[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。   S"?fa)~  
会计报表statement of account F_-xp1|  
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往来帐目account current co\Il]`R/  
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现在往来帐||存款额current accout : qK-Rku  
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销货帐account sales RR:%"4M  
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共同计算帐项joint account t_!p({  

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未决帐项outstanding account *U%3[6hm  
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贷方帐项credit account||creditor account "@hd\w{.  
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借方帐项debit account||debtor account LWTPNp:"{w  
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应付帐||应付未付帐account payable M!i|,S  
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应收帐||应收未收帐account receivable #z%D d{E  
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新交易||新帐new account 3 1-p/  
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未决帐||老帐old account Kw?3joy  
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现金帐cash account 7`A]X,:  
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流水帐running account Q*%}w_D6f  
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暂记帐||未定帐suspense account #L+:MA7H  
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过期帐||延滞帐overdue account||pastdue account Z#H<+S(  
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杂项帐户sundry account %2zmc%]r  
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详细帐单||明细表detail account  ;mk[!  
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呆帐bad account 9/(jY$Ar  
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会计项目title of account l^Rb%?4Z  
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会计薄||帐薄account-book -<6?ISF2  

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营业报告书||损益计算表account of budiness||business report !&rd#ZBn  
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借贷细帐||交验帐account rendered )e,O+w"  
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明细帐account stated T[bCY 6  
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与…银行开立一户头to open an account with 3OZPy|".ax  
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与…银行建立交易to keep account with q#W|fkfx+  
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继续记帐to keep account "r-P[EKpL  
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与…有交易to have an account with 3#>W\_FY*D  
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作成会计帐||有往来帐项to make out an account with $8=|<vt  
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清算||清理债务to make up an account $^ws#}j  
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清洁帐目||与…停止交易to close ones account with <+QQiFj  
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结帐to close an account Re,;$_6o  
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清理未付款to ask an account||to demand an account s?w2^<P  
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结清差额to balance the account with yQK{ +w  
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清算to settle an account||to liquidate an account||to square an account D'g,<-ahl  
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审查帐目||监查帐目to audit an account jRJG .hcB5  
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检查帐目to examine an account \}Jznzx;
 
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转入A的帐户to charge the amount to As account 1q6)R/P  
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以计帐方式付款to pay on account *~vB6V|1  
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代理某人||为某人on ones account||on account of one DrJ?bG;[  
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为自己计算||独立帐目on ones own account $*#a;w7\C  
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由某人收益并负风险on ones account and risk||for ones account and risk $}9jv3>)  
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由某人负担for ones account||for account of one vpQ&vJfR  
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按某人指示||列入某人帐户by order and for account of one .shi?aWm  
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列入5月份帐目for May account nLN0zfhE#  
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编入某中帐项下to pass to the account of||to place to the account of =:H-9  
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寄出清算书to send in an account||to send in render an account N!+=5!  
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支票薄cheque book 6}"%>9  
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支票陈票人cheque drawer G6G Bqp6|  
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持票人cheque holder ynIe4b  
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不记名支票cheque to bearer||bearer cheque #(^<qr  
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记名支票||认人支票cheque to order XZE(& (s  

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到期支票antedated cheque vk7IqlEQ  
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未到期支票postdated cheque zluq2r  
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保付支票certified cheque GfONm 6A  
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未获兑现支票，退票returned cheque 9
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横线支票crossed cheque ]it. R-  
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普通横线general crossing c.>f,vtcn  
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特别横线special crossing }?2X q  
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空白支票blank cheque JD*HG]  
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失效支票，过期支票stale cheque ]!ai?z%cK#  
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普通支票open cheque T
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L&6^(Bn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xd{.\!q.  
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支票换现金||兑现to cash a cheque 2)IM<rf'^  
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清理票款to clear a cheque 8Yc-3ozH  
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保证兑现to certify a cheque U cv7`W gr  
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填写支票数额to fill up a cheque {N]WVp*R  
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支票上划线to cross a cheque G^{~'TZv%  
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开发支票to make out a cheque =x+1A)Q  
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签发支票，开立支票to draw a cheque||to issue a cheque }V]*FCpQ  
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透支支票to overdraw a cheque qt.4dTd:_  
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背书支票to endorse a cheque gZ&4b'XS,  
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请付票款||清付票款to pay a cheque||to honour a cheque x .@O]}UH  
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支票退票to dishonour a cheque [;hkT   
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拒付支票to refuse a cheque tX% C5k  
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拒付支票to stop payment of a cheque FS8l}t  
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提示要求付款to present for payment POm;lM$  
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见票即付持票人payable to bearer ?r =`Kl  
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支付指定人payable to order ug{sQyLN  
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已过期||无效out of date||stale }JOz,SQHP  
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请给出票人R/D||refer to drawer Y,mo}X<>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A"DGn  
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文字与数字不一致words and figures differ LDw.2E  
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支票 r#j3O}(n  
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时间已过account closed ,F!-17_vt  
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更改处应加盖印章alterations require initials }j6|+  
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时间已过effects not cleared }#g &l*P  
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停止付款payment stopped B\|^$z
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支票毁损cheque mutilated @d5t%V\  
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汇款||寄钱to remit||to send money DjZTr}%q  
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寄票供取款||支票支付to send a cheque for payment -e51/lhpd  
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寄款人a remitter I_
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收款人a remittee 
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国外汇票foreign Bill 5P('SFq'=  
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国内汇票inland Bill je:J`4k$  
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跟单汇票documentary bill Qc 1mR\.5  
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空头汇票accommodation bill I=E\=UTG,5  
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原始汇票original bill #\}xyPS  

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改写||换新票据renewed bill PB:r+[91  
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即期汇票sight bill||bill on demand SwH#=hg  
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…days after date||…days after date…日后付款 x}7Xd P.2$  
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…months after date||…months after date…月后付款 i?F~]8  
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见票后…日付款…days after sight||…days sight {RH)&k&%  
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见票后…月付款…months after sight||…months sight x1`Jlzrp,  

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同组票据set of bills `$Vn
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单张汇票sola of exchange||sole of exchange p:4oA
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远期汇票usance bill||bill at usance \z=!It]f.  
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长期汇票long bill /3 ;t &]  
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短期汇票short bill yKOC1( ~  
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逾期汇票overdue bill WS ^%< h#  
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宽限日期days of grace 140_WV?7  
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电汇telegraphic transfer （T.T） X~g~U|B@  
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邮汇postal order||postal note （Am.）||post office order||money order 'WJ3q|o/  
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本票promissory note （P/N） a.s5>:Ct  
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押汇负责书||押汇保证书letter of hypothecation _{YU WV50}  
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副保||抵押品||付属担保物collateral security  F]KAnEf  
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担保书trust receipt||letter of indemnity I=9sTR)  
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承兑||认付acceptance Ex$i8fO(  
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单张承兑general acceptance {:c5/ ,7c;  
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有条件承兑qualified acceptance !juh}q&}|  
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附条件认付conditional acceptance 6ly`lu9  
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部分认付partial acceptance   M)j.Uu