[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。   +T _ p8W+j  
会计报表statement of account #i@h{R01  
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往来帐目account current aIvBY78o  
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现在往来帐||存款额current accout ?ow'^X-  
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销货帐account sales c
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共同计算帐项joint account 6$B'Q30}r  
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未决帐项outstanding account e`DsP8-&v  
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贷方帐项credit account||creditor account \j:gr>4  
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借方帐项debit account||debtor account ec?1c&E  
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应付帐||应付未付帐account payable  Rkv  
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应收帐||应收未收帐account receivable 92(~'5Qr  
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新交易||新帐new account B/u*<k4  
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未决帐||老帐old account IuKnM`X  
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现金帐cash account le2/Zs$  
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流水帐running account p[;8  
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暂记帐||未定帐suspense account G*Ib^;$u  
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过期帐||延滞帐overdue account||pastdue account 9g+UJ\u^  
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杂项帐户sundry account WxDb3l~  
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详细帐单||明细表detail account n1JC?+  
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呆帐bad account XzlIW&"uC  
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会计项目title of account g!.Ut:8L9  
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会计薄||帐薄account-book hQP6@KIe)  
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营业报告书||损益计算表account of budiness||business report Y]M^n&f
 
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借贷细帐||交验帐account rendered jaL$LJV  
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明细帐account stated nq),VPJi  
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与…银行开立一户头to open an account with X9DM^tt  
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与…银行建立交易to keep account with |K'Gw}fX/  
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继续记帐to keep account &S9f#Ui  
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与…有交易to have an account with AB/,S  
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作成会计帐||有往来帐项to make out an account with MT;SRAmUr  
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清算||清理债务to make up an account 20 0L  
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清洁帐目||与…停止交易to close ones account with ~uP r]#  
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结帐to close an account  #a|6Q
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清理未付款to ask an account||to demand an account L?Kz P.(t+  
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结清差额to balance the account with fW_}!`:  
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清算to settle an account||to liquidate an account||to square an account %igFHh?  
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审查帐目||监查帐目to audit an account f:x9Y{Y  
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检查帐目to examine an account \Owful  
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转入A的帐户to charge the amount to As account $UFge%`,q@  
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以计帐方式付款to pay on account 7- *(
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代理某人||为某人on ones account||on account of one }skRlC  
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为自己计算||独立帐目on ones own account i-:8TfI,  
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由某人收益并负风险on ones account and risk||for ones account and risk y(bt56 | z  
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由某人负担for ones account||for account of one Q+u#?['  
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按某人指示||列入某人帐户by order and for account of one lJGqR0:r+  
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列入5月份帐目for May account _v~D{H&}  

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编入某中帐项下to pass to the account of||to place to the account of oqd N5+xt  
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寄出清算书to send in an account||to send in render an account &k_
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支票薄cheque book @o3R`ZgC]\  
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支票陈票人cheque drawer 8}pcanPg  
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持票人cheque holder @F3-Ugm  
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不记名支票cheque to bearer||bearer cheque #<tWYE  
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记名支票||认人支票cheque to order ExOB P  
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到期支票antedated cheque }x#P<d(  
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未到期支票postdated cheque ~0^,L3M  
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保付支票certified cheque b~haP.Cl:  
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未获兑现支票，退票returned cheque ,m?UFRi  
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横线支票crossed cheque z$BnEd.y=:  
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普通横线general crossing +/>YH-P=  
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特别横线special crossing [A..<[  
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空白支票blank cheque ^qus `6  
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失效支票，过期支票stale cheque @H# kvYWmn  
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普通支票open cheque zHs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;=9vmQA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $}UJs <-F  
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支票换现金||兑现to cash a cheque 8
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清理票款to clear a cheque vlN. OQ  
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保证兑现to certify a cheque &CmkNm_B  
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填写支票数额to fill up a cheque ` dUiz5o'  
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支票上划线to cross a cheque x0;}b
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开发支票to make out a cheque q vVZ
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签发支票，开立支票to draw a cheque||to issue a cheque ;,})VoC\!  
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透支支票to overdraw a cheque j6HbJ#]   
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背书支票to endorse a cheque 2,Dc]oj  
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请付票款||清付票款to pay a cheque||to honour a cheque _r|ytQ)  
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支票退票to dishonour a cheque I^Jp )k*z  
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拒付支票to refuse a cheque <_q/ +x]8  
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拒付支票to stop payment of a cheque o5x^"#  
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提示要求付款to present for payment o5XUDDi  
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见票即付持票人payable to bearer /=(FM   
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支付指定人payable to order 2U+p@}cQUA  
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已过期||无效out of date||stale u.Yb#?  
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请给出票人R/D||refer to drawer EoCwS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kP@OIhRe  
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文字与数字不一致words and figures differ S$On$]~\"  
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支票 'Jr*oru  
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时间已过account closed Hv*O9!cC  
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更改处应加盖印章alterations require initials }TL"v|ny6;  
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时间已过effects not cleared k8V0-.UL}  
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停止付款payment stopped =o
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支票毁损cheque mutilated qJj5J;k  
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汇款||寄钱to remit||to send money \s'6)_  
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寄票供取款||支票支付to send a cheque for payment i`L66uV  
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寄款人a remitter 8:NHPHxB  
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收款人a remittee 92Iv'(1ba  
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国外汇票foreign Bill w2[
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国内汇票inland Bill $*R9LPpk+  
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跟单汇票documentary bill &KWh5S@w  
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空头汇票accommodation bill ^(:Rbsl  
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原始汇票original bill b}*hodzF  
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改写||换新票据renewed bill fHi+PEbR  
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即期汇票sight bill||bill on demand &IYkeGQr  
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…days after date||…days after date…日后付款 3Y8 V?* 1|  
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…months after date||…months after date…月后付款 :JYOC+#q7  
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见票后…日付款…days after sight||…days sight jG#sVK]  
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见票后…月付款…months after sight||…months sight nDvWOt  
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同组票据set of bills B|&<  
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单张汇票sola of exchange||sole of exchange $&!U&uMt  
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远期汇票usance bill||bill at usance n|.;g!QDA  
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长期汇票long bill BG"6jQh  
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短期汇票short bill 
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逾期汇票overdue bill "'Q:%_;  
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宽限日期days of grace iq#Z\Y(  
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电汇telegraphic transfer （T.T） Ud](hp"  
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邮汇postal order||postal note （Am.）||post office order||money order ^6`U0|5mRX  
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本票promissory note （P/N） Q|>y2g!  
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押汇负责书||押汇保证书letter of hypothecation .f}I$ "2  
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副保||抵押品||付属担保物collateral security 2eNm2
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担保书trust receipt||letter of indemnity #
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承兑||认付acceptance ()7=(<x{  
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单张承兑general acceptance qG;WX n  
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有条件承兑qualified acceptance Rk'Dd4"m,  
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附条件认付conditional acceptance xkX, l{6  
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部分认付partial acceptance   wtY#8'^$&