[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。   4jDi3MMU9  
会计报表statement of account l"JM%LV  
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往来帐目account current DjaXJ?'  
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现在往来帐||存款额current accout _;^x^   
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销货帐account sales du}HTrsC  
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共同计算帐项joint account y`$qcEw  
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未决帐项outstanding account m4W(h6  
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贷方帐项credit account||creditor account %4rlB$x  
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借方帐项debit account||debtor account U~sC%Ri-@U  
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应付帐||应付未付帐account payable +W1l9n*  
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应收帐||应收未收帐account receivable `lm'_~=`&  
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新交易||新帐new account ,0HID:&  
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未决帐||老帐old account 7o+VhW<|5  
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现金帐cash account Bk.`G)t  
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流水帐running account aB G*  
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暂记帐||未定帐suspense account 2.j0pg .  
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过期帐||延滞帐overdue account||pastdue account @:'E9J06  

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杂项帐户sundry account vcy+p]6KE-  
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详细帐单||明细表detail account S
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呆帐bad account 9<!??'@f  
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会计项目title of account rA_r$X  
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会计薄||帐薄account-book /oM&29 jy  
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营业报告书||损益计算表account of budiness||business report X~; *zYd5  
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借贷细帐||交验帐account rendered eLN(NSPoS  
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明细帐account stated y3V47J2o  
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与…银行开立一户头to open an account with }<P%W~  
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与…银行建立交易to keep account with M^A;tPw  
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继续记帐to keep account W.b?~  
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与…有交易to have an account with Zf`ddT  
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作成会计帐||有往来帐项to make out an account with 7\;gd4Ua1  
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清算||清理债务to make up an account ! XNTk]!  
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清洁帐目||与…停止交易to close ones account with lhV'Q]s@6  
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结帐to close an account s%qK<U4@;Q  
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清理未付款to ask an account||to demand an account Bx&wS|-)D  
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结清差额to balance the account with 76*5/J-  
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清算to settle an account||to liquidate an account||to square an account r5?qz<WW~  
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审查帐目||监查帐目to audit an account FVco oV  
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检查帐目to examine an account k/#& ]8(  
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转入A的帐户to charge the amount to As account IZ
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以计帐方式付款to pay on account z_J"Qk  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account 5sq#bvfJ o  
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由某人收益并负风险on ones account and risk||for ones account and risk BjR:#*<qD  
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由某人负担for ones account||for account of one 'q hA4W9  
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按某人指示||列入某人帐户by order and for account of one 0%^m  
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列入5月份帐目for May account wYS,|=y  
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编入某中帐项下to pass to the account of||to place to the account of l 49)Cv/  
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寄出清算书to send in an account||to send in render an account t HPC  
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支票薄cheque book Q<r O5 -K  
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支票陈票人cheque drawer Y2w 9]:J  
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持票人cheque holder pscCXk(|A`  
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不记名支票cheque to bearer||bearer cheque }$;T.[ ~  
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记名支票||认人支票cheque to order &S<tX ]v
 
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到期支票antedated cheque |]]Xee]  
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未到期支票postdated cheque \p.Byso,  
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保付支票certified cheque [cru+c+O:  
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未获兑现支票，退票returned cheque yIbz\3  
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横线支票crossed cheque o'%F*>#v  
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普通横线general crossing qw0tw2|  
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特别横线special crossing ||}|=Sz  
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空白支票blank cheque )~O{jd  
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失效支票，过期支票stale cheque ph30/*8  
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普通支票open cheque eP' e_E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /+sn-$/"i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E`iT>+LG <  
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支票换现金||兑现to cash a cheque mv SNKS  
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清理票款to clear a cheque p."pI Bd  
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保证兑现to certify a cheque =35EG{W(  
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填写支票数额to fill up a cheque ]![ewO@  
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支票上划线to cross a cheque > g8;x#  
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开发支票to make out a cheque xlgN}M  
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签发支票，开立支票to draw a cheque||to issue a cheque }v0oFY$u`H  
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透支支票to overdraw a cheque }n:'@}  
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背书支票to endorse a cheque 2ztP'  
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请付票款||清付票款to pay a cheque||to honour a cheque mZ7. #R*}  
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支票退票to dishonour a cheque ud'r?QDM  
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拒付支票to refuse a cheque `cy_@Z5A  
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拒付支票to stop payment of a cheque 5z5#_*)O  
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提示要求付款to present for payment zK k;&y|{  
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见票即付持票人payable to bearer lyF~E  
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支付指定人payable to order &]ts*qCEL  
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已过期||无效out of date||stale pu0IhDMn  
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请给出票人R/D||refer to drawer ?`uY*+u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O:{I9V-=>s  

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文字与数字不一致words and figures differ Kxn/@@z>u  
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支票 CJz2.yd  
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时间已过account closed 4fT,/[k?  

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更改处应加盖印章alterations require initials Ckj2$c~  
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时间已过effects not cleared T&oY:1D,g  
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停止付款payment stopped ~p O6C*"  
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支票毁损cheque mutilated %YkJA:  
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汇款||寄钱to remit||to send money )e
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寄票供取款||支票支付to send a cheque for payment |_
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寄款人a remitter Bi;D d?.  
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收款人a remittee ,pM~Phmp  
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国外汇票foreign Bill UCG8=+t5T  
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国内汇票inland Bill 7|%|w  
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跟单汇票documentary bill 'w3BSaJi  

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空头汇票accommodation bill XtY!fo*  
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原始汇票original bill yMaU`z  
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改写||换新票据renewed bill JjA3G`m=  
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即期汇票sight bill||bill on demand wpgO09  
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…days after date||…days after date…日后付款 Lzmdy0!'  
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…months after date||…months after date…月后付款 PLD&/SgP*  
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见票后…日付款…days after sight||…days sight h?_Cv *0q  
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见票后…月付款…months after sight||…months sight }9:(l  
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同组票据set of bills ga?:k,xv  
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单张汇票sola of exchange||sole of exchange rU6F$I=  
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远期汇票usance bill||bill at usance @JW HG1qJ  
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长期汇票long bill G)|Xj70  
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短期汇票short bill m}UcF
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逾期汇票overdue bill yv[3&E?  
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宽限日期days of grace y^!>'cdV  

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电汇telegraphic transfer （T.T） q t(+X  
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邮汇postal order||postal note （Am.）||post office order||money order ^ps6\>=0cW  
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本票promissory note （P/N） _sb~eB~<(  
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押汇负责书||押汇保证书letter of hypothecation z@g%9|U  
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副保||抵押品||付属担保物collateral security YpOcLxFL  
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担保书trust receipt||letter of indemnity xTU;rJV  
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承兑||认付acceptance $@D*/@  
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单张承兑general acceptance kwXUjnp  
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有条件承兑qualified acceptance S:K$fFcJ  
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附条件认付conditional acceptance /1v:eoF;  
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部分认付partial acceptance   !kG|BJ$j