date||…months after date…月后付款 ^HhV?Iqg  
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见票后…日付款…days after sight||…days sight 8]K+,0m6  
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见票后…月付款…months after sight||…months sight j/t
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同组票据set of bills =AcK9?%5  
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单张汇票sola of exchange||sole of exchange 1B#iJZ}  
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远期汇票usance bill||bill at usance CwM1 _3cE  
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长期汇票long bill Up1n0
  
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短期汇票short bill

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逾期汇票overdue bill rf^u&f  
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宽限日期days of grace j0^1BVcj  
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电汇telegraphic transfer （T.T） Q4Nut  
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邮汇postal order||postal note （Am.）||post office order||money order "Lyb4#M  
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本票promissory note （P/N） s{OV-H  
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押汇负责书||押汇保证书letter of hypothecation ![!,i\x  
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副保||抵押品||付属担保物collateral security f9OY>|a9  
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担保书trust receipt||letter of indemnity 6B]i}nFH{+  
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承兑||认付acceptance '9'f\  
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单张承兑general acceptance KSJ+3_7]k  
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有条件承兑qualified acceptance )Y&B63]B  
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附条件认付conditional acceptance k{'<J(Hb  
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部分认付partial acceptance   G0kF[8Am