[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。   Mz6(M,hkq  
会计报表statement of account }l7+W4~  
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往来帐目account current %|(c?`2|  
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现在往来帐||存款额current accout 7amVnR1f  
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销货帐account sales Z*co\ pW  
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共同计算帐项joint account B]"`}jn  
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未决帐项outstanding account N2}SR|.  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account l:V R8g[  
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应付帐||应付未付帐account payable I
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应收帐||应收未收帐account receivable p,fV .5q  
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新交易||新帐new account e,p"=/!aY  
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未决帐||老帐old account C 5.3[  
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现金帐cash account G68KoM  
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流水帐running account q3$8"Q^  

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暂记帐||未定帐suspense account Yr9'2.%Q  
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过期帐||延滞帐overdue account||pastdue account S>yiD`v  
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杂项帐户sundry account !Z!)$3 bB  
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详细帐单||明细表detail account ) O0Cz n  
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呆帐bad account ,MY7h8V/  
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会计项目title of account )(}[S:`  
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会计薄||帐薄account-book @Kpm&vd(  
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营业报告书||损益计算表account of budiness||business report RM2Ik_IH[l  
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借贷细帐||交验帐account rendered _Id'56N]J!  
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明细帐account stated uJ% <+I  
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与…银行开立一户头to open an account with m}]{Y'i]R  
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与…银行建立交易to keep account with %BI
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继续记帐to keep account c1H.v^Y5  
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与…有交易to have an account with W{,fpm  
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作成会计帐||有往来帐项to make out an account with W|PAI[N  
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清算||清理债务to make up an account pH'Tx>  
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清洁帐目||与…停止交易to close ones account with N.|F8b]v  
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结帐to close an account 1g;2e##)  
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清理未付款to ask an account||to demand an account H1N@E}>|  
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结清差额to balance the account with pMU\f  
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清算to settle an account||to liquidate an account||to square an account c)EYXo  
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审查帐目||监查帐目to audit an account p{E(RsA  
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检查帐目to examine an account Y{dSQ|xz^  
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转入A的帐户to charge the amount to As account L=(-BYS  
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以计帐方式付款to pay on account pj%]t  
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代理某人||为某人on ones account||on account of one <EnmH/C.  
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为自己计算||独立帐目on ones own account Z|K HF"  
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由某人收益并负风险on ones account and risk||for ones account and risk }P.s  
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由某人负担for ones account||for account of one w&@tP^`  
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按某人指示||列入某人帐户by order and for account of one zd_N' :6  
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列入5月份帐目for May account :U\*4l
 
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编入某中帐项下to pass to the account of||to place to the account of jJ"(O-<) D  
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寄出清算书to send in an account||to send in render an account Xg.Lo2s  
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支票薄cheque book Xf ^_y(?  
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支票陈票人cheque drawer [Zdrm:=]L  
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持票人cheque holder 'xd8rN%T  
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不记名支票cheque to bearer||bearer cheque vo Et\H  
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记名支票||认人支票cheque to order V+D<626o  
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到期支票antedated cheque Sa)sDf1+`  
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未到期支票postdated cheque d&G]k!|\  
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保付支票certified cheque |L*=\%t8  
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未获兑现支票，退票returned cheque D,*|:i  
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横线支票crossed cheque G8'{nPA~  
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普通横线general crossing M_+W5Gz<  
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特别横线special crossing ic}TiTK  
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空白支票blank cheque 67/\0mV:~  
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失效支票，过期支票stale cheque 3H<%\SYp  
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普通支票open cheque T
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *otgI"y\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PPy~dp  
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支票换现金||兑现to cash a cheque %${$P+a`D  
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清理票款to clear a cheque B R  

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保证兑现to certify a cheque RcJtVOrd  
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填写支票数额to fill up a cheque V'RbTFb9Z  
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支票上划线to cross a cheque 31 <0Nw;l  
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开发支票to make out a cheque lw~ V  
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签发支票，开立支票to draw a cheque||to issue a cheque ' =5B  
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透支支票to overdraw a cheque ZI1]B944ni  
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背书支票to endorse a cheque ;a>u7
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque (p12 =EB<  
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拒付支票to refuse a cheque Q~0>GOq*  
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拒付支票to stop payment of a cheque >P@V D" U  
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提示要求付款to present for payment (57!{ [J  
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见票即付持票人payable to bearer N%Ta.`r  
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已过期||无效out of date||stale m#8[")a$"  
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请给出票人R/D||refer to drawer ^s7!F.OC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !*"fWahv  
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文字与数字不一致words and figures differ 37jxl+  
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时间已过account closed /o m++DxV  
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更改处应加盖印章alterations require initials HVHv,:bPo  
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时间已过effects not cleared z.SC^/\o|  
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停止付款payment stopped }
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支票毁损cheque mutilated JaRsm'SIk~  
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汇款||寄钱to remit||to send money = ,(TP  
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寄票供取款||支票支付to send a cheque for payment Y/FPkH4  
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寄款人a remitter ~_D.&-xUF  
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收款人a remittee ;ItH2Lw<&  
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国外汇票foreign Bill hWT jN  
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国内汇票inland Bill :u14_^  
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跟单汇票documentary bill  oBkhb  
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空头汇票accommodation bill eThaH0  
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原始汇票original bill l_^SU8i57  
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改写||换新票据renewed bill vk92j?  

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即期汇票sight bill||bill on demand l6/VJ~(}'  
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…days after date||…days after date…日后付款 1xB}Ed*k  
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…months after date||…months after date…月后付款 tVAi0`DV  
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见票后…日付款…days after sight||…days sight NKu[6J?)  
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见票后…月付款…months after sight||…months sight qoO`) <  
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同组票据set of bills *N">93:  
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单张汇票sola of exchange||sole of exchange S,m (  
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远期汇票usance bill||bill at usance }[AaI #  
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长期汇票long bill Rx-\B$G  
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短期汇票short bill J(7#yg%5  
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逾期汇票overdue bill 6'^_ *n  
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宽限日期days of grace TeHJj`rdAU  
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电汇telegraphic transfer （T.T） L@N%S Sf
 
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邮汇postal order||postal note （Am.）||post office order||money order l6  G6H$  
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本票promissory note （P/N） Nk'<*;e  
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押汇负责书||押汇保证书letter of hypothecation aU!}j'5Q  
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副保||抵押品||付属担保物collateral security Y2`sL,'h  
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担保书trust receipt||letter of indemnity Od!)MQ*,  
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承兑||认付acceptance L!}!k N:?  
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单张承兑general acceptance (?z?/4>7<  
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有条件承兑qualified acceptance |Z:yd}d  
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附条件认付conditional acceptance <LbLMV  
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部分认付partial acceptance   ufXWK3~\