[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。   xo~g78jm7,  
会计报表statement of account mk=#\>  
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往来帐目account current 7/>a:02  
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现在往来帐||存款额current accout 2R`u[  
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销货帐account sales \"d?=uFe  
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共同计算帐项joint account &;v!oe   
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未决帐项outstanding account yWHne~!  
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贷方帐项credit account||creditor account w3bIb$12  
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借方帐项debit account||debtor account UC| JAZL  
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应付帐||应付未付帐account payable FpzP#;  
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应收帐||应收未收帐account receivable P<L&c_u  
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新交易||新帐new account U;gp)=JNT  
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未决帐||老帐old account F< |c4  
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现金帐cash account XRa#21
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流水帐running account [&daG:  
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暂记帐||未定帐suspense account `,Z
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过期帐||延滞帐overdue account||pastdue account 4\1;A`2%0  
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杂项帐户sundry account {]["6V6W  
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详细帐单||明细表detail account e YDUon  
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呆帐bad account >Bx8IO1_\d  
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会计项目title of account
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会计薄||帐薄account-book G1p'p&x.  
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营业报告书||损益计算表account of budiness||business report .FJ j  
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借贷细帐||交验帐account rendered %-r?=L  
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明细帐account stated UEN56@eCNf  
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与…银行开立一户头to open an account with o"4E+1qwM  
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与…银行建立交易to keep account with L5&K}F]r^  
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继续记帐to keep account u]SZ{[e  
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与…有交易to have an account with K?JV ]^  
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作成会计帐||有往来帐项to make out an account with I<KCt2:X  
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清算||清理债务to make up an account DEcGFRgN~  
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清洁帐目||与…停止交易to close ones account with ]An_5J  
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结帐to close an account mfz"M)1p1  
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清理未付款to ask an account||to demand an account 1j+eD:d'  
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结清差额to balance the account with Z|}H^0~7S  
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清算to settle an account||to liquidate an account||to square an account E~}[+X@  
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审查帐目||监查帐目to audit an account ~RAzFLt6x  
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检查帐目to examine an account 0:jsV|5B8  
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转入A的帐户to charge the amount to As account s *K:IgJ/  
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以计帐方式付款to pay on account v [dAywW  
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代理某人||为某人on ones account||on account of one 0,bt^a  
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为自己计算||独立帐目on ones own account ybC-f'0  
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由某人收益并负风险on ones account and risk||for ones account and risk w' .'Yu6  
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由某人负担for ones account||for account of one /F oUo   
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按某人指示||列入某人帐户by order and for account of one H^ESAs6  
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列入5月份帐目for May account C3]
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编入某中帐项下to pass to the account of||to place to the account of MiRibH XI,  
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寄出清算书to send in an account||to send in render an account h<+PP]l=  
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支票薄cheque book Q@PJ)f wN  
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支票陈票人cheque drawer VFQq`!*i  
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持票人cheque holder r))$XM  
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不记名支票cheque to bearer||bearer cheque )pkhir06t  
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记名支票||认人支票cheque to order GN"M:L^k`  
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到期支票antedated cheque ?^+#pcX]t|  
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未到期支票postdated cheque @d8&3@{R^  
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保付支票certified cheque V0SW 5 m  
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未获兑现支票，退票returned cheque pIU#c&%<9  
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横线支票crossed cheque SK2J`*  
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普通横线general crossing %x cM_|AyR  
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特别横线special crossing z[0LU]b<  
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空白支票blank cheque !}Woo$#ND  
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失效支票，过期支票stale cheque &kXGWp  
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普通支票open cheque }Uq
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ht=6P)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @kCD.  
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支票换现金||兑现to cash a cheque :}3 qZX  
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清理票款to clear a cheque W:+2We@  
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保证兑现to certify a cheque tE9_dR^K  
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填写支票数额to fill up a cheque 0P%|)Ae  
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支票上划线to cross a cheque YL&b9e4  
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开发支票to make out a cheque ?C>VB+X}y  
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签发支票，开立支票to draw a cheque||to issue a cheque (h@yA8>n  
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透支支票to overdraw a cheque 6t mNfI34  
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背书支票to endorse a cheque ]x(2}h^
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请付票款||清付票款to pay a cheque||to honour a cheque 6<Pg>Bg  
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支票退票to dishonour a cheque 8,H5G`  
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拒付支票to refuse a cheque [sY1|eX  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment Lv5 ==w}  
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见票即付持票人payable to bearer *=0r>]  
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支付指定人payable to order %FI6\|`M  
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已过期||无效out of date||stale  nIDsCu=A  
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请给出票人R/D||refer to drawer 6. 7Kp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j}.J$RtW1f  
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文字与数字不一致words and figures differ = hX-jP  
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支票 R}6
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时间已过account closed 7>@/*S{X  
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更改处应加盖印章alterations require initials z==}~|5  
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时间已过effects not cleared &r5%WRzpYT  
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停止付款payment stopped =LY^3TlDj  
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支票毁损cheque mutilated 8[`<u[Iv  
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汇款||寄钱to remit||to send money E/P53CD  
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寄票供取款||支票支付to send a cheque for payment sl @6  
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寄款人a remitter 'wlP`7&Tn  
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收款人a remittee $v@$oPmMj  
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国外汇票foreign Bill k#NMD4(%O  
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国内汇票inland Bill `2,_"9Z(  
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跟单汇票documentary bill 6;XpLivP7  
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空头汇票accommodation bill .T wF] v  
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原始汇票original bill rWKLxK4oU  
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改写||换新票据renewed bill &?sjeC_  
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即期汇票sight bill||bill on demand J uKaRR~  
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…days after date||…days after date…日后付款 t1s@Ub5);I  
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…months after date||…months after date…月后付款 B#
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见票后…日付款…days after sight||…days sight 4zbV' ]  
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见票后…月付款…months after sight||…months sight w`f~Ht{wYR  
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同组票据set of bills u)>*U'bM  
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单张汇票sola of exchange||sole of exchange MRu+:Y=K  
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远期汇票usance bill||bill at usance nwH|Hs riU  
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长期汇票long bill Z6pDQ^Ii  
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短期汇票short bill C.p*mO&N  
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逾期汇票overdue bill "<b84?V5  
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宽限日期days of grace Zwl?*t\D  
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电汇telegraphic transfer （T.T） |V]E8Qt  
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邮汇postal order||postal note （Am.）||post office order||money order e&nw&9vo  
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本票promissory note （P/N） YSmz)YfX9  
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押汇负责书||押汇保证书letter of hypothecation y0^FTSQ|  
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副保||抵押品||付属担保物collateral security e{/\znBS%  
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担保书trust receipt||letter of indemnity l.! ~t1i  
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承兑||认付acceptance iV=#'yY  
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单张承兑general acceptance d=XhOC$  
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有条件承兑qualified acceptance )Ec;krb+  
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附条件认付conditional acceptance . ^,vK7  
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部分认付partial acceptance   tz{]H9