[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。   "yu{b]AU  
会计报表statement of account j,OA>{-$  
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往来帐目account current R>b
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现在往来帐||存款额current accout I#OZ:g^  
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销货帐account sales 6 wN*d 5  
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共同计算帐项joint account KpGx<+0p  
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未决帐项outstanding account iQO4IT   
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贷方帐项credit account||creditor account #w''WOk@ZG  
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借方帐项debit account||debtor account uihH")Mo  
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应付帐||应付未付帐account payable k{r<S|PK0  
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应收帐||应收未收帐account receivable |dxWO  
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新交易||新帐new account s/ABT.ZO  
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未决帐||老帐old account B9,39rG/7+  
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现金帐cash account i=/hLE8T*  
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流水帐running account |fyzb=Lg  
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暂记帐||未定帐suspense account sf$ hsPC^  
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过期帐||延滞帐overdue account||pastdue account 48z%dBmTT*  
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杂项帐户sundry account 7:g_
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详细帐单||明细表detail account NL:dyV}  
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呆帐bad account //N="9)@  
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会计项目title of account CH(Y.Kj-  
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会计薄||帐薄account-book Q7e4MKy7  
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营业报告书||损益计算表account of budiness||business report OmkJP  
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借贷细帐||交验帐account rendered q_^yma  
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明细帐account stated 94O\M RQ*  
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与…银行开立一户头to open an account with U/PNEGuQ  
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与…银行建立交易to keep account with }D!tB  
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继续记帐to keep account ,[ppETz  
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与…有交易to have an account with %Iflf]l  
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作成会计帐||有往来帐项to make out an account with LCS.C(n,  
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清算||清理债务to make up an account <z%**gP~G  
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清洁帐目||与…停止交易to close ones account with 1yz%ud-l  
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结帐to close an account ]=ApYg7!  
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清理未付款to ask an account||to demand an account -3? <Ja  
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结清差额to balance the account with 3f^jy(  
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清算to settle an account||to liquidate an account||to square an account ( sl{Rgxe*  
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审查帐目||监查帐目to audit an account '?m2|9~  
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检查帐目to examine an account KI#v<4C$P  
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转入A的帐户to charge the amount to As account R#ZJL

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以计帐方式付款to pay on account 3t.!5L  
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代理某人||为某人on ones account||on account of one xjnAK!sD  
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为自己计算||独立帐目on ones own account  r90tXx  
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由某人收益并负风险on ones account and risk||for ones account and risk KK
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由某人负担for ones account||for account of one Bx}"X?%S  
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按某人指示||列入某人帐户by order and for account of one &,P A+#  
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列入5月份帐目for May account x4g6Qze  
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编入某中帐项下to pass to the account of||to place to the account of +& f_k@+  
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寄出清算书to send in an account||to send in render an account 8'3&z-  
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支票薄cheque book +RpCh!KP  
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支票陈票人cheque drawer [D+PDR  
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持票人cheque holder r/N
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不记名支票cheque to bearer||bearer cheque '#j6ZC/?  
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记名支票||认人支票cheque to order Z(4/;v <CT  
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到期支票antedated cheque :Zq?V`+M  
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未到期支票postdated cheque *CF80
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保付支票certified cheque Eqny'44  
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未获兑现支票，退票returned cheque HH
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横线支票crossed cheque "GqasbX  
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普通横线general crossing j9Z1=z  
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特别横线special crossing 4.kn,s  
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空白支票blank cheque !14v Ovj4{  
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失效支票，过期支票stale cheque 3ox|Mz<aZX  
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普通支票open cheque `v/p4/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1[RI 07g7*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eM7F8j  
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支票换现金||兑现to cash a cheque NeewV=[%  
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清理票款to clear a cheque niPqzi  
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保证兑现to certify a cheque G$lE0_j2{  
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填写支票数额to fill up a cheque BDi+*8  
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支票上划线to cross a cheque <Um5w1  
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开发支票to make out a cheque r)dXcus  
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签发支票，开立支票to draw a cheque||to issue a cheque xZMAX}8v  
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透支支票to overdraw a cheque 2cv=7!K4Uv  
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背书支票to endorse a cheque B}d)e_uLj  
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请付票款||清付票款to pay a cheque||to honour a cheque idZ]d6  
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支票退票to dishonour a cheque l`EKL2n  
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拒付支票to refuse a cheque kO8oH8Vt
 
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拒付支票to stop payment of a cheque yxy~N\0  
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提示要求付款to present for payment yJHFo[wGMJ  
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见票即付持票人payable to bearer FmtV[C#  
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支付指定人payable to order 0d #jiG  
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已过期||无效out of date||stale 43o!Vr/S  
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请给出票人R/D||refer to drawer [|oOP$u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s7na!A[  
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文字与数字不一致words and figures differ H!uq5`j0K  
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支票 g7<u eF  
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时间已过account closed v L!?4k  
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更改处应加盖印章alterations require initials }1pG0 V4  
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时间已过effects not cleared XXZ<r  
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停止付款payment stopped vHxLn/  
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支票毁损cheque mutilated qr_:zXsob_  
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汇款||寄钱to remit||to send money \XT~5N6  
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寄票供取款||支票支付to send a cheque for payment D0a3%LBS/2  
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寄款人a remitter >'96SE3  
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收款人a remittee !Au9C   
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国外汇票foreign Bill "fX9bh^  
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国内汇票inland Bill <m!(eLm+B  
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跟单汇票documentary bill I-?Dil3  
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空头汇票accommodation bill P]b *hC  
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原始汇票original bill re;^,  
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改写||换新票据renewed bill Zn]njf1x  
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即期汇票sight bill||bill on demand ~KF>Jow?Y  
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…days after date||…days after date…日后付款 [TFd|ywn  
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…months after date||…months after date…月后付款 p2Fff4nQ   
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见票后…日付款…days after sight||…days sight @ZUrr_|  
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见票后…月付款…months after sight||…months sight S[zX@3eZV  
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同组票据set of bills yaD_c;  
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单张汇票sola of exchange||sole of exchange `f~\d.*U  
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远期汇票usance bill||bill at usance 6?C|pO  
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长期汇票long bill (v'#~)R_`  
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短期汇票short bill +nj 2  
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逾期汇票overdue bill 4N- T=Ig  
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宽限日期days of grace k+D"LA%J  
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电汇telegraphic transfer （T.T） D
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邮汇postal order||postal note （Am.）||post office order||money order \@}G'7{  
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本票promissory note （P/N） `;7eu=  
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押汇负责书||押汇保证书letter of hypothecation =,])xzG%  
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副保||抵押品||付属担保物collateral security <*/IV<  
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担保书trust receipt||letter of indemnity KmYSYNr@,  
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承兑||认付acceptance J_|LGrt})  
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单张承兑general acceptance :]rb}1nLB  
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有条件承兑qualified acceptance W0 n?S "  
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附条件认付conditional acceptance LJc"T)>$`  
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部分认付partial acceptance   Ov-Y.+L: