[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。   w9imKVry  
会计报表statement of account eByz-,{P  
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往来帐目account current '<<t]kK[N  
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现在往来帐||存款额current accout +'a
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销货帐account sales cI*;k.KU  
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共同计算帐项joint account q9_OGd|P  
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未决帐项outstanding account ~0$&3a<n1  
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贷方帐项credit account||creditor account yf+)6D -9n  
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借方帐项debit account||debtor account /x$nje,.  
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应付帐||应付未付帐account payable :I#V.  
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应收帐||应收未收帐account receivable 3w'tH4C[Y  
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新交易||新帐new account &u !,Hp  
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未决帐||老帐old account 7[)E>XRE  
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现金帐cash account $UwCMPs X  
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流水帐running account !a\^Sk /  
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暂记帐||未定帐suspense account ob]w;"  
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过期帐||延滞帐overdue account||pastdue account UN#S;x*  
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杂项帐户sundry account a<e[e>  
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详细帐单||明细表detail account vY3h3o  
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呆帐bad account i|kRK7[6B  
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会计项目title of account er\|i. Y  
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会计薄||帐薄account-book <_+X 88  
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营业报告书||损益计算表account of budiness||business report /dHF6yW  
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借贷细帐||交验帐account rendered LP=)~K
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明细帐account stated k?}Zg*  
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与…银行开立一户头to open an account with l ,).p  
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与…银行建立交易to keep account with 6LhTBV
 
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继续记帐to keep account ]$hBMuUa  
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与…有交易to have an account with dr"1s-D4IQ  
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作成会计帐||有往来帐项to make out an account with 05R@7[GWq  
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清算||清理债务to make up an account k7^5Bp8=  
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清洁帐目||与…停止交易to close ones account with 4ppz,L,4  
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结帐to close an account 9H~n_  
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清理未付款to ask an account||to demand an account {{1G`;|v9  
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结清差额to balance the account with `@%LzeGz  
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清算to settle an account||to liquidate an account||to square an account {h4E8.E  
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审查帐目||监查帐目to audit an account _dU\JD  
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检查帐目to examine an account c",*h  
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转入A的帐户to charge the amount to As account T{'RV0%   
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以计帐方式付款to pay on account @|!z9Y*  
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代理某人||为某人on ones account||on account of one R-Sym8c  
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为自己计算||独立帐目on ones own account pot~<d`:K"  
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由某人收益并负风险on ones account and risk||for ones account and risk % )n=x ne  
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由某人负担for ones account||for account of one D{!IW!w  
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按某人指示||列入某人帐户by order and for account of one @pxcpXCy  
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列入5月份帐目for May account Debv4Gr;^  

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编入某中帐项下to pass to the account of||to place to the account of m kexc~l  
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寄出清算书to send in an account||to send in render an account w>YDNOk  
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支票薄cheque book pXUS
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支票陈票人cheque drawer =QsYXK7Mn4  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque nrb Ok4Dz  
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记名支票||认人支票cheque to order 36NpfTW  
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到期支票antedated cheque ;aBG,dr}i  
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未到期支票postdated cheque nlYNN/@"  
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保付支票certified cheque ;fJ.8C  
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未获兑现支票，退票returned cheque /ouPg=+Nl  
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横线支票crossed cheque {FGj]*  
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普通横线general crossing sRW<me;  
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特别横线special crossing g  :OI  
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空白支票blank cheque AdmC&!nH  
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失效支票，过期支票stale cheque [e q&C_|D  
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普通支票open cheque OVJ0}5P*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yX5\gO6G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b'g )  
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支票换现金||兑现to cash a cheque s*4dxnS_8  
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清理票款to clear a cheque =%7 -ZH9  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque YR70BOxK  
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支票上划线to cross a cheque yu|>t4#GT  
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开发支票to make out a cheque rOYx b }1  
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签发支票，开立支票to draw a cheque||to issue a cheque )+^+sd  
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透支支票to overdraw a cheque <aw[XFg  
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背书支票to endorse a cheque LeQjvW9y  
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请付票款||清付票款to pay a cheque||to honour a cheque SM'|+ d  
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支票退票to dishonour a cheque GyIV Hby  
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拒付支票to refuse a cheque 1oS/`)  
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拒付支票to stop payment of a cheque >z03{=sAN  
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提示要求付款to present for payment b 6p|q_e  
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见票即付持票人payable to bearer s1rCpzK0  
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支付指定人payable to order NUZl`fu1Z4  
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已过期||无效out of date||stale S!UaH>Rh  
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请给出票人R/D||refer to drawer QY/w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +R&gqja  
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文字与数字不一致words and figures differ vQCy\Gi  
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支票 nKY6[|!#  
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时间已过account closed WJ#[LF!e  
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更改处应加盖印章alterations require initials k:;r2f  
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时间已过effects not cleared d-qUtgqV86  
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停止付款payment stopped +%'(!A?*`  
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支票毁损cheque mutilated ^!d3=}:
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汇款||寄钱to remit||to send money ^[[P*NX3  
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寄票供取款||支票支付to send a cheque for payment HN"Z]/5j  
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寄款人a remitter ]gOy(\B  
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收款人a remittee -RwE%cr  
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国外汇票foreign Bill la!~\wpa  
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国内汇票inland Bill vXs"Dst  
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跟单汇票documentary bill 6x`t{g]f,  
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空头汇票accommodation bill [txE .7p  
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原始汇票original bill e'~3oqSvR  
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改写||换新票据renewed bill m O_af  
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即期汇票sight bill||bill on demand O
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…days after date||…days after date…日后付款 t@(HF-4~=  
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…months after date||…months after date…月后付款 OUnA; _  
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见票后…日付款…days after sight||…days sight c<~H(k'+c  
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见票后…月付款…months after sight||…months sight ?ub35NLa  
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同组票据set of bills ctQ/wrkU  
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单张汇票sola of exchange||sole of exchange  7GGUV  
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远期汇票usance bill||bill at usance xdPx{"C 3  
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长期汇票long bill /v}`l  
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短期汇票short bill NK+o1  
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逾期汇票overdue bill x-c"%Z|  
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宽限日期days of grace =N@t'fOr  
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电汇telegraphic transfer （T.T） IV-{ve6  
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邮汇postal order||postal note （Am.）||post office order||money order AW .F3hN)  
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本票promissory note （P/N） 8t`?#8D}  
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押汇负责书||押汇保证书letter of hypothecation R]dg_Da  
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副保||抵押品||付属担保物collateral security +p^u^a  
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担保书trust receipt||letter of indemnity -M2yw  
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承兑||认付acceptance H]!"Zq k  
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单张承兑general acceptance \9d$@V  
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有条件承兑qualified acceptance p'fYULYE  

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附条件认付conditional acceptance 9l,oP?  
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部分认付partial acceptance   VX/#1StC