[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。   Uc/+gz Z;  
会计报表statement of account 4XVCHs
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往来帐目account current mF` B#  
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现在往来帐||存款额current accout r0p w_j  
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销货帐account sales *s@Qtgu  
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共同计算帐项joint account +P.+_7+:  
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未决帐项outstanding account ge]STSM0n7  
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贷方帐项credit account||creditor account Mq';S^  
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借方帐项debit account||debtor account >X*Mio8P#  
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应付帐||应付未付帐account payable qzb<J=F
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应收帐||应收未收帐account receivable q^6+!&"  
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新交易||新帐new account
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未决帐||老帐old account >>[G1  
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现金帐cash account #-h\.#s  
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流水帐running account 4DTzSy:x  
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暂记帐||未定帐suspense account *5xJv  

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过期帐||延滞帐overdue account||pastdue account  6m6zA/  
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杂项帐户sundry account RQMEBsI}  
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详细帐单||明细表detail account 5+fLeC;  
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呆帐bad account Ko^c|}mh*!  
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会计项目title of account S(7ro]U9  
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会计薄||帐薄account-book k^OV56  
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营业报告书||损益计算表account of budiness||business report /y>>JxAEb  
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借贷细帐||交验帐account rendered 8|$3OVS  
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明细帐account stated [b$4Shx  
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与…银行开立一户头to open an account with ~.!c~ fke  
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与…银行建立交易to keep account with K5"#~\D  
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继续记帐to keep account ~ Uo)0  
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与…有交易to have an account with F0690v0mB[  
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作成会计帐||有往来帐项to make out an account with }=!,o  
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清算||清理债务to make up an account i9=&;_z  
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清洁帐目||与…停止交易to close ones account with 8?FbtBAn  
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结帐to close an account IMk'#)  
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清理未付款to ask an account||to demand an account { m|pl  
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结清差额to balance the account with |A8/FU2{  
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清算to settle an account||to liquidate an account||to square an account /W<>G7% .  
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审查帐目||监查帐目to audit an account p^iRPI  
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检查帐目to examine an account P+)DsZ0ig  
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转入A的帐户to charge the amount to As account "YB**Y   
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以计帐方式付款to pay on account V_Wwrhua  
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代理某人||为某人on ones account||on account of one H}LS??P  
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为自己计算||独立帐目on ones own account 4 QZ?}iz  
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由某人收益并负风险on ones account and risk||for ones account and risk >O5m5@GK3a  
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由某人负担for ones account||for account of one 0<TD/1wN  
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按某人指示||列入某人帐户by order and for account of one 8?Z4-6!{V,  
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列入5月份帐目for May account <|?K%FP7Z  
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编入某中帐项下to pass to the account of||to place to the account of VxFOYC>p  
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寄出清算书to send in an account||to send in render an account gKg-O  
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支票薄cheque book c)&>$S8*  
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支票陈票人cheque drawer $W;b{H=F  
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持票人cheque holder MCh#="L2  
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不记名支票cheque to bearer||bearer cheque ZX~ _g@  
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记名支票||认人支票cheque to order #%@MGrsK  
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到期支票antedated cheque FEz>[#eOX  
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未到期支票postdated cheque V[a[i>,Z  
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保付支票certified cheque M`D$!BJr  
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未获兑现支票，退票returned cheque ;7Oi!BC  
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横线支票crossed cheque ,)~E
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普通横线general crossing q6`GI6  
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特别横线special crossing ix Z)tNz  
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空白支票blank cheque ED} 31L  
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失效支票，过期支票stale cheque }fhHXGK.  
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普通支票open cheque 9>,Q gp,w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >Cd9fJ&0gP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gp|1?L54  
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支票换现金||兑现to cash a cheque hhRaJ  
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清理票款to clear a cheque  w.kCBDL  
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保证兑现to certify a cheque I>w^2(y  
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填写支票数额to fill up a cheque fU*C/ d3  
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支票上划线to cross a cheque ^GXEJU7U  
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开发支票to make out a cheque lg/sMF>z\f  
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签发支票，开立支票to draw a cheque||to issue a cheque Ob&W_D^=N  

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透支支票to overdraw a cheque B3L4F"  

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背书支票to endorse a cheque r<FQX3  
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请付票款||清付票款to pay a cheque||to honour a cheque )W9_qmYd"  
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支票退票to dishonour a cheque q,,j',8kq/  
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拒付支票to refuse a cheque ;nf&c;D  
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拒付支票to stop payment of a cheque :J%'=_I&H  
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提示要求付款to present for payment Dm4B  
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见票即付持票人payable to bearer 6<76O~hNZ  
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支付指定人payable to order 4Bo<44-,  
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已过期||无效out of date||stale WJcVQMs  
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请给出票人R/D||refer to drawer Z%;)@0~f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W2n*bNI  
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文字与数字不一致words and figures differ .S6ji~;r  
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支票 )DRkS,I  
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时间已过account closed 1(#RN9   
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更改处应加盖印章alterations require initials ,N0uR@GN  
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时间已过effects not cleared v#Sj|47  
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停止付款payment stopped 0 S2v"(_T  
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支票毁损cheque mutilated "'~|}x1Uv  
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汇款||寄钱to remit||to send money /M]eZ~QKD  
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寄票供取款||支票支付to send a cheque for payment B% 2L1T=  
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寄款人a remitter y&y/cML?  
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收款人a remittee 5St`@  
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国外汇票foreign Bill luibB&p1  
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国内汇票inland Bill 6$;L]<$W>  
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跟单汇票documentary bill `bzr_fJ  
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空头汇票accommodation bill g})6V  
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原始汇票original bill \{[D|_   
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改写||换新票据renewed bill r@olC7&  
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即期汇票sight bill||bill on demand "!xvpsy  
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…days after date||…days after date…日后付款 U&,r4>V@h>  
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…months after date||…months after date…月后付款 |~ z8<  
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见票后…日付款…days after sight||…days sight g4zT(,ZY  
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见票后…月付款…months after sight||…months sight BXT80a\  
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同组票据set of bills :[A?A4l  
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单张汇票sola of exchange||sole of exchange 2.^7?ok  
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远期汇票usance bill||bill at usance @:S$|D~  
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长期汇票long bill r$b:1C~  
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短期汇票short bill zb@L)%  
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逾期汇票overdue bill 9`r
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宽限日期days of grace /AK*aRU^  
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电汇telegraphic transfer （T.T） + W V@o'  
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邮汇postal order||postal note （Am.）||post office order||money order I T*fjUY&  
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本票promissory note （P/N） {q5hF5!`)  
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押汇负责书||押汇保证书letter of hypothecation v:'P"uU;4  
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副保||抵押品||付属担保物collateral security TE*>a5C|  
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担保书trust receipt||letter of indemnity M]8eW  
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承兑||认付acceptance 4wM$5  
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单张承兑general acceptance ^c; skV&S  
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有条件承兑qualified acceptance 2vW,.]95M  
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附条件认付conditional acceptance +v`^_  
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部分认付partial acceptance   K|Ij71