[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。   ?,
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会计报表statement of account yW5/Y02  
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往来帐目account current G<n(\85X  
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现在往来帐||存款额current accout ]5| o8.  
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销货帐account sales +@*}_%^l"  
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共同计算帐项joint account 7{F(NJUO1  
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未决帐项outstanding account ,Vb;2  
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贷方帐项credit account||creditor account %B9iby8)1  
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借方帐项debit account||debtor account mBW E^  
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应付帐||应付未付帐account payable x~1.;dBF  
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应收帐||应收未收帐account receivable "p]Fq,  
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新交易||新帐new account u=j|']hp#&  
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未决帐||老帐old account jC_7cAsl  
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现金帐cash account O<}^`4d  
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流水帐running account #$\cRLPg  
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暂记帐||未定帐suspense account m3|KIUP  
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过期帐||延滞帐overdue account||pastdue account 6yIl)5/=  
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杂项帐户sundry account 8 I'1~d%$  
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详细帐单||明细表detail account F~Kd5-I@  
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呆帐bad account Oto
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会计项目title of account X
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会计薄||帐薄account-book Z&mV1dxR  
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营业报告书||损益计算表account of budiness||business report Y^)VHE]  
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借贷细帐||交验帐account rendered Isq3YY  
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明细帐account stated 0XlX7Sk+  
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与…银行开立一户头to open an account with bw*
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与…银行建立交易to keep account with @S~'m;  
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继续记帐to keep account Vvx(7p-GQ  
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与…有交易to have an account with a@@!Eg A  

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作成会计帐||有往来帐项to make out an account with T 4 SByX9  
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清算||清理债务to make up an account ZLvw]N&R  
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清洁帐目||与…停止交易to close ones account with I#l9  
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结帐to close an account 9BANCW"  
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清理未付款to ask an account||to demand an account *Oz
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结清差额to balance the account with .WL507*"Ce  
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清算to settle an account||to liquidate an account||to square an account `M
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审查帐目||监查帐目to audit an account 4v2(YJ%u  
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检查帐目to examine an account (%0X\zvu/  
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转入A的帐户to charge the amount to As account LR)is  
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以计帐方式付款to pay on account r.ajw&J2  
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代理某人||为某人on ones account||on account of one  jMp{  
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为自己计算||独立帐目on ones own account V$v;lvt^Uq  
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由某人收益并负风险on ones account and risk||for ones account and risk jilO%  "  
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由某人负担for ones account||for account of one Ne9 .wd  
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按某人指示||列入某人帐户by order and for account of one 2PeI+!7s  
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列入5月份帐目for May account _SFD}w3b$  
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编入某中帐项下to pass to the account of||to place to the account of LAwS8t',  
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寄出清算书to send in an account||to send in render an account X 1'Ze,34  
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支票薄cheque book <1 LuYEDq  
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支票陈票人cheque drawer kt:%]ZZL  
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持票人cheque holder Ce)Wvuh  
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不记名支票cheque to bearer||bearer cheque R 1b`(  
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记名支票||认人支票cheque to order t &uHn5  
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到期支票antedated cheque E,$uNw']  
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未到期支票postdated cheque !{XO#e  
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保付支票certified cheque &Os Ritj  
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未获兑现支票，退票returned cheque Z}C%%2Iz  
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横线支票crossed cheque  f#nmr5F  
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普通横线general crossing 5b'S~Qj#r$  
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特别横线special crossing Qa%SvA@R  
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空白支票blank cheque g <o;\\  

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失效支票，过期支票stale cheque J5T#}!f  
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普通支票open cheque A'8K^,<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HWBom 8u0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >6 #\1/RP  
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支票换现金||兑现to cash a cheque nW_  
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清理票款to clear a cheque AUde_1hi  
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保证兑现to certify a cheque :t^})%  
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填写支票数额to fill up a cheque pe})A  
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支票上划线to cross a cheque qu+2..3  
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开发支票to make out a cheque 8]\h^k4f  
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签发支票，开立支票to draw a cheque||to issue a cheque ~HRWKPb  
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透支支票to overdraw a cheque *AR<DXEL  
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背书支票to endorse a cheque $ow`)?sh  
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请付票款||清付票款to pay a cheque||to honour a cheque (kyo?3  
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支票退票to dishonour a cheque 4S9, tc&  
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拒付支票to refuse a cheque V9+"CB^  
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拒付支票to stop payment of a cheque Pt
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提示要求付款to present for payment i=H>D  
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见票即付持票人payable to bearer *Q120R  
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支付指定人payable to order xYVjUb(,X  
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已过期||无效out of date||stale seU^IC<  
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请给出票人R/D||refer to drawer @&xaaqQ-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r
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文字与数字不一致words and figures differ _u|FJTk  
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支票 XL/oy'_  
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时间已过account closed h4.=sbzZ  
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更改处应加盖印章alterations require initials VMye5 P  
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时间已过effects not cleared ;!JX-Jq  
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停止付款payment stopped W aGcoj  
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支票毁损cheque mutilated Cq*}b4^;  
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汇款||寄钱to remit||to send money oS#'u1k  
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寄票供取款||支票支付to send a cheque for payment ;64mf`   
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寄款人a remitter 8
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收款人a remittee mYh5#E41J  
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国外汇票foreign Bill G=Hf&l  


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国内汇票inland Bill hH1lgc  
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跟单汇票documentary bill ;;?vgrz  
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空头汇票accommodation bill BeI;#m0  
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原始汇票original bill +%Lt".o  
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改写||换新票据renewed bill ^Ue0mC7m  
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即期汇票sight bill||bill on demand pd4cg?K  
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…days after date||…days after date…日后付款 0%s3
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight >[ug zJ  
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见票后…月付款…months after sight||…months sight {~"7vkc+  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange [E>R.Oe  
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远期汇票usance bill||bill at usance rd O@X9z  
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长期汇票long bill &Hv;<  
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短期汇票short bill 3b Wum  
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逾期汇票overdue bill }w G,BB%N  
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宽限日期days of grace D%-{q>F!gf  
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电汇telegraphic transfer （T.T） ; 4,'y  
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邮汇postal order||postal note （Am.）||post office order||money order 5O&d3;p'  
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本票promissory note （P/N） 1!!\+ c2*  
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押汇负责书||押汇保证书letter of hypothecation 0h22V$  
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副保||抵押品||付属担保物collateral security be7L="vZw  
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担保书trust receipt||letter of indemnity tRteyNA  
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承兑||认付acceptance G
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单张承兑general acceptance ~Q?!
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有条件承兑qualified acceptance 'seyD
  
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附条件认付conditional acceptance SauH>  
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部分认付partial acceptance   b#/i.!:a