[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。   -UTTJnu^  
会计报表statement of account T~&9/%$F  
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往来帐目account current BAy]&q|.  
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现在往来帐||存款额current accout hoJ{C 0  
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销货帐account sales xRTr
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共同计算帐项joint account aC2cyUuaN  
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未决帐项outstanding account Pr>Pxsr&  
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贷方帐项credit account||creditor account q3SYlL'a  
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借方帐项debit account||debtor account et-<ib<lY  
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应付帐||应付未付帐account payable FxK2 1  
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应收帐||应收未收帐account receivable 0QakFt  
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新交易||新帐new account 3lW7auH4Y{  
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未决帐||老帐old account kN'.e*  
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现金帐cash account MT?;9ZV}  
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流水帐running account l+V#`S*q  
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暂记帐||未定帐suspense account L'KgB=5K&i  
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过期帐||延滞帐overdue account||pastdue account *pOdM0AE  
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杂项帐户sundry account }ag -J."5M  
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详细帐单||明细表detail account HK/T`p#  
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呆帐bad account FVw4BUOmi  
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会计项目title of account TSPFi 0PP  
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会计薄||帐薄account-book <)J83D0$E  
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营业报告书||损益计算表account of budiness||business report F6vN{FI  
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借贷细帐||交验帐account rendered :K#z~#n  
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明细帐account stated x9NcIa9  
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与…银行开立一户头to open an account with I<["ko,t@?  
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与…银行建立交易to keep account with "G+g(?N]j  
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继续记帐to keep account uq~Z  
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与…有交易to have an account with X:ck  
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作成会计帐||有往来帐项to make out an account with W>*9T?  
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清算||清理债务to make up an account f7mN,_Lt  
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清洁帐目||与…停止交易to close ones account with +;ILj<!Z7  
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结帐to close an account de&*#O5  
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清理未付款to ask an account||to demand an account _~=qByD   
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结清差额to balance the account with Exy|^Dr0  
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清算to settle an account||to liquidate an account||to square an account b#17N2xkT  
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审查帐目||监查帐目to audit an account 3[RP:W@%  
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检查帐目to examine an account 0G=bu5  
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转入A的帐户to charge the amount to As account 6ojEEM  
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以计帐方式付款to pay on account U)P
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代理某人||为某人on ones account||on account of one C,;hNg[  
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为自己计算||独立帐目on ones own account "\n,vNk  
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由某人收益并负风险on ones account and risk||for ones account and risk >BDK?Y Mx  
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由某人负担for ones account||for account of one Ny\c>$z  
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按某人指示||列入某人帐户by order and for account of one & 8##)tS(y  
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列入5月份帐目for May account ;T9u$4<  
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编入某中帐项下to pass to the account of||to place to the account of 9i&(VzY[=  
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寄出清算书to send in an account||to send in render an account rzR=% >
 
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支票薄cheque book xbN)
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支票陈票人cheque drawer 0`LR!X  
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持票人cheque holder Q)n6.% V/e  
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不记名支票cheque to bearer||bearer cheque 4TPAD)C  
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记名支票||认人支票cheque to order i;CVgdQ8  
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到期支票antedated cheque 9AA_e ~y  

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未到期支票postdated cheque ~6<'cun@x  
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保付支票certified cheque s`Y8&e.Yr  
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未获兑现支票，退票returned cheque *om
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横线支票crossed cheque &e-MOM2&  
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普通横线general crossing *(?tf{  
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特别横线special crossing :c_>(~  
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空白支票blank cheque 68!W~%?pR  
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失效支票，过期支票stale cheque &>YdX$8x  
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普通支票open cheque @[s+5_9nk  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;7HL/-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $Y\-X<gRH  
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支票换现金||兑现to cash a cheque "Q[rM1R  
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清理票款to clear a cheque ?kF_C,k/>N  
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保证兑现to certify a cheque 8 Q*477=I  
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填写支票数额to fill up a cheque F s{}bQyQ  
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支票上划线to cross a cheque oE;SZ"$x  
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开发支票to make out a cheque (TF;+FRW  
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签发支票，开立支票to draw a cheque||to issue a cheque ;"1  
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透支支票to overdraw a cheque mi>CHa+$  
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背书支票to endorse a cheque "+BNas^rF  
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请付票款||清付票款to pay a cheque||to honour a cheque "x"y3v'  
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支票退票to dishonour a cheque Sd\+f6x  
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拒付支票to refuse a cheque .15^c+j  
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拒付支票to stop payment of a cheque bpv?$j-j  
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提示要求付款to present for payment L[LgQ7esQ  
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见票即付持票人payable to bearer OD~TWT_  
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支付指定人payable to order I8]q~Q<-P  
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已过期||无效out of date||stale |AS`MsbI9  
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请给出票人R/D||refer to drawer 5%Xny8 ]|D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Wt8=j1>  
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文字与数字不一致words and figures differ Db5y";T  
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支票 :+nECk 
 
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时间已过account closed ktMUTL(B  
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更改处应加盖印章alterations require initials |##rs  
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时间已过effects not cleared ZGHh!Ds;  
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停止付款payment stopped =%Yw;%0)Y  
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支票毁损cheque mutilated 1 iWe&I:  
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汇款||寄钱to remit||to send money 2\:z 
 
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寄票供取款||支票支付to send a cheque for payment W,[b:[~v  
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寄款人a remitter _#nP->0)  
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收款人a remittee R4RSXV  
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国外汇票foreign Bill mN9Uyz5G  
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国内汇票inland Bill VS:UVe  

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跟单汇票documentary bill zMXlLRC0  
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空头汇票accommodation bill 0V:DeX$bZ  
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原始汇票original bill u I \zDR  
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改写||换新票据renewed bill _V9 O,"DDc  
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即期汇票sight bill||bill on demand 2ja@NT  
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…days after date||…days after date…日后付款 \qrSJ=}t  
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…months after date||…months after date…月后付款 ,=9e]pQ  
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见票后…日付款…days after sight||…days sight P~)ndaQ  
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见票后…月付款…months after sight||…months sight 0 gyg  
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同组票据set of bills JeR8Mb  
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单张汇票sola of exchange||sole of exchange Ty"OJ  
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远期汇票usance bill||bill at usance l_lm)'ag  
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长期汇票long bill #rZk&q  
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短期汇票short bill zX-6]j;  
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逾期汇票overdue bill rSIb1z
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宽限日期days of grace ZhKYoPIq  
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电汇telegraphic transfer （T.T） ^;3z9}9  
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邮汇postal order||postal note （Am.）||post office order||money order >Au]S`  
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本票promissory note （P/N） C#X0Cn0ln  
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押汇负责书||押汇保证书letter of hypothecation Z8$@}|jN  
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副保||抵押品||付属担保物collateral security YMG{xGPtM  
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担保书trust receipt||letter of indemnity ,cs`6Bd4  
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承兑||认付acceptance o}p6qB=;1  
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单张承兑general acceptance tFvti5  
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有条件承兑qualified acceptance $kJvPwRO  
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附条件认付conditional acceptance u>H^bCXI  
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部分认付partial acceptance   (F_Wys=6