[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。   n[a%*i6x  
会计报表statement of account nYC S %\"  
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往来帐目account current (L1O;~$  
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现在往来帐||存款额current accout QUXr#!rPY|  
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销货帐account sales cE,,9M@^  
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共同计算帐项joint account IQ~EL';<w  
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未决帐项outstanding account 6l|
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贷方帐项credit account||creditor account RBeQT=B8~  
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借方帐项debit account||debtor account |JUAR{  
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应付帐||应付未付帐account payable ,f~8:LHq  
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应收帐||应收未收帐account receivable eGrxS;NY  
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新交易||新帐new account wqQrby<  
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未决帐||老帐old account TGG-rA6@Lx  
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现金帐cash account `hl1R3nBM  
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流水帐running account IqjH  
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暂记帐||未定帐suspense account {F$MZ2E  
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过期帐||延滞帐overdue account||pastdue account ca!x{,Cvnj  
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杂项帐户sundry account 
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详细帐单||明细表detail account F,$ypGr  
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呆帐bad account 3ES3,uR  
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会计项目title of account hQDZ%>  
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会计薄||帐薄account-book tcS7 @^'  

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营业报告书||损益计算表account of budiness||business report srfM"Lb'  
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借贷细帐||交验帐account rendered Ax;i;<md  
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明细帐account stated  d365{  
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与…银行开立一户头to open an account with #}{1>g{sXt  
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与…银行建立交易to keep account with $s-HG[lX[  
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继续记帐to keep account !@[@xdV  
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与…有交易to have an account with ]ZOzqh_0C  
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作成会计帐||有往来帐项to make out an account with ^Q$U.sN?R  
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清算||清理债务to make up an account T m0m$l  
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清洁帐目||与…停止交易to close ones account with g^EkRBU  
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结帐to close an account s
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清理未付款to ask an account||to demand an account mzl %h[9iI  
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结清差额to balance the account with $0MP*TFWa  
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清算to settle an account||to liquidate an account||to square an account k-b0Eogp]  
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审查帐目||监查帐目to audit an account Zw[A1!T,  
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检查帐目to examine an account :Sx !jx>W  
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转入A的帐户to charge the amount to As account VHJ-v!  
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以计帐方式付款to pay on account S'
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代理某人||为某人on ones account||on account of one z#8d\X/  
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为自己计算||独立帐目on ones own account 3@r_t|j  
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由某人收益并负风险on ones account and risk||for ones account and risk \#.@*?fk  
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由某人负担for ones account||for account of one cC.=,n  
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按某人指示||列入某人帐户by order and for account of one AZ7  
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列入5月份帐目for May account Y~qv 0O6K  
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编入某中帐项下to pass to the account of||to place to the account of &R54?u^A  

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寄出清算书to send in an account||to send in render an account KLI(Rve24  
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支票薄cheque book Y"GU"n~  
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支票陈票人cheque drawer b_&;i4[  
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持票人cheque holder c?qg i"kS  
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不记名支票cheque to bearer||bearer cheque I$K?,   
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记名支票||认人支票cheque to order ""[(e0oA  
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到期支票antedated cheque .z/M (  
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未到期支票postdated cheque s? /#8 `  
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保付支票certified cheque E5d?toZ,8"  
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未获兑现支票，退票returned cheque yoKl.U"&  
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横线支票crossed cheque :DP%
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普通横线general crossing !xs.[&u8  
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特别横线special crossing k!e \O>+  
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空白支票blank cheque +u%^YBr  
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失效支票，过期支票stale cheque x`@!hJc:[e  
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普通支票open cheque # Ny  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ("{JNA/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NG-Wn+W@b  
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支票换现金||兑现to cash a cheque 5t]}(.0+  
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清理票款to clear a cheque uGm~ Oo  
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保证兑现to certify a cheque hzIP ?0^E  
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填写支票数额to fill up a cheque < aeBhg %  
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支票上划线to cross a cheque `n%uvo}UT  
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开发支票to make out a cheque Qs2E>C  
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签发支票，开立支票to draw a cheque||to issue a cheque K*;e>{p  
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透支支票to overdraw a cheque } ).rD  
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背书支票to endorse a cheque Uc,D&Og  
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请付票款||清付票款to pay a cheque||to honour a cheque @UCI^a~w  
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支票退票to dishonour a cheque ]
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拒付支票to refuse a cheque DBDHe-1[+  
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拒付支票to stop payment of a cheque =zw=Jp  
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提示要求付款to present for payment :s8^nEK  
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见票即付持票人payable to bearer :1h1+b@,  
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支付指定人payable to order +<5q8{]Pk  
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已过期||无效out of date||stale )!+M\fT  
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请给出票人R/D||refer to drawer gO>XNXN{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L%G/%*7;c  
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文字与数字不一致words and figures differ 8MIn~  
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支票 HgH\2QL3&  
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时间已过account closed ra87~kj<  
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更改处应加盖印章alterations require initials k'O^HMAn!  
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时间已过effects not cleared m\9R;$\  
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停止付款payment stopped @Z0?1+k  
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支票毁损cheque mutilated Eb 8vnB#  
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汇款||寄钱to remit||to send money qp#Is{=m  
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寄票供取款||支票支付to send a cheque for payment eBlWwUy*6f  
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寄款人a remitter 1omjP`]|,  
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收款人a remittee 3
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国外汇票foreign Bill Bf5Z  
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国内汇票inland Bill <x!q!;  
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跟单汇票documentary bill EF>vu+YK  
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空头汇票accommodation bill Q,ezAE  
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原始汇票original bill y ;/T.W9!  
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改写||换新票据renewed bill x/fhlf}a}=  
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即期汇票sight bill||bill on demand k!Ym<RD%N  
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…days after date||…days after date…日后付款 P,Z K  
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…months after date||…months after date…月后付款 QGCg~TV;  
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见票后…日付款…days after sight||…days sight 3 <A?  
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见票后…月付款…months after sight||…months sight _4f=\  
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同组票据set of bills ]')  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance _,<@II   
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长期汇票long bill `Hx JE"/  
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短期汇票short bill dw-o71(1d  
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逾期汇票overdue bill 7Y%Si5  
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宽限日期days of grace nK)hv95i_  
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电汇telegraphic transfer （T.T） ~_F<"
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邮汇postal order||postal note （Am.）||post office order||money order C)mR~Ey  
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本票promissory note （P/N） c 'rn8Jo}  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security P&h]uNu  
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担保书trust receipt||letter of indemnity &a+=@Z)kf  
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承兑||认付acceptance 3*E] :l_  
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单张承兑general acceptance 3TRG] 5  
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有条件承兑qualified acceptance +q%b
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附条件认付conditional acceptance LvMA('4  
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部分认付partial acceptance   z<_a4 ffR