[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。   <-uE pF  
会计报表statement of account {'dpRq{c|  
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往来帐目account current {`fhcEC  
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现在往来帐||存款额current accout w^N xR,  
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销货帐account sales B:qH7`s  
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共同计算帐项joint account ,aS6|~ac4  
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未决帐项outstanding account 'J~{8w,.  
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贷方帐项credit account||creditor account p]=a:kd4J  
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借方帐项debit account||debtor account # JHicx\8l  
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应付帐||应付未付帐account payable y BF3Lms  
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应收帐||应收未收帐account receivable xe} d&  
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新交易||新帐new account |@KW~YlE  
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未决帐||老帐old account 6QVdnXoG/  
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现金帐cash account "O1\]"j  
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流水帐running account W/COrgbW  
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暂记帐||未定帐suspense account B|E4(,]^  
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过期帐||延滞帐overdue account||pastdue account SQ7Ws u>T@  
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杂项帐户sundry account vd`;(4i#X  
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详细帐单||明细表detail account k2 {*WF  
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呆帐bad account {RFpTh7f:  
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会计项目title of account L{_Q%!h3]  
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会计薄||帐薄account-book F)
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营业报告书||损益计算表account of budiness||business report G&qO{" Js  
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借贷细帐||交验帐account rendered z|,YO6(L  
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明细帐account stated epw*P x  
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与…银行开立一户头to open an account with f;os\8JdM  
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与…银行建立交易to keep account with Cq mtO?vne  
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继续记帐to keep account }4'5R  
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与…有交易to have an account with \<k5c-8Hb  
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作成会计帐||有往来帐项to make out an account with T!-*;yu  
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清算||清理债务to make up an account =rL%P~0wq  
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清洁帐目||与…停止交易to close ones account with +pcGxje\  
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结帐to close an account /\7E&n:)2  
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清理未付款to ask an account||to demand an account .wH`9aq;5@  
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结清差额to balance the account with ]1Wh3C  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account gWK[%.Jnw  
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检查帐目to examine an account I$0O4  
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转入A的帐户to charge the amount to As account ID_#a9N  
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以计帐方式付款to pay on account C0K0c6A(4  
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代理某人||为某人on ones account||on account of one ;% <[*T:*'  
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为自己计算||独立帐目on ones own account mu*RXLai  
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由某人收益并负风险on ones account and risk||for ones account and risk [4 v1 N  
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由某人负担for ones account||for account of one jct|}U  
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按某人指示||列入某人帐户by order and for account of one 11iV{ h  
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列入5月份帐目for May account 64UrD{$o  
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编入某中帐项下to pass to the account of||to place to the account of z -c1,GOD  
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寄出清算书to send in an account||to send in render an account o~{rZ~  
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支票薄cheque book %M,^)lRP  
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支票陈票人cheque drawer TD sjNFe3  
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持票人cheque holder n-u HKBq  
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不记名支票cheque to bearer||bearer cheque t3b M4+n  
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记名支票||认人支票cheque to order P( UY}oU  
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到期支票antedated cheque Zu*7t<W  
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未到期支票postdated cheque {
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保付支票certified cheque K 6yD64  
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未获兑现支票，退票returned cheque e8E'X  
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横线支票crossed cheque :r2d%:h%2  
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普通横线general crossing +,g!xv4Q  
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特别横线special crossing @ M4m!;rM  
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空白支票blank cheque /x)i}M)  
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失效支票，过期支票stale cheque dq
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普通支票open cheque mHAfKB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "%bU74>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ei>iX
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支票换现金||兑现to cash a cheque H DD)AM&p  
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清理票款to clear a cheque TyA 1Qk\  
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保证兑现to certify a cheque :x
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填写支票数额to fill up a cheque f` *VNB`  
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支票上划线to cross a cheque SkC.A?  
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开发支票to make out a cheque +Wgfxk'{  
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签发支票，开立支票to draw a cheque||to issue a cheque fP6 .  
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透支支票to overdraw a cheque 00s)=A_  
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背书支票to endorse a cheque AlG5n'  
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请付票款||清付票款to pay a cheque||to honour a cheque ?FUK_]  
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支票退票to dishonour a cheque >@ xe-0z  
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拒付支票to refuse a cheque qX; F+~  
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拒付支票to stop payment of a cheque D^V)$ME  
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提示要求付款to present for payment ~iQBgd@D^  
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见票即付持票人payable to bearer om9'A=ZU  
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支付指定人payable to order 7jQVm{{.  
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已过期||无效out of date||stale 12hD*,A5j  
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请给出票人R/D||refer to drawer tLN^k;w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \%bJXTK&W  
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文字与数字不一致words and figures differ 3A[<LnKR^E  
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支票 /DyeMCY-  
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时间已过account closed n-],!pL^  
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更改处应加盖印章alterations require initials ;Ss!OFK  
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时间已过effects not cleared L-rV+?i`6f  
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停止付款payment stopped WLwi  
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支票毁损cheque mutilated XTk :lzFH  
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汇款||寄钱to remit||to send money *i#N50k*j'  
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寄票供取款||支票支付to send a cheque for payment ::iYydpM  
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寄款人a remitter W94u7a  
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收款人a remittee <t
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国外汇票foreign Bill ("j;VqYUL  
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国内汇票inland Bill D_$N2>I-  
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跟单汇票documentary bill N%Y!{k5T7  
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空头汇票accommodation bill "nfi:A1  

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原始汇票original bill O43"-  
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改写||换新票据renewed bill I0Allw[  
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即期汇票sight bill||bill on demand `uk=2k}&m  
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…days after date||…days after date…日后付款 mOHOv61  
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…months after date||…months after date…月后付款 -bdWG]w"  
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见票后…日付款…days after sight||…days sight )CE]s)6+2  
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见票后…月付款…months after sight||…months sight RdyKd_0`Q  
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同组票据set of bills q2
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单张汇票sola of exchange||sole of exchange !T:7xEr  
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远期汇票usance bill||bill at usance o$%KbfXO]  
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长期汇票long bill 5Rw2/J L  
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短期汇票short bill KQ6][2-  
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逾期汇票overdue bill  v^Fu/
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宽限日期days of grace 4Wa$>v
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电汇telegraphic transfer （T.T） NM),2%<  
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邮汇postal order||postal note （Am.）||post office order||money order QqW N7y_9  
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本票promissory note （P/N） Gf.xr%mUZr  
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押汇负责书||押汇保证书letter of hypothecation =u 0a/2u|  
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副保||抵押品||付属担保物collateral security uX{g4#eG  
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担保书trust receipt||letter of indemnity d_Zj W  
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承兑||认付acceptance =Y!.0)t;*  
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单张承兑general acceptance l9+CJAmq  
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有条件承兑qualified acceptance uP8 cW([  
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附条件认付conditional acceptance ^Dfqc-]  
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部分认付partial acceptance   )ytP$,r![S