[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。   8$?a?7,>|  
会计报表statement of account He">kJx  
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往来帐目account current xQWZk`6~L  
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现在往来帐||存款额current accout |Vd)7/LN  
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销货帐account sales =
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共同计算帐项joint account 5:^dyF&sm{  

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未决帐项outstanding account XK(<N<Z@|e  
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贷方帐项credit account||creditor account  '=%vf  
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借方帐项debit account||debtor account ~3/>;[!  
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应付帐||应付未付帐account payable '3%!Gi!g  
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应收帐||应收未收帐account receivable tao3Xr^?  
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新交易||新帐new account "F)7!e  
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未决帐||老帐old account LT2mwJl  
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现金帐cash account r&Za*TD^  
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流水帐running account "+saI@G  
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暂记帐||未定帐suspense account Hdj0! bUx  
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过期帐||延滞帐overdue account||pastdue account ZNG.W0{p  
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杂项帐户sundry account f85j?J m  
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详细帐单||明细表detail account ~>s^/`|?  
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会计项目title of account <(#cPV@j  
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会计薄||帐薄account-book ~g>15b
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营业报告书||损益计算表account of budiness||business report r/3!~??x  
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借贷细帐||交验帐account rendered MH{vFA4:,  
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明细帐account stated dA\>z[n=  
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与…银行开立一户头to open an account with $`_(%tl  
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与…银行建立交易to keep account with hO{@!H$l  
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继续记帐to keep account ecf<(Vl}  
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与…有交易to have an account with ;M4N=G Wd4  
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作成会计帐||有往来帐项to make out an account with 0SvPyf%A
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清算||清理债务to make up an account Nmi#$K[x  
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清洁帐目||与…停止交易to close ones account with r\=p.cw<  
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结帐to close an account `yuD/-j  
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清理未付款to ask an account||to demand an account rw+0<r3|K  
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结清差额to balance the account with i1aS2gFi_  
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清算to settle an account||to liquidate an account||to square an account *jA%.F  
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审查帐目||监查帐目to audit an account 8|7Tk[X1j  
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检查帐目to examine an account mT-5Ok&TUe  
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转入A的帐户to charge the amount to As account zh50
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以计帐方式付款to pay on account ^/g&Q  
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代理某人||为某人on ones account||on account of one =1+I<Ljk  
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为自己计算||独立帐目on ones own account 8q tNK>D  
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由某人收益并负风险on ones account and risk||for ones account and risk *O 0*  
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由某人负担for ones account||for account of one }3?M0:  
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按某人指示||列入某人帐户by order and for account of one }#yRaIp  
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列入5月份帐目for May account X .272q<.  
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编入某中帐项下to pass to the account of||to place to the account of Rj E,Wn  
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寄出清算书to send in an account||to send in render an account JBWiTUk  
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支票薄cheque book hw1ZTD:Y  
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支票陈票人cheque drawer 2%@j<yS  
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持票人cheque holder ^ePSI|EW  
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不记名支票cheque to bearer||bearer cheque ^|sQkufo  
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记名支票||认人支票cheque to order c/x(v=LW  
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到期支票antedated cheque \<PX'mnO  
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未到期支票postdated cheque [M;P :
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保付支票certified cheque ]XP[tLYY  
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未获兑现支票，退票returned cheque }$UuYO/i  
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横线支票crossed cheque 6dinC <[}  
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普通横线general crossing Aa1 |{^$:L  
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特别横线special crossing qrdA?VV  
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空白支票blank cheque opIcSm&  
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失效支票，过期支票stale cheque QOP*vH >J  
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普通支票open cheque v)pdm\P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k?";$C}#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9YvMJ  
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支票换现金||兑现to cash a cheque =*(d+[_  
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清理票款to clear a cheque Ti'O 2k  
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保证兑现to certify a cheque =_ UPZ]  
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填写支票数额to fill up a cheque vx ,yz+yP  
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支票上划线to cross a cheque x/Ds` \  
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开发支票to make out a cheque g=%W"v  
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签发支票，开立支票to draw a cheque||to issue a cheque k9 b U<  
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透支支票to overdraw a cheque ;w+A38N$J  
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背书支票to endorse a cheque :Ert57@l  
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请付票款||清付票款to pay a cheque||to honour a cheque xCQ<G{;C  
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支票退票to dishonour a cheque Bq_<v)M*  
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拒付支票to refuse a cheque m2V4nxw]Qp  
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拒付支票to stop payment of a cheque MBg^U<
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提示要求付款to present for payment -Rf|p(SJ,E  
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见票即付持票人payable to bearer c#rbyx?5  
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支付指定人payable to order d }]b  
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已过期||无效out of date||stale %+'&
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请给出票人R/D||refer to drawer p@^2.O+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;Lu}>.t  
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文字与数字不一致words and figures differ ~ PPGU1  
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支票 gVuN a )  
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时间已过effects not cleared x,V_P/?%  
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停止付款payment stopped .3Ap+V8?  
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支票毁损cheque mutilated $M><K  
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汇款||寄钱to remit||to send money *r_ .o;6  
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寄票供取款||支票支付to send a cheque for payment <>R7G)w F  
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寄款人a remitter 81KtK[?b  
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收款人a remittee %GIla*  
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国外汇票foreign Bill z4<h)hh"k6  
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国内汇票inland Bill >,y QG+  

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跟单汇票documentary bill U-Iwda8v  
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空头汇票accommodation bill IQ|~d08}  
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原始汇票original bill yZ2,AR%  
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改写||换新票据renewed bill 3sL#_@+yz  
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即期汇票sight bill||bill on demand  [g/g(RL  
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…days after date||…days after date…日后付款 T|=8jt,  
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…months after date||…months after date…月后付款 TcqqAc   
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见票后…日付款…days after sight||…days sight v<c8qg  
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见票后…月付款…months after sight||…months sight J" z8olV  
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同组票据set of bills 5bAy@n  
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单张汇票sola of exchange||sole of exchange N"
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远期汇票usance bill||bill at usance FkRrW^?5G  
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长期汇票long bill ,H|V\\  
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短期汇票short bill 2"1 3!s  
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逾期汇票overdue bill `"  
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宽限日期days of grace zEa3a  
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电汇telegraphic transfer （T.T） pvcD 61,  
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邮汇postal order||postal note （Am.）||post office order||money order uN'e~X6  
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本票promissory note （P/N） \QQw1c+  
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押汇负责书||押汇保证书letter of hypothecation 3!#d&  
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副保||抵押品||付属担保物collateral security qWy(f|:hYi  
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担保书trust receipt||letter of indemnity fyh9U_M);w  
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承兑||认付acceptance ZI}7#K<9X  
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单张承兑general acceptance F0qGkMs|f  
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有条件承兑qualified acceptance =:uK$>[  
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附条件认付conditional acceptance ( hp 52Vse  
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部分认付partial acceptance   <Y9%oJn%