[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。   D['z/r6F  
会计报表statement of account %<g( EKl  
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往来帐目account current /D] V3|@E  
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现在往来帐||存款额current accout NV|[.g=lg  
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销货帐account sales 2 kOFyD  
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共同计算帐项joint account aUdbN&G  
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未决帐项outstanding account ^4+ew>BLSv  
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贷方帐项credit account||creditor account KjrUTG0oA  
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借方帐项debit account||debtor account h>'9-j6B  
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应付帐||应付未付帐account payable E%eTjvvxus  
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应收帐||应收未收帐account receivable &GF|Rr8NXs  
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新交易||新帐new account bYuQ"K A$  
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未决帐||老帐old account 9Tgl/}q)  
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现金帐cash account ZS&n,<a5L}  
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流水帐running account f8ap+ ][  
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暂记帐||未定帐suspense account Fq{Z-yVp  
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过期帐||延滞帐overdue account||pastdue account 64Ot
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杂项帐户sundry account ;5wmQFr
 
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详细帐单||明细表detail account Zk#^H*jgx  
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呆帐bad account Sm(QgZO[4  
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会计项目title of account 5lp L$  
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会计薄||帐薄account-book ; Q-f6)+&  
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营业报告书||损益计算表account of budiness||business report {HV$hU+_)Q  
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借贷细帐||交验帐account rendered KRS_6G],{  
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明细帐account stated +ahr-v^R<  
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与…银行开立一户头to open an account with 1vcI`8%S+u  
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与…银行建立交易to keep account with %IS'R`; 3  
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继续记帐to keep account I0 y+,~\  
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与…有交易to have an account with 0B(<I?a/  
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作成会计帐||有往来帐项to make out an account with Az.k6)~  
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清算||清理债务to make up an account {mPaloA  
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清洁帐目||与…停止交易to close ones account with :$&%Pxm  
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结帐to close an account 7<Fp3N 3  
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清理未付款to ask an account||to demand an account q<>  
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结清差额to balance the account with \14"Bgj1  
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清算to settle an account||to liquidate an account||to square an account nu,#y" WQ  
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审查帐目||监查帐目to audit an account ]%IcUd}  
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检查帐目to examine an account X>mY`$!/  
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转入A的帐户to charge the amount to As account .$+]N[-=  
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以计帐方式付款to pay on account o.t$hv|  
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代理某人||为某人on ones account||on account of one 'v^CA}  
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为自己计算||独立帐目on ones own account I*R[8|  
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由某人收益并负风险on ones account and risk||for ones account and risk LRBcW;.Su  
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由某人负担for ones account||for account of one v4!zB9d  
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按某人指示||列入某人帐户by order and for account of one ([zt}uf  
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列入5月份帐目for May account S(](C  
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编入某中帐项下to pass to the account of||to place to the account of !7!xJ&/V  
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寄出清算书to send in an account||to send in render an account Qj~m;F!  
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支票薄cheque book %o9@[o .]  
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支票陈票人cheque drawer \y^Od7F  
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持票人cheque holder B PTQm4TN  
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不记名支票cheque to bearer||bearer cheque \UM9cAX`  
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记名支票||认人支票cheque to order k@U8K(:x  
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到期支票antedated cheque *LpEH,J  
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未到期支票postdated cheque l P& 7
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保付支票certified cheque  J$  
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未获兑现支票，退票returned cheque /!;oO_U:#  
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横线支票crossed cheque vN:gu\^-   
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普通横线general crossing CsHHJgx  
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特别横线special crossing M#X8Rs1`  
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空白支票blank cheque )3#gpM  
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失效支票，过期支票stale cheque .[&0FHnJ5  
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普通支票open cheque FsQeyh>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !>QS746S@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z~&uLu  
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支票换现金||兑现to cash a cheque )!6
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清理票款to clear a cheque HJ#3wk"W  
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保证兑现to certify a cheque y/=:F=H@w  
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填写支票数额to fill up a cheque h OYm =r  
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支票上划线to cross a cheque s18o,Zs'  
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开发支票to make out a cheque fM,!9}<  
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签发支票，开立支票to draw a cheque||to issue a cheque WMy97*L<  
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透支支票to overdraw a cheque OAigq6[,  
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背书支票to endorse a cheque n(X{|?  
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请付票款||清付票款to pay a cheque||to honour a cheque 2n]UNC  
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支票退票to dishonour a cheque M:t!g%  
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拒付支票to refuse a cheque &d,chb (  
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拒付支票to stop payment of a cheque 0cYd6u@  
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提示要求付款to present for payment MmIVTf4  
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见票即付持票人payable to bearer n oW
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支付指定人payable to order K)-Gv|* t  
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已过期||无效out of date||stale a#i85su  
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请给出票人R/D||refer to drawer x"N{5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [G.4S5FX.]  
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文字与数字不一致words and figures differ 2
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支票 v~l_6V}  
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时间已过account closed ;Avz%2#c`  
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更改处应加盖印章alterations require initials ">{Ruv}$  
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时间已过effects not cleared 73n|G/9n[  
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停止付款payment stopped |*G$ilu  
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支票毁损cheque mutilated [RAzKzC\M  
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汇款||寄钱to remit||to send money jY~W*  
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寄票供取款||支票支付to send a cheque for payment :,<G6"i  
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寄款人a remitter YmBo/
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收款人a remittee Q3@MRR^tY  
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国外汇票foreign Bill %^ `b)
  
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国内汇票inland Bill 8\AyKw  
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跟单汇票documentary bill ak
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空头汇票accommodation bill \!*3bR  
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原始汇票original bill M1Frn n  
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改写||换新票据renewed bill `<?{%ja  
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即期汇票sight bill||bill on demand MrW*6jY
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…days after date||…days after date…日后付款 Ar;uq7c,G  
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…months after date||…months after date…月后付款 0\y{/P?I$  
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见票后…日付款…days after sight||…days sight MF41q%9p  
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见票后…月付款…months after sight||…months sight FX yyY-(O  
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同组票据set of bills cn3F3@_"\  
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单张汇票sola of exchange||sole of exchange Ir,3' G  
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远期汇票usance bill||bill at usance D)_67w|u|  
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长期汇票long bill kp
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短期汇票short bill fPA5]a9  
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逾期汇票overdue bill Vzmw%f)_+  
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宽限日期days of grace m4r!Ck|  
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电汇telegraphic transfer （T.T） -,Oq=w*EV  
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邮汇postal order||postal note （Am.）||post office order||money order Rt6(y #dF  
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本票promissory note （P/N） gx55.}  
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押汇负责书||押汇保证书letter of hypothecation K8?]&.!  
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副保||抵押品||付属担保物collateral security "B34+fOur  
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担保书trust receipt||letter of indemnity {: H&2iF  
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承兑||认付acceptance )/vse5EG+  
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单张承兑general acceptance R2`-*PZ_  
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有条件承兑qualified acceptance )b7;w#%q  
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附条件认付conditional acceptance e,cSB!7  
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部分认付partial acceptance   {S6:LsFfm