[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。   =~?2i)-mC  
会计报表statement of account {e<J} -/?  
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往来帐目account current XGFU *g`kq  
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现在往来帐||存款额current accout /wljbb/s  
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销货帐account sales '8 1M%KO  
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共同计算帐项joint account >e/;  
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未决帐项outstanding account %+L:Gm+^g#  
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贷方帐项credit account||creditor account |n \HxU3  
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借方帐项debit account||debtor account 6;dQ#wmg  
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应付帐||应付未付帐account payable kUUN2  
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应收帐||应收未收帐account receivable 8Focs p2  
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新交易||新帐new account x>A(016:C  
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未决帐||老帐old account 7Y&W^]UZ0t  
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现金帐cash account +XLy Pj  
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流水帐running account v?,_SVgAi  
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暂记帐||未定帐suspense account |>5NH'agV  
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过期帐||延滞帐overdue account||pastdue account 0j %s H  
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杂项帐户sundry account 12U1DEd>-  
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详细帐单||明细表detail account wb~#=6Y  
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呆帐bad account wwE`YY  
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会计项目title of account PN
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会计薄||帐薄account-book _CN5,mLNRk  
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营业报告书||损益计算表account of budiness||business report h)fJ2]JW8W  

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借贷细帐||交验帐account rendered 1vk&;  
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明细帐account stated
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与…银行开立一户头to open an account with ~iI4v#0  
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与…银行建立交易to keep account with V_+XZ+7Lx}  
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继续记帐to keep account kEiWE|  
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与…有交易to have an account with 4+46z|  
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作成会计帐||有往来帐项to make out an account with 0 ~K4vSa  
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清算||清理债务to make up an account ~Y;_vU  
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清洁帐目||与…停止交易to close ones account with MoAZ!cF8  
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结帐to close an account ,Hq*z c
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清理未付款to ask an account||to demand an account Ew
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结清差额to balance the account with |a!y%R=  
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清算to settle an account||to liquidate an account||to square an account /D@(o`a  
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审查帐目||监查帐目to audit an account `]*BDSvE  
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检查帐目to examine an account 4<c#3]  
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转入A的帐户to charge the amount to As account 0xZX%2E  
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以计帐方式付款to pay on account IgxZ_2hO  
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代理某人||为某人on ones account||on account of one 6B pm+}  
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为自己计算||独立帐目on ones own account I[td:9+hK@  
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由某人收益并负风险on ones account and risk||for ones account and risk }iu
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由某人负担for ones account||for account of one S z qY@  
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按某人指示||列入某人帐户by order and for account of one orU++,S4Pm  
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列入5月份帐目for May account P#8]m(  
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编入某中帐项下to pass to the account of||to place to the account of G\ HU%J  
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寄出清算书to send in an account||to send in render an account C6"bGA  
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支票薄cheque book 8/4Gr8o  
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支票陈票人cheque drawer kOe~0xoT@u  

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持票人cheque holder r7I,%}k  
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不记名支票cheque to bearer||bearer cheque  })l+-H"  
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记名支票||认人支票cheque to order jaoGm$o>"F  
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到期支票antedated cheque Efb S*f5  
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未到期支票postdated cheque 'z#{'`$a  
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保付支票certified cheque }G8RJxy  
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未获兑现支票，退票returned cheque nI4xK  
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横线支票crossed cheque J3sO%4sYR  
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普通横线general crossing I(8,D[G.m  
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特别横线special crossing auP:r  
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空白支票blank cheque 1K'0ajl1A  
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失效支票，过期支票stale cheque O0xL;@rBe  
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普通支票open cheque -A9 !Y{Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }H{{@RU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fH
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支票换现金||兑现to cash a cheque 9B'l+nP  
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清理票款to clear a cheque <uL?7P  
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保证兑现to certify a cheque )+ Wr- Yay  
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填写支票数额to fill up a cheque .,,?[TI  
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支票上划线to cross a cheque xbo-~{  
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开发支票to make out a cheque 2k"a%#H8  
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签发支票，开立支票to draw a cheque||to issue a cheque qvYY
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透支支票to overdraw a cheque H gNUr5p  
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背书支票to endorse a cheque QJdSNkc6  
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请付票款||清付票款to pay a cheque||to honour a cheque mkE*.I0=  
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支票退票to dishonour a cheque jcq(=7j  
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拒付支票to refuse a cheque  QV .A.DK  
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拒付支票to stop payment of a cheque x
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提示要求付款to present for payment &2xYG{Z  
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见票即付持票人payable to bearer G=nFs)z  
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支付指定人payable to order .k*2T<p$rC  
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已过期||无效out of date||stale l?FNYvL  
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请给出票人R/D||refer to drawer E?9_i :IX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CIaabn  
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文字与数字不一致words and figures differ I^ >zr.zA  
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支票 h{JVq72R
 
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时间已过account closed "LxJPt\  
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更改处应加盖印章alterations require initials V3+ %KkN  
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时间已过effects not cleared 785iY865  
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停止付款payment stopped #rC/y0niH  
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支票毁损cheque mutilated .iS]aJJ  
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汇款||寄钱to remit||to send money POG5x  
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寄票供取款||支票支付to send a cheque for payment Rq9gtx8,=  
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寄款人a remitter Xo5L:(
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收款人a remittee t(yv   
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国外汇票foreign Bill {8MF !CG]  
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国内汇票inland Bill k$>T(smh  
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跟单汇票documentary bill )/JC.d#  
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空头汇票accommodation bill (`p(c;"*C!  
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原始汇票original bill -*A'6%`  
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改写||换新票据renewed bill On^# x]  
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即期汇票sight bill||bill on demand UQ)}i7v  
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…days after date||…days after date…日后付款 ?q P}=nJ  

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…months after date||…months after date…月后付款 )R4<* /C:w  
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见票后…日付款…days after sight||…days sight |@BN+o;`Om  
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见票后…月付款…months after sight||…months sight qpl5n'qHUc  
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同组票据set of bills R
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单张汇票sola of exchange||sole of exchange u$#7W>R  
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远期汇票usance bill||bill at usance N+5^h(~  
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长期汇票long bill J|-HZ-Wk|J  

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短期汇票short bill "N]o5d  
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逾期汇票overdue bill @'@6vC  
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宽限日期days of grace e-9unnk  
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电汇telegraphic transfer （T.T） *K'ej4"u  
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邮汇postal order||postal note （Am.）||post office order||money order 4/?}xD|?  
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本票promissory note （P/N） nM-SDVFM  
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押汇负责书||押汇保证书letter of hypothecation ;bZ*6-\!-  
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副保||抵押品||付属担保物collateral security  /;6@M=6u  
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担保书trust receipt||letter of indemnity {@__%=`CCS  
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承兑||认付acceptance f~nt!$  
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单张承兑general acceptance ,M.!z@  
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有条件承兑qualified acceptance DnsP7k.8T  
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附条件认付conditional acceptance Wk #h,p3  
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部分认付partial acceptance   }BdVD t