[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。   2ryg3%+O  
会计报表statement of account  (S&D  
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往来帐目account current _Vt CC
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现在往来帐||存款额current accout O<?.iF%  
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销货帐account sales FaG&U  
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共同计算帐项joint account % )}rQqQ  
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未决帐项outstanding account ^`9O$.'@  
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贷方帐项credit account||creditor account }};AV)}J  
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借方帐项debit account||debtor account -&LF`V&3w  
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应付帐||应付未付帐account payable  ByjgM`
 
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应收帐||应收未收帐account receivable `M,Gsy1h  
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新交易||新帐new account ]/?$DNjCc  
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未决帐||老帐old account i[n3ILn  
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现金帐cash account S2~im?^21  
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流水帐running account s[u*~A  
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暂记帐||未定帐suspense account xc1-($Q,  
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过期帐||延滞帐overdue account||pastdue account l\{r-F N  
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杂项帐户sundry account xZ`h8  
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详细帐单||明细表detail account 0 TOw4pC  
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呆帐bad account lQ?_1H~4=  
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会计项目title of account D<Z ]kR(  
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会计薄||帐薄account-book \&^U9=uq  
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营业报告书||损益计算表account of budiness||business report W% <z|  
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借贷细帐||交验帐account rendered Xrzpn&Y=#  
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明细帐account stated (kSb74*g  
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与…银行开立一户头to open an account with OA&r8WK3  
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与…银行建立交易to keep account with ,?VYrL  
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继续记帐to keep account M~g@y$  
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与…有交易to have an account with "VA'W/yv!  
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作成会计帐||有往来帐项to make out an account with WM GiV  
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清算||清理债务to make up an account 5)p!}hWs  
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清洁帐目||与…停止交易to close ones account with 3SI%>CO}  
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结帐to close an account pm:#@sl  
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清理未付款to ask an account||to demand an account fILD
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结清差额to balance the account with $2$jV1s  
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清算to settle an account||to liquidate an account||to square an account h{CyYsQ  
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审查帐目||监查帐目to audit an account h]k1vp)Q y  
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检查帐目to examine an account b`|,rfq^AZ  
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转入A的帐户to charge the amount to As account Fc a_(jw  
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以计帐方式付款to pay on account =_`cY^ib+  
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代理某人||为某人on ones account||on account of one EP8R[Q0_"  
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为自己计算||独立帐目on ones own account 9HD5A$  
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由某人收益并负风险on ones account and risk||for ones account and risk -<^3!C >  
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由某人负担for ones account||for account of one 4,:)%KB"V  
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按某人指示||列入某人帐户by order and for account of one =v~$&@  
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列入5月份帐目for May account  P'oY+#  
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编入某中帐项下to pass to the account of||to place to the account of l7uEUMV  
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寄出清算书to send in an account||to send in render an account 9,0}}3J  
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支票薄cheque book 'd9cCQ}  
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支票陈票人cheque drawer $ Bdxu  
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持票人cheque holder +(vL~  
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不记名支票cheque to bearer||bearer cheque .;NoKO7)  
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记名支票||认人支票cheque to order T1fX[R ^\  
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到期支票antedated cheque -.hH,zm  
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未到期支票postdated cheque q'<K$4_,%  
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保付支票certified cheque &^@IAjxn  
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未获兑现支票，退票returned cheque UQ)7uYQ5  
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横线支票crossed cheque k0!D9tk  
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普通横线general crossing -xc' P,`  
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特别横线special crossing D`r_ Dz  
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空白支票blank cheque vCtag]H2@  
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失效支票，过期支票stale cheque OX/}j_8E^(  
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普通支票open cheque "M5&&\uT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B$cx '_zF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zMQ|j_l9E  
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支票换现金||兑现to cash a cheque d ;W(Vm6  
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清理票款to clear a cheque e'Th[ wJ  
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保证兑现to certify a cheque y-c2tF@'v  
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填写支票数额to fill up a cheque *"D8E^9  
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支票上划线to cross a cheque U3yIONlt  
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开发支票to make out a cheque *.DTcV  
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签发支票，开立支票to draw a cheque||to issue a cheque Ibd na9z7  
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透支支票to overdraw a cheque {rG`Upp  
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背书支票to endorse a cheque L@|W&N;%a  
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请付票款||清付票款to pay a cheque||to honour a cheque 0pS|t/h0  
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支票退票to dishonour a cheque 0omg%1vt<A  
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拒付支票to refuse a cheque 6N&S3<c4JO  
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拒付支票to stop payment of a cheque Ne<"o]_M  
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提示要求付款to present for payment \*H/YByTb  
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见票即付持票人payable to bearer 0KyujU?sF  
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支付指定人payable to order 8x jJ  
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已过期||无效out of date||stale {4 !%'~  
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请给出票人R/D||refer to drawer ^lT
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds />XfK,c-  
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文字与数字不一致words and figures differ I]>-~_  
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支票 Z9ciS";L  
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时间已过account closed p8
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时间已过effects not cleared ;)[RG\  
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停止付款payment stopped g?UG6mFbE  
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支票毁损cheque mutilated %,MCnu&Z  
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汇款||寄钱to remit||to send money 3j0/&O N  
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寄票供取款||支票支付to send a cheque for payment HGB96,o f9  
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寄款人a remitter jfl7L "2  
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收款人a remittee Iqe4O~)  
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国外汇票foreign Bill wlC_rRj~  
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国内汇票inland Bill 0 '~Jr\4  
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跟单汇票documentary bill oj$D3  
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空头汇票accommodation bill [x k1}D  
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原始汇票original bill 3A4?9>g)KU  
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改写||换新票据renewed bill `9s5 *;Z  
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即期汇票sight bill||bill on demand 8G1Tpn  
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…days after date||…days after date…日后付款 {_ww1'|A  
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…months after date||…months after date…月后付款 * ?rw'  
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见票后…日付款…days after sight||…days sight ZdlZ,vK^.  

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见票后…月付款…months after sight||…months sight k
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同组票据set of bills g>_6O[;t%  
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单张汇票sola of exchange||sole of exchange K:V_,[g
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远期汇票usance bill||bill at usance O:+#k-
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长期汇票long bill J1 a/U@"  
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短期汇票short bill 0 4x[@f`  
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逾期汇票overdue bill TC
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宽限日期days of grace mF%>pj&b  
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电汇telegraphic transfer （T.T） $`i$/FE  
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邮汇postal order||postal note （Am.）||post office order||money order oR[,?qu@f  
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本票promissory note （P/N） hW~,Uqy  
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押汇负责书||押汇保证书letter of hypothecation d8C?m*3J  
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副保||抵押品||付属担保物collateral security _;O$ot\5  
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担保书trust receipt||letter of indemnity 3=o3VGZP  
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承兑||认付acceptance V9`VFO  
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单张承兑general acceptance <K=:_  
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有条件承兑qualified acceptance ?_%*{]mt(  
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附条件认付conditional acceptance mQ;b'0 &  
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部分认付partial acceptance   EA7 8&