[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。   `)5,!QPQ7u  
会计报表statement of account `^FAD   
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往来帐目account current RRSkXDU}  
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现在往来帐||存款额current accout DX3xWdnr  
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销货帐account sales |#OMrP+oi  
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共同计算帐项joint account Ltk'`  
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未决帐项outstanding account d}d1]@Y\  
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贷方帐项credit account||creditor account B!PT|  
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借方帐项debit account||debtor account 4k$i:st;  
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应付帐||应付未付帐account payable .~3s~y*s  
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应收帐||应收未收帐account receivable MKdS_&F;~  
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新交易||新帐new account blVt:XS{,m  
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未决帐||老帐old account T O]wD^`  
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现金帐cash account ?'xwr)v  
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流水帐running account uT Z#85L`  
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暂记帐||未定帐suspense account Q<c{$o  
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过期帐||延滞帐overdue account||pastdue account >b1#dEY  
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杂项帐户sundry account $~;h}I  
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详细帐单||明细表detail account ?'8('
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呆帐bad account !T|q/ri  
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会计项目title of account dSP~R  
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会计薄||帐薄account-book pYBY"r  
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营业报告书||损益计算表account of budiness||business report l~C=yP(~  
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借贷细帐||交验帐account rendered w9aLTLv-  
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明细帐account stated \'Z^rjB  
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与…银行开立一户头to open an account with xgQ&'&7l  
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与…银行建立交易to keep account with 84f~.45  
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继续记帐to keep account 3$n O@rOS  
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与…有交易to have an account with 17ol %3 M  
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作成会计帐||有往来帐项to make out an account with -V
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清算||清理债务to make up an account sIz*r Gz  
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清洁帐目||与…停止交易to close ones account with _!C  M  
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结帐to close an account @3Nvf}He  
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清理未付款to ask an account||to demand an account 4iC=+YUn  
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结清差额to balance the account with ( SiwO.TZ  
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清算to settle an account||to liquidate an account||to square an account bo_Tp~j  
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审查帐目||监查帐目to audit an account z$b'y;k  
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检查帐目to examine an account ]MaD7q>+R  
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转入A的帐户to charge the amount to As account +WfO2V.
 
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以计帐方式付款to pay on account Bnu5\P  
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代理某人||为某人on ones account||on account of one PsOu:`=r  
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为自己计算||独立帐目on ones own account `#y?:s]e  
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由某人收益并负风险on ones account and risk||for ones account and risk !UF(R^  

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由某人负担for ones account||for account of one h$2lO^  
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按某人指示||列入某人帐户by order and for account of one k^e;V`(  
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列入5月份帐目for May account 2NvbQ 3c5  
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编入某中帐项下to pass to the account of||to place to the account of 0.!!rq,  
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寄出清算书to send in an account||to send in render an account E rs8J V  
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支票薄cheque book =,
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支票陈票人cheque drawer *Fu;sR2y%:  
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持票人cheque holder )9s 6(Iu  
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不记名支票cheque to bearer||bearer cheque hjx=?  
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记名支票||认人支票cheque to order X3l? YA  
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到期支票antedated cheque zelM}/d  
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未到期支票postdated cheque (bD'SWE   
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保付支票certified cheque 8G?OZ47k#  
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未获兑现支票，退票returned cheque \Ws$@J-M  
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横线支票crossed cheque BZ}_  
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普通横线general crossing 9f_Qs4  
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特别横线special crossing f}uW(:f  
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空白支票blank cheque 08F~6
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失效支票，过期支票stale cheque .BrYz:
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普通支票open cheque VGeyZ\vU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Twq,6X-  
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支票换现金||兑现to cash a cheque <(W:Q3?s  
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清理票款to clear a cheque pv@w 8*  
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保证兑现to certify a cheque )8 %lZ{  
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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 cn2SMa[@S  
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开发支票to make out a cheque %z"n}|%!  
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签发支票，开立支票to draw a cheque||to issue a cheque O[W/=j[  
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透支支票to overdraw a cheque D),hSqJ"  
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背书支票to endorse a cheque _l=X?/
 
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque /TY=ig1z  
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拒付支票to refuse a cheque ,$bK)|pGV  
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拒付支票to stop payment of a cheque %,f(jQfg_  
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提示要求付款to present for payment %s ">:  
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见票即付持票人payable to bearer yeIcQ%  
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支付指定人payable to order x,UP7=6  
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已过期||无效out of date||stale k
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请给出票人R/D||refer to drawer &;[
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W~Q;R:y  
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文字与数字不一致words and figures differ }NKnV3G/Z  
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支票 {9-n3j}  
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时间已过account closed F&a)mpFv3c  
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更改处应加盖印章alterations require initials 4P^CqD&i  
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时间已过effects not cleared Kon|TeC>d  
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停止付款payment stopped IGF25-7B  
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支票毁损cheque mutilated W^)'rH  
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汇款||寄钱to remit||to send money f7:}t+d  
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寄票供取款||支票支付to send a cheque for payment KO[,C[;|j  
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寄款人a remitter xB5QM #w\  
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收款人a remittee gjk;An  
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国外汇票foreign Bill "6gBb
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国内汇票inland Bill Y(=A HmR  
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跟单汇票documentary bill +asO4'r  
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空头汇票accommodation bill MqRJ:x  
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原始汇票original bill %e(DPX  
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改写||换新票据renewed bill I8 Y #l'z  
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即期汇票sight bill||bill on demand ? hYWxWW  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 gux?P2f  
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见票后…日付款…days after sight||…days sight + ]iK^y-.r  
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见票后…月付款…months after sight||…months sight hii#kB2  
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同组票据set of bills ij1YV2v  
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单张汇票sola of exchange||sole of exchange {C0Y8:"`  
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远期汇票usance bill||bill at usance j4u ["O3  
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长期汇票long bill i!gS]?*DH  
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短期汇票short bill zrf tF2U  
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逾期汇票overdue bill 9ENI%Jz  
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宽限日期days of grace %NM={X|'  
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电汇telegraphic transfer （T.T） 4c[/%e:\-  
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邮汇postal order||postal note （Am.）||post office order||money order AyPtbrO  
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本票promissory note （P/N） s ;Gg  
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押汇负责书||押汇保证书letter of hypothecation lcy<taNu)  
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副保||抵押品||付属担保物collateral security LrT EF j  
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担保书trust receipt||letter of indemnity 6B|i-b$~  
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承兑||认付acceptance nO!&;E&  
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单张承兑general acceptance tfZ@4%'  
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有条件承兑qualified acceptance `-OzjbM  
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附条件认付conditional acceptance *YL86R+U  
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部分认付partial acceptance   "lLh#W1d