[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。   smbUu/  
会计报表statement of account (qbc;gBy  
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往来帐目account current ,.h$&QFj;  
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现在往来帐||存款额current accout &jFKc0\i@  
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销货帐account sales M",];h(I6(  
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共同计算帐项joint account OkkhP  
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未决帐项outstanding account -;f+; M  
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贷方帐项credit account||creditor account <e[!3,%L  
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借方帐项debit account||debtor account A7.JFf>  
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应付帐||应付未付帐account payable 5=*@l  
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应收帐||应收未收帐account receivable X E!2Q7Q9  
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新交易||新帐new account %}\ vW  
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未决帐||老帐old account {V{0^T-  
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现金帐cash account vR<fd V  
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流水帐running account t%0r"bTi
 
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暂记帐||未定帐suspense account uPM8GIvZX.  
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过期帐||延滞帐overdue account||pastdue account 8}ii3Py  
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杂项帐户sundry account [_B+DD=}  
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详细帐单||明细表detail account p_D on3  
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呆帐bad account 3s88#_eT  
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会计项目title of account %4QoF  
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会计薄||帐薄account-book &!H~bzg  
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营业报告书||损益计算表account of budiness||business report M6@'9E]|>  
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借贷细帐||交验帐account rendered +ZD [[+
 
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明细帐account stated ?15POY ?Z  
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与…银行开立一户头to open an account with - eSPoZ  
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与…银行建立交易to keep account with F3H:I"4  
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继续记帐to keep account -.+KCt G$+  
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与…有交易to have an account with #J<`p  
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作成会计帐||有往来帐项to make out an account with p;c_<>ws-Y  
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清算||清理债务to make up an account 3;-@<9  
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清洁帐目||与…停止交易to close ones account with sJjl)Qs)T  
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结帐to close an account O>o}<t7  
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清理未付款to ask an account||to demand an account  U{ za m  
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结清差额to balance the account with QB.*R?A  

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清算to settle an account||to liquidate an account||to square an account U d=gdsL  
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审查帐目||监查帐目to audit an account ]%Q]C 8[C  
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检查帐目to examine an account }TAGr 0  
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转入A的帐户to charge the amount to As account .xc/2:m9  
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以计帐方式付款to pay on account l)!woOt  
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代理某人||为某人on ones account||on account of one pg& ]F  
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为自己计算||独立帐目on ones own account GYb2m"a)  
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由某人收益并负风险on ones account and risk||for ones account and risk b]qfcV  
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由某人负担for ones account||for account of one @2Y]p.$q  
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按某人指示||列入某人帐户by order and for account of one !=Kay^J~.  
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列入5月份帐目for May account K&P{2Hndr  
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编入某中帐项下to pass to the account of||to place to the account of &#b>AAx$2Y  
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寄出清算书to send in an account||to send in render an account A)p!w aG  
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支票薄cheque book \iLd6Qo_aq  
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支票陈票人cheque drawer z'}t@R#H  
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持票人cheque holder x)sDf!d4bi  
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不记名支票cheque to bearer||bearer cheque d_|v=^;  
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记名支票||认人支票cheque to order KNyD}1  
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到期支票antedated cheque gwjv&.T6^  
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未到期支票postdated cheque rTiuQdvo  
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保付支票certified cheque [eik<1=,~?  
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未获兑现支票，退票returned cheque !Yi<h/:  
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横线支票crossed cheque !7kOw65+0  
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普通横线general crossing H;te)km}  
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特别横线special crossing KD*4n'm!>  
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空白支票blank cheque #gT^hl5/  

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失效支票，过期支票stale cheque /Bu5kBC  
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普通支票open cheque 3c6)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FaM~ 56Pa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k3kqgR
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支票换现金||兑现to cash a cheque %Qb
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清理票款to clear a cheque I@+<[n2  
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保证兑现to certify a cheque )HE yTHLtJ  
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填写支票数额to fill up a cheque VG^-aR_F  
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支票上划线to cross a cheque 8hT>)WH}wo  
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开发支票to make out a cheque ^"-2fJ  
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签发支票，开立支票to draw a cheque||to issue a cheque 35T7g65;  
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透支支票to overdraw a cheque Sm5"Q  
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背书支票to endorse a cheque 8%Lg)hvl  
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请付票款||清付票款to pay a cheque||to honour a cheque $Izk]o;X~  
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支票退票to dishonour a cheque T /uu='3  
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拒付支票to refuse a cheque 9q?gmAn.  
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拒付支票to stop payment of a cheque c9@*  
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提示要求付款to present for payment ^.Q),{%Xo  
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见票即付持票人payable to bearer 6._):[_2  
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支付指定人payable to order +7w>ujeeJA  
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已过期||无效out of date||stale p%BO:%v  
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请给出票人R/D||refer to drawer 5"+* c@L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HhO$`YZ%>  
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文字与数字不一致words and figures differ Z6I!4K  
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支票 Y:wds=lA  
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时间已过account closed _Uq'eZol  
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更改处应加盖印章alterations require initials xg8<b  
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时间已过effects not cleared 2b<0g@~X  
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停止付款payment stopped 8w\&QX  
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支票毁损cheque mutilated ;,<s'5icyg  
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汇款||寄钱to remit||to send money *Q)
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寄票供取款||支票支付to send a cheque for payment tIg_cY_y  
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寄款人a remitter zUOYH4+  
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收款人a remittee y
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国外汇票foreign Bill ]WS 7l@  
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国内汇票inland Bill <h^vl-L>  
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跟单汇票documentary bill /u?^s "C/  
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空头汇票accommodation bill oR5'g7?  
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原始汇票original bill <FP&1Eg!|  
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改写||换新票据renewed bill %kF6y_h`  
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即期汇票sight bill||bill on demand gx3arVa  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 PKm
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见票后…日付款…days after sight||…days sight 4v Ug:'DM  
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见票后…月付款…months after sight||…months sight T$!. :v  
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同组票据set of bills L2+~I<|>  
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单张汇票sola of exchange||sole of exchange <8~bb-U$  
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远期汇票usance bill||bill at usance #R}sGT  
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长期汇票long bill c3lU  
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短期汇票short bill 8(]*J8/wt  
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逾期汇票overdue bill 0w)Gb}o$  
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宽限日期days of grace sN"<baZ  

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电汇telegraphic transfer （T.T） (l}W\iB'd  
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邮汇postal order||postal note （Am.）||post office order||money order F=EG#<@u  
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本票promissory note （P/N） Kjzo>fIC{  
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押汇负责书||押汇保证书letter of hypothecation y!eT>4Oyg  
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副保||抵押品||付属担保物collateral security (P'{A>aHl0  
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担保书trust receipt||letter of indemnity [] cF*en  
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承兑||认付acceptance w#}[=jy  
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单张承兑general acceptance n,D&pl9f  
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有条件承兑qualified acceptance u4x>gRz)  
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附条件认付conditional acceptance QZ& 4W  
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部分认付partial acceptance   8B!MgNKV