[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。   ]QHp?Ii1  
会计报表statement of account EPn!6W5^  
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往来帐目account current ,x1OQ jtY  
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现在往来帐||存款额current accout `B"sy8}x  
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销货帐account sales i,^3aZwJ'  
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共同计算帐项joint account Uc:NW   
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未决帐项outstanding account 2#:p:R8I>  
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贷方帐项credit account||creditor account =q]!"yU[d  
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借方帐项debit account||debtor account oDu6W9+  
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应付帐||应付未付帐account payable 5\z<xpJ  
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应收帐||应收未收帐account receivable 3%?t
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新交易||新帐new account '

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未决帐||老帐old account Gu~*ZKyJ  
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现金帐cash account
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流水帐running account O_1[KiZ  
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暂记帐||未定帐suspense account ?MRY*[$  
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过期帐||延滞帐overdue account||pastdue account =J]WVA,GqA  
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杂项帐户sundry account <v0`r2^S{-  
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详细帐单||明细表detail account eo9/  
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呆帐bad account `RnWh
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会计项目title of account 7tcadXk0  
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会计薄||帐薄account-book D|9+:Y  
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营业报告书||损益计算表account of budiness||business report @[3c1B6K  
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借贷细帐||交验帐account rendered ?A3L8^tR  
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明细帐account stated lDYgtUKG  
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与…银行开立一户头to open an account with qG6s.TcG  
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与…银行建立交易to keep account with +& r!%j7  
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继续记帐to keep account T0w_d_aS  
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与…有交易to have an account with 3 ~v 1
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作成会计帐||有往来帐项to make out an account with +"?+B e  
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清算||清理债务to make up an account OBWWcL-  
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清洁帐目||与…停止交易to close ones account with L!fTYX#K]  
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结帐to close an account Jxe+LG  
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清理未付款to ask an account||to demand an account C ^Y\ ?2h1  
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结清差额to balance the account with 5>x_G#W  
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清算to settle an account||to liquidate an account||to square an account bNea5u##  
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审查帐目||监查帐目to audit an account z5>I9R^q;  
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检查帐目to examine an account cl4E6\?z  
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转入A的帐户to charge the amount to As account A6&*VD  
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以计帐方式付款to pay on account :L[>!~YG_n  

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代理某人||为某人on ones account||on account of one XjX  
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为自己计算||独立帐目on ones own account FwCb$yE#M  
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由某人收益并负风险on ones account and risk||for ones account and risk U ZM #O  
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由某人负担for ones account||for account of one ,?fJ0n:!%  
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按某人指示||列入某人帐户by order and for account of one $NXP)Lic)  
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列入5月份帐目for May account w:~*wv  
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编入某中帐项下to pass to the account of||to place to the account of zG!nqSDG  
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寄出清算书to send in an account||to send in render an account !rvEo =^  
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支票薄cheque book ()
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支票陈票人cheque drawer M K$u}G  
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持票人cheque holder cr7MvXF-  
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不记名支票cheque to bearer||bearer cheque  C0rf  
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记名支票||认人支票cheque to order gEASYIQ  
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到期支票antedated cheque bS.w<V Ew  
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未到期支票postdated cheque JTlk[c  
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保付支票certified cheque wBPo{  
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未获兑现支票，退票returned cheque >4 OXG7.&f  
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横线支票crossed cheque |s|}u`(@9  
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普通横线general crossing xU *:a[g
 
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特别横线special crossing 0lw> mxN  
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空白支票blank cheque xO$P C,  
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失效支票，过期支票stale cheque qnm_#!&uHT  
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普通支票open cheque pO]gf$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %pWn9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kmB!NxF>)F  
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支票换现金||兑现to cash a cheque 7Z-j'pq  
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清理票款to clear a cheque R!nf^*~  
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保证兑现to certify a cheque 'r;mm^cS?  
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填写支票数额to fill up a cheque WhPP4 #  
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支票上划线to cross a cheque &|>@K#V8-;  
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开发支票to make out a cheque 'g v0;L  
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签发支票，开立支票to draw a cheque||to issue a cheque =~^b  
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透支支票to overdraw a cheque ]4:QqdV  
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背书支票to endorse a cheque $H:!3-/  
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请付票款||清付票款to pay a cheque||to honour a cheque <o E Ay  
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支票退票to dishonour a cheque )e(<YST  
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拒付支票to refuse a cheque /VR~E'Cy%  
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拒付支票to stop payment of a cheque 6?Ncgj &@  
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提示要求付款to present for payment >%/x~UFc5  
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见票即付持票人payable to bearer AD?zBg Zu  
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支付指定人payable to order ~IhA O}1  
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已过期||无效out of date||stale :Cq73:1\B  
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请给出票人R/D||refer to drawer JCWTB`EB>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <4r8H-(%  
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文字与数字不一致words and figures differ j>8DaEfwx  
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支票 \Qml~?$@lH  
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时间已过account closed <':h/d  

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更改处应加盖印章alterations require initials ?(ORk|)kU  
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时间已过effects not cleared G'|ql5Zw  
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停止付款payment stopped yr
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支票毁损cheque mutilated "ESc^28  
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汇款||寄钱to remit||to send money ~5 6&!4  
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寄票供取款||支票支付to send a cheque for payment h@RpS8!Bi  
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寄款人a remitter il^;2`]&  
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收款人a remittee $+j1^  
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国外汇票foreign Bill ;nS F\X(;{  
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国内汇票inland Bill YR'F]FI  
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跟单汇票documentary bill fd[N]I3  
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空头汇票accommodation bill pU_3Z3CeE  
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原始汇票original bill 6Vnq|;W3Zv  
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改写||换新票据renewed bill }Xj25` x  
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即期汇票sight bill||bill on demand Zv!`R($  
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…days after date||…days after date…日后付款 >'4A[$$4mM  
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…months after date||…months after date…月后付款 (;#c[eKy  
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见票后…日付款…days after sight||…days sight 6*i**  
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见票后…月付款…months after sight||…months sight 3en9TB  
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同组票据set of bills l
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单张汇票sola of exchange||sole of exchange 4]r_K2.cc  
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远期汇票usance bill||bill at usance &vrQ *jX  
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长期汇票long bill ;MN$.x+  
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短期汇票short bill E !!,JnU  
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逾期汇票overdue bill vX:}tir[  
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宽限日期days of grace pX%:XpC!h  
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电汇telegraphic transfer （T.T） # `=Zc7gf  
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邮汇postal order||postal note （Am.）||post office order||money order ]q"&V\b  
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本票promissory note （P/N） :$D*ab^^P  
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押汇负责书||押汇保证书letter of hypothecation SRfh{u   
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副保||抵押品||付属担保物collateral security Nk9= A4=|  
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担保书trust receipt||letter of indemnity _s;y0$O  
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承兑||认付acceptance oEX,\@+u  
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单张承兑general acceptance |*?N#0s5h  
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有条件承兑qualified acceptance  ]\yB,  
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附条件认付conditional acceptance wKpGJ& {  
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部分认付partial acceptance   <~mqb=qA$