[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。   =nTNL.SX  
会计报表statement of account qt !T%K  
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往来帐目account current |!=KLJUA  
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现在往来帐||存款额current accout hV6
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销货帐account sales J BN_Upat  
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共同计算帐项joint account C*f3PB=H_  
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未决帐项outstanding account O@gHx!L  
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贷方帐项credit account||creditor account nYv`{0S+m  
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借方帐项debit account||debtor account 6}>:s
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应付帐||应付未付帐account payable .vb Uv3NI  
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应收帐||应收未收帐account receivable YVEin1]  
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新交易||新帐new account o@d+<6Um  
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未决帐||老帐old account -5Km9X8  
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现金帐cash account PI~W6a7p  
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流水帐running account e0#/3$\aSV  
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暂记帐||未定帐suspense account iSZiJ4AUq  
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过期帐||延滞帐overdue account||pastdue account J01Y%W  
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杂项帐户sundry account bYKyR}e  
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详细帐单||明细表detail account B~/LAD_  
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呆帐bad account 4<['%7U_[  
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会计项目title of account r/![ohrEB  
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会计薄||帐薄account-book C^hHt,&  
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营业报告书||损益计算表account of budiness||business report &?@gUk74"  
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借贷细帐||交验帐account rendered #nE%.k|R~  
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明细帐account stated 4DVkycM  
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与…银行开立一户头to open an account with |EJ&s393&  
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与…银行建立交易to keep account with q
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继续记帐to keep account ,KlTitJl\+  
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与…有交易to have an account with 41<.e`{  
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作成会计帐||有往来帐项to make out an account with X517PT8O  
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清算||清理债务to make up an account G4Zs(:a  
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清洁帐目||与…停止交易to close ones account with \o^M,yI  
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结帐to close an account zh$[UdY6  
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清理未付款to ask an account||to demand an account DRD%pm(
 
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结清差额to balance the account with 30Nya$$A=  
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清算to settle an account||to liquidate an account||to square an account /xjHzva^ w  
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审查帐目||监查帐目to audit an account >2gemTy  
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检查帐目to examine an account yzhr"5_  
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转入A的帐户to charge the amount to As account 6Flc4L8JU  
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以计帐方式付款to pay on account SX|b 0S,  
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代理某人||为某人on ones account||on account of one m
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为自己计算||独立帐目on ones own account =^4 vz=2  
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由某人收益并负风险on ones account and risk||for ones account and risk in-/  
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由某人负担for ones account||for account of one H$Fz{[[u  
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按某人指示||列入某人帐户by order and for account of one n.,\Z(l|0  
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列入5月份帐目for May account h<i.@&  
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编入某中帐项下to pass to the account of||to place to the account of oddS~lW  
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寄出清算书to send in an account||to send in render an account GDP@M)~6*  
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支票薄cheque book ;JA2n\iP,  
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支票陈票人cheque drawer e{.2*>pH  
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持票人cheque holder =&xamA)  
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不记名支票cheque to bearer||bearer cheque "P.7FD  
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记名支票||认人支票cheque to order %FLz}QW*  
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到期支票antedated cheque C78YHjy  
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未到期支票postdated cheque ' ~lC85  
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保付支票certified cheque 1\{0
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未获兑现支票，退票returned cheque j\f;zb?F  
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横线支票crossed cheque nBjf R2TuF  
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普通横线general crossing thOQcOf0$  
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特别横线special crossing s{x2RDAt  
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空白支票blank cheque <tMiI)0%  
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失效支票，过期支票stale cheque 5'?K(Jdmp  
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普通支票open cheque ]MfT5#(6h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !3v!BJ#+,&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7]@vPr;:  
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支票换现金||兑现to cash a cheque 5Z]`n  
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清理票款to clear a cheque MM3 X! tq  
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保证兑现to certify a cheque J)oa:Q  
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填写支票数额to fill up a cheque t(?m!Z?tb  
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支票上划线to cross a cheque n9<QSX&~<  
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开发支票to make out a cheque m4<8v  
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签发支票，开立支票to draw a cheque||to issue a cheque 8iB1a6TlL  

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透支支票to overdraw a cheque 9IIQon  
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背书支票to endorse a cheque w")VcAq  
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请付票款||清付票款to pay a cheque||to honour a cheque G5|xWeNgA  
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支票退票to dishonour a cheque y&-wb'==p  
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拒付支票to refuse a cheque (=}U2GD*  
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拒付支票to stop payment of a cheque @QV|<NeH  
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提示要求付款to present for payment '*MNRduE6  
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见票即付持票人payable to bearer dy-m9fc6%  
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支付指定人payable to order &s->,-,  

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已过期||无效out of date||stale <]eWr:;  
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请给出票人R/D||refer to drawer V%g$LrLVe  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2Vas`/~u~  
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文字与数字不一致words and figures differ ~McmlJzJG  
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支票 S;sggeP7,  
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时间已过account closed 6+u}'mSj8  
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更改处应加盖印章alterations require initials t}>6"^}U  
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时间已过effects not cleared 
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停止付款payment stopped vh5`R/<3  
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支票毁损cheque mutilated [y-0w.V=oE  
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汇款||寄钱to remit||to send money A:PQIcR;V  
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寄票供取款||支票支付to send a cheque for payment I4{uw ge  
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寄款人a remitter Q%)da)0:c  
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收款人a remittee uJ<nW%}  
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国外汇票foreign Bill Gu[G_^>  
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国内汇票inland Bill VqGmZ|+8  
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跟单汇票documentary bill [Q+8Ku  
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空头汇票accommodation bill Xq:jp+WSG  
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原始汇票original bill eaLR-+vEB  
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改写||换新票据renewed bill fLkZ'~e!  
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即期汇票sight bill||bill on demand |NuX9!S  
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…days after date||…days after date…日后付款 =AEl:SY+  
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…months after date||…months after date…月后付款 .*N]SbU<8  
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见票后…日付款…days after sight||…days sight abog\0  
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见票后…月付款…months after sight||…months sight ]x)^/d  
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同组票据set of bills h
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单张汇票sola of exchange||sole of exchange `Wc"Ix0  
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远期汇票usance bill||bill at usance %@C(H%obWd  
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长期汇票long bill Hlh`d N  
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短期汇票short bill 5hxG\f#}?  
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逾期汇票overdue bill vR`#kxSdJ@  
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宽限日期days of grace ]81t~t9LQ  
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电汇telegraphic transfer （T.T） ot%^FvQ[c  
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邮汇postal order||postal note （Am.）||post office order||money order Z--A:D>  
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本票promissory note （P/N） 9N+3S2sBx&  
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押汇负责书||押汇保证书letter of hypothecation UO1WtQyu,H  
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副保||抵押品||付属担保物collateral security zh.^> `   
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担保书trust receipt||letter of indemnity :eH*biXy}2  
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承兑||认付acceptance *dAQ{E(rO  
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单张承兑general acceptance 21T#NYfew  
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有条件承兑qualified acceptance JI3x^[(Z  
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附条件认付conditional acceptance \PzJ66
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部分认付partial acceptance   cb3Q{.-.#