[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。   \^iPU 27H  
会计报表statement of account OKfJ  
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往来帐目account current xwa5dtcn g  
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现在往来帐||存款额current accout 2Yt#%
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销货帐account sales 2"lDKjj  
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共同计算帐项joint account 7QP%Pny%  
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未决帐项outstanding account -x2/y:q`  
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贷方帐项credit account||creditor account AOQim
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借方帐项debit account||debtor account J@Eqq
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应付帐||应付未付帐account payable Ed,`1+
 
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应收帐||应收未收帐account receivable ]kq{9b';  
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新交易||新帐new account |cStN[97%  
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未决帐||老帐old account :#58m0YLA:  
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现金帐cash account |WH'aGG  
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流水帐running account [hA%VF.9  
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暂记帐||未定帐suspense account n"8vlNeW  
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过期帐||延滞帐overdue account||pastdue account sHD8#t^{  
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杂项帐户sundry account l T~RH0L  
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详细帐单||明细表detail account gRv5l3k  
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呆帐bad account )=l~XV  
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会计项目title of account Z"PPXv-<jY  
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会计薄||帐薄account-book \7PPFKS  
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营业报告书||损益计算表account of budiness||business report YXI_ '  
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借贷细帐||交验帐account rendered 1O@ qpNm  
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明细帐account stated O 4zD >O  
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与…银行开立一户头to open an account with .GcIwP'aU-  
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与…银行建立交易to keep account with zQ3
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继续记帐to keep account : T^!<W4  
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与…有交易to have an account with  8:=&=9%  
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作成会计帐||有往来帐项to make out an account with np2oXg%  
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清算||清理债务to make up an account ql"&E{u?  
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清洁帐目||与…停止交易to close ones account with .T~<[0Ex+U  
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结帐to close an account cUW>`F(S  
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清理未付款to ask an account||to demand an account TdG
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结清差额to balance the account with t ^_0w[  
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清算to settle an account||to liquidate an account||to square an account |-Rg].  
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审查帐目||监查帐目to audit an account 9%fd\o@X  
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检查帐目to examine an account U-RR>j  
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转入A的帐户to charge the amount to As account k^<s
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以计帐方式付款to pay on account 5ggmS<=  
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代理某人||为某人on ones account||on account of one (PVK|Q55y  
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为自己计算||独立帐目on ones own account ~kDR9s7  
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由某人收益并负风险on ones account and risk||for ones account and risk Kmy'z  
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由某人负担for ones account||for account of one |E{tS,{OhJ  
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按某人指示||列入某人帐户by order and for account of one NxOiT#YH  
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列入5月份帐目for May account Oup5LH!sW  
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编入某中帐项下to pass to the account of||to place to the account of 1yFVF
  
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寄出清算书to send in an account||to send in render an account eA4dDKX+  
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支票薄cheque book f+ }Rj0A  
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支票陈票人cheque drawer rwZI;t$hf  
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持票人cheque holder 6}V)\"u&  
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不记名支票cheque to bearer||bearer cheque \BRxdK'  
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记名支票||认人支票cheque to order  qcNu9Ih  
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到期支票antedated cheque ?MW*`U  
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未到期支票postdated cheque rNi]|)-ET  
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保付支票certified cheque uTWij4)a  
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未获兑现支票，退票returned cheque Lip(r3  
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横线支票crossed cheque \d"uR@$3mG  
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普通横线general crossing $uPM.mPFE  
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特别横线special crossing 34D7qR  
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空白支票blank cheque N7wKaezE  
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失效支票，过期支票stale cheque GlVb|O"  
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普通支票open cheque jD<fu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \*wQ%_N5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M0B6v}^H  
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支票换现金||兑现to cash a cheque A89n^@  
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清理票款to clear a cheque T?DX|?2X  
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保证兑现to certify a cheque LH@x r\^  
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填写支票数额to fill up a cheque f% g^6[  
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支票上划线to cross a cheque yF _@^V  
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开发支票to make out a cheque YF4?3K0F:k  
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签发支票，开立支票to draw a cheque||to issue a cheque 4t]YHLBS  
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透支支票to overdraw a cheque xMpQPTte  
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背书支票to endorse a cheque J^Mq4&  
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请付票款||清付票款to pay a cheque||to honour a cheque h{5K9$9=  
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支票退票to dishonour a cheque Hf#VW^  
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拒付支票to refuse a cheque Hd8 O3_5  
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拒付支票to stop payment of a cheque `zw^ WbCO{  
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提示要求付款to present for payment RP9jZRDbZ  
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见票即付持票人payable to bearer |GLh|hr  
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支付指定人payable to order T!F0_<  
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已过期||无效out of date||stale gAPD y/wM  
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请给出票人R/D||refer to drawer f7y3BWOi]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xaw)iC[gI{  
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文字与数字不一致words and figures differ mV'XH  
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支票 uA]!y{"}J  
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时间已过account closed O`rKxP  
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更改处应加盖印章alterations require initials ,jc')#]9B  
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时间已过effects not cleared {n'+P3\T:  
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停止付款payment stopped gbvMS*KQz  
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支票毁损cheque mutilated I8%Uy ap{  
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汇款||寄钱to remit||to send money =Y]'wb  
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寄票供取款||支票支付to send a cheque for payment A}l+BIt  
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寄款人a remitter ur@"wcl"V  
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收款人a remittee 3vC"Q!J&  
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国外汇票foreign Bill F~Sw-b kSf  
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国内汇票inland Bill 'i;/?'!W6  
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跟单汇票documentary bill KSgYf;  

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空头汇票accommodation bill HE{JiAf  
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原始汇票original bill sg9  
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改写||换新票据renewed bill -PiakX  
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即期汇票sight bill||bill on demand 7wz9x8\t  
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…days after date||…days after date…日后付款  \<u  
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…months after date||…months after date…月后付款 G/N1[)  
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见票后…日付款…days after sight||…days sight h1Nd1h@-  
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见票后…月付款…months after sight||…months sight C0gO^A.d  
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同组票据set of bills `DS7J\c$  
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单张汇票sola of exchange||sole of exchange jT*?Z:U  
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远期汇票usance bill||bill at usance k *K.ZS688  
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长期汇票long bill w&x$RP  
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短期汇票short bill 8k )i-&R  
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逾期汇票overdue bill s<{) X$  
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宽限日期days of grace in7h^6?I  
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电汇telegraphic transfer （T.T） f~:wI
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邮汇postal order||postal note （Am.）||post office order||money order ^@f.~4P*I  
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本票promissory note （P/N） 7O,!67+^~  
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押汇负责书||押汇保证书letter of hypothecation 2H/{OQ$  
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副保||抵押品||付属担保物collateral security et=i@PB)  
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担保书trust receipt||letter of indemnity Mc{-2  
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承兑||认付acceptance ~\+Bb8+hpJ  
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单张承兑general acceptance 1E=E ?$9sg  
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有条件承兑qualified acceptance [lGxys)J  
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附条件认付conditional acceptance Ax*xa6_2  
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部分认付partial acceptance   Z1_F)5
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