[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。   Sm Ei _u]'  
会计报表statement of account +I Ze`M%n  
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往来帐目account current n7MS{`  
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现在往来帐||存款额current accout V!opnLatYS  
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销货帐account sales O)5PUyC:H  
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共同计算帐项joint account 6>L.)V  
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未决帐项outstanding account )>Q 2G/@  
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贷方帐项credit account||creditor account "~(&5M\8`  
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借方帐项debit account||debtor account KJ)nGoP>  
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应付帐||应付未付帐account payable 38m%if
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应收帐||应收未收帐account receivable XsOOkf\_  
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新交易||新帐new account 
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未决帐||老帐old account f)zg&Ib  

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现金帐cash account aVP|:OAj  
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流水帐running account k,7+=.6  
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暂记帐||未定帐suspense account x~;EH6$5'/  
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过期帐||延滞帐overdue account||pastdue account _GO+fB/Q1  
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杂项帐户sundry account L)lQ&z?  
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详细帐单||明细表detail account *e<Eu>fW#&  

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呆帐bad account +SQjX7]%  
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会计项目title of account p0 8kZ  
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会计薄||帐薄account-book s8_aL)@f  
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营业报告书||损益计算表account of budiness||business report xpTDYF
 
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借贷细帐||交验帐account rendered sz/*w7  
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明细帐account stated \2Og>{"U  
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与…银行开立一户头to open an account with $J"%I$%X=  
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与…银行建立交易to keep account with hOPe^e"  
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继续记帐to keep account M XZq  
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与…有交易to have an account with H`m:X,6}
 
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作成会计帐||有往来帐项to make out an account with QCOLC2I  
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清算||清理债务to make up an account MO[kr2T  
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清洁帐目||与…停止交易to close ones account with fVe@YqNa  
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结帐to close an account g96T*T  
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清理未付款to ask an account||to demand an account S%kS#U${|  
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结清差额to balance the account with IX9K.f  
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清算to settle an account||to liquidate an account||to square an account *g1L$FBG  
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审查帐目||监查帐目to audit an account "tL2F*F"6X  

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检查帐目to examine an account (SF1y/g@=  
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转入A的帐户to charge the amount to As account |3;(~a)%  
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以计帐方式付款to pay on account RN[]Jt#6  
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代理某人||为某人on ones account||on account of one tPU-1by$  
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为自己计算||独立帐目on ones own account )eYDQA> J  
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由某人收益并负风险on ones account and risk||for ones account and risk m'x;,xfY&F  
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由某人负担for ones account||for account of one L8&D(wh/f  
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按某人指示||列入某人帐户by order and for account of one :#u}.G  
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列入5月份帐目for May account CzVmNy)kl  
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编入某中帐项下to pass to the account of||to place to the account of jL>:>r  
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寄出清算书to send in an account||to send in render an account E0l_--  
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支票薄cheque book t6lE#<xZV;  
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支票陈票人cheque drawer $_D6_|HK  
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持票人cheque holder '#\1uXM1U?  
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不记名支票cheque to bearer||bearer cheque 4n0xE[-  
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记名支票||认人支票cheque to order S* R,FKg  
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到期支票antedated cheque )2e#HBnH  
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未到期支票postdated cheque '0RwO[A#1  
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保付支票certified cheque aA'TD:&p1  
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未获兑现支票，退票returned cheque XMIbUbUk-  
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横线支票crossed cheque uQ1@b-e`5  
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普通横线general crossing &[Xu!LP  
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特别横线special crossing 2}6%qgnT-  
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空白支票blank cheque ;bzX%f?|G  
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失效支票，过期支票stale cheque 6fo3:P*O  
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普通支票open cheque (& "su3z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'NjzgZ~]P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {6
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支票换现金||兑现to cash a cheque }U~6^2 .,  
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清理票款to clear a cheque W:,4:|3  
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保证兑现to certify a cheque ?&G`{Ey  
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填写支票数额to fill up a cheque Wt)Drv{@ {  
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支票上划线to cross a cheque PWh^[Rd)  
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开发支票to make out a cheque E XP%Mk/  
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签发支票，开立支票to draw a cheque||to issue a cheque b'VV'+|  
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透支支票to overdraw a cheque O: @}lK+H  
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背书支票to endorse a cheque 5H=ko8fZ=  
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请付票款||清付票款to pay a cheque||to honour a cheque (`SR
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支票退票to dishonour a cheque 2X:4CC%5  
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拒付支票to refuse a cheque WL`9~S  
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拒付支票to stop payment of a cheque Vmzb ZTup  
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提示要求付款to present for payment )DYI .  
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见票即付持票人payable to bearer ^(*n]  
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支付指定人payable to order C7H/N<VAq  
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已过期||无效out of date||stale Rq[ M29  
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请给出票人R/D||refer to drawer *>VVt8*Et  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /m!Cc/Hv  
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文字与数字不一致words and figures differ z&V+#Ws/  
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时间已过account closed [frq 'c  
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更改处应加盖印章alterations require initials 1 xv8gC:6  
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时间已过effects not cleared sl2@umR7%(  
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停止付款payment stopped LHJ":^  
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支票毁损cheque mutilated 1".v6caW  
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汇款||寄钱to remit||to send money :W@#) 1
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寄票供取款||支票支付to send a cheque for payment cWajrLw  
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寄款人a remitter J~(Wf%jM~  
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收款人a remittee LSQz"Ll l  
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国外汇票foreign Bill jjM{]  
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国内汇票inland Bill \n9zw'  
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跟单汇票documentary bill s}j1"@  
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空头汇票accommodation bill T;L>P[hNn  
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原始汇票original bill R}mn*h6  
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改写||换新票据renewed bill 76.{0c  
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即期汇票sight bill||bill on demand a}S dW  

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…days after date||…days after date…日后付款 ;6 +}z~  
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…months after date||…months after date…月后付款 }IEbyb  
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见票后…日付款…days after sight||…days sight !se0F.K  
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见票后…月付款…months after sight||…months sight _if|TFw;h  
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同组票据set of bills p (FlR?= S  
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单张汇票sola of exchange||sole of exchange [~D|peM3  
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远期汇票usance bill||bill at usance g/=K.  
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长期汇票long bill XS~- vF  
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短期汇票short bill Kt>X3m,  
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逾期汇票overdue bill &p<(_|Af  
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宽限日期days of grace q^rl)  
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电汇telegraphic transfer （T.T） 3-40'$lE  
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邮汇postal order||postal note （Am.）||post office order||money order E& 36H  
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本票promissory note （P/N） O}Ui`eWU  
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押汇负责书||押汇保证书letter of hypothecation c(- Mc6  
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副保||抵押品||付属担保物collateral security -7'#2P<)  
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担保书trust receipt||letter of indemnity 8dT'xuch  
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承兑||认付acceptance dGH_ z8  
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单张承兑general acceptance c|wCKn}`  
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有条件承兑qualified acceptance j~ym<-[{a  
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附条件认付conditional acceptance GCE! $W  
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部分认付partial acceptance   f[/.I,9U^