[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。   tLWw<)t  
会计报表statement of account UMR?q0J  
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往来帐目account current PQkw)D<n]_  
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现在往来帐||存款额current accout nf/?7~3?[  
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销货帐account sales C~B ]@xxK)  
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共同计算帐项joint account +QU>D:l  
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未决帐项outstanding account 8x U*j  
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贷方帐项credit account||creditor account ;Zd_2 CZ  
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借方帐项debit account||debtor account cRVL1ne  
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应付帐||应付未付帐account payable HeAXZA,  
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应收帐||应收未收帐account receivable \b"rf697,  
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新交易||新帐new account s$R /!,c  
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未决帐||老帐old account @'R)$:I%L  
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现金帐cash account EL?(D  
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流水帐running account )hZ7`"f,ZN  
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暂记帐||未定帐suspense account -F~DOG%  
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过期帐||延滞帐overdue account||pastdue account _uQ]I^'D  
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杂项帐户sundry account p R'J4~  
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详细帐单||明细表detail account 0\dmp'j]  
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呆帐bad account 9F/I",EA  
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会计项目title of account 3oCI1>k  
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会计薄||帐薄account-book | &X<-  
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营业报告书||损益计算表account of budiness||business report 'c3
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借贷细帐||交验帐account rendered ")Fd'&58  
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明细帐account stated .vu7$~7  
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与…银行开立一户头to open an account with ?2<) Jw  
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与…银行建立交易to keep account with *qpu!z2m||  
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继续记帐to keep account =6sP`:  
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与…有交易to have an account with YkKu4f  
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作成会计帐||有往来帐项to make out an account with #HcQ*BiF3  
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清算||清理债务to make up an account mA(kq  
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清洁帐目||与…停止交易to close ones account with v`S5[{6
 

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结帐to close an account lS=YnMs6a  
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清理未付款to ask an account||to demand an account zdP?HJ=F  
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结清差额to balance the account with eXl
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清算to settle an account||to liquidate an account||to square an account SzLlJUVX  
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审查帐目||监查帐目to audit an account G" r{!IFL  
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检查帐目to examine an account 
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转入A的帐户to charge the amount to As account ~D5 -G?%$"  
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以计帐方式付款to pay on account oypLE=H  
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代理某人||为某人on ones account||on account of one % 3#g-  
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为自己计算||独立帐目on ones own account L'y0$  
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由某人收益并负风险on ones account and risk||for ones account and risk t(}Y/'  
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由某人负担for ones account||for account of one ^(Gl$GC$Mu  
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按某人指示||列入某人帐户by order and for account of one Xp;'Wa"@  
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列入5月份帐目for May account u9_?c G-  
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编入某中帐项下to pass to the account of||to place to the account of nR%w5oe  

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寄出清算书to send in an account||to send in render an account a[t"J*0  
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支票薄cheque book Jn(|.eT|  
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支票陈票人cheque drawer j+.E#:tu"  
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持票人cheque holder Sn97DCdk  
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不记名支票cheque to bearer||bearer cheque m[ S1  
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记名支票||认人支票cheque to order y=GD
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到期支票antedated cheque GWx?RIKF  
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未到期支票postdated cheque V(G{_>>  
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保付支票certified cheque %AMF6l[  
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未获兑现支票，退票returned cheque BQMo*I>I  
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横线支票crossed cheque w
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普通横线general crossing :2L-Nf  
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特别横线special crossing X)Rh&ui  
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空白支票blank cheque ?cr^.LV|h^  
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失效支票，过期支票stale cheque 6r5<uZ9w_X  
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普通支票open cheque Daf;; w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3}?]G8iL?L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nrZZkQNI  
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支票换现金||兑现to cash a cheque _E[)_yH'-  
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清理票款to clear a cheque ytGcigw(P  
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保证兑现to certify a cheque >uDE<MUC  
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填写支票数额to fill up a cheque e/!xyd  
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支票上划线to cross a cheque Ut^ {4_EC  
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开发支票to make out a cheque f+W%X  
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签发支票，开立支票to draw a cheque||to issue a cheque 6{PlclI !  
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透支支票to overdraw a cheque Qc]Ki3ls  
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背书支票to endorse a cheque g O ;oM?|  
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请付票款||清付票款to pay a cheque||to honour a cheque wm/=]*jpK  
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支票退票to dishonour a cheque s xp>9&  
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拒付支票to refuse a cheque aaODj>  
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拒付支票to stop payment of a cheque L1J~D?q  
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提示要求付款to present for payment 6<h ==I   
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见票即付持票人payable to bearer soXIPf  
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支付指定人payable to order yTb#V"e
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已过期||无效out of date||stale tlJ@@v&=  
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请给出票人R/D||refer to drawer `8sC>)lrwu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &<RK=e'*x  
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文字与数字不一致words and figures differ iu+r=sp  
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支票 +9!=pRq  
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时间已过account closed FZ~^cK9g:  
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更改处应加盖印章alterations require initials 1HS43!  
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时间已过effects not cleared ?)V?6"fFP  
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停止付款payment stopped .Gq]Mrim9G  
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支票毁损cheque mutilated h51)kN:  
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汇款||寄钱to remit||to send money Q8   
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寄票供取款||支票支付to send a cheque for payment 6h9Hf$'  
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寄款人a remitter C=,O'U(ep  
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收款人a remittee :xy4JRcF  
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国外汇票foreign Bill X-k$6}D  
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国内汇票inland Bill $*q^7ME  
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跟单汇票documentary bill JS2 h/Y$  
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空头汇票accommodation bill , G9{:  
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原始汇票original bill }!*CyO*  
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改写||换新票据renewed bill JDP/vNq  
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即期汇票sight bill||bill on demand [5i}C K_=  
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…days after date||…days after date…日后付款 =.(~`ici~  
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…months after date||…months after date…月后付款 J. $U_k  
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见票后…日付款…days after sight||…days sight m<I>NYfE  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills 3A!Qu$r9  
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单张汇票sola of exchange||sole of exchange ^8V8,C)  
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远期汇票usance bill||bill at usance Wxa</n8S[n  
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长期汇票long bill N7UGgn=  
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短期汇票short bill E~ +g6YlT  
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逾期汇票overdue bill MeDlsO  
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宽限日期days of grace tvcM< e20  
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电汇telegraphic transfer （T.T） *]*0
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邮汇postal order||postal note （Am.）||post office order||money order TT^L)d  
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本票promissory note （P/N） @Px_\w  
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押汇负责书||押汇保证书letter of hypothecation !@[@&.  
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副保||抵押品||付属担保物collateral security +2,E K   
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担保书trust receipt||letter of indemnity +6s6QeNS8  
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承兑||认付acceptance h@@q:I=  
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单张承兑general acceptance AA5UOg\jI  
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有条件承兑qualified acceptance Ws:+P~8  
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附条件认付conditional acceptance a0PClbf2.  
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部分认付partial acceptance   nG7E j#1