[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。   qpsvi.S  
会计报表statement of account EM/@T}  
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往来帐目account current Cxcr/9  
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现在往来帐||存款额current accout r)1'eP
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销货帐account sales &E40* (C  
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共同计算帐项joint account @0eHS +  
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未决帐项outstanding account `AkIK*  
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贷方帐项credit account||creditor account <97d[/7i  
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借方帐项debit account||debtor account Khe!g1=&X  
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应付帐||应付未付帐account payable `-\/$M9s=  
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应收帐||应收未收帐account receivable Maqf[ Vky  
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新交易||新帐new account r,]#b[:.s|  
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未决帐||老帐old account mrJQ#  
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现金帐cash account 8$c bVMjh  
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流水帐running account e
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暂记帐||未定帐suspense account S|zW^|YU  
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过期帐||延滞帐overdue account||pastdue account ;c
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杂项帐户sundry account 6QNs\Ucb+  
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详细帐单||明细表detail account f7hXQ
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呆帐bad account oA tsUF+a  
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会计项目title of account ;U`X 6d  
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会计薄||帐薄account-book ]bgY6@M  
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营业报告书||损益计算表account of budiness||business report H<ZU#U0FZf  
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借贷细帐||交验帐account rendered plV7+?G  
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明细帐account stated WA)Ij(M8 p  
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与…银行开立一户头to open an account with hxC!+ArVe  
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与…银行建立交易to keep account with mEQ!-p  
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继续记帐to keep account "L3Xd][  
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与…有交易to have an account with nd+?O7~}(  
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作成会计帐||有往来帐项to make out an account with ^C9x.4I$)  
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清算||清理债务to make up an account A1*4*  
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清洁帐目||与…停止交易to close ones account with wq4nMY:#  
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结帐to close an account Qg0vG]  
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清理未付款to ask an account||to demand an account :HW>9nD
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结清差额to balance the account with 0R y
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清算to settle an account||to liquidate an account||to square an account M}!A]@  
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审查帐目||监查帐目to audit an account n(jjvLf  
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检查帐目to examine an account bag&BHw  
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转入A的帐户to charge the amount to As account u)7 ]1e{  
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以计帐方式付款to pay on account M@O2 WB1ws  
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代理某人||为某人on ones account||on account of one E|,30Z+  
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为自己计算||独立帐目on ones own account  QSmJ`Bm  
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由某人收益并负风险on ones account and risk||for ones account and risk %uEtQh[  
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由某人负担for ones account||for account of one N<"`ShCNM  
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按某人指示||列入某人帐户by order and for account of one \kk!Dz*H  
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列入5月份帐目for May account hA5,w_G/  
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编入某中帐项下to pass to the account of||to place to the account of `#=fA  
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寄出清算书to send in an account||to send in render an account KJ pj  
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支票薄cheque book 94+/wzWvi  
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支票陈票人cheque drawer K@*rVor{  
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持票人cheque holder v#-E~;CcC  
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不记名支票cheque to bearer||bearer cheque y]J3hKs  
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记名支票||认人支票cheque to order Dw*Arc+3V  
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到期支票antedated cheque }U(\~ =D  
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未到期支票postdated cheque 'HJ/2-=  
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保付支票certified cheque 70duk:Ri0  
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未获兑现支票，退票returned cheque xJN|w\&  
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横线支票crossed cheque FT<H]Nf  
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普通横线general crossing [k!-;mi   
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特别横线special crossing AS`2=w  
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空白支票blank cheque 1]_?$)$T  
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失效支票，过期支票stale cheque +{5JDyh0  
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普通支票open cheque Po'-z<}wS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tld1P69(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /_$~rW  
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支票换现金||兑现to cash a cheque /!^L69um  
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清理票款to clear a cheque X!,#'&p&  
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保证兑现to certify a cheque n^* >a  
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填写支票数额to fill up a cheque q:TZ=bs^  
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支票上划线to cross a cheque \K u9"x  
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开发支票to make out a cheque A6{t%k~F  
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签发支票，开立支票to draw a cheque||to issue a cheque Zk~nB}Xw  
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透支支票to overdraw a cheque Z
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背书支票to endorse a cheque 8vz_~p9%j  
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请付票款||清付票款to pay a cheque||to honour a cheque p<Zs*  @  
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支票退票to dishonour a cheque B6tcKh9d,  
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拒付支票to refuse a cheque 5?V?  
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拒付支票to stop payment of a cheque j33P~H~  
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提示要求付款to present for payment % j[O&[s}  
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见票即付持票人payable to bearer :GwSs'$O  
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支付指定人payable to order {V]Qwz)1  
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已过期||无效out of date||stale ]YisZE4s  
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请给出票人R/D||refer to drawer %!ER@&1f&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [6,]9|~  
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文字与数字不一致words and figures differ #q~3c;ec  
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支票 h9Tf@]W   
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时间已过account closed eB<V%,%N#  
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更改处应加盖印章alterations require initials ~`G;=ITo  
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时间已过effects not cleared &m%Pr  
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停止付款payment stopped U<gUX07  
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支票毁损cheque mutilated YL9t3]  
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汇款||寄钱to remit||to send money r_g\_y7ua  
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寄票供取款||支票支付to send a cheque for payment I(?|Ox9"?  
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寄款人a remitter -aH?7HV}  
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收款人a remittee l9ifUhe  
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国外汇票foreign Bill 1)/T.q<D"  
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国内汇票inland Bill MR)KLM0   
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跟单汇票documentary bill m|ERf2-  
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空头汇票accommodation bill Z'EO  
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原始汇票original bill k,N U,^ &  
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改写||换新票据renewed bill 3 ?|; on  
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即期汇票sight bill||bill on demand cdtzf:#q  
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…days after date||…days after date…日后付款 $L#Z
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…months after date||…months after date…月后付款 u.L8tR:(  
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见票后…日付款…days after sight||…days sight Mevyj;1t  
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见票后…月付款…months after sight||…months sight v!RB(T3  
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同组票据set of bills 7@y!R   
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单张汇票sola of exchange||sole of exchange K^qUlyv  
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远期汇票usance bill||bill at usance Jgv>$u  
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长期汇票long bill & Dl
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短期汇票short bill -"dy z(  
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逾期汇票overdue bill |&RX >UW$W  
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宽限日期days of grace "JLhOTPaHf  
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电汇telegraphic transfer （T.T） [qMO7enu#  
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邮汇postal order||postal note （Am.）||post office order||money order R*{?4NKG  
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本票promissory note （P/N） p#BvlS=D  
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押汇负责书||押汇保证书letter of hypothecation l@J|p#0q  
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副保||抵押品||付属担保物collateral security K0H!Ds9  
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担保书trust receipt||letter of indemnity 4 Wd5Goe:  
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承兑||认付acceptance NWN)b&}  
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单张承兑general acceptance Kf^F#dA  
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有条件承兑qualified acceptance <+,0G`  
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附条件认付conditional acceptance Ic!83-  
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部分认付partial acceptance   ZM, ^R?e