[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。   rK~362|mo  
会计报表statement of account CBSJY&:K  
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往来帐目account current dqUhp_f2qK  
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现在往来帐||存款额current accout ]-%ZN+  
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销货帐account sales 4,s : G.g  
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共同计算帐项joint account h#]}J}si  
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未决帐项outstanding account ]N=C%#ki!  
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贷方帐项credit account||creditor account 2z0HB+Y}x  
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借方帐项debit account||debtor account 4#2iL+   
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应付帐||应付未付帐account payable %m+MEh"b5  
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应收帐||应收未收帐account receivable TdQ^^{SRp  
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新交易||新帐new account o~4n8  
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未决帐||老帐old account dhVwS$O )  
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现金帐cash account 23OVy^b  
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流水帐running account i x#  
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暂记帐||未定帐suspense account g8x8
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过期帐||延滞帐overdue account||pastdue account MnS"M[y3  
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杂项帐户sundry account .o8Gi*PEY  
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详细帐单||明细表detail account 4HHf3j!5  
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呆帐bad account hf-S6PEsM  
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会计项目title of account ;uDFd04w [  
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会计薄||帐薄account-book # 9t/j`{  
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营业报告书||损益计算表account of budiness||business report ?xet:#R'  
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借贷细帐||交验帐account rendered 24Fx x9g  
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明细帐account stated X@)lPr$ a  
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与…银行开立一户头to open an account with }0( Na  
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与…银行建立交易to keep account with {E/TC%  
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继续记帐to keep account UVK"%kW#(  
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与…有交易to have an account with ={^#E?  
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作成会计帐||有往来帐项to make out an account with N+5^h(~  
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清算||清理债务to make up an account n^N]iw{G  
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清洁帐目||与…停止交易to close ones account with ]'(7T#  
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结帐to close an account sv"mba.J  
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清理未付款to ask an account||to demand an account Aw;vg/#~md  
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结清差额to balance the account with V( LFH9.Mp  
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清算to settle an account||to liquidate an account||to square an account xc.D!Iav  
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审查帐目||监查帐目to audit an account {$YD-bqY  
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检查帐目to examine an account ,,%:vK+V  
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转入A的帐户to charge the amount to As account qlITQKGG  
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以计帐方式付款to pay on account -{U>} Y)  
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代理某人||为某人on ones account||on account of one $n Sh[{  
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为自己计算||独立帐目on ones own account : q64K?X  
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由某人收益并负风险on ones account and risk||for ones account and risk 'K`Rbhy  
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由某人负担for ones account||for account of one r}0C8(oq  
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按某人指示||列入某人帐户by order and for account of one Fu4EEi  
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列入5月份帐目for May account )nNCB=YF!  
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编入某中帐项下to pass to the account of||to place to the account of w3<"g&n|  
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寄出清算书to send in an account||to send in render an account m0|Ae@g~3  
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支票薄cheque book U=F-]lD  
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支票陈票人cheque drawer 3w/( /|0  
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持票人cheque holder L\b]k,Ksf  
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不记名支票cheque to bearer||bearer cheque vpm ]9>1[  
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记名支票||认人支票cheque to order Abj97S  
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到期支票antedated cheque &/s~? Iq  
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未到期支票postdated cheque tM&n3MWQ  
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保付支票certified cheque !\CG,Ek  
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未获兑现支票，退票returned cheque Sv7 i! j  
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横线支票crossed cheque B&?fM ~J  
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普通横线general crossing YMT8p\#rp  
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特别横线special crossing czI{qi5N  
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空白支票blank cheque V
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失效支票，过期支票stale cheque 7rcA[)<'  
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普通支票open cheque pz7H To;p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x? N.WABr;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges */w7?QOv  
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支票换现金||兑现to cash a cheque 6YmP[%  
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清理票款to clear a cheque 7+nm31,< O  
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保证兑现to certify a cheque @g-G =Ba  
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填写支票数额to fill up a cheque "AC^ rz~U  
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支票上划线to cross a cheque !_~UvxM+  
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开发支票to make out a cheque 8 #}D :(  
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签发支票，开立支票to draw a cheque||to issue a cheque 8Pmdk1 ~  
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透支支票to overdraw a cheque T2FE+A]n9  
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背书支票to endorse a cheque 'cBBt  
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请付票款||清付票款to pay a cheque||to honour a cheque 2`?!+")  
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支票退票to dishonour a cheque J00
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拒付支票to refuse a cheque r;&>iX4B  
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拒付支票to stop payment of a cheque )h{ ]k=  
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提示要求付款to present for payment 2`GOJ,$  
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见票即付持票人payable to bearer *Hz^K0:8(  
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支付指定人payable to order kF"@Ngv.  
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已过期||无效out of date||stale "pP^*9FrA  
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请给出票人R/D||refer to drawer ?i
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {(U %i\F\  
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文字与数字不一致words and figures differ 2EZb )&Q  
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支票 F *FwRj  
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时间已过account closed 6KpHnSW  
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更改处应加盖印章alterations require initials 'Vyt4^$%  
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时间已过effects not cleared 8"sb;
  
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停止付款payment stopped N"nd*?  
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支票毁损cheque mutilated {}3${  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment .Fdgb4>BXX  
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寄款人a remitter ^J$2?!~  
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收款人a remittee :A/d to  
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国外汇票foreign Bill \ExMk<y_&  
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国内汇票inland Bill $<}$DH
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跟单汇票documentary bill Yt;MV)  
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空头汇票accommodation bill %5(I/zB  
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原始汇票original bill ? m DI#~)  
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改写||换新票据renewed bill Q+[n91ey**  
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即期汇票sight bill||bill on demand JRB9rSN^  
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…days after date||…days after date…日后付款 HiZ*+T.B  
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…months after date||…months after date…月后付款 8A##\j)  
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见票后…日付款…days after sight||…days sight ,E S0NA  
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见票后…月付款…months after sight||…months sight xF!,IKlBBp  
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同组票据set of bills ldU?{o:\s  
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单张汇票sola of exchange||sole of exchange wr$("A(  
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远期汇票usance bill||bill at usance "g5^_UP  
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长期汇票long bill _>&X\`D  
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短期汇票short bill B-*+r`@
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逾期汇票overdue bill `KZm0d{H  
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宽限日期days of grace T$8)u'-pa  
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电汇telegraphic transfer （T.T） zYH&i6nj  
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邮汇postal order||postal note （Am.）||post office order||money order #|uCgdi  
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本票promissory note （P/N） )*u8/U  
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押汇负责书||押汇保证书letter of hypothecation * `JYC  
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副保||抵押品||付属担保物collateral security %Tfbsyf%f  
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担保书trust receipt||letter of indemnity vx{}} /B]J  
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承兑||认付acceptance 0-B5`=yU  

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单张承兑general acceptance y#`tgJ:  
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有条件承兑qualified acceptance  \__i  
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附条件认付conditional acceptance Xu{1".\  
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部分认付partial acceptance   <3nMx^