[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。   wOl?(w=|  
会计报表statement of account m|;(0 rft  
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往来帐目account current {K]5[bMT  
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现在往来帐||存款额current accout ]~KLdgru_  
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销货帐account sales o@Oz a  
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共同计算帐项joint account d9#Vq=H /  
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未决帐项outstanding account bf"'xn9  
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贷方帐项credit account||creditor account D(#f`Fj;  
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借方帐项debit account||debtor account qN)y-N.LI(  
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应付帐||应付未付帐account payable Nr~$i%[  
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应收帐||应收未收帐account receivable N+|NI?R?}  
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新交易||新帐new account B`~EA] d  
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未决帐||老帐old account jFj11w1FrA  
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现金帐cash account #z*,CU#S9d  
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流水帐running account tE7jTe  
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暂记帐||未定帐suspense account ,fkvvM{mq  
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过期帐||延滞帐overdue account||pastdue account A6N6e\*  
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杂项帐户sundry account CRb8WD6.  
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详细帐单||明细表detail account &`"DG$N(  
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呆帐bad account $ V^gFes  
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会计项目title of account Ot=jwvw  
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会计薄||帐薄account-book ;FPx
  
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营业报告书||损益计算表account of budiness||business report Njq}M/{U  
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借贷细帐||交验帐account rendered fqNh\~kja  
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明细帐account stated ;Rrh$Ag  
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与…银行建立交易to keep account with !`69.v  
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继续记帐to keep account 2M %j-yG"  
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与…有交易to have an account with LUOjaX  
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作成会计帐||有往来帐项to make out an account with ;kFD769DLw  
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清算||清理债务to make up an account qBA)5Sv\V  
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清洁帐目||与…停止交易to close ones account with 18&"j 8'm  
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结帐to close an account A*JOp8\)  

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清理未付款to ask an account||to demand an account X5
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结清差额to balance the account with TdhfX{nk  
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清算to settle an account||to liquidate an account||to square an account 0~|0D#klB  
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审查帐目||监查帐目to audit an account Y}~sTuWU  
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检查帐目to examine an account x:SjdT  
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转入A的帐户to charge the amount to As account ym;]3<I?I[  
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以计帐方式付款to pay on account u[a-9^&g  
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代理某人||为某人on ones account||on account of one lrrTe E*  
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为自己计算||独立帐目on ones own account K,4Ig!  
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由某人收益并负风险on ones account and risk||for ones account and risk 7qC /a c  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one lMv6QL\>'  
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列入5月份帐目for May account z,Xj$wl  
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编入某中帐项下to pass to the account of||to place to the account of  ?K-4T  
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寄出清算书to send in an account||to send in render an account ?e%*q^~Cu  
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支票薄cheque book Wvb ~j  
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支票陈票人cheque drawer "8Dm7)nB  
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持票人cheque holder =Ti!9_~  
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不记名支票cheque to bearer||bearer cheque 4(8c L?J`0  
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记名支票||认人支票cheque to order \7\sx:!$  
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到期支票antedated cheque <pp
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未到期支票postdated cheque C LND[gc  
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保付支票certified cheque 1PVZGZxAgv  
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未获兑现支票，退票returned cheque y/@Bh zc  
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横线支票crossed cheque ,`U>BBBLv  
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普通横线general crossing HFB>0<$  
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特别横线special crossing 
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空白支票blank cheque ;\"5)S  
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失效支票，过期支票stale cheque <|'ETqP<+  
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普通支票open cheque f2tCB1[D+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,a WI&ve6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W rT_7  
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支票换现金||兑现to cash a cheque d~.hp  
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清理票款to clear a cheque ;B<rw^h5  
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保证兑现to certify a cheque /:-ig .YY  
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填写支票数额to fill up a cheque j0F& WKk  
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支票上划线to cross a cheque 7h.[eMLPB  
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开发支票to make out a cheque TJcHqzcUc  
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签发支票，开立支票to draw a cheque||to issue a cheque yqJ>Z%)hf  
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透支支票to overdraw a cheque Vs>e"czfm/  
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背书支票to endorse a cheque Sw{rNzh%$  
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请付票款||清付票款to pay a cheque||to honour a cheque QVb{+`.7  
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支票退票to dishonour a cheque s2tNQtq0W  
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拒付支票to refuse a cheque rv~OfL  
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拒付支票to stop payment of a cheque 0LWV.OIIC  
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提示要求付款to present for payment P?=}}DI  
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见票即付持票人payable to bearer V4*/t#L/  
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支付指定人payable to order UE/iq\a>  
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已过期||无效out of date||stale RHI?_gf&  
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请给出票人R/D||refer to drawer \NL*$SnxP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2 o5u02x  
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文字与数字不一致words and figures differ .|LY /q\A  
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支票 kznm$2 b  
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时间已过account closed {u$ <-W-&  
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更改处应加盖印章alterations require initials tIW~N g  
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时间已过effects not cleared ^%RIz!}  
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停止付款payment stopped ^4 ~ V/  
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支票毁损cheque mutilated kXZG<?  
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汇款||寄钱to remit||to send money NU%W
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寄票供取款||支票支付to send a cheque for payment KiMEd373-  
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寄款人a remitter 8'Vc aU7Nh  
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收款人a remittee @ HP7$
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国外汇票foreign Bill t|cTl/i 4  
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国内汇票inland Bill h$a%PaVf  
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跟单汇票documentary bill eGlPi|  
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空头汇票accommodation bill ;Km74!.e7  
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原始汇票original bill g+/m:(7[s|  
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改写||换新票据renewed bill ffoLCx4o0E  
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即期汇票sight bill||bill on demand \[W)[mH_  
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…days after date||…days after date…日后付款 N9gbj%+  
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…months after date||…months after date…月后付款 4~mmP.c  
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见票后…日付款…days after sight||…days sight 31k2X81;a  
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见票后…月付款…months after sight||…months sight LV !<vakCK  
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同组票据set of bills >`=<(8bu  
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单张汇票sola of exchange||sole of exchange I/ V`@*/+  
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远期汇票usance bill||bill at usance s8iB>-dk  
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长期汇票long bill Y]])Tq;h5  
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短期汇票short bill M sQ>eSk
 
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逾期汇票overdue bill c-q=Ct  
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宽限日期days of grace &$8YW]1M  

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电汇telegraphic transfer （T.T） tiQeON-Q_  
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邮汇postal order||postal note （Am.）||post office order||money order E UjA-L(  
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本票promissory note （P/N） !@4 i :,p@  
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押汇负责书||押汇保证书letter of hypothecation =:;K nS  
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副保||抵押品||付属担保物collateral security P87Lo
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担保书trust receipt||letter of indemnity 7^W(es  
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承兑||认付acceptance P"%f8C~r  
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单张承兑general acceptance +=K =B  
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有条件承兑qualified acceptance A~ ({vb'  
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附条件认付conditional acceptance <S3s==Cg  
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部分认付partial acceptance   X^Fc^U8