[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。   jn3|9x  
会计报表statement of account %emPSBf@  
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往来帐目account current I4DlEX  
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现在往来帐||存款额current accout e, 3(i!47  
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销货帐account sales 6}FDLBA  
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共同计算帐项joint account k=/|?%  
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未决帐项outstanding account jtOsb91c}  
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贷方帐项credit account||creditor account ~rfjQPbh9x  
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借方帐项debit account||debtor account :^L]Da3  
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应付帐||应付未付帐account payable >u[1v  
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应收帐||应收未收帐account receivable P+|8MT0  
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新交易||新帐new account VYQbyD{V w  
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未决帐||老帐old account 4'=N{.TtO  
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现金帐cash account 3^UsyZS)  
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流水帐running account ;i?!qB>baX  
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暂记帐||未定帐suspense account >U/g*[>  
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过期帐||延滞帐overdue account||pastdue account /8HO7E+5  
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杂项帐户sundry account LkB!:+v |B  
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详细帐单||明细表detail account <BA&S _=4  
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呆帐bad account cN>i3}fq  
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会计项目title of account n"Vd"}sU.  
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会计薄||帐薄account-book N+75wtLy&  
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营业报告书||损益计算表account of budiness||business report *b_54X%3  
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借贷细帐||交验帐account rendered 8E[`H  
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明细帐account stated Th^#H  
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与…银行开立一户头to open an account with oy: MM  

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与…银行建立交易to keep account with ulM&kw.4i  
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继续记帐to keep account QovC *1'  
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与…有交易to have an account with T%/w^27E  
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作成会计帐||有往来帐项to make out an account with J}CK|}  
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清算||清理债务to make up an account ^mQfXfuL  
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清洁帐目||与…停止交易to close ones account with q/79'>`|ai  
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结帐to close an account @x +#ZD(  
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清理未付款to ask an account||to demand an account Hc|U@G  
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结清差额to balance the account with U{(07GNm#  
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清算to settle an account||to liquidate an account||to square an account c F]3gM  
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审查帐目||监查帐目to audit an account " SqKS,J  
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检查帐目to examine an account +Ob#3PRy  
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转入A的帐户to charge the amount to As account ~1sl.8tF  
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以计帐方式付款to pay on account U-<"i6mg?  
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代理某人||为某人on ones account||on account of one \ZZy`/~z*7  
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为自己计算||独立帐目on ones own account iDc|9"|Tf3  
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由某人收益并负风险on ones account and risk||for ones account and risk }/3pC a  
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由某人负担for ones account||for account of one FD+PD:cQn  
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按某人指示||列入某人帐户by order and for account of one B/kn&^z$|~  
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列入5月份帐目for May account [c[MQA0  
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编入某中帐项下to pass to the account of||to place to the account of |hQ|'VC N  
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寄出清算书to send in an account||to send in render an account c GzYW~ K  
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支票薄cheque book
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支票陈票人cheque drawer aX'g9E
 
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持票人cheque holder TKu68/\)  
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不记名支票cheque to bearer||bearer cheque n!eqzr{  
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记名支票||认人支票cheque to order A~GtK\=;  
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到期支票antedated cheque ^HlLj#  
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未到期支票postdated cheque Sa?5iFg  
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保付支票certified cheque P`3s\8[Q  
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未获兑现支票，退票returned cheque QTjftcu  
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横线支票crossed cheque zdjM%l);  
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普通横线general crossing x*R8^BA]pR  
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特别横线special crossing OSa
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空白支票blank cheque &8Jg9#  
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失效支票，过期支票stale cheque NlF0\+h  
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普通支票open cheque ."IJmv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YA"Ti9-EV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque BKC7kDK3H  
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清理票款to clear a cheque Sa;<B :|  
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保证兑现to certify a cheque n5Nan  
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填写支票数额to fill up a cheque 'yPCZ`5H(  
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支票上划线to cross a cheque hWD !  
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开发支票to make out a cheque bZNIxkc[Dh  
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签发支票，开立支票to draw a cheque||to issue a cheque iNod</+"K  
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透支支票to overdraw a cheque uiktdZ/f  
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背书支票to endorse a cheque yicO!:bM  
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请付票款||清付票款to pay a cheque||to honour a cheque k ?3S  
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支票退票to dishonour a cheque XB0a dp  
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拒付支票to refuse a cheque B\Xh3l]+j  
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拒付支票to stop payment of a cheque ^vJ"-{  
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提示要求付款to present for payment (2U
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见票即付持票人payable to bearer e # t3u_  
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支付指定人payable to order @.'z* |z  
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已过期||无效out of date||stale ,Du@2w3Cq  
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请给出票人R/D||refer to drawer CdY8#+"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _5mc('  
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文字与数字不一致words and figures differ "< v\M85&  
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支票
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时间已过account closed 6SVqRD<`  
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更改处应加盖印章alterations require initials 2jl)mL  
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时间已过effects not cleared dt_e  
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停止付款payment stopped [|[>}z:  
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支票毁损cheque mutilated e*C6uz9N  
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汇款||寄钱to remit||to send money '7*=`q{  
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寄票供取款||支票支付to send a cheque for payment B@O@1?c[  
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寄款人a remitter ~9=aT1S|  
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收款人a remittee Lq (ZcEKo  
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国外汇票foreign Bill FJNF%a)x2I  
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国内汇票inland Bill %UZVb V  
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跟单汇票documentary bill w $|l{VI  
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空头汇票accommodation bill 'b/<x|  
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原始汇票original bill >dzsQ^Nj  
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改写||换新票据renewed bill aqU' T  
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即期汇票sight bill||bill on demand " =] -%B  
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…days after date||…days after date…日后付款 ;z~n.0'  
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…months after date||…months after date…月后付款 *i{Y9f8  
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见票后…日付款…days after sight||…days sight 9Z5D\yv?H  
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见票后…月付款…months after sight||…months sight l`-bFmpA  
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同组票据set of bills WKz> !E%  
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单张汇票sola of exchange||sole of exchange NcPgq?3p  
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远期汇票usance bill||bill at usance Cxod[$8  
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长期汇票long bill !+)AeDc:j  
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短期汇票short bill h7*W*Bd  
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逾期汇票overdue bill =0;}K@(J  
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宽限日期days of grace KD
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电汇telegraphic transfer （T.T） Uj+j}C  
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邮汇postal order||postal note （Am.）||post office order||money order }g#&Q0
 
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本票promissory note （P/N） ,Q zL)W7  
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押汇负责书||押汇保证书letter of hypothecation PP:(EN1  
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副保||抵押品||付属担保物collateral security I;VuW  
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担保书trust receipt||letter of indemnity AU-n&uX  
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承兑||认付acceptance %dQxJMwj  
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单张承兑general acceptance 3~nnCR[R  
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有条件承兑qualified acceptance ui (^k $  
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附条件认付conditional acceptance )_/ 5*Ly@  
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部分认付partial acceptance   J|&JD?