[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。   glP W9q,f  
会计报表statement of account +@5*_n\e`  
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往来帐目account current ~3s\Q%   
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现在往来帐||存款额current accout
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销货帐account sales 1PjqXgN5p  
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共同计算帐项joint account Hnc<)_DF  
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未决帐项outstanding account y]TNjLpo$  
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贷方帐项credit account||creditor account 4m3pF0k  
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借方帐项debit account||debtor account ~7Jj\@68  
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应付帐||应付未付帐account payable N
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应收帐||应收未收帐account receivable @O%d2bgEWV  
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新交易||新帐new account hX
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未决帐||老帐old account S|?Ht61k  
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现金帐cash account I~.d/!
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流水帐running account yL>wCD,L  
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暂记帐||未定帐suspense account Z2x%  
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过期帐||延滞帐overdue account||pastdue account J\V.J/  
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杂项帐户sundry account xFY< ns  
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详细帐单||明细表detail account tSvklI  
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呆帐bad account _%$(D"^j  
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会计项目title of account ToB^/ n[  
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会计薄||帐薄account-book .V\M/q\Tv  
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营业报告书||损益计算表account of budiness||business report C,!}WB@VME  
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借贷细帐||交验帐account rendered DB>Y#2j4h  
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明细帐account stated VnJ-nfA  
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与…银行开立一户头to open an account with iZy
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与…银行建立交易to keep account with Vd{h|=J  
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继续记帐to keep account /Jc?;@{  
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与…有交易to have an account with @J~y_J{  
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作成会计帐||有往来帐项to make out an account with I~R<}volu  
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清算||清理债务to make up an account 3_atv'I  
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清洁帐目||与…停止交易to close ones account with !40t:+I  
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结帐to close an account vtFA#})~  
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清理未付款to ask an account||to demand an account 3D~Fu8Hg1  
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结清差额to balance the account with $/C<^}A  
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清算to settle an account||to liquidate an account||to square an account Vk_*]wU  
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审查帐目||监查帐目to audit an account Z-<v5aF  

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检查帐目to examine an account DuvP3(K  
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转入A的帐户to charge the amount to As account zs"AYxr  
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以计帐方式付款to pay on account p2~Q  
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代理某人||为某人on ones account||on account of one l3MbCBX2  
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为自己计算||独立帐目on ones own account Dlj=$25  
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由某人收益并负风险on ones account and risk||for ones account and risk !CB
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由某人负担for ones account||for account of one x}x@_w   
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按某人指示||列入某人帐户by order and for account of one aJ)5DlfLR  
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列入5月份帐目for May account Mqh~5NM  
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编入某中帐项下to pass to the account of||to place to the account of +~fu-%,k  
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寄出清算书to send in an account||to send in render an account ~v54$#CB  
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支票薄cheque book >Ed^dsb&  
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支票陈票人cheque drawer GC\/B0!  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque {PVu3W  
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记名支票||认人支票cheque to order ~Op1NE  
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到期支票antedated cheque !xc7~D@om(  
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未到期支票postdated cheque /< :;^B  
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保付支票certified cheque \fz j fZ1n  
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未获兑现支票，退票returned cheque 2$o[  
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横线支票crossed cheque =R'v]SXj  
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普通横线general crossing H+;wnI>@  
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特别横线special crossing |u{QI3 #'  
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空白支票blank cheque Du>HF;Fv  
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失效支票，过期支票stale cheque JLu0;XVK  
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普通支票open cheque OD]J@m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TyWy5J< :+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :*@|"4  
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支票换现金||兑现to cash a cheque :  xZC7"  
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清理票款to clear a cheque g&TCff  
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保证兑现to certify a cheque |V\.[F2Fe  
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填写支票数额to fill up a cheque %GbPrlu  
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支票上划线to cross a cheque mzxvfXSF  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque 0t/y~TrBY  
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透支支票to overdraw a cheque J+
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque 3ZL7N$N}7  
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支票退票to dishonour a cheque :
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拒付支票to refuse a cheque zg Y*|{4Sl  
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拒付支票to stop payment of a cheque @52=3  
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提示要求付款to present for payment aQ&8fteFR  
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见票即付持票人payable to bearer *o e0=  
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支付指定人payable to order S5E,f?l  
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已过期||无效out of date||stale >RL6 Jbo|  
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请给出票人R/D||refer to drawer !OoaE* s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds COan)<Ku  
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文字与数字不一致words and figures differ x#F 1@r8R  
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支票 0'%+X|  
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时间已过account closed 01-\:[{  
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时间已过effects not cleared ]cLEuE^&  
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停止付款payment stopped 7SA-OFM  
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支票毁损cheque mutilated A4#3O5kij  
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汇款||寄钱to remit||to send money EvSnZB1 y  
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寄票供取款||支票支付to send a cheque for payment i)@U.-*5m  
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寄款人a remitter xJ=ZQ)&]  
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收款人a remittee {.aK{ V  
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国外汇票foreign Bill V5e\%  
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国内汇票inland Bill ,<0Rf  
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跟单汇票documentary bill &jXca|wAR  
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空头汇票accommodation bill >G-8FL  
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原始汇票original bill ":UWowJO  
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改写||换新票据renewed bill F:[7^GQZ{  
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即期汇票sight bill||bill on demand Tm%$J  
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…days after date||…days after date…日后付款 I!|y;mh:it  
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…months after date||…months after date…月后付款 }G>v]bV0V  
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见票后…日付款…days after sight||…days sight jGO9n  
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见票后…月付款…months after sight||…months sight Nj0-`j0E  
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同组票据set of bills r5f^WZ$-  
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单张汇票sola of exchange||sole of exchange e%PCe9  
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远期汇票usance bill||bill at usance 7MKD_`g  
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长期汇票long bill lr9=OlH  
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短期汇票short bill X}3P 1.n:  
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逾期汇票overdue bill @)9REA(
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宽限日期days of grace q $t&|{  
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电汇telegraphic transfer （T.T） Bx+d3  
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邮汇postal order||postal note （Am.）||post office order||money order L30>|g  
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本票promissory note （P/N） E|Q{]&$;Z"  
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押汇负责书||押汇保证书letter of hypothecation \^Ep>Pq`]  
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副保||抵押品||付属担保物collateral security `tX@8|  
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担保书trust receipt||letter of indemnity D)y{{g*Lnm  
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承兑||认付acceptance {W-5:~?"  
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单张承兑general acceptance F@<O;b#Ip  
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有条件承兑qualified acceptance WPtMds4  
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附条件认付conditional acceptance X R4)z  
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部分认付partial acceptance  
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