[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。   _5^p+  
会计报表statement of account Rx$5#K!%M  
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往来帐目account current G)b6Rit  
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现在往来帐||存款额current accout TxYxB1C)  
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销货帐account sales Mg.xGST  
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共同计算帐项joint account @|xcrEnP}B  
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未决帐项outstanding account dA[Z\  
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贷方帐项credit account||creditor account 7p&%0'BO1z  
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借方帐项debit account||debtor account qZlb?b"  
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应付帐||应付未付帐account payable (eI'%1kS<  

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应收帐||应收未收帐account receivable [ZS}P  
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新交易||新帐new account r{.DRbn  
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未决帐||老帐old account  :\1:n  
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现金帐cash account MV5'&" ,oB  
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流水帐running account S+A'\{f  
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暂记帐||未定帐suspense account wxpE5v+f|  
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过期帐||延滞帐overdue account||pastdue account %B`MO-  
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杂项帐户sundry account *yOpMxE  
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详细帐单||明细表detail account )nyud$9w'  
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呆帐bad account b5_(Fv  
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会计项目title of account qYc]Y9fi  
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会计薄||帐薄account-book rVq=,>M9  
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营业报告书||损益计算表account of budiness||business report RRig  
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借贷细帐||交验帐account rendered \](IBI:  
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明细帐account stated \9dSI
 

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与…银行开立一户头to open an account with K-F@OSK'  
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与…银行建立交易to keep account with
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继续记帐to keep account Fv=7~6~  
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与…有交易to have an account with (qT_4b~  

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作成会计帐||有往来帐项to make out an account with 1xg^;3m
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清算||清理债务to make up an account PI
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清洁帐目||与…停止交易to close ones account with -=,%9r  
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结帐to close an account ),%/T,!@  
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清理未付款to ask an account||to demand an account V0+D{|thh6  
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结清差额to balance the account with nB2AmS  
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清算to settle an account||to liquidate an account||to square an account e\i K  
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审查帐目||监查帐目to audit an account $+P9@Q$  
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检查帐目to examine an account |VMc,_D  
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转入A的帐户to charge the amount to As account :Z(?Ct&8  
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以计帐方式付款to pay on account ;;'b;,/  
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代理某人||为某人on ones account||on account of one Xm`s=5%  
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为自己计算||独立帐目on ones own account RL/~E xYC  
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由某人收益并负风险on ones account and risk||for ones account and risk [^t"Hf  
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由某人负担for ones account||for account of one ~LGkc t  
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按某人指示||列入某人帐户by order and for account of one dj4 g  
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列入5月份帐目for May account FW&P`Iu  
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编入某中帐项下to pass to the account of||to place to the account of lqAU5K{wQ  
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寄出清算书to send in an account||to send in render an account d+~c$(M)  
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支票薄cheque book R
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支票陈票人cheque drawer &w:"e'FG`  
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持票人cheque holder wRf_IBhCd  
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不记名支票cheque to bearer||bearer cheque m}6GVQ'Q  
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记名支票||认人支票cheque to order yXY8 oE  
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到期支票antedated cheque ih2H~c>O  
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未到期支票postdated cheque g]iWD;61  
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保付支票certified cheque kP%'{  
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未获兑现支票，退票returned cheque 2uS&A \  
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横线支票crossed cheque =r+u!~%@''  
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普通横线general crossing go6Hb>  
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特别横线special crossing s ZkQJ->  
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空白支票blank cheque x_v pds  
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失效支票，过期支票stale cheque {\`#,[  
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普通支票open cheque p4<&NMG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3?Bq((  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }_3<Q\j  
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支票换现金||兑现to cash a cheque oO$a4|&,  
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清理票款to clear a cheque oVb6,
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保证兑现to certify a cheque 3VB{Qj  
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填写支票数额to fill up a cheque +x-n,!(  
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支票上划线to cross a cheque ,X+mXtg.  
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开发支票to make out a cheque 'd|_i6:y&  
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签发支票，开立支票to draw a cheque||to issue a cheque $wdIOfaH  
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透支支票to overdraw a cheque z4&|~-m,  
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背书支票to endorse a cheque "So+  
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请付票款||清付票款to pay a cheque||to honour a cheque D5]T.8kX(7  
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支票退票to dishonour a cheque JyjS#BWi  
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拒付支票to refuse a cheque @2L+"=u#  
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拒付支票to stop payment of a cheque b=wc-nA  
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提示要求付款to present for payment {Ymn_   
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见票即付持票人payable to bearer KWLI7fTgj$  
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支付指定人payable to order
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已过期||无效out of date||stale :tl*>d~  
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请给出票人R/D||refer to drawer }:])1!a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {dH87 nt  
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文字与数字不一致words and figures differ |e!%6Qq3  
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支票 }Y[xj{2$O  
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时间已过account closed \uQ yp*P1s  
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更改处应加盖印章alterations require initials 9. 6"C<eYt  
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时间已过effects not cleared V^
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停止付款payment stopped s1.EE|h,5  
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支票毁损cheque mutilated t1}R#NB  
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汇款||寄钱to remit||to send money NX%"_W/W  
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寄票供取款||支票支付to send a cheque for payment @ rI+.X  
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寄款人a remitter 2T 3tKX  
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收款人a remittee cQ}
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国外汇票foreign Bill U/}YpLgdD  
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国内汇票inland Bill X'FDQoH  
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跟单汇票documentary bill fVf @Ngvu  
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空头汇票accommodation bill .fFXH  
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原始汇票original bill ,="hI:*<  
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改写||换新票据renewed bill !,l k>j.V  
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即期汇票sight bill||bill on demand a\-AGG{2/X  
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…days after date||…days after date…日后付款 x52#md-Z  
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…months after date||…months after date…月后付款 }#r awVe=  
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见票后…日付款…days after sight||…days sight t)|~8xp P  
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见票后…月付款…months after sight||…months sight :6MV@{;PJ  
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同组票据set of bills 577
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单张汇票sola of exchange||sole of exchange )S ZzA'  
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远期汇票usance bill||bill at usance vHZq z<  
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长期汇票long bill ku4Gc6f#gG  
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短期汇票short bill )DmydyQ'  
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逾期汇票overdue bill n}b{u@$  
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宽限日期days of grace ?wu@+  
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电汇telegraphic transfer （T.T） -RJ~Sky[  

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邮汇postal order||postal note （Am.）||post office order||money order ber
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本票promissory note （P/N） Z^]jy>dj  
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押汇负责书||押汇保证书letter of hypothecation -<g[P_#  
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副保||抵押品||付属担保物collateral security )u+O~Y95&i  
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担保书trust receipt||letter of indemnity #q K .AZi  
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承兑||认付acceptance qSlo)aP  
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单张承兑general acceptance $3B%4#s  
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有条件承兑qualified acceptance 4lR+nmAZ  
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附条件认付conditional acceptance 4i.&geXA.  
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部分认付partial acceptance   Y[vP]7-