[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。   0>Y3>vwSl  
会计报表statement of account +'abAST t  
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往来帐目account current B'}pZOa[Wb  
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现在往来帐||存款额current accout oVAY}q|wU  
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销货帐account sales goje4;  
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共同计算帐项joint account 2~B9 (|  
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未决帐项outstanding account opIbs7k-  
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贷方帐项credit account||creditor account 7*>(C*q=  
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借方帐项debit account||debtor account 
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应付帐||应付未付帐account payable WB|N)3-1  

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应收帐||应收未收帐account receivable Aa!#=V1d  
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新交易||新帐new account m#|h22^H  
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未决帐||老帐old account #-7m@EU;O  
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现金帐cash account _&K>fy3t&  
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流水帐running account UUDZ  
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暂记帐||未定帐suspense account #s0Wx47~  
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过期帐||延滞帐overdue account||pastdue account U%l<48@8  
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杂项帐户sundry account d5l].%~  
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详细帐单||明细表detail account
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呆帐bad account ^8{:RiN6e~  
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会计项目title of account G\/7V L  
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会计薄||帐薄account-book V J]S"  
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营业报告书||损益计算表account of budiness||business report F92et<y.  
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借贷细帐||交验帐account rendered mFW/xZwR,5  
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明细帐account stated zjUT:#(k  
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与…银行开立一户头to open an account with M T(G=r8  
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与…银行建立交易to keep account with CT#u+]T  
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继续记帐to keep account 6qq{JbK  
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与…有交易to have an account with i5G"@4(  
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作成会计帐||有往来帐项to make out an account with M;zJ1  
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清算||清理债务to make up an account $zYo~5M?i-  
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清洁帐目||与…停止交易to close ones account with gaa;PX  
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结帐to close an account J sc`^a%`'  
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清理未付款to ask an account||to demand an account [7*$Sd  
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结清差额to balance the account with kjOPsz*0  
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清算to settle an account||to liquidate an account||to square an account \CDzVO0^  
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审查帐目||监查帐目to audit an account ,s.{R  
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检查帐目to examine an account =%
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转入A的帐户to charge the amount to As account =p29}^@@t  
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以计帐方式付款to pay on account lIDGL05f'  
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代理某人||为某人on ones account||on account of one etk@ j3#  
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为自己计算||独立帐目on ones own account 7[}K 2.W.  
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由某人收益并负风险on ones account and risk||for ones account and risk FBCi,_ \4  
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由某人负担for ones account||for account of one vUa&9Y  
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按某人指示||列入某人帐户by order and for account of one I8RPW:B;B  
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列入5月份帐目for May account wh~g{(Xvq  
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编入某中帐项下to pass to the account of||to place to the account of viP.G/(\]  
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寄出清算书to send in an account||to send in render an account ygA~d9"  
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支票薄cheque book -/O_wqm#  
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支票陈票人cheque drawer rrSsQq  
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持票人cheque holder >)&]Ss5J  
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不记名支票cheque to bearer||bearer cheque *QIlh" "6  
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记名支票||认人支票cheque to order @Weim7r  
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到期支票antedated cheque 
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未到期支票postdated cheque Cmsg'KqqT  
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保付支票certified cheque ' F)93SwU  
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未获兑现支票，退票returned cheque ?51Y&gOEZ  
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横线支票crossed cheque su/!
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普通横线general crossing EU@ BNja  
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特别横线special crossing /Vg=+FEO  
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空白支票blank cheque LkUYh3  
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失效支票，过期支票stale cheque g[NmVY-o  
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普通支票open cheque 9?jD90@ }  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount + Z7 L&BI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IzuYkl}  
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支票换现金||兑现to cash a cheque ""; Bq*Y#  
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清理票款to clear a cheque sbju3nvk  
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保证兑现to certify a cheque j_\?ampF  
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填写支票数额to fill up a cheque =(3Yj[>st  
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支票上划线to cross a cheque r*r3QsO  
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开发支票to make out a cheque mnG\qsKNLK  
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签发支票，开立支票to draw a cheque||to issue a cheque <TDp8t9bU  
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透支支票to overdraw a cheque C3]"y7  
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背书支票to endorse a cheque Fcz}Gs4  
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请付票款||清付票款to pay a cheque||to honour a cheque O6[4=4L  
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支票退票to dishonour a cheque JG:li} N  
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拒付支票to refuse a cheque !P"@oJ/Yy_  
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拒付支票to stop payment of a cheque <Rb[0E$  
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提示要求付款to present for payment ? koIZ  
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见票即付持票人payable to bearer G(fS__z  
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支付指定人payable to order unB`n
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已过期||无效out of date||stale !SP u9:  
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请给出票人R/D||refer to drawer Q
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t[4V1:  
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文字与数字不一致words and figures differ @9e}kiW  
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支票 fWz=bJ"V  
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时间已过account closed +/n<]
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更改处应加盖印章alterations require initials k4-S :kVo  
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时间已过effects not cleared QX+Xi<YE-  
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停止付款payment stopped re)7h$f}  
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支票毁损cheque mutilated }B ?_>0  
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汇款||寄钱to remit||to send money Tvl"KVGm  
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寄票供取款||支票支付to send a cheque for payment A=+1PgL66  
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寄款人a remitter <8ih >s(C  
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收款人a remittee Q%:Z&lgy  
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国外汇票foreign Bill >zfFvx_q  
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国内汇票inland Bill K SJ Ko  
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跟单汇票documentary bill .cz7jD  
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空头汇票accommodation bill kkIG{Bw  
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原始汇票original bill 8~sC$sIlE  
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改写||换新票据renewed bill )"J1ET,z  
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即期汇票sight bill||bill on demand WidLUv
 
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…days after date||…days after date…日后付款 oA8A @,-L  
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…months after date||…months after date…月后付款 /m4Y87
 
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见票后…日付款…days after sight||…days sight e?N3&ezp  
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见票后…月付款…months after sight||…months sight iI;np+uYk  
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同组票据set of bills wEw;],ur  
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单张汇票sola of exchange||sole of exchange wRZS+^hx  
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远期汇票usance bill||bill at usance PAH#yM2Ic  
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长期汇票long bill fu?u~QZ8  

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短期汇票short bill Lt i2KY}/%  
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逾期汇票overdue bill 24sQon  
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宽限日期days of grace $j\jT  
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电汇telegraphic transfer （T.T） Qwp2h"t`  
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邮汇postal order||postal note （Am.）||post office order||money order F"QJ)F  
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本票promissory note （P/N） *1T~ruNqa  
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押汇负责书||押汇保证书letter of hypothecation c`N_MP  
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副保||抵押品||付属担保物collateral security zy.v[Y1!  
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担保书trust receipt||letter of indemnity LR'~:46#u  
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承兑||认付acceptance .4[M-@4+]  
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单张承兑general acceptance ;Wsl 'e/  
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有条件承兑qualified acceptance [?(qhp!  
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附条件认付conditional acceptance vV*/"'>  
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部分认付partial acceptance   yVJ)JhV