[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。   m`CcU`s  
会计报表statement of account YSERQo  
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往来帐目account current S\=j; Uem  
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现在往来帐||存款额current accout j
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销货帐account sales Y^DS~CrM  
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共同计算帐项joint account @b[{.mU  
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未决帐项outstanding account vW,dJ[N6jm  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account mYLqT$t.+  
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应付帐||应付未付帐account payable Za68V/Vj  
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应收帐||应收未收帐account receivable a+A^njk  
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新交易||新帐new account xCU^4DO3p  
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未决帐||老帐old account ;UuCSfs{  
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现金帐cash account Zzy!D  
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流水帐running account E"d\N-I  
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暂记帐||未定帐suspense account g/Q"%GN,  
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过期帐||延滞帐overdue account||pastdue account n^F:p*)Q%  
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杂项帐户sundry account 1Rrp#E}
 
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详细帐单||明细表detail account f#4,2Xf  
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呆帐bad account n~~0iU)  
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会计项目title of account L~x PIu  
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会计薄||帐薄account-book B[XV
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营业报告书||损益计算表account of budiness||business report iWCR5c=  
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借贷细帐||交验帐account rendered y"N7r1Pf  
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明细帐account stated CKC%|xke  
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与…银行开立一户头to open an account with +rT%C&ze  
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与…银行建立交易to keep account with $bf&ct*$h  
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继续记帐to keep account bCv=Uo,+6  
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与…有交易to have an account with e_eNtVq  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account to}g4  
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清洁帐目||与…停止交易to close ones account with ejr9e@D^  
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结帐to close an account MCPVql`+`q  
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清理未付款to ask an account||to demand an account YY!Lv:.7>  
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结清差额to balance the account with <)hA?3J  
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清算to settle an account||to liquidate an account||to square an account Ry$zF~[  
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审查帐目||监查帐目to audit an account i~};5j(  
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检查帐目to examine an account fX ^hO+f
 
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转入A的帐户to charge the amount to As account Su4&qY
  
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以计帐方式付款to pay on account qjcPJ  
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代理某人||为某人on ones account||on account of one r<%ua6@  
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为自己计算||独立帐目on ones own account Oc6_x46S4  

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由某人收益并负风险on ones account and risk||for ones account and risk F@%`(/^TA  
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由某人负担for ones account||for account of one 3}7`?$5  
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按某人指示||列入某人帐户by order and for account of one PeX^aEc  
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列入5月份帐目for May account |3bCq(ZR\P  
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编入某中帐项下to pass to the account of||to place to the account of 'vX:)ZDi  
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寄出清算书to send in an account||to send in render an account ppP0W`p  
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支票薄cheque book W"v"mjYud  
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支票陈票人cheque drawer zR!p- 7_w  
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持票人cheque holder |>~pA}  
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不记名支票cheque to bearer||bearer cheque -z~;f<+I`  
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记名支票||认人支票cheque to order p.|M:C\xL  
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到期支票antedated cheque di4>Ir~]  
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未到期支票postdated cheque _*.Im D  
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保付支票certified cheque ^1-Vd5g  
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未获兑现支票，退票returned cheque v+vM:At4  
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横线支票crossed cheque ~zYk,;m  
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普通横线general crossing @h,3"2W{Ev  
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特别横线special crossing |" ag'h  
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空白支票blank cheque
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失效支票，过期支票stale cheque |@BX*r  
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普通支票open cheque yVe<+Z\7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :[&QoEZW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'Pe;Tp>`  
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支票换现金||兑现to cash a cheque cHC4Y&&uZ  
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清理票款to clear a cheque _+ OCI%=:  
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保证兑现to certify a cheque W[:CCCDL  
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填写支票数额to fill up a cheque +~"(Wooi  
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支票上划线to cross a cheque DWS#q|j`"  
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开发支票to make out a cheque HWFLu  
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签发支票，开立支票to draw a cheque||to issue a cheque eo~b]D  
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透支支票to overdraw a cheque ZiPz~G0[^  
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背书支票to endorse a cheque kt |j]:  
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请付票款||清付票款to pay a cheque||to honour a cheque 9&{z?*  
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支票退票to dishonour a cheque bB)$=7\  
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拒付支票to refuse a cheque V.ETuS;  
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拒付支票to stop payment of a cheque raZkH 8  
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提示要求付款to present for payment .<Ays?  
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见票即付持票人payable to bearer hl0\$  
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支付指定人payable to order BLAF{vVaf  
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已过期||无效out of date||stale ~7FS'!W,F
 
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请给出票人R/D||refer to drawer x$t2Y <_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {{B'65Wu  
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文字与数字不一致words and figures differ )a5ON8?  
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支票 59p'U/|  
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时间已过account closed A6J:!sY4A  
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更改处应加盖印章alterations require initials T1R ~^x1  
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时间已过effects not cleared D?UURURf  
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停止付款payment stopped `.dwG3R  
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支票毁损cheque mutilated +'+Nr<  
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汇款||寄钱to remit||to send money /9,'.  
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寄票供取款||支票支付to send a cheque for payment :WsHP\r  
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寄款人a remitter wnK6jMjkSf  
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收款人a remittee ^Tj
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国外汇票foreign Bill ==gL!e{  
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国内汇票inland Bill 2VUN  
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跟单汇票documentary bill 0I:5}$+J?  
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空头汇票accommodation bill Mw"[2P
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原始汇票original bill \x:U`T  
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改写||换新票据renewed bill \ykA7Y%  
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即期汇票sight bill||bill on demand DfU= i'R  
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…days after date||…days after date…日后付款 8z7eL>)  
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…months after date||…months after date…月后付款 i `p1e5$  
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见票后…日付款…days after sight||…days sight $%!06w#u  
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见票后…月付款…months after sight||…months sight {06ClI  
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同组票据set of bills $I/ !vV  
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单张汇票sola of exchange||sole of exchange d(d3@b4Ta  
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远期汇票usance bill||bill at usance fk6=;{  
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长期汇票long bill `1Md1e:J  
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短期汇票short bill H8B.c%_|U  
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逾期汇票overdue bill  &z*4Uij  
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宽限日期days of grace ;}KJ[5i-V  
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电汇telegraphic transfer （T.T） qh&KNJ>1  
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邮汇postal order||postal note （Am.）||post office order||money order Eg&Q,dH[  
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本票promissory note （P/N） ?vF8 y;Jh  
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押汇负责书||押汇保证书letter of hypothecation H.l WHM+H4  
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副保||抵押品||付属担保物collateral security YY7dw:>e/  
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担保书trust receipt||letter of indemnity K&=6DvfR  
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承兑||认付acceptance *>o@EUArN  
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单张承兑general acceptance {cw+kY]m4-  
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有条件承兑qualified acceptance OQyZ'  
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附条件认付conditional acceptance O7,:-5h
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部分认付partial acceptance   ,qdZ6bv,]|