[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。   _cz&f%qr  
会计报表statement of account  3kAmRU  
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往来帐目account current s0,\[rM  
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现在往来帐||存款额current accout q1:Y]Rbe  
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销货帐account sales (C<~:Y?%  
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共同计算帐项joint account O]ZP- WG  
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未决帐项outstanding account v3b[08 F  
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贷方帐项credit account||creditor account "AN2 K
  
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借方帐项debit account||debtor account ./_o+~\e'  
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应付帐||应付未付帐account payable 8&15kA  
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应收帐||应收未收帐account receivable 2?3D` `  
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新交易||新帐new account @(XX68  
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未决帐||老帐old account => .EDL.  
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现金帐cash account ;p~&G"-C`  
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流水帐running account >|<8QomD  
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暂记帐||未定帐suspense account EjsAV F [@  
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过期帐||延滞帐overdue account||pastdue account =Qt08,.bW  
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杂项帐户sundry account xk}(u`:.  

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详细帐单||明细表detail account vkmTd4g  
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呆帐bad account @:$zReS2  
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会计项目title of account $M\[^g(q  
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会计薄||帐薄account-book 1gp3A
 
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营业报告书||损益计算表account of budiness||business report ]a|3"DP5  
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借贷细帐||交验帐account rendered %
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明细帐account stated sMAc+9G9k  
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与…银行开立一户头to open an account with T2# W=P  
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与…银行建立交易to keep account with gBRhO^Sz  
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继续记帐to keep account zECdj'/  
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与…有交易to have an account with nf!RB-orF  
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作成会计帐||有往来帐项to make out an account with 0A[p3xE\  
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清算||清理债务to make up an account HBYqqEO  
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清洁帐目||与…停止交易to close ones account with o[*</A }  
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结帐to close an account e!yUA!x`u  
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清理未付款to ask an account||to demand an account [wl:"rm  
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结清差额to balance the account with F?'=iY<h  
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清算to settle an account||to liquidate an account||to square an account 94r8DkI  
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审查帐目||监查帐目to audit an account -i|qk`Y  
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检查帐目to examine an account u3kK!2cdP  
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转入A的帐户to charge the amount to As account ~c[}%Ir>  
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以计帐方式付款to pay on account (,Yb]/O*  
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代理某人||为某人on ones account||on account of one r9@O`i  
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为自己计算||独立帐目on ones own account `LH!"M  

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由某人收益并负风险on ones account and risk||for ones account and risk ]R}#3(]1  
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由某人负担for ones account||for account of one >j oGGT  
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按某人指示||列入某人帐户by order and for account of one nFW^^v<  
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列入5月份帐目for May account \l{*1lQ`  
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编入某中帐项下to pass to the account of||to place to the account of b@^M|h.Va  

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寄出清算书to send in an account||to send in render an account |_F-Abk  
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支票薄cheque book pW:h\}%`n  
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支票陈票人cheque drawer u>&\@?(  
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持票人cheque holder _I~TpH^1K  
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不记名支票cheque to bearer||bearer cheque kSU5  }  
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记名支票||认人支票cheque to order >]:R{1h  
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到期支票antedated cheque YtW #MG$f  
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未到期支票postdated cheque a:zx&DwM  
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保付支票certified cheque H7Y}qP5X  
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未获兑现支票，退票returned cheque GZZLX19sq  

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横线支票crossed cheque >7;JZuVo  
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普通横线general crossing *uEU9fX  
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特别横线special crossing N->;q^  
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空白支票blank cheque A:D\!5=  
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失效支票，过期支票stale cheque >,] # ~d  
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普通支票open cheque Qb(
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?-i|f_`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EXBfzK)a  
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支票换现金||兑现to cash a cheque mdZELRu  
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清理票款to clear a cheque TWs|lhC7!  
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保证兑现to certify a cheque }!d}febk_  
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填写支票数额to fill up a cheque kl={L{r  
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支票上划线to cross a cheque MO D4O4z&  
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开发支票to make out a cheque hD,-!R  
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签发支票，开立支票to draw a cheque||to issue a cheque cpy"1=K~M  
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透支支票to overdraw a cheque \8$`:3,@  
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背书支票to endorse a cheque wiG wN  
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请付票款||清付票款to pay a cheque||to honour a cheque J)G3Kq5>:b  
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支票退票to dishonour a cheque N:<O  
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拒付支票to refuse a cheque C1/jA>XW  
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拒付支票to stop payment of a cheque q>[% C5  
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提示要求付款to present for payment G4}q*&:k  
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见票即付持票人payable to bearer e!yw"Cf*  
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支付指定人payable to order (2li:1j  
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已过期||无效out of date||stale V.#8-?z  
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请给出票人R/D||refer to drawer 4I*Mc%dD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !d\GD8|4  

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文字与数字不一致words and figures differ 0f^.zt{T  
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支票 |esjhf}H>v  
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时间已过account closed mPin\-I  
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更改处应加盖印章alterations require initials }qhK.e  
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时间已过effects not cleared .4>s2  
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停止付款payment stopped ,,@`l\Pgd  
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支票毁损cheque mutilated \!Zh="hN  
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汇款||寄钱to remit||to send money *g4Cy8$  
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寄票供取款||支票支付to send a cheque for payment >JPJ%~y  
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寄款人a remitter |8 2tw|<o  
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收款人a remittee ASZ5;N4u  
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国外汇票foreign Bill '0')6zW5s  
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国内汇票inland Bill /~l/_Jct@G  
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跟单汇票documentary bill ix7 e])m(  
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空头汇票accommodation bill MAe<.DHY  
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原始汇票original bill )n}]]^Sc  
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改写||换新票据renewed bill c > mu)('U  
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即期汇票sight bill||bill on demand `}9 1S  
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…days after date||…days after date…日后付款 !*?(Q6  
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…months after date||…months after date…月后付款 YR|(;B  
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见票后…日付款…days after sight||…days sight WE5"A| =  
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见票后…月付款…months after sight||…months sight (I7&8$Zl  
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同组票据set of bills Q.9Ph ~  
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单张汇票sola of exchange||sole of exchange &ppE |[{  
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远期汇票usance bill||bill at usance iM?I /\  
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长期汇票long bill ~mXZfG/D  
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短期汇票short bill <+? Y   
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逾期汇票overdue bill O
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宽限日期days of grace A*7Io4e!  
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电汇telegraphic transfer （T.T） %rpR-}j  
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邮汇postal order||postal note （Am.）||post office order||money order )l+XDI  
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本票promissory note （P/N） j+_S$T8w  
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押汇负责书||押汇保证书letter of hypothecation T&9`?QD  
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副保||抵押品||付属担保物collateral security gCv"9j<j
 
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担保书trust receipt||letter of indemnity Ms.PO{wb  
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承兑||认付acceptance 7*zB*"B'1t  
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单张承兑general acceptance x S  
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有条件承兑qualified acceptance pG0!ALT  
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附条件认付conditional acceptance y7CWBTH0>  
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部分认付partial acceptance   66oK3% [