[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。   t{n|!T&  
会计报表statement of account .}W#YN$  
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往来帐目account current z DDvXz  
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现在往来帐||存款额current accout W<<{}'Db/#  
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销货帐account sales OU&esw
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共同计算帐项joint account *k)v#;B  
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未决帐项outstanding account *7.EL`8  
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贷方帐项credit account||creditor account KLqn`m`O;  
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借方帐项debit account||debtor account WVaIC$Y  
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应付帐||应付未付帐account payable @* a'B=7  
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应收帐||应收未收帐account receivable r?Y+TtF\e  
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新交易||新帐new account q}Wd`>VDR  
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未决帐||老帐old account mQ#E{{:H+  
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现金帐cash account
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流水帐running account v/%q*6@  
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暂记帐||未定帐suspense account b?&=gm%oU  
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过期帐||延滞帐overdue account||pastdue account v` 9^?Xw)  
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杂项帐户sundry account .:eNL]2%:  
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详细帐单||明细表detail account r Nt c{{3_  
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呆帐bad account Ydv\ a6  
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会计项目title of account s }P-4Sg  
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会计薄||帐薄account-book QiU!;!s  
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营业报告书||损益计算表account of budiness||business report  )]2yTG[  
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借贷细帐||交验帐account rendered -
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明细帐account stated 1m-"v:fT5D  
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与…银行开立一户头to open an account with eK"B.q7  
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与…银行建立交易to keep account with g0.D36  
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继续记帐to keep account t/cjz/]  
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与…有交易to have an account with $;*YdZ`q  
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作成会计帐||有往来帐项to make out an account with :>lica_  
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清算||清理债务to make up an account mQ#@"9l%  
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清洁帐目||与…停止交易to close ones account with zTY|Z@:  
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结帐to close an account !)tXN=(1a  
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清理未付款to ask an account||to demand an account H<`[,t  
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结清差额to balance the account with ?{qw /&  
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清算to settle an account||to liquidate an account||to square an account [p@NzS/  
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审查帐目||监查帐目to audit an account #s1M>M)  
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检查帐目to examine an account l{#m"S7J^  
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转入A的帐户to charge the amount to As account L5yxaF{]  
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以计帐方式付款to pay on account sNvT0  
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代理某人||为某人on ones account||on account of one h9+ylHW_cp  
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为自己计算||独立帐目on ones own account -f9M*7O<gf  
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由某人收益并负风险on ones account and risk||for ones account and risk =La}^  
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由某人负担for ones account||for account of one 0y;&L63>T  
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按某人指示||列入某人帐户by order and for account of one .?I!/;=[  
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列入5月份帐目for May account X8Sk  
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编入某中帐项下to pass to the account of||to place to the account of dt`L}Yi  
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寄出清算书to send in an account||to send in render an account tB_V%qH  
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支票薄cheque book MT6kJDyLu  
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支票陈票人cheque drawer J`RNik*>  
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持票人cheque holder ^F"*;8$  
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不记名支票cheque to bearer||bearer cheque LV]\{'  
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记名支票||认人支票cheque to order h[Iu_#HMa  
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到期支票antedated cheque Q5<vK{  
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未到期支票postdated cheque 3P6'*pZ  
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保付支票certified cheque z9'0&G L  
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未获兑现支票，退票returned cheque K[kmfXKu  
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横线支票crossed cheque 7S1!|*/ I  
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普通横线general crossing YpKa i3 B  
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特别横线special crossing E, v1F!  
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空白支票blank cheque |X.z|wKT6  
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失效支票，过期支票stale cheque 5&kR1Bp#-  
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普通支票open cheque Q|1bF!#(1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sWC"^ So  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G;m"ao"2  
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支票换现金||兑现to cash a cheque kW~F*  
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清理票款to clear a cheque uqUo4z5T  
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保证兑现to certify a cheque p~.@8r(  
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填写支票数额to fill up a cheque $Y`aS^IW  
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支票上划线to cross a cheque [86'/:L\2  
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开发支票to make out a cheque c-.>C)  
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签发支票，开立支票to draw a cheque||to issue a cheque ^kr)U8  
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透支支票to overdraw a cheque tD]&e t  
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背书支票to endorse a cheque 6p"c^  
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请付票款||清付票款to pay a cheque||to honour a cheque yj~"C$s  
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支票退票to dishonour a cheque O->eg  
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拒付支票to refuse a cheque 38rZ`O*D  
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拒付支票to stop payment of a cheque &fW=5'  
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提示要求付款to present for payment !>< %\K  
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见票即付持票人payable to bearer 0l:pWc  
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支付指定人payable to order G}#/`]o!K  
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已过期||无效out of date||stale r ?nV Sb|[  
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请给出票人R/D||refer to drawer N>fYH.c3Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wUCDJY:,1  
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文字与数字不一致words and figures differ NhK(HTsvK  
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支票 bEQtVe@`  
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时间已过account closed BgWz<k}5M  
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更改处应加盖印章alterations require initials !^l4EL5#  
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时间已过effects not cleared 22/?JWL>  
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停止付款payment stopped K"k"ml<4E  
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支票毁损cheque mutilated aC,vh1")F  
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汇款||寄钱to remit||to send money QFNz9c  
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寄票供取款||支票支付to send a cheque for payment Ie2w0Cs28  
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寄款人a remitter mF
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收款人a remittee -yl4tW  
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国外汇票foreign Bill tIxhSI^  
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国内汇票inland Bill &N/|(<C B  
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跟单汇票documentary bill k+WO &g*|  
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空头汇票accommodation bill %Ye)8+-  
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原始汇票original bill 6z9R1&~%  
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改写||换新票据renewed bill vs\'1^*D  
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即期汇票sight bill||bill on demand $f<eq7rRe  
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…days after date||…days after date…日后付款 9tzoris[~  
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…months after date||…months after date…月后付款 C2+{U  
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见票后…日付款…days after sight||…days sight tJUVw=  
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见票后…月付款…months after sight||…months sight L
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同组票据set of bills cr76cYq"Q  
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单张汇票sola of exchange||sole of exchange &_"ORqn&  
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远期汇票usance bill||bill at usance gW%pM{PW  
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长期汇票long bill W3D
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短期汇票short bill <e;jWK  
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逾期汇票overdue bill "/Y<G  
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宽限日期days of grace IZO@V1-m  
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电汇telegraphic transfer （T.T） 5,S,\O9>X  
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邮汇postal order||postal note （Am.）||post office order||money order *3;UAfHv  
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本票promissory note （P/N） }x]&L/  
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押汇负责书||押汇保证书letter of hypothecation CK2 B  
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副保||抵押品||付属担保物collateral security x5oOF7#5  
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担保书trust receipt||letter of indemnity auRY|j  
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承兑||认付acceptance )u0O_R  
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单张承兑general acceptance BBxc*alG0  
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有条件承兑qualified acceptance \ZMP_UU (  
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附条件认付conditional acceptance :N2E}hx
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部分认付partial acceptance   fJ
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