[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。   $* +IsP!  
会计报表statement of account wl/1~!  
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往来帐目account current e!=~f%c<N  
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现在往来帐||存款额current accout YL&)@h  
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销货帐account sales Q 6n!u;  
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共同计算帐项joint account kRqe&N e  
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未决帐项outstanding account NwyNl  
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贷方帐项credit account||creditor account g OK
 
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借方帐项debit account||debtor account 8n35lI( [  
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应付帐||应付未付帐account payable r{KQ3j9O  
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应收帐||应收未收帐account receivable Xe&p.v  
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新交易||新帐new account c\;_jg  
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未决帐||老帐old account Zo,066'+[.  
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现金帐cash account |`xM4 5  
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流水帐running account O?O=]s u  
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暂记帐||未定帐suspense account A$i^/hJs  
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过期帐||延滞帐overdue account||pastdue account  O4Q"2  
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杂项帐户sundry account rzs-c ?  
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详细帐单||明细表detail account D*j^f7ab  
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呆帐bad account px*1 3"  
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会计项目title of account ^,,}2dsb>  
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会计薄||帐薄account-book #?V rt,n  
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营业报告书||损益计算表account of budiness||business report yYaoA/0  
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借贷细帐||交验帐account rendered ![sXR  
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明细帐account stated Dz Q  
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与…银行开立一户头to open an account with N0.|Mb"?t  
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与…银行建立交易to keep account with 7@ )  
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继续记帐to keep account ]"lB!O~  
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与…有交易to have an account with W*t] d  
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作成会计帐||有往来帐项to make out an account with W3:Fw6v  
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清算||清理债务to make up an account =9X1+x  
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清洁帐目||与…停止交易to close ones account with ?9kC[4G  
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结帐to close an account yQE' !m  
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清理未付款to ask an account||to demand an account du66a+@t  
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结清差额to balance the account with G aV&y  
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清算to settle an account||to liquidate an account||to square an account 6 Rl[M+Q  
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审查帐目||监查帐目to audit an account ]>t~Bcnm  
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检查帐目to examine an account X.eOw>.
 
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转入A的帐户to charge the amount to As account zj1~[$  (  
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以计帐方式付款to pay on account ~5f&<,p!  
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代理某人||为某人on ones account||on account of one {^WK#$]  
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为自己计算||独立帐目on ones own account {]k#=a4  
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由某人收益并负风险on ones account and risk||for ones account and risk HwUaaK   
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由某人负担for ones account||for account of one ]pn U"  
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按某人指示||列入某人帐户by order and for account of one /)ZjI W"|  
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列入5月份帐目for May account &C9IR,&  
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编入某中帐项下to pass to the account of||to place to the account of @t%da^-HS"  
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寄出清算书to send in an account||to send in render an account b)diYsTH  
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支票薄cheque book _Xf1FzF+a  
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支票陈票人cheque drawer q8{Bx03m6  
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持票人cheque holder opfnIkCe  
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不记名支票cheque to bearer||bearer cheque V%R]jbHZ#  
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记名支票||认人支票cheque to order ?NoNg^Of  
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到期支票antedated cheque MT{1/A;`)  
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未到期支票postdated cheque zZ[kU1Fyv  
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保付支票certified cheque y;az&T  
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未获兑现支票，退票returned cheque z(A60b}  
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横线支票crossed cheque )a^&7  
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普通横线general crossing *$cx7yJ  
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特别横线special crossing gPn0-)<  
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空白支票blank cheque xZ'C(~t  
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失效支票，过期支票stale cheque whN<{AG  
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普通支票open cheque 2?qT,pN  
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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#L%Q(G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _ow7E\70  
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支票换现金||兑现to cash a cheque bRggt6$z  
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清理票款to clear a cheque pa^_D~  
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保证兑现to certify a cheque Jr'a_(~  
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填写支票数额to fill up a cheque S5gBVGh  
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支票上划线to cross a cheque ZG+FX:v  
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开发支票to make out a cheque {ZdF6~+H(!  
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签发支票，开立支票to draw a cheque||to issue a cheque Sz|kXk6&9  
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透支支票to overdraw a cheque k&L/JzzI  
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背书支票to endorse a cheque $v_&jE  
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque :,yC\,H^  
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拒付支票to refuse a cheque LN.*gGl  
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拒付支票to stop payment of a cheque mJ( ElDG  
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提示要求付款to present for payment
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见票即付持票人payable to bearer 8mLW^R:`  
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支付指定人payable to order T~L V\}h  
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已过期||无效out of date||stale NX8hFwR  
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请给出票人R/D||refer to drawer g]N'6La  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dHg[r|xC  
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文字与数字不一致words and figures differ Og@{6>  
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支票 \X!NoF  
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时间已过account closed D:IG;Rsc  
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更改处应加盖印章alterations require initials \G)F*  
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时间已过effects not cleared GP %hf{  
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停止付款payment stopped < FO=PM  
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支票毁损cheque mutilated f^"pZS  
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汇款||寄钱to remit||to send money :{lP9%J-  
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寄票供取款||支票支付to send a cheque for payment 0%}*Zo(e+  
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寄款人a remitter =L" 0]4K  
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收款人a remittee 0d9z8y  
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国外汇票foreign Bill [!A[oK9i C  
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国内汇票inland Bill 5XZ!yYB?  
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跟单汇票documentary bill ump ~)?_B  
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空头汇票accommodation bill @0?!bua_|  
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原始汇票original bill n~*".ZC'Y  
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改写||换新票据renewed bill V0\[|E;F  
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即期汇票sight bill||bill on demand +T+@g8S  
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…days after date||…days after date…日后付款 <$(B[T  
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…months after date||…months after date…月后付款 IU
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见票后…日付款…days after sight||…days sight \c=I!<9
 
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见票后…月付款…months after sight||…months sight !~@GIr  
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同组票据set of bills E7fx4kV  
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单张汇票sola of exchange||sole of exchange >qjV{M  
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远期汇票usance bill||bill at usance 'y8{,R4C  
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长期汇票long bill C6_(j48&  
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短期汇票short bill lfGyK4:  
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逾期汇票overdue bill ou|emAV  
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宽限日期days of grace XH:*J+$O  
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电汇telegraphic transfer （T.T） ])x1MmRg\  
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邮汇postal order||postal note （Am.）||post office order||money order j=_rUc'Me  
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本票promissory note （P/N） VSj!Gm0LB  
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押汇负责书||押汇保证书letter of hypothecation Gn]36~)*H  
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副保||抵押品||付属担保物collateral security B*7kX&Uq  
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担保书trust receipt||letter of indemnity j)1yv.  
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承兑||认付acceptance y!e]bvN  
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单张承兑general acceptance -DDA b(2*  
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有条件承兑qualified acceptance g jF5~ `  
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附条件认付conditional acceptance -H1=N  
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部分认付partial acceptance   TyxIlI4"