[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。   `VS/Xyp  
会计报表statement of account 58=fT1 B  
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往来帐目account current O*c+TiTb  
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现在往来帐||存款额current accout EpPKo  
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销货帐account sales HPu nNsA  
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共同计算帐项joint account M|e@N  
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未决帐项outstanding account V>z8*28S.  
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贷方帐项credit account||creditor account <sn^>5Ds  
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借方帐项debit account||debtor account \vpUl  
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应付帐||应付未付帐account payable Y+lZT4w  
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应收帐||应收未收帐account receivable A) '{G  
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新交易||新帐new account <08)G7  
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未决帐||老帐old account _KLKa/3  
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现金帐cash account b-\ 1D;]  
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流水帐running account 5{L~e>oS9  
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暂记帐||未定帐suspense account VMXccT9i!  
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过期帐||延滞帐overdue account||pastdue account *%E4 ,(T  
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杂项帐户sundry account of659~EIW  
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详细帐单||明细表detail account Je5}Z.3m  
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呆帐bad account J}BN}|Y@2  
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会计项目title of account dhv?36uE  
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会计薄||帐薄account-book EMQGP<[  
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营业报告书||损益计算表account of budiness||business report 0v+-yEkw  
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借贷细帐||交验帐account rendered lg"aB  
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明细帐account stated /|q.q  
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与…银行开立一户头to open an account with !]5}N^X  
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与…银行建立交易to keep account with Y<L35 ?  
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继续记帐to keep account :*f  2Bn  
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与…有交易to have an account with XNgcBSD  
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作成会计帐||有往来帐项to make out an account with }}"pQ!Z  
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清算||清理债务to make up an account c/Xg ARCO  
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清洁帐目||与…停止交易to close ones account with w lH \w?  
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结帐to close an account 2]1u0-M5L  
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清理未付款to ask an account||to demand an account >!6|yk`GJ  
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结清差额to balance the account with Nai5!_'  
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清算to settle an account||to liquidate an account||to square an account )rq |t9kix  
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审查帐目||监查帐目to audit an account 0?<#!  
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检查帐目to examine an account CZ<T@k  
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转入A的帐户to charge the amount to As account ]3rVULU"K-  
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以计帐方式付款to pay on account {%f{U"m  
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代理某人||为某人on ones account||on account of one |^6{3a  
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为自己计算||独立帐目on ones own account K]hp-QK<  
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由某人收益并负风险on ones account and risk||for ones account and risk qhEv6Yxfw6  
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由某人负担for ones account||for account of one ;]u9o}[ 2  
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按某人指示||列入某人帐户by order and for account of one cCe~OlXQ  
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列入5月份帐目for May account zx3gz7>k;  
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编入某中帐项下to pass to the account of||to place to the account of X@rA2);6  
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寄出清算书to send in an account||to send in render an account o*S_"  
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支票薄cheque book (W ~K1]  
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支票陈票人cheque drawer l~c[}wv  
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持票人cheque holder kZ40a\9 Ye  
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不记名支票cheque to bearer||bearer cheque %FO{:@CH  
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记名支票||认人支票cheque to order BVQy@:K/  
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到期支票antedated cheque x:Y9z_)O  
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未到期支票postdated cheque jvzioFCt  
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保付支票certified cheque zWHq4@K  
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未获兑现支票，退票returned cheque nbi7rcT  
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横线支票crossed cheque Syk)S <  
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普通横线general crossing R.~[$G!  
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特别横线special crossing A1WUK=P  
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空白支票blank cheque 7_0p& 3  
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失效支票，过期支票stale cheque )^2eC<t  
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普通支票open cheque 5
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rfXxg^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |,8z"g  
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支票换现金||兑现to cash a cheque Z!p\=M,%  
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清理票款to clear a cheque o%d TcoCN  
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保证兑现to certify a cheque #-{<d%qk  
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填写支票数额to fill up a cheque Y&|Z*s+ +}  
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支票上划线to cross a cheque 3JazQU  
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开发支票to make out a cheque 1 ZdB6U0  
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签发支票，开立支票to draw a cheque||to issue a cheque 2y[Q  
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透支支票to overdraw a cheque "ra$x2|=}  
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背书支票to endorse a cheque ]8G 'R-8}  
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请付票款||清付票款to pay a cheque||to honour a cheque @T1G#[C~t  
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支票退票to dishonour a cheque z/?* h  
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拒付支票to refuse a cheque S"bN9?;#u  
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拒付支票to stop payment of a cheque Y,L`WeQY.  
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提示要求付款to present for payment U32$9"  
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见票即付持票人payable to bearer :UwBs  
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支付指定人payable to order *tjaac;z<J  
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已过期||无效out of date||stale g-3^</_fZ  
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请给出票人R/D||refer to drawer i0M6;W1T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (Cr  
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文字与数字不一致words and figures differ ]($ \7+  
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支票 WcmX"{  
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时间已过account closed AKk=XAGW  
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更改处应加盖印章alterations require initials lxd{T3LU  
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时间已过effects not cleared }u#3hYa  
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停止付款payment stopped %??v? M*  
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支票毁损cheque mutilated #WjQ'c:  

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汇款||寄钱to remit||to send money G]h_z|$K  
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寄票供取款||支票支付to send a cheque for payment ,h=a+ja8  
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寄款人a remitter 'p5M|h\:T  
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收款人a remittee ]QlW{J  
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国外汇票foreign Bill et5lfj  
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国内汇票inland Bill x8aOXN #w}  
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跟单汇票documentary bill yKhI&  
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空头汇票accommodation bill 
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原始汇票original bill (Y'cxwj%  
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改写||换新票据renewed bill Mf14> `<`  
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即期汇票sight bill||bill on demand w71YA#cg  
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…days after date||…days after date…日后付款 @'>RGaPV  
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…months after date||…months after date…月后付款 ^R:&c;&,  
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见票后…日付款…days after sight||…days sight $F^VtCx2&  
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见票后…月付款…months after sight||…months sight 7SS#V  
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同组票据set of bills 27 XM&ZrZ  
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单张汇票sola of exchange||sole of exchange C W#:'  
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远期汇票usance bill||bill at usance P!Fykg  
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长期汇票long bill )1!<<;@0  
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短期汇票short bill tkZUjQIX  
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逾期汇票overdue bill joskKik^  
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宽限日期days of grace /V09Na,N  
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电汇telegraphic transfer （T.T） ^P@:CBO  
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邮汇postal order||postal note （Am.）||post office order||money order pWKE`x^  
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本票promissory note （P/N）  7q yPI  
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押汇负责书||押汇保证书letter of hypothecation =gI41Y]  
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副保||抵押品||付属担保物collateral security f2x!cL|Kx?  
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担保书trust receipt||letter of indemnity ]Z5m _-I  
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承兑||认付acceptance Q~nVbj?c2v  
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单张承兑general acceptance Mc.{I"c@  
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有条件承兑qualified acceptance 3S3(Gl  
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附条件认付conditional acceptance jKmjZz8L]%  
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部分认付partial acceptance   THhxj)