[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。   V`$Jan  
会计报表statement of account OJng  
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往来帐目account current 2mAXBqdm  
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现在往来帐||存款额current accout  *r Y6  
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销货帐account sales EotZ$O=  
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共同计算帐项joint account B`)o?GcVN  
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未决帐项outstanding account <d~P
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贷方帐项credit account||creditor account ]YQ[ )  
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借方帐项debit account||debtor account O1IR+"0  
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应付帐||应付未付帐account payable n5dFp%k  
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应收帐||应收未收帐account receivable hXdc5 ?i?  
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新交易||新帐new account 62K7afH  
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未决帐||老帐old account o@j]yA.5)  
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现金帐cash account K5gh7  
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流水帐running account 3Z#k9c_b  
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暂记帐||未定帐suspense account LcS\#p#s]  
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过期帐||延滞帐overdue account||pastdue account P F#+G;q;  
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杂项帐户sundry account j\& `  
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详细帐单||明细表detail account i356m9j  
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呆帐bad account (A(7?eq  
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会计项目title of account ZGgKCCt  
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会计薄||帐薄account-book ^
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营业报告书||损益计算表account of budiness||business report =Hplg>h)  
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借贷细帐||交验帐account rendered l,j7I3&~%  
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明细帐account stated h[~JCYA  
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与…银行开立一户头to open an account with |Iei!jm  
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与…银行建立交易to keep account with s2=rj?g&(X  
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继续记帐to keep account D5lzrpg_e  
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与…有交易to have an account with to9~l"n.s  
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作成会计帐||有往来帐项to make out an account with 8@;|x2=y  
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清算||清理债务to make up an account m?3!   
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清洁帐目||与…停止交易to close ones account with Gy}WZ9{  
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结帐to close an account =iJ
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清理未付款to ask an account||to demand an account b
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结清差额to balance the account with |,YyuCQcL[  
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清算to settle an account||to liquidate an account||to square an account #6
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审查帐目||监查帐目to audit an account KDTG9KC  
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检查帐目to examine an account dU4 h  
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转入A的帐户to charge the amount to As account 96a2G,c>V  
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以计帐方式付款to pay on account M:[rH  
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代理某人||为某人on ones account||on account of one aC!e#(q  
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为自己计算||独立帐目on ones own account tr[(,kX  
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由某人收益并负风险on ones account and risk||for ones account and risk %R?B=W7;Q  
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由某人负担for ones account||for account of one eT!*_.' e  
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按某人指示||列入某人帐户by order and for account of one to2#PXf]y  
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列入5月份帐目for May account [ClDKswq  
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编入某中帐项下to pass to the account of||to place to the account of "Y1]6 Zu  
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寄出清算书to send in an account||to send in render an account w4AA4
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支票薄cheque book W{El^')F  
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支票陈票人cheque drawer 8h?):e  
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持票人cheque holder qH=<8Iu  
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不记名支票cheque to bearer||bearer cheque 78MQoG<  
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记名支票||认人支票cheque to order dSP~R  
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到期支票antedated cheque Sb|9U8h  
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未到期支票postdated cheque C$x r)_  
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保付支票certified cheque 9j8<Fs0M  
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未获兑现支票，退票returned cheque EpCT !e  
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横线支票crossed cheque 6>d0i S@R  
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普通横线general crossing tj1M1s|a  
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特别横线special crossing Oh'C[  
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空白支票blank cheque {x\lK;  
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失效支票，过期支票stale cheque 7H$wpn Zln  
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普通支票open cheque Z[%vO?,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,xOOR   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &<$YR~g5j$  
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支票换现金||兑现to cash a cheque PCX X[N  
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清理票款to clear a cheque }~+_|
  
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保证兑现to certify a cheque }WM!e"  
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填写支票数额to fill up a cheque i"OY=iw-N  
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支票上划线to cross a cheque a<Ksas'5S  
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开发支票to make out a cheque K['Gp>l  
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签发支票，开立支票to draw a cheque||to issue a cheque ?D9>N'yH8  
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透支支票to overdraw a cheque .yN.  
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背书支票to endorse a cheque WEsX+okj  
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请付票款||清付票款to pay a cheque||to honour a cheque ]Z=O+7(r  
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支票退票to dishonour a cheque Rw]lW;EN<  
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拒付支票to refuse a cheque &eY&6I  
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拒付支票to stop payment of a cheque 4#Id0['  
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提示要求付款to present for payment ~%Xs"R1c,  
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见票即付持票人payable to bearer \R
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支付指定人payable to order KreF\M%Ke  
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已过期||无效out of date||stale m'YYkq(5%Z  
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请给出票人R/D||refer to drawer mz?1J4rt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ObEp0-^?  
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文字与数字不一致words and figures differ /6yH ,{(a  
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支票 w i=&W  
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时间已过account closed 3Q~zli:  
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更改处应加盖印章alterations require initials |tdsg  
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时间已过effects not cleared -cL wjI  
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停止付款payment stopped IXof-I%8  
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支票毁损cheque mutilated -@?4Tfl  
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汇款||寄钱to remit||to send money I|R;)[;X  
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寄票供取款||支票支付to send a cheque for payment ;I!Vba  
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寄款人a remitter $J!WuOz4^i  
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收款人a remittee w'zSV1  
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国外汇票foreign Bill p%ZAVd*|#V  
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国内汇票inland Bill KkyZd9  
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跟单汇票documentary bill "`Y.5
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空头汇票accommodation bill Bnh*;J0  
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原始汇票original bill %z"n}|%!  
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改写||换新票据renewed bill CMC9%uq  
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即期汇票sight bill||bill on demand uL |O<  
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…days after date||…days after date…日后付款 gIY]hC.   
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…months after date||…months after date…月后付款 "J>8ZUP  
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见票后…日付款…days after sight||…days sight DTz)qHd#X  
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见票后…月付款…months after sight||…months sight {;+9A}e  
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同组票据set of bills (x140_TH~  
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单张汇票sola of exchange||sole of exchange F5%I
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远期汇票usance bill||bill at usance )}1S `*J/O  
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长期汇票long bill 5Yr$tl\k  
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短期汇票short bill Zb$P`~(%  
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逾期汇票overdue bill /7igPNhx  
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宽限日期days of grace '1rO&F  
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电汇telegraphic transfer （T.T） F.-:4m(Z  
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邮汇postal order||postal note （Am.）||post office order||money order U 
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本票promissory note （P/N） mT,#"k8  
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押汇负责书||押汇保证书letter of hypothecation   =h|xlT  
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副保||抵押品||付属担保物collateral security a([8r- zP  
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担保书trust receipt||letter of indemnity 0}N"L ml  
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承兑||认付acceptance i0rh{Ko  
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单张承兑general acceptance ,PeE'$q  
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有条件承兑qualified acceptance .,\^{.E  
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附条件认付conditional acceptance dP=,<H#]m  
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部分认付partial acceptance   #@J{ )