[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。   X^j
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会计报表statement of account 3!_XEN[  
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往来帐目account current La[V$+Y  
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现在往来帐||存款额current accout ;!Fn1|)  
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销货帐account sales 1< ?4\?j  
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共同计算帐项joint account #GFr`o0$^  
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未决帐项outstanding account M"L=L5OH-  
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贷方帐项credit account||creditor account nO-#Q=H,  
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借方帐项debit account||debtor account kq-) ^,{y  
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应付帐||应付未付帐account payable @2#lI  
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应收帐||应收未收帐account receivable EdX$(scu~B  
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新交易||新帐new account ~.|_RdN  
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未决帐||老帐old account : rVnc =k  
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现金帐cash account !<h)w#>en  
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流水帐running account T> p&$]OG  
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暂记帐||未定帐suspense account [N'h%1]\  
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过期帐||延滞帐overdue account||pastdue account jiC>
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杂项帐户sundry account 7[wPn`v2  
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详细帐单||明细表detail account e:W{OIz:  
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呆帐bad account  =BrRYA  
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会计项目title of account `F6C-  
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会计薄||帐薄account-book DV{=n C  
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营业报告书||损益计算表account of budiness||business report :hA#m[  
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借贷细帐||交验帐account rendered tnIX:6  
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明细帐account stated P|> ~_$W  
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与…银行开立一户头to open an account with !o-@&q  
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与…银行建立交易to keep account with =Runf +}  
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继续记帐to keep account 'm9` 12H  
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与…有交易to have an account with GJUL$9  
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作成会计帐||有往来帐项to make out an account with j~QwV='S  
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清算||清理债务to make up an account q,6DEz  
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清洁帐目||与…停止交易to close ones account with 0?M:6zf_iv  
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结帐to close an account KGpA2Nx  
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清理未付款to ask an account||to demand an account #o2[h
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结清差额to balance the account with snikn&  
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清算to settle an account||to liquidate an account||to square an account ---N 9I  
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审查帐目||监查帐目to audit an account FsryEHz  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account !v0LBe4  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one xZv#Es%#  
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为自己计算||独立帐目on ones own account Wiu"k%Qsh  
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由某人收益并负风险on ones account and risk||for ones account and risk 7Rt9od< )!  
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由某人负担for ones account||for account of one (ICd}  
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按某人指示||列入某人帐户by order and for account of one {jX2}  
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列入5月份帐目for May account .h4 \Y A  
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编入某中帐项下to pass to the account of||to place to the account of \)?HJ  
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寄出清算书to send in an account||to send in render an account :A'y+MnK<  
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支票薄cheque book KNIn:K^/  
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支票陈票人cheque drawer *itUWpNhr  
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持票人cheque holder w T8DSq  
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不记名支票cheque to bearer||bearer cheque DG:Z=LuJr  
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记名支票||认人支票cheque to order >_"an~Ss  
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到期支票antedated cheque Ks`J([(W&  
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未到期支票postdated cheque R3&Iu=g  
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保付支票certified cheque V7fq4O^:  
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未获兑现支票，退票returned cheque !/i{
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横线支票crossed cheque V_}"+&W9  
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普通横线general crossing a>I+]`g  
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特别横线special crossing V/ u P%'cd  
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空白支票blank cheque ]e>w}L(gV  
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失效支票，过期支票stale cheque [KaAXv .X  
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普通支票open cheque 6J6BF%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ju8q?Nyhs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yyRiP|hJ  
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支票换现金||兑现to cash a cheque  L Mbn  
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清理票款to clear a cheque 2%@4]  
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保证兑现to certify a cheque zrL$]Oy}x  
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填写支票数额to fill up a cheque wQH<gJE/:  
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支票上划线to cross a cheque ?U5{Wa85D  
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开发支票to make out a cheque ~u !|qM  
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签发支票，开立支票to draw a cheque||to issue a cheque rEnQYz  
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透支支票to overdraw a cheque ~xfP:[u  
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背书支票to endorse a cheque |`Ntv}  
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请付票款||清付票款to pay a cheque||to honour a cheque #*uL)2nR  
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支票退票to dishonour a cheque eV"h0_ox  
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拒付支票to refuse a cheque zh`<WN&H  
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拒付支票to stop payment of a cheque }6}l7x  
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提示要求付款to present for payment s1$nvTzBr  
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见票即付持票人payable to bearer D|L9Vs`  
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支付指定人payable to order 9y8&9<#  
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已过期||无效out of date||stale $Sx'sA2  
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请给出票人R/D||refer to drawer Rz:]\jcIT/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ @#>rYAb8,  
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支票 JT7nG.9  
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时间已过account closed rgv?gaQ>  
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更改处应加盖印章alterations require initials 8.=BaNU  
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时间已过effects not cleared NiK4d{E&  
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停止付款payment stopped FFpT~.  
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支票毁损cheque mutilated On.{!:"I/  
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汇款||寄钱to remit||to send money eHZws`W  
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寄票供取款||支票支付to send a cheque for payment 2(+
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寄款人a remitter U&OJXJdj  
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收款人a remittee {9pZ)tB  
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国外汇票foreign Bill pa3{8x{9m  
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国内汇票inland Bill 783,s_  
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跟单汇票documentary bill &`
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空头汇票accommodation bill ZvX*t)VjTz  
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原始汇票original bill |aS.a&vwR  
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改写||换新票据renewed bill -d/ =5yxL  
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即期汇票sight bill||bill on demand L`TLgH&?R  
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…days after date||…days after date…日后付款 4F:\-O   
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…months after date||…months after date…月后付款 V1zmGy  
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见票后…日付款…days after sight||…days sight &6!)jIWJ  
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见票后…月付款…months after sight||…months sight <n$'voR7]  
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同组票据set of bills !;A\.~-!G  
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单张汇票sola of exchange||sole of exchange IEi^kJflU  
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远期汇票usance bill||bill at usance vvMT}-!  
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长期汇票long bill $s :aW^k  
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短期汇票short bill "KpGlY?^  
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逾期汇票overdue bill 1) )8 A@,  
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宽限日期days of grace +r2-S~f3N  
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电汇telegraphic transfer （T.T） ~$^XP.a.  
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邮汇postal order||postal note （Am.）||post office order||money order aW7^d'ZZ\  
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本票promissory note （P/N） F]&*ow  
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押汇负责书||押汇保证书letter of hypothecation e\L8oOk#r  
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副保||抵押品||付属担保物collateral security ~4'$yWG  
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担保书trust receipt||letter of indemnity tWcHb #  
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承兑||认付acceptance (sZ"iGn%  
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单张承兑general acceptance >hIu2jm  
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有条件承兑qualified acceptance K[YyBEid  
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附条件认付conditional acceptance G3T]`Atf  
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部分认付partial acceptance   Q"#J6@