[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。   Ll^9,G"Tt  
会计报表statement of account o7g6*hJz  
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往来帐目account current nm<S #i*  
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现在往来帐||存款额current accout ,Lw '3  
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销货帐account sales l,Ixz1S3e  
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共同计算帐项joint account VHU,G+ms  
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未决帐项outstanding account , pr ",=  
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贷方帐项credit account||creditor account |7G=f9V  
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借方帐项debit account||debtor account L|w} #|-  
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应付帐||应付未付帐account payable oJEjg>%n  
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应收帐||应收未收帐account receivable ehls:)F  
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新交易||新帐new account 7~ok*yGw  
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未决帐||老帐old account uEkUK|
 
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现金帐cash account X2p9KC  
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流水帐running account @~<M_63  
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暂记帐||未定帐suspense account S[cVoV  
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过期帐||延滞帐overdue account||pastdue account gb_k^wg~1'  
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杂项帐户sundry account NI136P  
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详细帐单||明细表detail account -?WhJ.U  
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呆帐bad account Pz1[ b$%  
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会计项目title of account e&(Di,%:  
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会计薄||帐薄account-book ApYri|^r  
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营业报告书||损益计算表account of budiness||business report rSVU|O3m;  
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借贷细帐||交验帐account rendered nx >PZb  
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明细帐account stated e8@@Pi<sB  
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与…银行开立一户头to open an account with Fss7xP'  
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与…银行建立交易to keep account with L s=2!  
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继续记帐to keep account ui,#AZQ#{4  
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与…有交易to have an account with &LO<!WKQ  
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作成会计帐||有往来帐项to make out an account with 42?X)n>  
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清算||清理债务to make up an account YB h:  
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清洁帐目||与…停止交易to close ones account with +%G*)8N3  
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结帐to close an account EnJAHgRV;e  
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清理未付款to ask an account||to demand an account Af:4 XSO6  
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结清差额to balance the account with b<qv /t)$  
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清算to settle an account||to liquidate an account||to square an account 2Av3.u8%u  
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审查帐目||监查帐目to audit an account %b2 .JGBqJ  
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检查帐目to examine an account +I#5?  
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转入A的帐户to charge the amount to As account . zvF!!z  
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以计帐方式付款to pay on account 6pI=?g  
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代理某人||为某人on ones account||on account of one i)P.Omr  
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为自己计算||独立帐目on ones own account U?d1  
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由某人收益并负风险on ones account and risk||for ones account and risk 'Zf_/y  
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由某人负担for ones account||for account of one Q <EFd   
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按某人指示||列入某人帐户by order and for account of one qr$=oCqa  
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列入5月份帐目for May account m;lwMrY\7>  
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编入某中帐项下to pass to the account of||to place to the account of BKIAc6  
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寄出清算书to send in an account||to send in render an account *j2P#et  
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支票薄cheque book }]N7CWy  
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支票陈票人cheque drawer Z_D8}$!  
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持票人cheque holder )?joF)  
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不记名支票cheque to bearer||bearer cheque Fd2Eq&:en$  
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记名支票||认人支票cheque to order 1bF aQ50t  
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到期支票antedated cheque ;&37mO/T  
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未到期支票postdated cheque rXuhd [!(P  
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保付支票certified cheque Bjq1za  
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未获兑现支票，退票returned cheque iKN~fGR
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横线支票crossed cheque Q}d6+C  
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普通横线general crossing b%L8mX  
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特别横线special crossing .C$S DhJ~  
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空白支票blank cheque 8{#WF#  
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失效支票，过期支票stale cheque a$yAF4HR
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普通支票open cheque .LhIB?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @)1>ba  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .T 6NMIp*  
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支票换现金||兑现to cash a cheque T$%r?p(s  
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清理票款to clear a cheque 3O7]~5 j1  
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保证兑现to certify a cheque ADK)p?  
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填写支票数额to fill up a cheque ?!^ow5"8  
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支票上划线to cross a cheque J!Er%QUR  
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开发支票to make out a cheque g%Bh-O9\  
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签发支票，开立支票to draw a cheque||to issue a cheque OL]P(HRm]~  
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透支支票to overdraw a cheque N8x[8Rp  
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背书支票to endorse a cheque _P
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请付票款||清付票款to pay a cheque||to honour a cheque #1*
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支票退票to dishonour a cheque A0hKzj  
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拒付支票to refuse a cheque fi%)5
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拒付支票to stop payment of a cheque "I)/|x\G*  
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提示要求付款to present for payment <fHJ9(5$V  
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见票即付持票人payable to bearer Q,nJz*AJ  
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支付指定人payable to order 
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已过期||无效out of date||stale "QD>m7  
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请给出票人R/D||refer to drawer Mj&G5R~_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |\zzOfaO  
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文字与数字不一致words and figures differ '-U&S  
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时间已过account closed Rh}}8 sv  
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更改处应加盖印章alterations require initials }?\^^v h7  
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时间已过effects not cleared @ ]40xKF  
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停止付款payment stopped o%bf7)~s  
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支票毁损cheque mutilated ;L,i">_%u[  
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汇款||寄钱to remit||to send money gu6%$z  
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寄票供取款||支票支付to send a cheque for payment 55'  
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寄款人a remitter xP_/5N=f  
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收款人a remittee `m#-J;la  
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国外汇票foreign Bill Y)DAR83  
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国内汇票inland Bill Q-<Qm?  
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跟单汇票documentary bill ~+j2a3rv-{  
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空头汇票accommodation bill 76"4Q!  
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原始汇票original bill `vMh
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改写||换新票据renewed bill 'AX5V-t  
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即期汇票sight bill||bill on demand zPND$3&'  
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…days after date||…days after date…日后付款 }04mJY[  
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…months after date||…months after date…月后付款 oWL_Hh%-f`  
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见票后…日付款…days after sight||…days sight Vn4wk>b}$2  
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见票后…月付款…months after sight||…months sight IC&P-X_aP  
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同组票据set of bills ?/"|tuQMW  
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单张汇票sola of exchange||sole of exchange u30D`sky  
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远期汇票usance bill||bill at usance .a]#AFX  
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长期汇票long bill #G77q$  
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短期汇票short bill @wgd 3BU  
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逾期汇票overdue bill \"oZ
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宽限日期days of grace ~2"hh$  
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电汇telegraphic transfer （T.T） xKG 7d8=  
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邮汇postal order||postal note （Am.）||post office order||money order Nv7-6C6<  
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本票promissory note （P/N） 'd+fGx7i  
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押汇负责书||押汇保证书letter of hypothecation z#G
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副保||抵押品||付属担保物collateral security 
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担保书trust receipt||letter of indemnity ;o!p9MEpz;  
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承兑||认付acceptance zl@^[k
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单张承兑general acceptance ,Z@#( =f  
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有条件承兑qualified acceptance b_31\  
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附条件认付conditional acceptance 4!/JN J  
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部分认付partial acceptance   =Z^5'h~