[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。   '0Lov]L  
会计报表statement of account P^"R4T  
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往来帐目account current ZI,j?i6\  
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现在往来帐||存款额current accout ZP-dW|<[x  
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销货帐account sales kQLT$8io  
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共同计算帐项joint account (_K_`5d;QI  
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未决帐项outstanding account w
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贷方帐项credit account||creditor account +oZH?N4yaM  
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借方帐项debit account||debtor account r!kLV)_  
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应付帐||应付未付帐account payable 96=Z"  
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应收帐||应收未收帐account receivable qBY g[K>  
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新交易||新帐new account F+ukAT  
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未决帐||老帐old account FaY_0G;y  
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现金帐cash account 59<hV?  
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流水帐running account P
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暂记帐||未定帐suspense account DnF jEP^  
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过期帐||延滞帐overdue account||pastdue account :, _!pe;H  
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杂项帐户sundry account pOA!#Aj)  
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详细帐单||明细表detail account 9S>g6}[E#0  
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呆帐bad account W5SNI>|E  
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会计项目title of account xu\eXx6H  
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会计薄||帐薄account-book 9 v?l  
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营业报告书||损益计算表account of budiness||business report 3FNT|QF  
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借贷细帐||交验帐account rendered pe.QiMW{8  
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明细帐account stated 38IMxd9v  
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与…银行开立一户头to open an account with 314=1JbL  
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与…银行建立交易to keep account with 7%;_kFRV  
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继续记帐to keep account igC_)C^i>  
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与…有交易to have an account with Z?G&.# :  
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作成会计帐||有往来帐项to make out an account with ",Cr,;]  
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清算||清理债务to make up an account (u1m]WYL  
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清洁帐目||与…停止交易to close ones account with DN] v_u+}  
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结帐to close an account #UP~iHbt\  
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清理未付款to ask an account||to demand an account p
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结清差额to balance the account with %;xOB^H^  
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清算to settle an account||to liquidate an account||to square an account yYZxLJ='  
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审查帐目||监查帐目to audit an account 5\ fCd|  
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检查帐目to examine an account qQ]]~ F  
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转入A的帐户to charge the amount to As account 7V7zGx+Z7  
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以计帐方式付款to pay on account J9~i%hzr  
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代理某人||为某人on ones account||on account of one *XOJnyC_H  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk g`^X#-!(  
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由某人负担for ones account||for account of one uP $Cj  
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按某人指示||列入某人帐户by order and for account of one -7H^n#]  
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列入5月份帐目for May account B<?[Mrdxw  
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编入某中帐项下to pass to the account of||to place to the account of Yj|eji7y  
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寄出清算书to send in an account||to send in render an account %VJ85^B 3  
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支票薄cheque book @!N-RQ&A  
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支票陈票人cheque drawer / O/`<  
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持票人cheque holder n6d9\  
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不记名支票cheque to bearer||bearer cheque #o/H~Iv  
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记名支票||认人支票cheque to order .MW @;  
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到期支票antedated cheque
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未到期支票postdated cheque <}U'V}g  
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保付支票certified cheque /&& 2u7*  
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未获兑现支票，退票returned cheque [3l*F  
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横线支票crossed cheque + uWDP.  
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普通横线general crossing !Fw?H3X!"q  
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特别横线special crossing F62V3 Xy  
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空白支票blank cheque g-`~eG28D5  
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失效支票，过期支票stale cheque %p^.\ch9  
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普通支票open cheque E^GHVt/.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AC O)Dt(Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -~eJn'W  
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支票换现金||兑现to cash a cheque cPgfTT  
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清理票款to clear a cheque $?,a
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保证兑现to certify a cheque }M1sksk5
 
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填写支票数额to fill up a cheque X1ZgSs+i  
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支票上划线to cross a cheque Kj=b[e%  
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开发支票to make out a cheque Z):n c% S  
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签发支票，开立支票to draw a cheque||to issue a cheque 7bxA]s{m  
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透支支票to overdraw a cheque sH[ -W-  
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背书支票to endorse a cheque n.hv!W0  
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请付票款||清付票款to pay a cheque||to honour a cheque < j$#9QQ1  
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支票退票to dishonour a cheque 6Es? MW=  
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拒付支票to refuse a cheque kt4d;4n  
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拒付支票to stop payment of a cheque #d{=\

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提示要求付款to present for payment b;|55Y  
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见票即付持票人payable to bearer \:> Wpqw  
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支付指定人payable to order c:83 LZ  
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已过期||无效out of date||stale q P ;A}C  
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请给出票人R/D||refer to drawer :a:[.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (]/9-\6(#  
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文字与数字不一致words and figures differ 2/,0iwj-  
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支票 @1zQce
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时间已过account closed GFSt<k)  
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更改处应加盖印章alterations require initials G0n'KB
 
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时间已过effects not cleared ;%J5=f%z)  
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停止付款payment stopped b7C  e%Br  
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支票毁损cheque mutilated 7J>Gd  
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汇款||寄钱to remit||to send money t $^l<ppQ  
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寄票供取款||支票支付to send a cheque for payment Z\X'd_1!  
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寄款人a remitter OQ_stE2i  
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收款人a remittee #;9H@:N  
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国外汇票foreign Bill x49!{}  
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国内汇票inland Bill 7u11&(Lz  
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跟单汇票documentary bill jy$@a%FD  
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空头汇票accommodation bill Yt1mB[&f^  
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原始汇票original bill ~2%3FV^
 
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改写||换新票据renewed bill SPy3~Db-o  
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即期汇票sight bill||bill on demand ;i)KHj'  
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…days after date||…days after date…日后付款 k'13f,o}  
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…months after date||…months after date…月后付款 eqzTQen 8q  
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见票后…日付款…days after sight||…days sight )LFD6\z1pl  
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见票后…月付款…months after sight||…months sight Bhuw(KeB  
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同组票据set of bills lSCY5[?  
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单张汇票sola of exchange||sole of exchange Z;*`fd?8  
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远期汇票usance bill||bill at usance oI$V|D3 9  
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长期汇票long bill {visv{R<  
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短期汇票short bill @a;sV
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逾期汇票overdue bill a-Y6w5  
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宽限日期days of grace |>JmS  
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电汇telegraphic transfer （T.T） "gg(tp45  
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邮汇postal order||postal note （Am.）||post office order||money order ,lP7 ri  
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本票promissory note （P/N） mS7E_A8  
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押汇负责书||押汇保证书letter of hypothecation 3DI^y`a v  
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副保||抵押品||付属担保物collateral security $l43>e{E  
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担保书trust receipt||letter of indemnity X@eg<]'m  
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承兑||认付acceptance X%35XC.n  
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单张承兑general acceptance K.r!?cfv  
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有条件承兑qualified acceptance Ta,u-!/I  
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附条件认付conditional acceptance LP8o7%sv!  
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部分认付partial acceptance   i"KL;t[1