[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。   RHF"$6EAFG  
会计报表statement of account 7>Scf  
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往来帐目account current CNB weM  
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现在往来帐||存款额current accout -KiPqE%&G  
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销货帐account sales { *_Ln  
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共同计算帐项joint account #7uH>\r  
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未决帐项outstanding account aBAoSn  
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贷方帐项credit account||creditor account UF9={fN1  
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借方帐项debit account||debtor account !yNU-/K  
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应付帐||应付未付帐account payable g@H<Q('fJ  
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应收帐||应收未收帐account receivable  exWQ~&  
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新交易||新帐new account l$u52e!7  
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未决帐||老帐old account F}Zg3#  
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现金帐cash account 7FwtBO  
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流水帐running account shw?_#?1dy  
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暂记帐||未定帐suspense account Od.@G~  
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过期帐||延滞帐overdue account||pastdue account AMrYT+1  
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杂项帐户sundry account ?g1eW q&  
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详细帐单||明细表detail account >V.?XZ nt  
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呆帐bad account /CALXwL  
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会计项目title of account K^x{rn.Zf  
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会计薄||帐薄account-book ?z&n I#  
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营业报告书||损益计算表account of budiness||business report 3ZT3I1/D  
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借贷细帐||交验帐account rendered <=CABW O.  
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明细帐account stated (KO]>!t  
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与…银行开立一户头to open an account with ]9_t
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与…银行建立交易to keep account with "T[BSj?E  
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继续记帐to keep account @G XKqi  
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与…有交易to have an account with 7r:&%?2:g  
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作成会计帐||有往来帐项to make out an account with P,zQl;  
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清算||清理债务to make up an account z3[J sE%  
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清洁帐目||与…停止交易to close ones account with jD<xpD  
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结帐to close an account Yt=)=n  
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清理未付款to ask an account||to demand an account L!Tvz(_7f6  
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结清差额to balance the account with ic}TiTK  
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清算to settle an account||to liquidate an account||to square an account gT=pO`a  
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审查帐目||监查帐目to audit an account C}uzzG6s  
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检查帐目to examine an account G2y1S/  
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转入A的帐户to charge the amount to As account }M(xN6E  
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以计帐方式付款to pay on account )RTWt`  
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代理某人||为某人on ones account||on account of one 9iJ$M!  
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为自己计算||独立帐目on ones own account :81d~f7  
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由某人收益并负风险on ones account and risk||for ones account and risk nC[aEZ7  
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由某人负担for ones account||for account of one 9MO=f^f-  
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按某人指示||列入某人帐户by order and for account of one nql9SQ'\\  
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列入5月份帐目for May account dG0zA D  
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编入某中帐项下to pass to the account of||to place to the account of X=1o$:7  
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寄出清算书to send in an account||to send in render an account l(87s^_  
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支票薄cheque book sCt)Yp+8}B  
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支票陈票人cheque drawer z k}AGw  
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持票人cheque holder rOE: ap|KL  
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不记名支票cheque to bearer||bearer cheque >P@V D" U  
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记名支票||认人支票cheque to order OqciZ@#5n  
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到期支票antedated cheque U'9z.2"}9  
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未到期支票postdated cheque m }HaJ  
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保付支票certified cheque @>VVB{1@,]  
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未获兑现支票，退票returned cheque o.fqJfpj  
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横线支票crossed cheque }kr?+)wB  
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普通横线general crossing UWKgf? _  
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特别横线special crossing y-bUVw!Y  
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空白支票blank cheque \*e\MOp6  
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失效支票，过期支票stale cheque 6u+aP  
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普通支票open cheque rT/r"vr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y')OmR2h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque l,4O  
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清理票款to clear a cheque )?$[iu7 s  
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保证兑现to certify a cheque "ntP928  
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填写支票数额to fill up a cheque AzOs/q8O  
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支票上划线to cross a cheque jb.H[n,\  
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开发支票to make out a cheque 2jFuF71  
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签发支票，开立支票to draw a cheque||to issue a cheque DW. w=L|5R  
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透支支票to overdraw a cheque nF,F#V8l  
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背书支票to endorse a cheque ITn%  
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请付票款||清付票款to pay a cheque||to honour a cheque vk92j?  
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支票退票to dishonour a cheque 8:,($a/KF  
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拒付支票to refuse a cheque 1xB}Ed*k  
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拒付支票to stop payment of a cheque cFUD$mp  
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提示要求付款to present for payment 1\}vU  
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见票即付持票人payable to bearer l;?:}\sI=  
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支付指定人payable to order ,Qj G|P  
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已过期||无效out of date||stale \)PB p  
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请给出票人R/D||refer to drawer ot0teNF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sh/,"b2!P  
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文字与数字不一致words and figures differ 26V6Y2X  
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支票 u[a-9^&g  
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时间已过account closed 0s n$QmW:  
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更改处应加盖印章alterations require initials  f<o|5r  
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时间已过effects not cleared }8'_M/u\  
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停止付款payment stopped l)r\SE1  
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支票毁损cheque mutilated 7F`\Gz_2  
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汇款||寄钱to remit||to send money wgz]R  
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寄票供取款||支票支付to send a cheque for payment P@y)K!{Nk  
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寄款人a remitter C eEhe  
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收款人a remittee [I;C6p  
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国外汇票foreign Bill VEV?$R7;  
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国内汇票inland Bill =Ti!9_~  
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跟单汇票documentary bill 5Q"yn2b4  
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空头汇票accommodation bill j32*9   
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原始汇票original bill 6TRLHL~B  
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改写||换新票据renewed bill D)MFii1J~  
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即期汇票sight bill||bill on demand 0L;,\&*u  
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…days after date||…days after date…日后付款 =lv(  
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…months after date||…months after date…月后付款 O:v#M]   
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见票后…日付款…days after sight||…days sight y%|Ez  
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见票后…月付款…months after sight||…months sight e O~p"d-|  
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同组票据set of bills lB2F09`  
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单张汇票sola of exchange||sole of exchange (4z_2a(Dl,  
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远期汇票usance bill||bill at usance Zk7!CJVM  
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长期汇票long bill 3h kEjR  
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短期汇票short bill CVY-U|xFY  
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逾期汇票overdue bill Gqq<-drR  
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宽限日期days of grace dM,{:eID  
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电汇telegraphic transfer （T.T） /=V!lRs  
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邮汇postal order||postal note （Am.）||post office order||money order &~<i" W  
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本票promissory note （P/N） /2r&ga&  
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押汇负责书||押汇保证书letter of hypothecation 6."|m+D  
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副保||抵押品||付属担保物collateral security gjJ:s,Fg  
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担保书trust receipt||letter of indemnity 5a5JOl$8  

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承兑||认付acceptance .lg
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单张承兑general acceptance 3ug>,1:6-  
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有条件承兑qualified acceptance M(} T\R  
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附条件认付conditional acceptance YyY?<<z%  
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部分认付partial acceptance   2 I.Q-'@