[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。   *K'ej4"u  
会计报表statement of account t[hocl/6  
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往来帐目account current 1m;*fs  
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现在往来帐||存款额current accout "H<#91^|  
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销货帐account sales 
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共同计算帐项joint account ~h0BT(p/  
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未决帐项outstanding account QM_X2Ho  
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贷方帐项credit account||creditor account 4z%#ZIy3   
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借方帐项debit account||debtor account F4E3c4 81  
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应付帐||应付未付帐account payable 76A>^Bs\/  
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应收帐||应收未收帐account receivable AXP`,H  
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新交易||新帐new account TT2cOw  
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未决帐||老帐old account "WbVCT'i  

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现金帐cash account PB(  
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流水帐running account Z@,PZ  
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暂记帐||未定帐suspense account xd|~+4  

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过期帐||延滞帐overdue account||pastdue account 8pk#sJ51  
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杂项帐户sundry account f `y" a@  
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详细帐单||明细表detail account p,w|=@=  
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呆帐bad account 0L:V#y-*  
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会计项目title of account  lk_s!<ni  
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会计薄||帐薄account-book qRPc %"  
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营业报告书||损益计算表account of budiness||business report ?7yQ&p  
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借贷细帐||交验帐account rendered l:Dn3Q  
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明细帐account stated w
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与…银行开立一户头to open an account with Q[J [=  
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与…银行建立交易to keep account with Fn:.Y8%-  
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继续记帐to keep account g1ZV&X=2  
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与…有交易to have an account with -a *NbH  
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作成会计帐||有往来帐项to make out an account with i?F[||O"$  
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清算||清理债务to make up an account 3->,So0Y  
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清洁帐目||与…停止交易to close ones account with {Q)dU-\  
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结帐to close an account 6m9 7_NRO  
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清理未付款to ask an account||to demand an account eGLO!DdxZ  
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结清差额to balance the account with ##H;Yb  
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清算to settle an account||to liquidate an account||to square an account N31?9GE  
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审查帐目||监查帐目to audit an account P/ci/y_1  
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检查帐目to examine an account 3:lDL2  
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转入A的帐户to charge the amount to As account GM](=|
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以计帐方式付款to pay on account uFZ~  
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代理某人||为某人on ones account||on account of one 7R,qDp S  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk w$j{Hp6m  
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由某人负担for ones account||for account of one CbOCk:,g5  
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按某人指示||列入某人帐户by order and for account of one ;3;2h+U*  
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列入5月份帐目for May account :"<e0wDu[  
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编入某中帐项下to pass to the account of||to place to the account of o5swH6Y.)J  
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寄出清算书to send in an account||to send in render an account H(|AH;?ou  
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支票薄cheque book (}smW_`5  
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支票陈票人cheque drawer Nxk(mec"  
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持票人cheque holder V.6)0fKZW  
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不记名支票cheque to bearer||bearer cheque UKtSm%\  
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记名支票||认人支票cheque to order 8(f
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到期支票antedated cheque 3qaMO#{
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未到期支票postdated cheque 0uvzxmN  
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保付支票certified cheque PuL<^aJ  
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未获兑现支票，退票returned cheque iW%8/
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横线支票crossed cheque N&,]^>^u  
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普通横线general crossing \%0n}.A  

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特别横线special crossing L|hx arJ  
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空白支票blank cheque =u[k1s?  
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失效支票，过期支票stale cheque k,yZ[n|`  
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普通支票open cheque <h-vjz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7&qy5y-Ap  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~Wo)?q8UY,  
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支票换现金||兑现to cash a cheque *!s;"U  
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清理票款to clear a cheque #P l~R  
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保证兑现to certify a cheque tg]x0#@s  
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填写支票数额to fill up a cheque "#[!/\=?:  
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支票上划线to cross a cheque C{ gyj}5  
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开发支票to make out a cheque *%{gYpn  
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签发支票，开立支票to draw a cheque||to issue a cheque B2-V@06  
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透支支票to overdraw a cheque ='`/BY(m[  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque ^h69Kr#d4  
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支票退票to dishonour a cheque $0vb
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拒付支票to refuse a cheque qWQ/'M  
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拒付支票to stop payment of a cheque D9 g#Ff6  
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提示要求付款to present for payment etTn_v  
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见票即付持票人payable to bearer L7dd(^  
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支付指定人payable to order uG,5BV.M  
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已过期||无效out of date||stale A
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请给出票人R/D||refer to drawer ,J+}rPe"sf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]n6#VTz*  
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文字与数字不一致words and figures differ EV]1ml k$  
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时间已过account closed T&6l$1J  
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更改处应加盖印章alterations require initials >;e~WF>+K  
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时间已过effects not cleared akp-zn&je  
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停止付款payment stopped V?6a8lJ  
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支票毁损cheque mutilated ,wQ5.U,  
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汇款||寄钱to remit||to send money &6/[B_.  
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寄票供取款||支票支付to send a cheque for payment f,U.7E  
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寄款人a remitter kMIcK4.MH  
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收款人a remittee i1}:8Unxf  
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国外汇票foreign Bill xG~P+n7t5$  
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国内汇票inland Bill wON!MhA;  
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跟单汇票documentary bill ?g_3 [Fk  
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空头汇票accommodation bill sA+ }TNhq  
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原始汇票original bill 0CHH)Bku  
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改写||换新票据renewed bill |Tv#4st  
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即期汇票sight bill||bill on demand &)Q
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…days after date||…days after date…日后付款 P9R9(quI  
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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 kXViWOXU^  
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见票后…月付款…months after sight||…months sight 49eD1h3'X[  
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同组票据set of bills \UA[  
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单张汇票sola of exchange||sole of exchange pd?Mf=>#  
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远期汇票usance bill||bill at usance )705V|v  
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长期汇票long bill u*eV@KK!  
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短期汇票short bill Zpt\p7WQ  
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逾期汇票overdue bill !aUs>1i  
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宽限日期days of grace 1C+13LE$U  
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电汇telegraphic transfer （T.T） w7L{_aom  
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邮汇postal order||postal note （Am.）||post office order||money order b`Zx!^  
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本票promissory note （P/N） q1x`Bj  
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押汇负责书||押汇保证书letter of hypothecation ]h`&&Bqt  
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副保||抵押品||付属担保物collateral security J3V= 46Yc  
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担保书trust receipt||letter of indemnity ,&A7iO  
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承兑||认付acceptance XX TL..  
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单张承兑general acceptance 1ba~SHi  
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有条件承兑qualified acceptance n+9=1Oo"  
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附条件认付conditional acceptance q[_VuA]&  
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部分认付partial acceptance   NR6#g,+7