[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。   ,~=z_G`R  
会计报表statement of account l#5k8+s  
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往来帐目account current sLpCWIy  
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现在往来帐||存款额current accout NXG}0`QVT  
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销货帐account sales a?Qcf;o  
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共同计算帐项joint account aR(Z~z;C  
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未决帐项outstanding account 6w`}+3  
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贷方帐项credit account||creditor account NtP.)  
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借方帐项debit account||debtor account 3S2 p:\]  
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应付帐||应付未付帐account payable CR|&VxA  
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应收帐||应收未收帐account receivable u P'w.nA&2  
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新交易||新帐new account -D^y)  
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未决帐||老帐old account ]GPz>k  
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现金帐cash account 9
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流水帐running account $izpH  
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暂记帐||未定帐suspense account TdOWdPvYj  
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过期帐||延滞帐overdue account||pastdue account &"6ktKrIg  
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杂项帐户sundry account adPU)k_j:  
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详细帐单||明细表detail account Hh=::Bi  
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呆帐bad account Uht:wEr  
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会计项目title of account 'Mhdw
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会计薄||帐薄account-book uB"m!dL  
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营业报告书||损益计算表account of budiness||business report =QO[zke:  
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借贷细帐||交验帐account rendered w/Dm  
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明细帐account stated Nmq5Tv  
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与…银行开立一户头to open an account with :2d9ZDyD  
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与…银行建立交易to keep account with }H^
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继续记帐to keep account >~InO^R`5  
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与…有交易to have an account with .HJHJ.Js8X  
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作成会计帐||有往来帐项to make out an account with f#MN-1[67  
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清算||清理债务to make up an account :|Ty 0>k  
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清洁帐目||与…停止交易to close ones account with I2Rp=L:z5  
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结帐to close an account KPqI(  
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清理未付款to ask an account||to demand an account <3CrCEPC  

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结清差额to balance the account with 8~>3&jX  
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清算to settle an account||to liquidate an account||to square an account r2w7lf66!  
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审查帐目||监查帐目to audit an account T]`" Xl8  
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检查帐目to examine an account "(GeW286k  
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转入A的帐户to charge the amount to As account 3\ed4D  
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以计帐方式付款to pay on account !}?]&[N=  
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代理某人||为某人on ones account||on account of one dZZ/(oE>  
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为自己计算||独立帐目on ones own account rD gl@B
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由某人收益并负风险on ones account and risk||for ones account and risk ]vMft?  
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由某人负担for ones account||for account of one v3Kqs:"\  
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按某人指示||列入某人帐户by order and for account of one ;7}*Xr|  
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列入5月份帐目for May account tEl_A"^e  
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编入某中帐项下to pass to the account of||to place to the account of %0QYkHdFR`  
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寄出清算书to send in an account||to send in render an account $v,_8{ !  
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支票薄cheque book 8}2 `^<U  
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支票陈票人cheque drawer 7o3f5"z  
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持票人cheque holder t$b`Am  
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不记名支票cheque to bearer||bearer cheque =>9`qcNW_  
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记名支票||认人支票cheque to order K\#+;\V  
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到期支票antedated cheque L]Uy+[gg  
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未到期支票postdated cheque n=`UhC  
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保付支票certified cheque HQ"D>hsuU  
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未获兑现支票，退票returned cheque ^vUdf.n9  
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横线支票crossed cheque m6s32??m  
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普通横线general crossing a!;?!f-i  
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特别横线special crossing X=lOwPvP  
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空白支票blank cheque ) b?HK SqI  
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失效支票，过期支票stale cheque P'[w9'B  
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普通支票open cheque M%Ov6u<I8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~u3E+w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges al1Uf]xh  
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支票换现金||兑现to cash a cheque :`25@<*u  
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清理票款to clear a cheque qlO(z5Ak  
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保证兑现to certify a cheque x pT85D  
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填写支票数额to fill up a cheque ZBi|BD  
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支票上划线to cross a cheque 3+rud9T  
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开发支票to make out a cheque n]jZ2{g+   
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签发支票，开立支票to draw a cheque||to issue a cheque  `C9/=  
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透支支票to overdraw a cheque *DcJ).  
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背书支票to endorse a cheque HG{r\jh
 
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请付票款||清付票款to pay a cheque||to honour a cheque )2~Iqzc4  
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支票退票to dishonour a cheque p;$Vw6W=  
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拒付支票to refuse a cheque d[eN#<  
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拒付支票to stop payment of a cheque ruiAEC<Ej  
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提示要求付款to present for payment {kVhht]X  
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见票即付持票人payable to bearer 2?J[D7  
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支付指定人payable to order bruM#T@}  
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已过期||无效out of date||stale Ni bOtIZ  
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请给出票人R/D||refer to drawer Ed
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fZ8at  
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文字与数字不一致words and figures differ SI-G7e)3;>  
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支票 #* r u*  
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时间已过account closed --X1oC52A  
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更改处应加盖印章alterations require initials ^dc~hD  
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时间已过effects not cleared ~ QVN^8WPg  
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停止付款payment stopped /d<"{\o  
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支票毁损cheque mutilated Xn<~ln  
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汇款||寄钱to remit||to send money wTT_jyH)  
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寄票供取款||支票支付to send a cheque for payment X[F<sxw  
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寄款人a remitter 1O<Gg<<,e  
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收款人a remittee [8T   
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国外汇票foreign Bill YJioR4+q  
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国内汇票inland Bill yS*s[vT  
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跟单汇票documentary bill F4=+xd >0  
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空头汇票accommodation bill c^N'g!on  
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原始汇票original bill 35 Y#eU2]  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand k>W5ts2+  
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…days after date||…days after date…日后付款 HwE1cOT  
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…months after date||…months after date…月后付款 9t`Z_HwdCb  
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见票后…日付款…days after sight||…days sight -EwtO4vLJ  
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见票后…月付款…months after sight||…months sight aJnZco6  
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同组票据set of bills jU4*fzsZI  
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单张汇票sola of exchange||sole of exchange ZI<p%IQ  
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远期汇票usance bill||bill at usance TEgmE9^`)7  
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长期汇票long bill 9fWr{fx  
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短期汇票short bill ?V6+o`bm  
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逾期汇票overdue bill GJ>vL  
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宽限日期days of grace $Cr? }'a  
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电汇telegraphic transfer （T.T） G\ twx ;  
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邮汇postal order||postal note （Am.）||post office order||money order M2[ywab  
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本票promissory note （P/N） l}>gG[q!  
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押汇负责书||押汇保证书letter of hypothecation >\Qyg>Md]  
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副保||抵押品||付属担保物collateral security (7nWv43  
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担保书trust receipt||letter of indemnity M) 9Ss  
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承兑||认付acceptance \h6_m)*H4  
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单张承兑general acceptance F+vgkqs@9  
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有条件承兑qualified acceptance ?i*kwEj=  
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附条件认付conditional acceptance M%f96XUM  
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部分认付partial acceptance   }Vw"7