[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。   "TA0--6  
会计报表statement of account =%m{|HQ`  
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往来帐目account current ~,}|~  
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现在往来帐||存款额current accout VM%g QOo<  
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销货帐account sales {U;yW)   
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共同计算帐项joint account $9`#p/V  
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未决帐项outstanding account FaeKDbLJr  
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贷方帐项credit account||creditor account hVF^"$  
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借方帐项debit account||debtor account ?h[HC"V/2  
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应付帐||应付未付帐account payable x@OBGKV  
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应收帐||应收未收帐account receivable MDF_Xr-hZ  
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新交易||新帐new account ^s{Ff+]W  
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未决帐||老帐old account Q$U5[
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现金帐cash account UfX~GC;B  
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流水帐running account _8.TPB]n
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暂记帐||未定帐suspense account Ikdj?"+O  
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过期帐||延滞帐overdue account||pastdue account A^,E~Z!x  
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杂项帐户sundry account )7 Mss/2T  
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详细帐单||明细表detail account +ALrHFG  
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呆帐bad account ;8^k=8  
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会计项目title of account + Tp% *  
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会计薄||帐薄account-book HF*0  
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营业报告书||损益计算表account of budiness||business report D>y5&`  
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借贷细帐||交验帐account rendered >T]9.`xhK  
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明细帐account stated C~T,[ U  
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与…银行开立一户头to open an account with 1Rd|P<y  
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与…银行建立交易to keep account with t}k:wzZ@  
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继续记帐to keep account )!-gT  
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与…有交易to have an account with _G'ki.[S7  
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作成会计帐||有往来帐项to make out an account with {j$2=0Cec  
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清算||清理债务to make up an account .L^*9Y0)  
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清洁帐目||与…停止交易to close ones account with h|]cZMGo  
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结帐to close an account tF),Sn|*  
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清理未付款to ask an account||to demand an account T^;b98*  
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结清差额to balance the account with L6CI9C;-b  
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清算to settle an account||to liquidate an account||to square an account 9.(|ri  
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审查帐目||监查帐目to audit an account _OG9wi(Fpx  
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检查帐目to examine an account ?Ojv<L-f.:  
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转入A的帐户to charge the amount to As account %JDQ[%3qY  
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以计帐方式付款to pay on account ]0T*# U/P  
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代理某人||为某人on ones account||on account of one Rw `ezC#  
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为自己计算||独立帐目on ones own account H_@6!R2  
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由某人收益并负风险on ones account and risk||for ones account and risk }O+xs3Uv  
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由某人负担for ones account||for account of one .aO6Y+Y  
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按某人指示||列入某人帐户by order and for account of one Es#:0KH].v  
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列入5月份帐目for May account ZRYlm$C  
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编入某中帐项下to pass to the account of||to place to the account of f_PH ?  
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寄出清算书to send in an account||to send in render an account >"1EN5W  
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支票薄cheque book c;/vzIJj  
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支票陈票人cheque drawer |L Jv*  
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持票人cheque holder lIEZ=CEmY  
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不记名支票cheque to bearer||bearer cheque [mwqCW&  
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记名支票||认人支票cheque to order 837:;<T  
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到期支票antedated cheque d~_5Jx  
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未到期支票postdated cheque c{to9Lk.#  
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保付支票certified cheque ~}p k^FA  

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未获兑现支票，退票returned cheque 8?m=Vw<kIZ  
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横线支票crossed cheque cahlYv'  
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普通横线general crossing _"D J|j  
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特别横线special crossing $=>:pQbBVX  
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空白支票blank cheque #,lbM%a  
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失效支票，过期支票stale cheque liB~vdqj  
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普通支票open cheque p+Bvfn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N8r+Q
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RM2fe Wm  
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支票换现金||兑现to cash a cheque T8T,G4Q  
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清理票款to clear a cheque :SF8t`4`  
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保证兑现to certify a cheque .$G^c  
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填写支票数额to fill up a cheque HwMe^
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支票上划线to cross a cheque Q6X}R,KA1  
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开发支票to make out a cheque ,n5 [Y)  
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签发支票，开立支票to draw a cheque||to issue a cheque =)6|lz^  
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透支支票to overdraw a cheque zgpvI~Ck  
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背书支票to endorse a cheque oP<E)  
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请付票款||清付票款to pay a cheque||to honour a cheque vC5 (  
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支票退票to dishonour a cheque p@xK`=Urb  
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拒付支票to refuse a cheque VrRBwvp-K  
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拒付支票to stop payment of a cheque _RzcMX  
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提示要求付款to present for payment +4p gPv  
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见票即付持票人payable to bearer _\xd]~ELj  
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支付指定人payable to order {YgB?kt5  
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已过期||无效out of date||stale eqE%ofW  
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请给出票人R/D||refer to drawer !23#Bz7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^^Tu/YC9x  
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文字与数字不一致words and figures differ 0zAj. iG  
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支票 #_bSWV4  
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时间已过account closed x~tG[Y2F?  
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更改处应加盖印章alterations require initials AcYL3  
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时间已过effects not cleared G =+sW  
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停止付款payment stopped 89'XOX
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支票毁损cheque mutilated }cE,&n  
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汇款||寄钱to remit||to send money s Hu~;)  
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寄票供取款||支票支付to send a cheque for payment jv]:`$}G\  
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寄款人a remitter ;ePmN|rq;  
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收款人a remittee !G#3jh:kiY  
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国外汇票foreign Bill EpCUL@+  
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国内汇票inland Bill 1HBch]J  
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跟单汇票documentary bill c`y[V6q9  
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空头汇票accommodation bill A[ZJS  
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原始汇票original bill ]`y4n=L
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改写||换新票据renewed bill z8mR< q%`  
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即期汇票sight bill||bill on demand |jaUVE_2 [  
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…days after date||…days after date…日后付款 >wM%|j '  
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…months after date||…months after date…月后付款 vBQ5-00YY=  
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见票后…日付款…days after sight||…days sight 3b{8c8N^  
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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 pR&cdORsP  
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单张汇票sola of exchange||sole of exchange <k5FlvE2  
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远期汇票usance bill||bill at usance :4<+)r26  
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长期汇票long bill fmA&1u/xMs  
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短期汇票short bill <hdR:k@#  
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逾期汇票overdue bill xh@H@Q\  
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宽限日期days of grace k^]+I%?Q  
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电汇telegraphic transfer （T.T） OWB^24Z&3  
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邮汇postal order||postal note （Am.）||post office order||money order 1
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本票promissory note （P/N） HG=!#-$9  
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押汇负责书||押汇保证书letter of hypothecation tV*g1)'zX  
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副保||抵押品||付属担保物collateral security %=S^{
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担保书trust receipt||letter of indemnity vay_QxB5  
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承兑||认付acceptance g?^o++  
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单张承兑general acceptance Nypa,_9}  
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有条件承兑qualified acceptance 2Ev~[Hb.  
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附条件认付conditional acceptance 7AV!v`  
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部分认付partial acceptance   rm+|xvZ4