[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。   z8PV&o  
会计报表statement of account M;0\fUh;  
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往来帐目account current g$Nsu:L  
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现在往来帐||存款额current accout `
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销货帐account sales _8?r!D#P;s  
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共同计算帐项joint account O#b%&s"o  
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未决帐项outstanding account a#P
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贷方帐项credit account||creditor account H?'
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借方帐项debit account||debtor account !\1Pu|  
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应付帐||应付未付帐account payable *8xMe  
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应收帐||应收未收帐account receivable |jyoT%SQ  
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新交易||新帐new account p EbyQ[  
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未决帐||老帐old account HFrwf{J  
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现金帐cash account 97L#3L6t  
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流水帐running account rnTjw "%  
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暂记帐||未定帐suspense account D
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过期帐||延滞帐overdue account||pastdue account ^5BQ=  
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杂项帐户sundry account L4-v'Z;  
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详细帐单||明细表detail account wW+@3bPl  
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呆帐bad account EgT?Hvx:  
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会计项目title of account -{rUE +  
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会计薄||帐薄account-book 9S]]KEGn4  
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营业报告书||损益计算表account of budiness||business report -oR P ZtW  
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借贷细帐||交验帐account rendered I$w:
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明细帐account stated ;"Q.c#pA$g  
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与…银行开立一户头to open an account with 0S71&I$u]  
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与…银行建立交易to keep account with 3P2 x%Gp  
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继续记帐to keep account f'?FYBL  
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与…有交易to have an account with V18A|]k  
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作成会计帐||有往来帐项to make out an account with 'B yB1NL  
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清算||清理债务to make up an account ^aR^M\38  
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清洁帐目||与…停止交易to close ones account with 7&&3@96<*#  
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结帐to close an account #Oi{7~  
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清理未付款to ask an account||to demand an account pS+hE4D  
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结清差额to balance the account with J_7#UjGA,  
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清算to settle an account||to liquidate an account||to square an account *I.eCMDa  
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审查帐目||监查帐目to audit an account sB8v:
 
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检查帐目to examine an account _$_,r H
 
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转入A的帐户to charge the amount to As account .iYp9?t  
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以计帐方式付款to pay on account bbT1p:RF  
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代理某人||为某人on ones account||on account of one 9[R+m3V/`  
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为自己计算||独立帐目on ones own account %bS1$ v\n  
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由某人收益并负风险on ones account and risk||for ones account and risk }W0_eQ  
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由某人负担for ones account||for account of one YJ|U|[
 
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按某人指示||列入某人帐户by order and for account of one ~OWpk)Vq  
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列入5月份帐目for May account GI@;76Qf  
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编入某中帐项下to pass to the account of||to place to the account of V|~o`(]  
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寄出清算书to send in an account||to send in render an account OZA^L;#>  
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支票薄cheque book SLRF\mh!L  
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支票陈票人cheque drawer F`GXho[  
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持票人cheque holder ]s!id[j
 
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不记名支票cheque to bearer||bearer cheque c&N;r|N  
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记名支票||认人支票cheque to order VN(*m(b  
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到期支票antedated cheque \<\H1;=.@'  
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未到期支票postdated cheque KVr9kcs  
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保付支票certified cheque CBF<53TshR  
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未获兑现支票，退票returned cheque N{~P}Sw  
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横线支票crossed cheque w%plK6:6  
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普通横线general crossing 9#m3<oSJ  
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特别横线special crossing F\^8k/0  
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空白支票blank cheque a!/\:4-uc  
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失效支票，过期支票stale cheque :o8|P  
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普通支票open cheque y`L.#5T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZSwuEX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -gk2$P-  
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支票换现金||兑现to cash a cheque ygj%VG  
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清理票款to clear a cheque ZS4 dW_*[  
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保证兑现to certify a cheque k ,ldi  
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填写支票数额to fill up a cheque _u^3uzu  
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支票上划线to cross a cheque {<@ud0A:\  
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开发支票to make out a cheque A+8)VlE\  
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签发支票，开立支票to draw a cheque||to issue a cheque 97\K]Tr  
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透支支票to overdraw a cheque aaCRZKr  
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背书支票to endorse a cheque e ar:`11z  
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请付票款||清付票款to pay a cheque||to honour a cheque d]E={}qo&  
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支票退票to dishonour a cheque *(1<J2j  
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拒付支票to refuse a cheque ()Kaxcs?+  
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拒付支票to stop payment of a cheque "Y
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提示要求付款to present for payment 0j4n11#  
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见票即付持票人payable to bearer Z
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支付指定人payable to order [zN*P$ U]  
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已过期||无效out of date||stale 2IW!EUR   
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请给出票人R/D||refer to drawer T^#d;A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i0wBZ i?  
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文字与数字不一致words and figures differ h>*3i#  
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支票 D:j5/ *  
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时间已过account closed ZG1TRF "  
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更改处应加盖印章alterations require initials q:M'|5P  
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时间已过effects not cleared VhLfSN>W  
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停止付款payment stopped 7_Te-i  
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支票毁损cheque mutilated : %AEwRZ  
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汇款||寄钱to remit||to send money tMP"9JE,  
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寄票供取款||支票支付to send a cheque for payment -{Ar5) ?='  
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寄款人a remitter A2L"&dl  
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收款人a remittee #/H2p`5  
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国外汇票foreign Bill uJ0'`Q?6R9  
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国内汇票inland Bill !wEe<],  
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跟单汇票documentary bill P'}B5I~  
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空头汇票accommodation bill g2==`f!i  
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原始汇票original bill +G"YQq'b  
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改写||换新票据renewed bill 4e|N^h*!  
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即期汇票sight bill||bill on demand Tjv'S <  
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…days after date||…days after date…日后付款 (@!K tW  
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…months after date||…months after date…月后付款 eYlI};  
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见票后…日付款…days after sight||…days sight yVGf[~X  
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见票后…月付款…months after sight||…months sight 2&]LZ:(  
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同组票据set of bills =v<A&4  
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单张汇票sola of exchange||sole of exchange * ]bB7  
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远期汇票usance bill||bill at usance 6dz^%Ub  
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长期汇票long bill TKAs@X,t  
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短期汇票short bill kRX?o'U~C  
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逾期汇票overdue bill HB}rpiB  
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宽限日期days of grace q%$p56\?3  
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电汇telegraphic transfer （T.T） c@}t@k  
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邮汇postal order||postal note （Am.）||post office order||money order 2;:p H3  
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本票promissory note （P/N） _<sN54  
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押汇负责书||押汇保证书letter of hypothecation 5.
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副保||抵押品||付属担保物collateral security a*.#Zgy:lK  
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担保书trust receipt||letter of indemnity KT<$E!@  
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承兑||认付acceptance wW)(mY?   
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单张承兑general acceptance   P3|s}&  
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有条件承兑qualified acceptance ^4"AWps  
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附条件认付conditional acceptance `=#jWZ.8m  
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部分认付partial acceptance   o#f"wQH;p