[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。   Yj|]Uff8O  
会计报表statement of account BS7J#8cu  
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往来帐目account current :6lwO%=F  
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现在往来帐||存款额current accout j[XYj 6*d  
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销货帐account sales \A<v=VM|  
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共同计算帐项joint account #s2B%X  
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未决帐项outstanding account i2PZ' .sL  
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贷方帐项credit account||creditor account 8!zbF<W9  
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借方帐项debit account||debtor account vM`~)rO@!  
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应付帐||应付未付帐account payable 2dbRE:v5  
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应收帐||应收未收帐account receivable r]LCvsVa  
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新交易||新帐new account c2<,|D|  
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未决帐||老帐old account GGnp Pp   
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现金帐cash account 4tJa-7  
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流水帐running account T~k)uQ  
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暂记帐||未定帐suspense account U<bYFuS"  
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过期帐||延滞帐overdue account||pastdue account ai^|N.!  
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杂项帐户sundry account NP_?f%(  
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详细帐单||明细表detail account lhPGE_\  
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呆帐bad account V#^yX%  
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会计项目title of account :.&{Z"  
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会计薄||帐薄account-book tZ8e`r*  
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营业报告书||损益计算表account of budiness||business report }ugxN0  
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借贷细帐||交验帐account rendered "J19*<~  
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明细帐account stated r"]'`qP,  
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与…银行开立一户头to open an account with 7%d8D>uw8  
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与…银行建立交易to keep account with VmvQvQ/9R  
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继续记帐to keep account {eHAg<+  
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与…有交易to have an account with 9-  )qZ  
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作成会计帐||有往来帐项to make out an account with OAe#Wf!c  
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清算||清理债务to make up an account 74J@F2g}?  
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清洁帐目||与…停止交易to close ones account with Qc"'8kt  
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结帐to close an account &m'kI  
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清理未付款to ask an account||to demand an account p]&j;H.  
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结清差额to balance the account with <"tDAx  
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清算to settle an account||to liquidate an account||to square an account eV!L^>>>  
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审查帐目||监查帐目to audit an account yfj(Q s  
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检查帐目to examine an account _GA$6#]  
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转入A的帐户to charge the amount to As account hv)8K'u
 
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以计帐方式付款to pay on account E3l*8F%<3  
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代理某人||为某人on ones account||on account of one &"E lm  
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为自己计算||独立帐目on ones own account QWO]`q`|  
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由某人收益并负风险on ones account and risk||for ones account and risk X(AN)&L[  
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由某人负担for ones account||for account of one 2&LQg=O  
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按某人指示||列入某人帐户by order and for account of one z~oDWANP  
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列入5月份帐目for May account |Ul,6K@f"5  

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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 =t0tK}Y+4  
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支票薄cheque book hlbvt-C?}"  
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支票陈票人cheque drawer .IrNa>J
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持票人cheque holder 7L(eh7  
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不记名支票cheque to bearer||bearer cheque ~Qj}ijWD  
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记名支票||认人支票cheque to order lx0~>K]  
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到期支票antedated cheque h
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未到期支票postdated cheque dbdM"z4  
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保付支票certified cheque ~eh0[mF^]  
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未获兑现支票，退票returned cheque =6 r:A<F!n  
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横线支票crossed cheque .)XP\m\  
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普通横线general crossing T3 %C%BcX  
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特别横线special crossing O~Wt600{E  
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空白支票blank cheque .3qu9eP  
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失效支票，过期支票stale cheque h11.'Eej`  
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普通支票open cheque <
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C(T;>if0NH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N5zlT  

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支票换现金||兑现to cash a cheque ow'Vz Ay-  
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清理票款to clear a cheque ~V=<3X  
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保证兑现to certify a cheque =WZqQq{  
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填写支票数额to fill up a cheque BQ</g* $;  
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支票上划线to cross a cheque MTGiAFE  
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开发支票to make out a cheque #zUXyT#X  
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签发支票，开立支票to draw a cheque||to issue a cheque wd@aw/  
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透支支票to overdraw a cheque )}%O>%  
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背书支票to endorse a cheque 1_'? JfY-  
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请付票款||清付票款to pay a cheque||to honour a cheque ^vs=f95  
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支票退票to dishonour a cheque h4pTq[4*  
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拒付支票to refuse a cheque ]&~]#vB#  
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拒付支票to stop payment of a cheque @.$Xv>Jt$  
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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 I V%VU  
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支付指定人payable to order |wEN
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已过期||无效out of date||stale "N:XzG  
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请给出票人R/D||refer to drawer Ll4bdz,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kL7#W9  
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文字与数字不一致words and figures differ -"Y{$/ B  
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时间已过account closed ]Fvm 7V  
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更改处应加盖印章alterations require initials b5m=7;u*h  
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时间已过effects not cleared z
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停止付款payment stopped Et"?8\"n7  
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支票毁损cheque mutilated ~.PO[hC  
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汇款||寄钱to remit||to send money *'"T$i
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寄票供取款||支票支付to send a cheque for payment a</D_6 6  
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寄款人a remitter 1tCQpf  
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收款人a remittee @ P@c.*}s  
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国外汇票foreign Bill UL
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国内汇票inland Bill _$< Gyz*  
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跟单汇票documentary bill B)$c|dUV  
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空头汇票accommodation bill ,3v+PIcMM+  
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原始汇票original bill QQk{\PV  
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改写||换新票据renewed bill ~5ZvOX6L 2  
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即期汇票sight bill||bill on demand oq-<ob  
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…days after date||…days after date…日后付款 1ju#9i`.Wg  
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…months after date||…months after date…月后付款 8pM >Co!  
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见票后…日付款…days after sight||…days sight iK;dU 2h  
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见票后…月付款…months after sight||…months sight IWVlrGyM  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange @e~]t}fH  
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远期汇票usance bill||bill at usance 2.}R
 
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长期汇票long bill ;y?);!g  
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短期汇票short bill k0?ZYeHC  
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逾期汇票overdue bill k>4qkigjc  
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宽限日期days of grace =1/NFlt8  
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电汇telegraphic transfer （T.T） xIbMs4'iEx  
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邮汇postal order||postal note （Am.）||post office order||money order Q.-*7h8  
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本票promissory note （P/N） W-2i+g)  
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押汇负责书||押汇保证书letter of hypothecation Lrz3  
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副保||抵押品||付属担保物collateral security 'E;W  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance o.:p_(|hI  
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单张承兑general acceptance Ng<1Sd|MV  
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有条件承兑qualified acceptance M8W#io  
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附条件认付conditional acceptance rnhFqNT:  
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部分认付partial acceptance   s3t!<9[m