[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。   O?_ '6T  
会计报表statement of account -zt\weqA  
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往来帐目account current M6>l% [  
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现在往来帐||存款额current accout lc^%:#@  
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销货帐account sales o?>)CAo  
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共同计算帐项joint account @0G}Q  
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未决帐项outstanding account j2z$kw%  
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贷方帐项credit account||creditor account +{s^"M2`  
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借方帐项debit account||debtor account nv={. H  
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应付帐||应付未付帐account payable g$+3IVq&  
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应收帐||应收未收帐account receivable yfU1;M
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新交易||新帐new account *Hs5MXNu  
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未决帐||老帐old account ow&R~_  
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现金帐cash account 3KqylC&.  
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流水帐running account ! _QU-  
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暂记帐||未定帐suspense account 2JbCYCTC  
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过期帐||延滞帐overdue account||pastdue account wy7f7zIa  
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杂项帐户sundry account LEY$St  
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详细帐单||明细表detail account
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呆帐bad account }4$UlTA'  
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会计项目title of account R@
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会计薄||帐薄account-book DRal{?CH  
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营业报告书||损益计算表account of budiness||business report Lb(=:Z!{  
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借贷细帐||交验帐account rendered : xW.(^(d  
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明细帐account stated kid@*.I  
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与…银行开立一户头to open an account with ?3[as<GZ8  
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与…银行建立交易to keep account with |%Pd*yZA  
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继续记帐to keep account `StlG=TB8  
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与…有交易to have an account with bs/Vn'CE  
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作成会计帐||有往来帐项to make out an account with IBZ_xU\2  
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清算||清理债务to make up an account {%gMA?b|"  
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清洁帐目||与…停止交易to close ones account with o!bV;]  
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结帐to close an account ir!/{IQx  
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清理未付款to ask an account||to demand an account  >cw%ckE  
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结清差额to balance the account with m) QV2n  
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清算to settle an account||to liquidate an account||to square an account UB^OMB-W.m  
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审查帐目||监查帐目to audit an account )xm[mvt  
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检查帐目to examine an account 37<^Oly!  
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转入A的帐户to charge the amount to As account h(C@IIO^;G  
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以计帐方式付款to pay on account duQ,6  
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代理某人||为某人on ones account||on account of one R`KlG/Tk  
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为自己计算||独立帐目on ones own account  T _)G5a  
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由某人收益并负风险on ones account and risk||for ones account and risk cS#
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由某人负担for ones account||for account of one rHiBW!  
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按某人指示||列入某人帐户by order and for account of one #(7^V y&  
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列入5月份帐目for May account |_njN  
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编入某中帐项下to pass to the account of||to place to the account of =&Z#QD"vl  
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寄出清算书to send in an account||to send in render an account 8 qlQC.VA[  
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支票薄cheque book IY hwFw 5O  
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支票陈票人cheque drawer $MqEM~^=  
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持票人cheque holder <ivq}(%72  
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不记名支票cheque to bearer||bearer cheque ivg W[]  
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记名支票||认人支票cheque to order rn]F97v@]  
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到期支票antedated cheque _ h/:
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未到期支票postdated cheque ;6$W-W _  
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保付支票certified cheque GX'S4B  
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未获兑现支票，退票returned cheque drvz [ 9;  
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横线支票crossed cheque {]%7-4E  
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普通横线general crossing g'Wr+(A_  
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特别横线special crossing hY/qMK5  
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空白支票blank cheque #7"";"{z|  
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失效支票，过期支票stale cheque %!DTq`F  
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普通支票open cheque Q3'P<"u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2Sk hBb=d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g-H,*^g+  
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支票换现金||兑现to cash a cheque '$VP\Gj.  
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清理票款to clear a cheque 3NdO3-~)  
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保证兑现to certify a cheque 7#N ?{3i  
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填写支票数额to fill up a cheque p<&>1}j=  
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支票上划线to cross a cheque b&]z^_m)  
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开发支票to make out a cheque 7\X_%SM%  
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签发支票，开立支票to draw a cheque||to issue a cheque 06`caG|]-M  
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透支支票to overdraw a cheque IsVR4t]  
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背书支票to endorse a cheque ma/<#l^}  
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请付票款||清付票款to pay a cheque||to honour a cheque `Gx 5=Bm;  
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支票退票to dishonour a cheque VMS3Q)Ul  
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拒付支票to refuse a cheque xa967Ki9"  
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拒付支票to stop payment of a cheque p _2Yc]8  
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提示要求付款to present for payment #miG"2ea..  
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见票即付持票人payable to bearer K_;?S
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支付指定人payable to order 
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已过期||无效out of date||stale &KV$x3  
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请给出票人R/D||refer to drawer ACI.{`SrQ=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O7J V{'?  
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文字与数字不一致words and figures differ hD,xJ]zv1  
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支票 
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时间已过account closed _+Uf5,.5yU  
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更改处应加盖印章alterations require initials 1R]h >'  
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时间已过effects not cleared Xa$
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停止付款payment stopped 461p 4)  
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支票毁损cheque mutilated .|y{1?f_  
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汇款||寄钱to remit||to send money b\xse2#  
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寄票供取款||支票支付to send a cheque for payment %'9&Js O  
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寄款人a remitter q=k[]vD  
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收款人a remittee py\/
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国外汇票foreign Bill J^mm"2  
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国内汇票inland Bill 3`ze<K((  
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跟单汇票documentary bill mXUe/*r0T  
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空头汇票accommodation bill -n6T^vf  
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原始汇票original bill l i2/"~l  
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改写||换新票据renewed bill V V Aw y6  
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即期汇票sight bill||bill on demand %?z;'Y7D  
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…days after date||…days after date…日后付款 C] |m|`  
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…months after date||…months after date…月后付款 [.4D<}e  
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见票后…日付款…days after sight||…days sight aGmbB7[BZ  

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见票后…月付款…months after sight||…months sight ^4>Icz^ F  
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同组票据set of bills .t{?doOT  
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单张汇票sola of exchange||sole of exchange Rj,M|9Y)o  
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远期汇票usance bill||bill at usance p2o66t  
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长期汇票long bill I,!>ZG@6  
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短期汇票short bill 1V1T1  
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逾期汇票overdue bill ]mvVX31T  
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宽限日期days of grace E{6X-C[)v  
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电汇telegraphic transfer （T.T） ~b{j`T  
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邮汇postal order||postal note （Am.）||post office order||money order )ur&Mnmm  
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本票promissory note （P/N） vR"<:r47?  
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押汇负责书||押汇保证书letter of hypothecation %uLyL4*L(p  
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副保||抵押品||付属担保物collateral security K1>(Fs$  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance %S<( z5  
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单张承兑general acceptance < =,KP)  
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有条件承兑qualified acceptance &c!=< <5M  
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附条件认付conditional acceptance %7?v='s=  
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部分认付partial acceptance   TY|]""3f9