[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。   9RwawTM  
会计报表statement of account nPUqMn'  
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往来帐目account current g`>og^7g  
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现在往来帐||存款额current accout J/A[45OD  
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销货帐account sales D?M!ra  
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共同计算帐项joint account x#C@8Bxq=  
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未决帐项outstanding account ; "3+YTtp  
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贷方帐项credit account||creditor account T5O _LCIws  
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借方帐项debit account||debtor account )$Z(|M4  
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应付帐||应付未付帐account payable OJb*VtZz5R  
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应收帐||应收未收帐account receivable W >
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新交易||新帐new account +[.Yy  
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未决帐||老帐old account r(2R<A  
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现金帐cash account iz"3\{aN  
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流水帐running account 5c-N0@\  
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暂记帐||未定帐suspense account UmKX*T9  
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过期帐||延滞帐overdue account||pastdue account DHfB@/ q#  
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杂项帐户sundry account CV.+P-  
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详细帐单||明细表detail account (xyS7q]m  
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呆帐bad account XrN- 2HTV  
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会计项目title of account Nf?\AK!  
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会计薄||帐薄account-book fnH3CE  
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营业报告书||损益计算表account of budiness||business report Rrqg[F+  
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借贷细帐||交验帐account rendered /)V4k:
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明细帐account stated YU\Gj S~>&  
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与…银行开立一户头to open an account with #/WAzYt{  
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与…银行建立交易to keep account with 4 iH&: Al  
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继续记帐to keep account F1}  
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与…有交易to have an account with K+mU_+KRp  
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作成会计帐||有往来帐项to make out an account with t:9 ZCu ay  
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清算||清理债务to make up an account $Q4=37H+  
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清洁帐目||与…停止交易to close ones account with sV'v* 1|  
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结帐to close an account KnFQ)sX^  
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清理未付款to ask an account||to demand an account 6J;i,/ky  
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结清差额to balance the account with 9}XT'+`y  
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清算to settle an account||to liquidate an account||to square an account "V
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审查帐目||监查帐目to audit an account U IQ 6SvM  
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检查帐目to examine an account 9,K VBO  
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转入A的帐户to charge the amount to As account ?N2X)Y@yi  
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以计帐方式付款to pay on account 4)E|&)-fu8  
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代理某人||为某人on ones account||on account of one #Wq#beBb  
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为自己计算||独立帐目on ones own account ny~ W]1  
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由某人收益并负风险on ones account and risk||for ones account and risk 9
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由某人负担for ones account||for account of one T[m ~6  
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按某人指示||列入某人帐户by order and for account of one :( +]b  
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列入5月份帐目for May account OM1*I
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编入某中帐项下to pass to the account of||to place to the account of ,v|CombIc.  
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寄出清算书to send in an account||to send in render an account kz$(V(k<  
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支票薄cheque book 6xyY+  
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支票陈票人cheque drawer @pTD{OW?  
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持票人cheque holder  7N!tp,?  
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不记名支票cheque to bearer||bearer cheque H\ {E%7^h-  
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记名支票||认人支票cheque to order Nvi Fq  
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到期支票antedated cheque <'yf|N
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未到期支票postdated cheque |if~i;VKL  
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保付支票certified cheque lb-S0plw  
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未获兑现支票，退票returned cheque 0m]~J_  
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横线支票crossed cheque zJz82jMm  
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普通横线general crossing \Oi5=,  
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特别横线special crossing yjGGqz$  
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空白支票blank cheque |WD,\=J2  
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失效支票，过期支票stale cheque qk_p} l-F1  
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普通支票open cheque f}L>&^I)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TSc~$Q]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DBu)xr}7A  
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支票换现金||兑现to cash a cheque 9f@#SB_H  
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清理票款to clear a cheque sh',"S#=@  
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保证兑现to certify a cheque a-z23$3  
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填写支票数额to fill up a cheque kr/1Dsr4  
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支票上划线to cross a cheque "sX[p  
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开发支票to make out a cheque *@\?}cX  
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签发支票，开立支票to draw a cheque||to issue a cheque F8|5_214'  
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透支支票to overdraw a cheque dVj'  
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背书支票to endorse a cheque 9a"Y,1  
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请付票款||清付票款to pay a cheque||to honour a cheque DWm;&RPJ  
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支票退票to dishonour a cheque ;EE&~&*w  
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拒付支票to refuse a cheque ReHd~G9  
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拒付支票to stop payment of a cheque SBN_>;$c5}  
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提示要求付款to present for payment +}`O^#<qLX  
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见票即付持票人payable to bearer !F7EAQn{(  
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支付指定人payable to order ~ ];6hxv  
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已过期||无效out of date||stale (4{@oM#H6  
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请给出票人R/D||refer to drawer ^qId]s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OB*Xb*HN  
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文字与数字不一致words and figures differ BJO~$/R?v  
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支票 *09
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时间已过account closed X_tW#`  
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更改处应加盖印章alterations require initials /m{?o  
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时间已过effects not cleared qq9tBCk

 
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停止付款payment stopped ^qzT5W\@  
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支票毁损cheque mutilated b1>$sPJ+  
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汇款||寄钱to remit||to send money TNPGw!  
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寄票供取款||支票支付to send a cheque for payment 4;c_%=cU  
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寄款人a remitter <T_Nlar^^  
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收款人a remittee {u=\-|t  
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国外汇票foreign Bill WlLZt gq  
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国内汇票inland Bill owY_cDzrH  
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跟单汇票documentary bill Z-p^3t'{  
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空头汇票accommodation bill ]aW.b_7<9  

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原始汇票original bill xY'YbHFz  
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改写||换新票据renewed bill Gc!{%x  
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即期汇票sight bill||bill on demand S"A
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…days after date||…days after date…日后付款 ;Wh[q*A  
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…months after date||…months after date…月后付款 0m!ZJHe  
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见票后…日付款…days after sight||…days sight W2(=m!:U  
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见票后…月付款…months after sight||…months sight *ik)>c_  
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同组票据set of bills a cZ|H  
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单张汇票sola of exchange||sole of exchange a#GqJ?nY  
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远期汇票usance bill||bill at usance .z7f_KX^  
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长期汇票long bill 'N/%SRk  
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短期汇票short bill @,$HqJ  
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逾期汇票overdue bill w8Vzx8  
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宽限日期days of grace C>-"*Lt  
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电汇telegraphic transfer （T.T） n8C {Okr  
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邮汇postal order||postal note （Am.）||post office order||money order l sxii-#O  
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本票promissory note （P/N） @}}1xP4Sr  
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押汇负责书||押汇保证书letter of hypothecation xk<0QYv   
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副保||抵押品||付属担保物collateral security A]slssE+  
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担保书trust receipt||letter of indemnity yw^, @'  
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承兑||认付acceptance ijT^gsLL  
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单张承兑general acceptance zj}efv<e  
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有条件承兑qualified acceptance _TiF}b!hi  
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附条件认付conditional acceptance Ro69woU  
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部分认付partial acceptance   TlJF{ <E