[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。   @8yFM%  
会计报表statement of account z-gG(  
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往来帐目account current a@ }r[0O  
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现在往来帐||存款额current accout ZY$@_DOB}  
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销货帐account sales :9#{p^:o  
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共同计算帐项joint account _O9H._E  
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未决帐项outstanding account G$uOk?R#5c  
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贷方帐项credit account||creditor account >ImM~SR)  
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借方帐项debit account||debtor account bTp2)a^G  
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应付帐||应付未付帐account payable U*"cf>dB(  
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应收帐||应收未收帐account receivable k|Yv8+XT  
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新交易||新帐new account sxwW9 _C  
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未决帐||老帐old account :_,]?n  
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现金帐cash account s_Oh >y?Aq  
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流水帐running account 6aZt4Lw2\  
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暂记帐||未定帐suspense account eGe[sv"k  
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过期帐||延滞帐overdue account||pastdue account _Z66[T+M  
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杂项帐户sundry account _[vdY|_  
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详细帐单||明细表detail account -wRyMY_D  
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呆帐bad account ]%<Q:+38  
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会计项目title of account gAr`hXO  
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会计薄||帐薄account-book =yTa,PY  
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营业报告书||损益计算表account of budiness||business report L;--d`[  
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借贷细帐||交验帐account rendered bQdSX8: !R  
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明细帐account stated .A*VLF*m  
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与…银行开立一户头to open an account with $W/+nmb)@K  
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与…银行建立交易to keep account with xBL$]>  
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继续记帐to keep account ]{,Gf2v;;d  
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与…有交易to have an account with mvHh"NJ  
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作成会计帐||有往来帐项to make out an account with <G~}N  
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清算||清理债务to make up an account Lj&1K~U  
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清洁帐目||与…停止交易to close ones account with Rg
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结帐to close an account bBUbw*DF)  
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清理未付款to ask an account||to demand an account M.ZEqV+
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结清差额to balance the account with .i{>Z  
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清算to settle an account||to liquidate an account||to square an account .:}.b"%m  
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审查帐目||监查帐目to audit an account :s'o~  
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检查帐目to examine an account WnD^F>  

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转入A的帐户to charge the amount to As account iO!27y  
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以计帐方式付款to pay on account q=|R
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代理某人||为某人on ones account||on account of one P @zz"~f7  
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为自己计算||独立帐目on ones own account `/z_rqJ0CL  
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由某人收益并负风险on ones account and risk||for ones account and risk w{pUUo:<  
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由某人负担for ones account||for account of one U4Z[!s$  
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按某人指示||列入某人帐户by order and for account of one >aju k  
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列入5月份帐目for May account zbN
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编入某中帐项下to pass to the account of||to place to the account of jk$86ma!  
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寄出清算书to send in an account||to send in render an account `-_N@E1'>  
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支票薄cheque book ~4\,&HH  
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支票陈票人cheque drawer R[LsE^  
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持票人cheque holder ,w{m3;]_%  
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不记名支票cheque to bearer||bearer cheque _tAQ=eBO  
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记名支票||认人支票cheque to order 'xnnLCm.
 
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到期支票antedated cheque Q$ri=uB;+  
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未到期支票postdated cheque  /qU>5;  
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保付支票certified cheque p@YB?#Im  
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未获兑现支票，退票returned cheque Xl_Uz8Hp  
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横线支票crossed cheque jN 0k9O>  
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普通横线general crossing ] asBd"  
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特别横线special crossing Thr*^0$C  
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空白支票blank cheque 2Y!S_Hw8  
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失效支票，过期支票stale cheque i/So6jW  
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普通支票open cheque Jb["4X;h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zTbVp8\pI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &w8)* T  
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支票换现金||兑现to cash a cheque dq1:s1  
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清理票款to clear a cheque RP5+d  
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保证兑现to certify a cheque 6]
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填写支票数额to fill up a cheque ^u}L;` L  
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支票上划线to cross a cheque K_?W\Yg   
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开发支票to make out a cheque #rO8Kf  
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签发支票，开立支票to draw a cheque||to issue a cheque 6 5y+Z  
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透支支票to overdraw a cheque r:&`$8$  
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背书支票to endorse a cheque kr$b^"Ku  
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请付票款||清付票款to pay a cheque||to honour a cheque 63`{.yZ*z  
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支票退票to dishonour a cheque B+^(ktZp@  
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拒付支票to refuse a cheque ,rJXy_  
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拒付支票to stop payment of a cheque 2z\zh[(w  
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提示要求付款to present for payment E0`Lg c  
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见票即付持票人payable to bearer *tm0R>?!  
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支付指定人payable to order DW)2 m;  

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已过期||无效out of date||stale sdQkT#%y  
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请给出票人R/D||refer to drawer R+&jD;U{
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Sm~l:v0%  
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文字与数字不一致words and figures differ 
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支票 LBF 1;zjK  
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时间已过account closed fu90]upz~  
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更改处应加盖印章alterations require initials +[5.WC7J  
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时间已过effects not cleared {J^lX/D  
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停止付款payment stopped }N*_KzPIa  
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支票毁损cheque mutilated Offu9`DiZ  
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汇款||寄钱to remit||to send money #lkM=lY'  
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寄票供取款||支票支付to send a cheque for payment 8stwg'  
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寄款人a remitter gCxAG  
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收款人a remittee *k19LI.5  
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国外汇票foreign Bill uV=Qp1~  
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国内汇票inland Bill ]niJGt  
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跟单汇票documentary bill  n(el]_d  
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空头汇票accommodation bill +-G<c6 |  
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原始汇票original bill l\sU  
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改写||换新票据renewed bill B` k\EL'  
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即期汇票sight bill||bill on demand 0q'w8]m  
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…days after date||…days after date…日后付款 3.qTLga|}  
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…months after date||…months after date…月后付款 -*XCxU'  
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见票后…日付款…days after sight||…days sight DrO2y  
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见票后…月付款…months after sight||…months sight W]5USFan  
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同组票据set of bills Zib)P&  
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单张汇票sola of exchange||sole of exchange tz&y*e&  
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远期汇票usance bill||bill at usance uECsh2Uin  
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长期汇票long bill p^'3Odd|O  
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短期汇票short bill (bh95X  
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逾期汇票overdue bill |H!9f ZO  
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宽限日期days of grace )u
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电汇telegraphic transfer （T.T） lf!FTm7  
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邮汇postal order||postal note （Am.）||post office order||money order $]rj73p^tH  
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本票promissory note （P/N） H Tz  
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押汇负责书||押汇保证书letter of hypothecation w/IZDMBf|  
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副保||抵押品||付属担保物collateral security }@^4,FKJ  
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担保书trust receipt||letter of indemnity tu5*Qp\  
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承兑||认付acceptance Y9`5G%  
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单张承兑general acceptance c-Pw]Ju  
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有条件承兑qualified acceptance Z?O*'#yn  
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附条件认付conditional acceptance a<h1\ `H7  
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部分认付partial acceptance   3S&U!