[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。   )* TF"  
会计报表statement of account xGRT"U(  
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往来帐目account current mM5|K@0|  
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现在往来帐||存款额current accout 8bOT*^b$H  
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销货帐account sales 8Z#21X>  
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共同计算帐项joint account yN\e{;z`  
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未决帐项outstanding account h /<=u9J  
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贷方帐项credit account||creditor account Y)M8zi>b  
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借方帐项debit account||debtor account DMZ`Sx  
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应付帐||应付未付帐account payable S|K}k:v8  
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应收帐||应收未收帐account receivable (}gcY  

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新交易||新帐new account =
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未决帐||老帐old account +a$| Sc  
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现金帐cash account 7=k^M, a  
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流水帐running account #C*&R>IvY  
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暂记帐||未定帐suspense account yn~P{}68  
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过期帐||延滞帐overdue account||pastdue account z~Na-N  
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杂项帐户sundry account pbn\9C/  
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详细帐单||明细表detail account /fwgqFVk  
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呆帐bad account Gr)-5qh  
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会计项目title of account <B[G |FY,  
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会计薄||帐薄account-book C1fyV]  
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营业报告书||损益计算表account of budiness||business report FFzH!=7T?  
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借贷细帐||交验帐account rendered )bDnbO$s_  
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明细帐account stated DTY<0Q.  
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与…银行开立一户头to open an account with 5D' bJ6PO  
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与…银行建立交易to keep account with _>_j\b  
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继续记帐to keep account x';uCKWV  
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与…有交易to have an account with GozPvR^/  
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作成会计帐||有往来帐项to make out an account with OW5t[~y]  
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清算||清理债务to make up an account f_\_9o"l  
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清洁帐目||与…停止交易to close ones account with &Lj@9\Dh  
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结帐to close an account u, kU$  
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清理未付款to ask an account||to demand an account pJ^NA2  
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结清差额to balance the account with ;JTt2qQKo  
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清算to settle an account||to liquidate an account||to square an account RFfIF]~3  
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审查帐目||监查帐目to audit an account &|o$=Ad  
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检查帐目to examine an account !a-b6Aa  
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转入A的帐户to charge the amount to As account 77,oPLSn  
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以计帐方式付款to pay on account B6M+mx"G  
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代理某人||为某人on ones account||on account of one EbK0j?  
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为自己计算||独立帐目on ones own account  F4C!CUI  
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由某人收益并负风险on ones account and risk||for ones account and risk *dsX#Iz  
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由某人负担for ones account||for account of one Dd $qQ  
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按某人指示||列入某人帐户by order and for account of one t#wmAOW  
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列入5月份帐目for May account eEw.'B  
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编入某中帐项下to pass to the account of||to place to the account of QfpuZEUK  
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寄出清算书to send in an account||to send in render an account m@G i6  
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支票薄cheque book &l2 TeC@;  
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支票陈票人cheque drawer NTs7KSgZ  
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持票人cheque holder udk.zk  
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不记名支票cheque to bearer||bearer cheque g}xQ6rd  
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记名支票||认人支票cheque to order R[[ ,q:4  
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到期支票antedated cheque v({N:ya  
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未到期支票postdated cheque Jl<ns,Zg  
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保付支票certified cheque x34f9! 't  
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未获兑现支票，退票returned cheque %at
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横线支票crossed cheque nA7M8HB  
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普通横线general crossing 8AFczeg[[  
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特别横线special crossing AasZuO_I  
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空白支票blank cheque gN6rp(?y  
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失效支票，过期支票stale cheque wE\3$ s/{D  

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普通支票open cheque oFsM6+\/S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (@0O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,"0)6=AE  
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支票换现金||兑现to cash a cheque OFkNl}D  
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清理票款to clear a cheque *u6Y8IL1  
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保证兑现to certify a cheque ~ (On|h  
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填写支票数额to fill up a cheque tMx}*l|]  
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支票上划线to cross a cheque Uh1NO&i.W  
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开发支票to make out a cheque CI:^\-z  
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签发支票，开立支票to draw a cheque||to issue a cheque xda; K~w  
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透支支票to overdraw a cheque 6(|d|Si *c  
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背书支票to endorse a cheque nz1'?_5  
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请付票款||清付票款to pay a cheque||to honour a cheque ^\:8w0Y^  
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支票退票to dishonour a cheque ;{[>&4  
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拒付支票to refuse a cheque z\ss4  
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拒付支票to stop payment of a cheque 5Ky# GuC  
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提示要求付款to present for payment 7`IpBm<  
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见票即付持票人payable to bearer >>Ts??  
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支付指定人payable to order 7+TiyY]K  
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已过期||无效out of date||stale \k`n[{  
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请给出票人R/D||refer to drawer m\>a,oZH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MaBYk?TR~  
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文字与数字不一致words and figures differ D9mz9
   
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支票 0c.s -   
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时间已过account closed _ 7PMmW@  
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更改处应加盖印章alterations require initials b5m=7;u*h  
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时间已过effects not cleared :0K8h  
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停止付款payment stopped 6*l^1;U  
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支票毁损cheque mutilated j` E +qk  
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汇款||寄钱to remit||to send money s%iOUL2/  
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寄票供取款||支票支付to send a cheque for payment nFX_+4V2  
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寄款人a remitter &)i|$J 2.  
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收款人a remittee &X9Z W$C  
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国外汇票foreign Bill 53HU.  
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国内汇票inland Bill J" j.'.  
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跟单汇票documentary bill B)$c|dUV  
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空头汇票accommodation bill }}QTHR  
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原始汇票original bill QQk{\PV  
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改写||换新票据renewed bill =1h9rlFj"D  
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即期汇票sight bill||bill on demand GZ!|}$8  
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…days after date||…days after date…日后付款 @vgG1w  
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…months after date||…months after date…月后付款  C8@TZ[w  
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见票后…日付款…days after sight||…days sight 1{pmKPu  
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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 [\)oo  
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单张汇票sola of exchange||sole of exchange ,p{`pma  

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远期汇票usance bill||bill at usance -0o[f53}p  
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长期汇票long bill 9D
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短期汇票short bill { PlK@#UN  
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逾期汇票overdue bill t$&Qv)  
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宽限日期days of grace @54*.q$  
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电汇telegraphic transfer （T.T） WiNT;v[  
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邮汇postal order||postal note （Am.）||post office order||money order wyc D>hc  
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本票promissory note （P/N） 3{raKM6F  
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押汇负责书||押汇保证书letter of hypothecation .;/L2Jv  
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副保||抵押品||付属担保物collateral security !jX4`/n2  
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担保书trust receipt||letter of indemnity ;uI~BV*3  
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承兑||认付acceptance $j` $[tX6l  
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单张承兑general acceptance #m. AN  
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有条件承兑qualified acceptance PB'0?b}fab  
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附条件认付conditional acceptance _uH9XGm  
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部分认付partial acceptance   9w~cvlv[