[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^,t@ xge  
会计报表statement of account b H_pN x81  
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往来帐目account current !u}3H
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现在往来帐||存款额current accout dJ:x1j  
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销货帐account sales &vX!7Y  
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共同计算帐项joint account (mIJI,[xn  
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未决帐项outstanding account 0"psKf'  
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贷方帐项credit account||creditor account LDEW00zL  
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借方帐项debit account||debtor account yCCw<?  
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应付帐||应付未付帐account payable ,&&M|,NQ&s  
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应收帐||应收未收帐account receivable #C1A5JE&  
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新交易||新帐new account 0\Yx.\X,  
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未决帐||老帐old account fb"J Bc}X  
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现金帐cash account '"w}gx  
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流水帐running account |3,yq^2  
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暂记帐||未定帐suspense account L+L"$  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account 0ck&kpL:9  
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详细帐单||明细表detail account oE!hF}O  
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呆帐bad account Ehb?CnV#J  
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会计项目title of account NokXE  
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会计薄||帐薄account-book O1?B{F/ e  
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营业报告书||损益计算表account of budiness||business report J4gI=@e  
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借贷细帐||交验帐account rendered 5jn$7iE`  
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明细帐account stated _YH<YOrMh  
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与…银行开立一户头to open an account with m!# _CQ:  
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与…银行建立交易to keep account with 6 oj4Rg+(  
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继续记帐to keep account k(zs>kiP  
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与…有交易to have an account with iY0,WT}&n  
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作成会计帐||有往来帐项to make out an account with LIr(mB"Y0  
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清算||清理债务to make up an account &bB6}H(  
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清洁帐目||与…停止交易to close ones account with ;US83%*  
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结帐to close an account \C|;F  
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清理未付款to ask an account||to demand an account D2Y&[zgv  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account %=BtOM_2  
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审查帐目||监查帐目to audit an account j?( c}!}  
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检查帐目to examine an account NP "ylMr7P  
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转入A的帐户to charge the amount to As account E evw*;$x  
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以计帐方式付款to pay on account am2a#4`  

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代理某人||为某人on ones account||on account of one X\kjAMuW/*  
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为自己计算||独立帐目on ones own account o,J^ e_  
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由某人收益并负风险on ones account and risk||for ones account and risk Jns/v6  
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由某人负担for ones account||for account of one +|9f%f6vp  
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按某人指示||列入某人帐户by order and for account of one } #qQ2NCH  
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列入5月份帐目for May account w]F!2b!  
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编入某中帐项下to pass to the account of||to place to the account of }YRO'Q{  
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寄出清算书to send in an account||to send in render an account ^iuo^
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支票薄cheque book R1Yqz $#  
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支票陈票人cheque drawer .'&V#D0  
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持票人cheque holder 5/,Qz>QE[  
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不记名支票cheque to bearer||bearer cheque ~3d*b 8  
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记名支票||认人支票cheque to order p_r4^p\  
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到期支票antedated cheque %i595Ij-]  
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未到期支票postdated cheque n$xszuNJ`  
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保付支票certified cheque =|"=l1  
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未获兑现支票，退票returned cheque DN<M?u]  
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横线支票crossed cheque b`zET^F  
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普通横线general crossing MyFC JJ/  
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特别横线special crossing V:>`*tlh  
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空白支票blank cheque NNp}|a9  
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失效支票，过期支票stale cheque ]x_F{&6U8  
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普通支票open cheque R[Nbtbv9Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S(tEwXy  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,5. <oDH  
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支票换现金||兑现to cash a cheque qRl/Sl#F  
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清理票款to clear a cheque v#F-<?Vv  
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保证兑现to certify a cheque dQK`sLChv  
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填写支票数额to fill up a cheque s>r ^r%uK  
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支票上划线to cross a cheque OEI3eizgH  
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开发支票to make out a cheque zb?kpd}r  
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签发支票，开立支票to draw a cheque||to issue a cheque Q.1XP  
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透支支票to overdraw a cheque %",ULtZ+  
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背书支票to endorse a cheque \imp7}N  
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请付票款||清付票款to pay a cheque||to honour a cheque >Zo-wYG  
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支票退票to dishonour a cheque PU"S;4m  
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拒付支票to refuse a cheque v4D!7t&v"  
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拒付支票to stop payment of a cheque %UB Poq  
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提示要求付款to present for payment %_)b>C18y  
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见票即付持票人payable to bearer 
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支付指定人payable to order 9!c
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer aC4m{F[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ypxC1E  
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文字与数字不一致words and figures differ :ECw \_"0$  
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支票 |O2|
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时间已过account closed %N!h38N2  
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更改处应加盖印章alterations require initials omr:C8T>  
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时间已过effects not cleared ^j1Gmv)  
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停止付款payment stopped U. NeK{  
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支票毁损cheque mutilated I):m6y@  
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汇款||寄钱to remit||to send money @?(nwj~ s`  
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寄票供取款||支票支付to send a cheque for payment 9N`+ O  
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寄款人a remitter ;2+FgOj  
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收款人a remittee WMt&8W5  
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国外汇票foreign Bill i'[n`|c<  
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国内汇票inland Bill eUGmns  
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跟单汇票documentary bill OgzGkc@A  
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空头汇票accommodation bill dK-  ^  
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原始汇票original bill `Lb _J  
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改写||换新票据renewed bill mYsuNTx!.  
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即期汇票sight bill||bill on demand vh:UXE lm  
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…days after date||…days after date…日后付款  \!' {-J  
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…months after date||…months after date…月后付款 sbq44L)  
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见票后…日付款…days after sight||…days sight  0N} wD-  
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见票后…月付款…months after sight||…months sight xYzcV%-Pm  
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同组票据set of bills l,FG:"`Z@  
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单张汇票sola of exchange||sole of exchange 6m;wO r  
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远期汇票usance bill||bill at usance Y;I(6`,Y  
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长期汇票long bill CH R?i1e  
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短期汇票short bill (w7cdqe  
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逾期汇票overdue bill m} F
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宽限日期days of grace TQxc?o  
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电汇telegraphic transfer （T.T） m#}{"d&J  
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邮汇postal order||postal note （Am.）||post office order||money order T;pn -  
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本票promissory note （P/N） #p9z#kin  
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押汇负责书||押汇保证书letter of hypothecation f`";
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副保||抵押品||付属担保物collateral security -"^WDs  
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担保书trust receipt||letter of indemnity !iz vY  
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承兑||认付acceptance YGO7lar  
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单张承兑general acceptance xr-`i  
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有条件承兑qualified acceptance %L|bF"K5;  
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附条件认付conditional acceptance tNf" X!  
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部分认付partial acceptance   .`#R%4Xl