[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。   Kn$t_7AF^  
会计报表statement of account !otseI!!/  
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往来帐目account current v$@1q9 5J  
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现在往来帐||存款额current accout =#4>c8MM  
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销货帐account sales !oi {8X@  
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共同计算帐项joint account o1\N) %  
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未决帐项outstanding account ?#<'w(^%#  
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贷方帐项credit account||creditor account =3% GLj  
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借方帐项debit account||debtor account J"h
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应付帐||应付未付帐account payable $<=d[6  
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应收帐||应收未收帐account receivable .K-d
 
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新交易||新帐new account v; ewMiK@E  
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未决帐||老帐old account ro?.w  
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现金帐cash account m@I
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流水帐running account -sf[o"T,j  
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暂记帐||未定帐suspense account 3qu?q D  
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过期帐||延滞帐overdue account||pastdue account U4Y)Jk  
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杂项帐户sundry account pE+:tMH;  
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详细帐单||明细表detail account &{wRBl#  
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呆帐bad account l.;^w  
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会计项目title of account 2Z"\%ZD  
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会计薄||帐薄account-book .DnG}884
 
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营业报告书||损益计算表account of budiness||business report #{k+^7aQ  
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借贷细帐||交验帐account rendered Mxd7X<\$  
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明细帐account stated :To{&T  
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与…银行开立一户头to open an account with wYS r.T8Q  
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与…银行建立交易to keep account with [oXr6M:  
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继续记帐to keep account CNWA!1n^Hy  
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与…有交易to have an account with (A?w|/bZd  
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作成会计帐||有往来帐项to make out an account with MQ' =qR  
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清算||清理债务to make up an account cxPOO#  
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清洁帐目||与…停止交易to close ones account with uE%2kB*]  
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结帐to close an account T$DFTr\\  
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清理未付款to ask an account||to demand an account 9D?JzTsyg  
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结清差额to balance the account with 
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清算to settle an account||to liquidate an account||to square an account %Go/\g   
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审查帐目||监查帐目to audit an account O/&Qzt  
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检查帐目to examine an account aCfWbJ@qiG  
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转入A的帐户to charge the amount to As account 4~d:@Gmk&  
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以计帐方式付款to pay on account vcP_gJz  
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代理某人||为某人on ones account||on account of one ?uF3Q)rCk  
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为自己计算||独立帐目on ones own account *M$$%G(4  
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由某人收益并负风险on ones account and risk||for ones account and risk }fhGofN$e  
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由某人负担for ones account||for account of one :{-/b  
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按某人指示||列入某人帐户by order and for account of one Bv7os3xb  
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列入5月份帐目for May account ]];LA!
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编入某中帐项下to pass to the account of||to place to the account of \.=,}sV2Z  
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寄出清算书to send in an account||to send in render an account Se!B,'C%  
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支票薄cheque book |O*?[|`H  
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支票陈票人cheque drawer {YIVi:4q  
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持票人cheque holder \IOF 9)F  
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不记名支票cheque to bearer||bearer cheque .h
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记名支票||认人支票cheque to order  [4mIww%  
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到期支票antedated cheque %)y-BdSp.  
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未到期支票postdated cheque MVp+2@)}s  
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保付支票certified cheque 9i!
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未获兑现支票，退票returned cheque 5Qxm\?0J
  
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横线支票crossed cheque )fbYP@9>a  
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普通横线general crossing v<gve<]  
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特别横线special crossing _[y<u})  
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空白支票blank cheque !InC8+be  
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失效支票，过期支票stale cheque R(#ZaFuo[  
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普通支票open cheque GNM+sdy+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Jmun^Q/h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XM: \N$
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支票换现金||兑现to cash a cheque +
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清理票款to clear a cheque >]ZW.?
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保证兑现to certify a cheque >4nQ&b.u  
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填写支票数额to fill up a cheque T<o8lL  
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支票上划线to cross a cheque F<Ig(Wl#az  
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开发支票to make out a cheque FR6PY  
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签发支票，开立支票to draw a cheque||to issue a cheque f;obK~b[  
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透支支票to overdraw a cheque * 5(%'3
 
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背书支票to endorse a cheque 'j\mz5#s  
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请付票款||清付票款to pay a cheque||to honour a cheque !JA//{?  
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支票退票to dishonour a cheque *Nur>11D  
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拒付支票to refuse a cheque W>&!~9H  
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拒付支票to stop payment of a cheque i-R}O6  
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提示要求付款to present for payment 2W}jbOy  
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见票即付持票人payable to bearer ba^/Ar(B  
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支付指定人payable to order PCnu?e3F  
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已过期||无效out of date||stale $f+cd8j?o  
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请给出票人R/D||refer to drawer |qpFR)l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9K-,#a  
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文字与数字不一致words and figures differ S84S/y  
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支票 }yw>d\] f  
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时间已过account closed dF*M"|
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更改处应加盖印章alterations require initials X6xs@tgQ  
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时间已过effects not cleared o>|D T(Ib  
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停止付款payment stopped ]~!CJ8d  
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支票毁损cheque mutilated `uC^"R(m  
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汇款||寄钱to remit||to send money zL9:e7o  
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寄票供取款||支票支付to send a cheque for payment g!OcWy)7  
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寄款人a remitter |(CgX 6 l3  
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收款人a remittee ~y"OyOi&  
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国外汇票foreign Bill &.qLE  
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国内汇票inland Bill , K:d/  
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跟单汇票documentary bill l dp$jrNLr  
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空头汇票accommodation bill *\cU}qjk  
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原始汇票original bill ^Cvt^cI  
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改写||换新票据renewed bill 8kvA^r`  
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即期汇票sight bill||bill on demand Y0J:c? ,  
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…days after date||…days after date…日后付款 C6h[L  
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…months after date||…months after date…月后付款 y&bZai8WlE  
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见票后…日付款…days after sight||…days sight Y88N*axDW.  
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见票后…月付款…months after sight||…months sight s,AJR [  
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同组票据set of bills X*w;6 V  
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单张汇票sola of exchange||sole of exchange E9Dy)f]#W  
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远期汇票usance bill||bill at usance f`_{SU"3  

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长期汇票long bill }2:q#}"  
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短期汇票short bill Sw$/Z)1K&  

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逾期汇票overdue bill cIa`pU,6A  
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宽限日期days of grace q/Ji}NGm  
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电汇telegraphic transfer （T.T） GoH.0e Q^  
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邮汇postal order||postal note （Am.）||post office order||money order %++S;#)~  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation u,}>I%21  
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副保||抵押品||付属担保物collateral security bY*_6SPK4  
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担保书trust receipt||letter of indemnity J7e/+W~  
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承兑||认付acceptance KL9JA;"  
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单张承兑general acceptance odJE~\\hw  
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有条件承兑qualified acceptance UEm4):/}  
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附条件认付conditional acceptance NS+uiy  
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部分认付partial acceptance   eb,QT\/G