[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。   wbvOf X  
会计报表statement of account t1NGs-S3  
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往来帐目account current  =k>fW7e  
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现在往来帐||存款额current accout _zJ /z  
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销货帐account sales #d06wYz=  
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共同计算帐项joint account X%iJPJLza  
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未决帐项outstanding account qWx{eRp d  
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贷方帐项credit account||creditor account vCNq2l^CW  
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借方帐项debit account||debtor account ~)n[Vf  
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应付帐||应付未付帐account payable %-$BtR2@o  
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应收帐||应收未收帐account receivable {}rnn$HQe  
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新交易||新帐new account '7/
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未决帐||老帐old account Z4c'1-lh  
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现金帐cash account u|T]Ne  
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流水帐running account *W2)!C|  
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暂记帐||未定帐suspense account ?QzL#iO}h  
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过期帐||延滞帐overdue account||pastdue account *9uNM@7&0  
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杂项帐户sundry account t72u%M6  
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详细帐单||明细表detail account XzSl"UPYH  
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呆帐bad account `2LmLFkb  
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会计项目title of account t-o,iaPG3  
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会计薄||帐薄account-book `B4Ilh"d  
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营业报告书||损益计算表account of budiness||business report ]
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借贷细帐||交验帐account rendered dO%f ;m>#  
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明细帐account stated utuWFAGn A  
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与…银行开立一户头to open an account with K>e-IxA);0  
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与…银行建立交易to keep account with $Wj{B@k  
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继续记帐to keep account %(p9AE  
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与…有交易to have an account with )W p7e51  
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作成会计帐||有往来帐项to make out an account with )1B?<4  
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清算||清理债务to make up an account 0$c(<+D  
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清洁帐目||与…停止交易to close ones account with #<"od'{U  
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结帐to close an account A :KZyd"Z  
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清理未付款to ask an account||to demand an account M>m!\bb%.  
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结清差额to balance the account with xBc|rqge  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account ?2da6v,t  

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检查帐目to examine an account %i3[x.M  
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转入A的帐户to charge the amount to As account %G2g @2  
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以计帐方式付款to pay on account TO5y.M|7  
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代理某人||为某人on ones account||on account of one @]#[TbNo  
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为自己计算||独立帐目on ones own account B.od{@I(Xp  
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由某人收益并负风险on ones account and risk||for ones account and risk Tim/7*vx  
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由某人负担for ones account||for account of one Q ~ Ad{yC  
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按某人指示||列入某人帐户by order and for account of one @8m%* pBg  
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列入5月份帐目for May account Ws0)B8y,|  
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编入某中帐项下to pass to the account of||to place to the account of "AXgT[ O  
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寄出清算书to send in an account||to send in render an account dQ rz+_  
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支票薄cheque book >h~ ik/|*  
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支票陈票人cheque drawer VuTTWBx   
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持票人cheque holder #b)
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不记名支票cheque to bearer||bearer cheque ^yl}/OD  
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记名支票||认人支票cheque to order tcl9:2/^]  
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到期支票antedated cheque j$lf>.[I  
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未到期支票postdated cheque (xTGt",_Jo  
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保付支票certified cheque kmu`sk"  
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未获兑现支票，退票returned cheque [7r^fD A  
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横线支票crossed cheque Wuk 8&P3  
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普通横线general crossing B@dCCKc%/  
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特别横线special crossing @Y.r 
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空白支票blank cheque r7?nHF  
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失效支票，过期支票stale cheque H%rNQxA2 +  
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普通支票open cheque _ gYj@ %  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ao.vB']T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;]>)6  
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支票换现金||兑现to cash a cheque b30Jr2[  
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清理票款to clear a cheque !V/\_P!I  
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保证兑现to certify a cheque ~UO}PI`C  
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填写支票数额to fill up a cheque >ZG$8y 'j  
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支票上划线to cross a cheque kAPSVTH$v  
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开发支票to make out a cheque [Eu)~J*
 
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签发支票，开立支票to draw a cheque||to issue a cheque M a$~B0!;s  
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透支支票to overdraw a cheque H2 #o X  
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背书支票to endorse a cheque Khc^q*|C)  
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请付票款||清付票款to pay a cheque||to honour a cheque K@cWg C  
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支票退票to dishonour a cheque _[ Imwu}  
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拒付支票to refuse a cheque 8Ala31   
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拒付支票to stop payment of a cheque 9.M'FCd~M  
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提示要求付款to present for payment At=d//5FFP  
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见票即付持票人payable to bearer |>]@w\]  
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支付指定人payable to order 1s=Q~*f~d  
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已过期||无效out of date||stale <O'U-. Gc  
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请给出票人R/D||refer to drawer UcQ]n0J=Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g_syGQ\  
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文字与数字不一致words and figures differ -\? -  
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支票 W$zRUG-  
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时间已过account closed %`5(
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更改处应加盖印章alterations require initials iXnXZ|M  
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时间已过effects not cleared Y%"$v0D  
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停止付款payment stopped :Pdh##k  
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支票毁损cheque mutilated ~3:hed7:  
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汇款||寄钱to remit||to send money n&;JW6VQS  

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寄票供取款||支票支付to send a cheque for payment #0<pRDXj  
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寄款人a remitter Q*#Lr4cm{  
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收款人a remittee vf3)T;X>  
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国外汇票foreign Bill i`F5  
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国内汇票inland Bill im&N&A  
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跟单汇票documentary bill 3:jxr  
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空头汇票accommodation bill Gn 9oInY1  
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原始汇票original bill dM^ EYW  
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改写||换新票据renewed bill ~2rQ80_  
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即期汇票sight bill||bill on demand A;rk4)lij  
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…days after date||…days after date…日后付款 )=GPhC/sw  
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…months after date||…months after date…月后付款 cu>(;=  
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见票后…日付款…days after sight||…days sight Ld.9.d]  
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见票后…月付款…months after sight||…months sight =At" Q6-O  
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同组票据set of bills &X:;B'   
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单张汇票sola of exchange||sole of exchange ^=^\=9" b  
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远期汇票usance bill||bill at usance QBGm)h?=  
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长期汇票long bill !D['}%
 
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短期汇票short bill n
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逾期汇票overdue bill h=
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宽限日期days of grace z4_ B/Q  
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电汇telegraphic transfer （T.T） kCEuzd=$V  
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邮汇postal order||postal note （Am.）||post office order||money order /UK?&+1qE  
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本票promissory note （P/N） $\*Z  
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押汇负责书||押汇保证书letter of hypothecation w( SY  
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副保||抵押品||付属担保物collateral security x&DqTX?b,  
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担保书trust receipt||letter of indemnity [- 92]  
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承兑||认付acceptance a]fFR~OY  
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单张承兑general acceptance HdtGyh6X0  
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有条件承兑qualified acceptance r=3`Eb"t  
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附条件认付conditional acceptance U/{t" e  
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部分认付partial acceptance   }iDRlE,