[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。   QAcvv 0Hv  
会计报表statement of account P,tN
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往来帐目account current VJuPC  
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现在往来帐||存款额current accout
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销货帐account sales EYG&~a>L*  
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共同计算帐项joint account ChGwG.-%L  
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未决帐项outstanding account =oiY' }%(i  
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贷方帐项credit account||creditor account ?55('+{l  
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借方帐项debit account||debtor account .8.ivfmJh  
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应付帐||应付未付帐account payable u'?t'I  
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应收帐||应收未收帐account receivable ;x+4jpH]B  
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新交易||新帐new account :!{aey  
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未决帐||老帐old account ( B50~it  
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现金帐cash account h3O5DP6~  
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流水帐running account
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暂记帐||未定帐suspense account Qj3UO]>  
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过期帐||延滞帐overdue account||pastdue account >E)UmO{S  
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杂项帐户sundry account ZO0_:T
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详细帐单||明细表detail account lG jdDqi  
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呆帐bad account ]YOQIzkL4}  
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会计项目title of account I94;1(Cs%  
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会计薄||帐薄account-book uy`U1>  
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营业报告书||损益计算表account of budiness||business report ;#f%vs>Y7i  
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借贷细帐||交验帐account rendered YK}(
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明细帐account stated tQ|b?3  
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与…银行开立一户头to open an account with KJ(zLwQ:  
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与…银行建立交易to keep account with czHO)uQ?d`  
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继续记帐to keep account FWD9!M
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与…有交易to have an account with 3>S.wyMR4  
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作成会计帐||有往来帐项to make out an account with }[75`pC~O  
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清算||清理债务to make up an account :X;8 $.z  
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清洁帐目||与…停止交易to close ones account with ~&KfJ  
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结帐to close an account sL!6-[N  
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清理未付款to ask an account||to demand an account u' r;-|7  
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结清差额to balance the account with U+'?#" J8(  
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清算to settle an account||to liquidate an account||to square an account Ky$<
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审查帐目||监查帐目to audit an account ls/:/x(5d  

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检查帐目to examine an account H9 't;Do  
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转入A的帐户to charge the amount to As account P}aJvFlmP  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one Ozn7C?\*  
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为自己计算||独立帐目on ones own account  j)J4[j  
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由某人收益并负风险on ones account and risk||for ones account and risk 5V%K'a(  
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由某人负担for ones account||for account of one Gb8LW,$IT-  
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按某人指示||列入某人帐户by order and for account of one *d(wOl5[  
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列入5月份帐目for May account LsBDfp5/  
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编入某中帐项下to pass to the account of||to place to the account of Zso.3FR,  
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寄出清算书to send in an account||to send in render an account ( 6r9y3'  
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支票薄cheque book
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支票陈票人cheque drawer 9}3W0F;  
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持票人cheque holder J!S3pS5j  
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不记名支票cheque to bearer||bearer cheque {J|P2a[  
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记名支票||认人支票cheque to order 3)GXu>) t  
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到期支票antedated cheque R2M,VK?Wx  
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未到期支票postdated cheque tD>m%1'&  
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保付支票certified cheque 4e*0kItC  
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未获兑现支票，退票returned cheque /G84T,H  
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横线支票crossed cheque {uckYx-A  
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普通横线general crossing R~c(^.|r  
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特别横线special crossing Mzb_o2^(  
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空白支票blank cheque a(}jn|  
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失效支票，过期支票stale cheque Jl^oDW  
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普通支票open cheque k$+ &  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1pz6e8p:m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +rql7D0st  
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支票换现金||兑现to cash a cheque C-2n2OM.  
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清理票款to clear a cheque '
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保证兑现to certify a cheque Lnj5EY er  
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填写支票数额to fill up a cheque =h&^X>!  
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支票上划线to cross a cheque 1}'Jbj"/  
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开发支票to make out a cheque wr#+q1v  
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签发支票，开立支票to draw a cheque||to issue a cheque zd;xbH//)b  
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透支支票to overdraw a cheque .^v7LF]Q  
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背书支票to endorse a cheque E3KPjK  
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请付票款||清付票款to pay a cheque||to honour a cheque Z`:V~8=l  
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支票退票to dishonour a cheque ) .]Z}g&  
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拒付支票to refuse a cheque Vj:PNt[
 
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拒付支票to stop payment of a cheque {uhw ^)v  
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提示要求付款to present for payment 0Ifd!  
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见票即付持票人payable to bearer WFh!re%Z  
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支付指定人payable to order _]Hn:O"o  
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已过期||无效out of date||stale PSy=O\  
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请给出票人R/D||refer to drawer ]V9\4#I4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !G8SEWP  
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文字与数字不一致words and figures differ f"PApV9[  
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支票 DG& kY+  
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时间已过account closed 3)`}#`T  
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更改处应加盖印章alterations require initials i,V~5dE[I<  
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时间已过effects not cleared <vPIC G)  
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停止付款payment stopped 6T)D6;@L  
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支票毁损cheque mutilated V%3K")  
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汇款||寄钱to remit||to send money 4sG^bZ,  
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寄票供取款||支票支付to send a cheque for payment \.}* s]6  
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寄款人a remitter P,*R@N  
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收款人a remittee rs<UWk<q  
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国外汇票foreign Bill 8Kv=Zp,?`  
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国内汇票inland Bill #Z8<H  
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跟单汇票documentary bill Ey 4GyAl  
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空头汇票accommodation bill f%d7?<rw  
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原始汇票original bill : 3*(kb1)&  
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改写||换新票据renewed bill n:'Mpux  
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即期汇票sight bill||bill on demand sBB>O@4  
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…days after date||…days after date…日后付款 "0pu_  
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…months after date||…months after date…月后付款 AEp|#H' >  
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见票后…日付款…days after sight||…days sight Gdb6 U{  
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见票后…月付款…months after sight||…months sight -Uh3A\#(  
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同组票据set of bills j.=VZ  
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单张汇票sola of exchange||sole of exchange Hyh$-iCa  
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远期汇票usance bill||bill at usance S ( e] @  
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长期汇票long bill 8eGq.+5G  
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短期汇票short bill r om`%qp^  
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逾期汇票overdue bill .FYxVF.  
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宽限日期days of grace $`;1][OD  
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电汇telegraphic transfer （T.T） V7DMn@Ckw  
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邮汇postal order||postal note （Am.）||post office order||money order 5!-+5TJI  
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本票promissory note （P/N） Y2$wL9">  
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押汇负责书||押汇保证书letter of hypothecation D`hl}  
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副保||抵押品||付属担保物collateral security 9t8NK{
  

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担保书trust receipt||letter of indemnity ExKyjWAJ  
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承兑||认付acceptance 3R>"X c  
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单张承兑general acceptance ^tFlA)  
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有条件承兑qualified acceptance WBN3:Y7   
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附条件认付conditional acceptance &v)/mc7D  
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部分认付partial acceptance   B=}s7
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