[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。   L?3VyBE  
会计报表statement of account W\I$`gyC/  
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往来帐目account current l1-4n*f U  
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现在往来帐||存款额current accout '`M#UuU  
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销货帐account sales w$D
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共同计算帐项joint account +L`V
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未决帐项outstanding account q6;OS.f  
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贷方帐项credit account||creditor account 4ggVj*{v  
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借方帐项debit account||debtor account |x1
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应付帐||应付未付帐account payable G[|3^O>P  
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应收帐||应收未收帐account receivable pWMiCXnW  
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新交易||新帐new account "F&Tnhh 4  
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未决帐||老帐old account /DLr(  
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现金帐cash account b0y-H/d/
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流水帐running account $`E4m8fX  
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暂记帐||未定帐suspense account |c<XSX?ir  
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过期帐||延滞帐overdue account||pastdue account A dDQWJ^r  
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杂项帐户sundry account <inl{CX/  
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详细帐单||明细表detail account x<8 \-  
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呆帐bad account ,&0Z]*  
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会计项目title of account SzRL}}I  
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会计薄||帐薄account-book ~H
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营业报告书||损益计算表account of budiness||business report ubD#I{~J  
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借贷细帐||交验帐account rendered JW-|<CJ  
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明细帐account stated YRXK@'[=  
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与…银行开立一户头to open an account with r9<V%PHv  
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与…银行建立交易to keep account with Q Qi@>v|d  
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继续记帐to keep account tO 7I&LNE  

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与…有交易to have an account with !f @XDW&R  
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作成会计帐||有往来帐项to make out an account with $<:'!#%  
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清算||清理债务to make up an account /Ad6+cY  
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清洁帐目||与…停止交易to close ones account with yYg   
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结帐to close an account loLKm]yV  
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清理未付款to ask an account||to demand an account $Vsy%gA<  
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结清差额to balance the account with j"i#R1T  
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清算to settle an account||to liquidate an account||to square an account d t<~sOT3s  
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审查帐目||监查帐目to audit an account QTfu:m{  
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检查帐目to examine an account -( (Z@T1k  
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转入A的帐户to charge the amount to As account fQP,=  
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以计帐方式付款to pay on account o_ (0  
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代理某人||为某人on ones account||on account of one =tnTdp0F  
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为自己计算||独立帐目on ones own account GyuV %  

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由某人收益并负风险on ones account and risk||for ones account and risk 8<{;=m8cQ  
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由某人负担for ones account||for account of one 0 7\02f  
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按某人指示||列入某人帐户by order and for account of one $ o" L;j  
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列入5月份帐目for May account guE2THnz3D  
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编入某中帐项下to pass to the account of||to place to the account of IkU|W3Vo  
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寄出清算书to send in an account||to send in render an account @701S(0'7  
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支票薄cheque book sl^n6N  
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支票陈票人cheque drawer AEqq1A
 
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持票人cheque holder {+Sq<J_`M  
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不记名支票cheque to bearer||bearer cheque Cg
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记名支票||认人支票cheque to order fhr-Y'  
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到期支票antedated cheque iadk H]w  
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未到期支票postdated cheque 4.'JLArw  
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保付支票certified cheque :Eo8v$W\RB  
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未获兑现支票，退票returned cheque t%$@fjz
 
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横线支票crossed cheque ] D6|o5  
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普通横线general crossing U0IE1_R  
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特别横线special crossing n|C|&  
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空白支票blank cheque z6cYC,  
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失效支票，过期支票stale cheque #8U
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普通支票open cheque C0<YH "  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  5~s{N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @|=U rKAN  
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支票换现金||兑现to cash a cheque [+Un ^gD  
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清理票款to clear a cheque xYwkFB$$*  
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保证兑现to certify a cheque n$W"=Z;`  

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填写支票数额to fill up a cheque Z"DW 2k  
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支票上划线to cross a cheque w[sR7T9*  
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开发支票to make out a cheque ~p^7X2% !  
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签发支票，开立支票to draw a cheque||to issue a cheque Bk@WW#b  
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透支支票to overdraw a cheque x~Agm_Tu+'  
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背书支票to endorse a cheque }$:#+ (17  
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请付票款||清付票款to pay a cheque||to honour a cheque |z+9km7,  
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支票退票to dishonour a cheque 9`INC~h  
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拒付支票to refuse a cheque  ob]dZ  
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拒付支票to stop payment of a cheque H!. ZH(asY  
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提示要求付款to present for payment AWL[zixR  
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见票即付持票人payable to bearer EZ{/]gCK  
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支付指定人payable to order Efvq?cG&  
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已过期||无效out of date||stale KK$ a;/  
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请给出票人R/D||refer to drawer /yp/9r@T0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |=u96G~N  
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文字与数字不一致words and figures differ Ysl9f1>%  
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支票 yYk|YX(7U  
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时间已过account closed 1I b_Kmb-  
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更改处应加盖印章alterations require initials MISE C[/  
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时间已过effects not cleared j6}$+!E  
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停止付款payment stopped >HX)MwAP  
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支票毁损cheque mutilated j=\Mx6os  
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汇款||寄钱to remit||to send money YLigP"*~^  
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寄票供取款||支票支付to send a cheque for payment Bqp&2zg)@  
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寄款人a remitter OSj%1KL  
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收款人a remittee (]}XLMi,|!  
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国外汇票foreign Bill 7fU
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国内汇票inland Bill gn364U a  
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跟单汇票documentary bill O4n8MM|`  
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空头汇票accommodation bill W;91H'`?H  
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原始汇票original bill [rc'/@
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改写||换新票据renewed bill *TJ<  
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即期汇票sight bill||bill on demand y{:]sHyG  
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…days after date||…days after date…日后付款 #wGQ v  
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…months after date||…months after date…月后付款 t7sUtmq  
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见票后…日付款…days after sight||…days sight A>H*`{}  
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见票后…月付款…months after sight||…months sight UUZ6N ZQI  
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同组票据set of bills -WQ_[t9
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单张汇票sola of exchange||sole of exchange .LWOM8)  
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远期汇票usance bill||bill at usance bM*Pcxv  
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长期汇票long bill %V@Rk.<  
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短期汇票short bill Vp5V m  
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逾期汇票overdue bill Ak<IHp^Q  
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宽限日期days of grace }rFsU\]:q  
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电汇telegraphic transfer （T.T） 03i?"MvNo  
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邮汇postal order||postal note （Am.）||post office order||money order ,3fuX~ g  
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本票promissory note （P/N） B^Rw?:hN  
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押汇负责书||押汇保证书letter of hypothecation nr<}Hc
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副保||抵押品||付属担保物collateral security 2@=cqD7x  
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担保书trust receipt||letter of indemnity !ch[I#&J-  
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承兑||认付acceptance 7 9<9}<T  
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单张承兑general acceptance *`QdkVER  
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有条件承兑qualified acceptance W?4&lC^G  
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附条件认付conditional acceptance sJjl)Qs)T  
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部分认付partial acceptance   cfy/*|