[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。   j
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会计报表statement of account }IZw6KiN  
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往来帐目account current 4x q|  
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现在往来帐||存款额current accout s3nO"~tM  
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销货帐account sales 1AN$s  
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共同计算帐项joint account ;*t#:U*  
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未决帐项outstanding account Fz,jnV9=j  
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贷方帐项credit account||creditor account +x}9a~QG#  
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借方帐项debit account||debtor account D?"P\b[/  
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应付帐||应付未付帐account payable C$PS@4'U  
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应收帐||应收未收帐account receivable -u'"l(n)~  
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新交易||新帐new account
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未决帐||老帐old account
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现金帐cash account 2{63:f1c`'  
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流水帐running account >d p/  
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暂记帐||未定帐suspense account rY45.,qWs  
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过期帐||延滞帐overdue account||pastdue account ,GYQ,9:  
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杂项帐户sundry account X'PZCg W  
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详细帐单||明细表detail account d2#
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呆帐bad account #\l
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会计项目title of account ;(/go\m tB  
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会计薄||帐薄account-book ~#3{5* M  
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营业报告书||损益计算表account of budiness||business report >[;@ [4}  
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借贷细帐||交验帐account rendered !\7`I}:  
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明细帐account stated B&a{,.m&q6  
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与…银行开立一户头to open an account with ;b0Q%TDh  
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与…银行建立交易to keep account with ~rBFP)  
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继续记帐to keep account ,_kw}_n=  
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与…有交易to have an account with '\#q7YjaL  
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作成会计帐||有往来帐项to make out an account with o&1mX  
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清算||清理债务to make up an account J=3{<Xl  
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清洁帐目||与…停止交易to close ones account with vMp=\U-~^  
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结帐to close an account 0vqH-)}  
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清理未付款to ask an account||to demand an account _R\F
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结清差额to balance the account with CB#2XS>V  
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清算to settle an account||to liquidate an account||to square an account yf:0u_&]  
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审查帐目||监查帐目to audit an account 7I[[S!((s  
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检查帐目to examine an account RkG?R3 e  
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转入A的帐户to charge the amount to As account rB+ (  
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以计帐方式付款to pay on account k5\V:P=#  
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代理某人||为某人on ones account||on account of one a^&"gGg  
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为自己计算||独立帐目on ones own account @-)S*+8  
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由某人收益并负风险on ones account and risk||for ones account and risk z\tY A  
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由某人负担for ones account||for account of one &G%AQpDW5  
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按某人指示||列入某人帐户by order and for account of one Qf0P"s`  
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列入5月份帐目for May account ?5">50  
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编入某中帐项下to pass to the account of||to place to the account of 1<@lM8&.kO  
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寄出清算书to send in an account||to send in render an account {0j,U\ kb  
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支票薄cheque book BpA7 z/  
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支票陈票人cheque drawer dh]Hf,OLF  

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持票人cheque holder %zc.b  
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不记名支票cheque to bearer||bearer cheque n)cc\JPQ  
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记名支票||认人支票cheque to order fC^d@4ha  
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到期支票antedated cheque LU*mR{B  
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未到期支票postdated cheque 0*^f EoV  
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保付支票certified cheque ;,/G*`81B  
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未获兑现支票，退票returned cheque iw(`7(*  
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横线支票crossed cheque k?pNmKVJM  
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普通横线general crossing ENYc.$r  
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特别横线special crossing K/(Z\lL  
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空白支票blank cheque Dxr4B<  
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失效支票，过期支票stale cheque {=^<yK2q  
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普通支票open cheque 78mJ3 /?rC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w/0;N`YB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {>&M:_`k  
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支票换现金||兑现to cash a cheque zt )WX9  
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清理票款to clear a cheque 1UH_"Q03  
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保证兑现to certify a cheque IC.R4-  
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填写支票数额to fill up a cheque )%?SWuS?N  
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支票上划线to cross a cheque zU>bT20x/  
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开发支票to make out a cheque cp 7;~i3  
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签发支票，开立支票to draw a cheque||to issue a cheque I* JSb9r  
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透支支票to overdraw a cheque (@u"  
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背书支票to endorse a cheque fxX4  !r  
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请付票款||清付票款to pay a cheque||to honour a cheque c"@,|wCUi  
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支票退票to dishonour a cheque Uv/?/;si  
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拒付支票to refuse a cheque  w4p<q68  
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拒付支票to stop payment of a cheque BnLE+
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提示要求付款to present for payment o.
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见票即付持票人payable to bearer 5%Q[X  
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支付指定人payable to order 9gokTFoN  
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已过期||无效out of date||stale z
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请给出票人R/D||refer to drawer #r_&Q`!eU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %@d~)f  
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文字与数字不一致words and figures differ 7EAkY`Op  
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支票 xc +h Fx  
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时间已过account closed {r!X W  
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更改处应加盖印章alterations require initials oLXQ#{([  
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时间已过effects not cleared GU yc
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停止付款payment stopped G*|2qX"o  
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支票毁损cheque mutilated >#RXYDd  
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汇款||寄钱to remit||to send money WBA0! g98  
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寄票供取款||支票支付to send a cheque for payment UEJX0=  
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寄款人a remitter *p.P/w@1  
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收款人a remittee a"{tqNc  
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国外汇票foreign Bill 7K`A2  
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国内汇票inland Bill u8*Uia*vwH  
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跟单汇票documentary bill >sP-)ZeuU[  
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空头汇票accommodation bill 'Z-jj2t}  
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原始汇票original bill .h^."+TJ  
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改写||换新票据renewed bill Pe/cwKCI  
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即期汇票sight bill||bill on demand D:llGdU#2  
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…days after date||…days after date…日后付款 Hq^s U%  
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…months after date||…months after date…月后付款 .8CR \-
  
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见票后…日付款…days after sight||…days sight j ij:}.d6  
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见票后…月付款…months after sight||…months sight j%b/1@I  
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同组票据set of bills 'uBW1,  
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单张汇票sola of exchange||sole of exchange ~d7!)c`z  
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远期汇票usance bill||bill at usance vj^vzFbK  
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长期汇票long bill $)mE"4FE  
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短期汇票short bill Tv3 Bej  
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逾期汇票overdue bill `pE~M05  
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宽限日期days of grace %:N6#;l M  
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电汇telegraphic transfer （T.T） $VhUZGuG>  

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邮汇postal order||postal note （Am.）||post office order||money order SY["dcx+  
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本票promissory note （P/N） {%'(IJ|5z  
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押汇负责书||押汇保证书letter of hypothecation +iir]"8  
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副保||抵押品||付属担保物collateral security D:U:( pg  
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担保书trust receipt||letter of indemnity @ |6n.'f+  
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承兑||认付acceptance 3 ~0Z.!O  
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单张承兑general acceptance Ka&[ Oz<w  
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有条件承兑qualified acceptance !krbGpTVH  
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附条件认付conditional acceptance iv2did4  
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部分认付partial acceptance   ='q:Io?T