[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。   ?FN9rhAC  
会计报表statement of account B22b&0  
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往来帐目account current >rKhlUD  
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现在往来帐||存款额current accout CJp-Y}fGEA  
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销货帐account sales ha5e(Hj?  
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共同计算帐项joint account yxvjg\!&  
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未决帐项outstanding account ^#;RLSv   
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贷方帐项credit account||creditor account 3w6&&R9  
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借方帐项debit account||debtor account 
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应付帐||应付未付帐account payable dKm`14f]@G  
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应收帐||应收未收帐account receivable ,Aj }]h\L  
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新交易||新帐new account y@A6$[%(E|  
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未决帐||老帐old account < eQ[kM  
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现金帐cash account RL*]g*  
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流水帐running account C2G
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暂记帐||未定帐suspense account bnr|Y!T}Bi  
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过期帐||延滞帐overdue account||pastdue account :Fw?{0  
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杂项帐户sundry account kOipH |.x  
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详细帐单||明细表detail account S?4KC^Y5  
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呆帐bad account 7|Dn+=  

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会计项目title of account Hf%_}Du /`  
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会计薄||帐薄account-book M&yqfb[  
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营业报告书||损益计算表account of budiness||business report z0Xa_w=  
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借贷细帐||交验帐account rendered 6Z8l8:r-6  
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明细帐account stated Rd%0\ B  
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与…银行开立一户头to open an account with f#P_xn&et  
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与…银行建立交易to keep account with l1<?ONB.#  
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继续记帐to keep account @~o`#$*|  
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与…有交易to have an account with doD>m?rig3  
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作成会计帐||有往来帐项to make out an account with kG^dqqn6  
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清算||清理债务to make up an account Jqru AW<  
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清洁帐目||与…停止交易to close ones account with l h/&__  
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结帐to close an account mP-2s;q  
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清理未付款to ask an account||to demand an account 84
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结清差额to balance the account with NHiq^ojk  
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清算to settle an account||to liquidate an account||to square an account 9;KJr[FQV  
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审查帐目||监查帐目to audit an account R]QpMj%o  
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检查帐目to examine an account @2' %o<lF  
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转入A的帐户to charge the amount to As account ^?"^Pmw  
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以计帐方式付款to pay on account 7X'y>\^w^>  
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代理某人||为某人on ones account||on account of one m0( E kK  
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为自己计算||独立帐目on ones own account <NB41/  
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由某人收益并负风险on ones account and risk||for ones account and risk [7W(NeMk  
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由某人负担for ones account||for account of one b!a %YLL  
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按某人指示||列入某人帐户by order and for account of one 1dv=xe.  
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列入5月份帐目for May account Q4K+*Fi}  
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编入某中帐项下to pass to the account of||to place to the account of ^:DyT@hQB5  
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寄出清算书to send in an account||to send in render an account Qpu3( `d<  
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支票薄cheque book $G[KT):N  
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支票陈票人cheque drawer S< x:t(  
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持票人cheque holder !F7:i  
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不记名支票cheque to bearer||bearer cheque aZgNPw  
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记名支票||认人支票cheque to order j=j+Nf$  
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到期支票antedated cheque 4VFc|g  
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未到期支票postdated cheque sXB+s
  
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保付支票certified cheque u^=@DO
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未获兑现支票，退票returned cheque ,qy&|4Jz  
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横线支票crossed cheque 7) 0q--B  
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普通横线general crossing XS|mKuMcC  
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特别横线special crossing /{we;Ut=g  
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空白支票blank cheque K:w]>a  
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失效支票，过期支票stale cheque A& =pw#
 
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普通支票open cheque xBWx+ My
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount } J(1V!EA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :gaE Tr  
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支票换现金||兑现to cash a cheque 5H!%0LrJg=  
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清理票款to clear a cheque /.v_N%*-v  
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保证兑现to certify a cheque `Sx .|`x8  
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填写支票数额to fill up a cheque kF2Qv.5!  
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支票上划线to cross a cheque DO%Pwfk
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开发支票to make out a cheque B{99gwMe]  
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签发支票，开立支票to draw a cheque||to issue a cheque 6lZGcRO  
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透支支票to overdraw a cheque ^Rk^XQCh  
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背书支票to endorse a cheque e3pnk =u  
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请付票款||清付票款to pay a cheque||to honour a cheque {RJ52Gx(  
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支票退票to dishonour a cheque W W35&mI)k  
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拒付支票to refuse a cheque +8eVj#N  
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拒付支票to stop payment of a cheque ?F25D2[(  
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提示要求付款to present for payment s*eyTm  
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见票即付持票人payable to bearer cXMa\#P  
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支付指定人payable to order Gg}t-_M  
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已过期||无效out of date||stale >gF-6nPQ  
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请给出票人R/D||refer to drawer hj+p`e S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yZ?$8r  
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文字与数字不一致words and figures differ 8pd&3G+  
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支票 G%Y*q(VrEu  
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时间已过account closed mqubXS;J|P  
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更改处应加盖印章alterations require initials }!Xf&c{7{  
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时间已过effects not cleared S3nB:$_-;  
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停止付款payment stopped g~ eJ YS,  
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支票毁损cheque mutilated YcPKM@xo  
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汇款||寄钱to remit||to send money p!C_:Z5i  
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寄票供取款||支票支付to send a cheque for payment u}^a^B$  
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寄款人a remitter 7ZL,p: f  
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收款人a remittee *xEI Zx  
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国外汇票foreign Bill B?$S~5  }  
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国内汇票inland Bill f+Pg1Q0zI  
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跟单汇票documentary bill MtMvpHk  
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空头汇票accommodation bill t-3v1cv"  
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原始汇票original bill eD>-`'7<  
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改写||换新票据renewed bill 2hj
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即期汇票sight bill||bill on demand "Nk=g~|  
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…days after date||…days after date…日后付款 9}K(Q=
 
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…months after date||…months after date…月后付款 4~]8N@Bii  
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见票后…日付款…days after sight||…days sight Im0+`9Jw  
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见票后…月付款…months after sight||…months sight a"v"n$  
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同组票据set of bills 89:?.'   
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单张汇票sola of exchange||sole of exchange fl5UY$a2-  
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远期汇票usance bill||bill at usance Pq[0vZ_}dN  
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长期汇票long bill PpJE|[]  
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短期汇票short bill }Uq
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逾期汇票overdue bill Ht=6P)  
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宽限日期days of grace uV/HNzC  
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电汇telegraphic transfer （T.T） >zfZw"mEP  
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邮汇postal order||postal note （Am.）||post office order||money order Jegx[*O>b  
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本票promissory note （P/N） &)"7am(S`  
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押汇负责书||押汇保证书letter of hypothecation }G,SqpcG  
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副保||抵押品||付属担保物collateral security /F8\%l+  
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担保书trust receipt||letter of indemnity G|6|;  
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承兑||认付acceptance
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单张承兑general acceptance qY~$wVY(  
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有条件承兑qualified acceptance {,-5k.P[  
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附条件认付conditional acceptance /YugQ.>| l  
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部分认付partial acceptance   A2O_ pbQti