[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。   FyY;F;4P  
会计报表statement of account wOa_"  
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往来帐目account current Um9=<*p  
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现在往来帐||存款额current accout uM4,_)L  
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销货帐account sales Pb~S{):  
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共同计算帐项joint account 7unu-P<C  
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未决帐项outstanding account /\\C&Px  
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贷方帐项credit account||creditor account wr#+q1v  
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借方帐项debit account||debtor account tdt6*  
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应付帐||应付未付帐account payable v=W%|iZ  
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应收帐||应收未收帐account receivable /Pf7=P  
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新交易||新帐new account $[1 M2>[  
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未决帐||老帐old account AM}OLHj  
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现金帐cash account u(lq9; ;Th  
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流水帐running account RnTPU`  
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暂记帐||未定帐suspense account r2hm`]\8M  
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过期帐||延滞帐overdue account||pastdue account *k=}g][?  
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杂项帐户sundry account *X)OdU  
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详细帐单||明细表detail account ]IoS-)$Z/  
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呆帐bad account [` i;gx[^  
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会计项目title of account c8u&ev.U  
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会计薄||帐薄account-book /Db~ -$K  
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营业报告书||损益计算表account of budiness||business report <2R=!n@b\  
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借贷细帐||交验帐account rendered {j(,Q qB;f  
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明细帐account stated dpE+[O_  
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与…银行开立一户头to open an account with DsP+#PX  
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与…银行建立交易to keep account with T}zOM%]]  
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继续记帐to keep account [jY_ e`S  
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与…有交易to have an account with 0/),ylCj  
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作成会计帐||有往来帐项to make out an account with 6W$k^<S  
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清算||清理债务to make up an account (h2bxfV~+  
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清洁帐目||与…停止交易to close ones account with &%FpNU9
 
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结帐to close an account r`mfLA]d  
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清理未付款to ask an account||to demand an account )=2iGEVW  
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结清差额to balance the account with 6 Rg{^ERf  
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清算to settle an account||to liquidate an account||to square an account @VVBl I  
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审查帐目||监查帐目to audit an account _0ep[r  
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检查帐目to examine an account ~ /]u72?rP  
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转入A的帐户to charge the amount to As account \M<C6m5  
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以计帐方式付款to pay on account <mi*AY  
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代理某人||为某人on ones account||on account of one E2+O-;VN  
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为自己计算||独立帐目on ones own account (TgLCT[@T  
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由某人收益并负风险on ones account and risk||for ones account and risk A )tGB&  
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由某人负担for ones account||for account of one <My4)3  
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按某人指示||列入某人帐户by order and for account of one lpvZ[^G  
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列入5月份帐目for May account =c8xg/  
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编入某中帐项下to pass to the account of||to place to the account of /m"O.17N  
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寄出清算书to send in an account||to send in render an account Z8IY!d  
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支票薄cheque book 6&xpS9  
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支票陈票人cheque drawer J[ ;g \  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque :O)\+s-  
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记名支票||认人支票cheque to order ^`iqa-1  
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到期支票antedated cheque Y.yi
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未到期支票postdated cheque W?TvdeBx  
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保付支票certified cheque ]Xm+-{5?!R  
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未获兑现支票，退票returned cheque 2y`X)  
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横线支票crossed cheque .RW&=1D6  
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普通横线general crossing TGDrTyI?y  
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特别横线special crossing K0A[xkX6  
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空白支票blank cheque */'j[uj  
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失效支票，过期支票stale cheque V7<w9MM  
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普通支票open cheque z!G?T(SpA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O03N$Jq A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LGh#  
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支票换现金||兑现to cash a cheque ]T=o>%  
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清理票款to clear a cheque G%fXHAs.+  
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保证兑现to certify a cheque u p zBd]  
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填写支票数额to fill up a cheque !{F\\D/  
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支票上划线to cross a cheque gm$<U9L\v  
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开发支票to make out a cheque S;"$02]  
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签发支票，开立支票to draw a cheque||to issue a cheque Q sPZ dC  
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透支支票to overdraw a cheque fskc'%x  
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背书支票to endorse a cheque K8uqLSP '  
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请付票款||清付票款to pay a cheque||to honour a cheque g6h=Q3
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支票退票to dishonour a cheque 2E.D0E Cu  
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拒付支票to refuse a cheque 7-}/{o*,5  
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拒付支票to stop payment of a cheque Np?/r}  
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提示要求付款to present for payment -l<[CI  
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见票即付持票人payable to bearer 9-.`~v  
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支付指定人payable to order (X|lK.W y  
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已过期||无效out of date||stale e9eBD   
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请给出票人R/D||refer to drawer GTW
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #+;0=6+SM  
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文字与数字不一致words and figures differ #po }Y  
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支票 bdr!|WZ  
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时间已过account closed PxgLt2dXa  
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更改处应加盖印章alterations require initials fg8U*7  
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时间已过effects not cleared QfsTUAfR  
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停止付款payment stopped A[X~:p.^G  
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支票毁损cheque mutilated \S"YLRn"  
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汇款||寄钱to remit||to send money (Y?"L_pC  
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寄票供取款||支票支付to send a cheque for payment )qx,>PL  
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寄款人a remitter KRh95B GU  
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收款人a remittee 3re|=_ Hy  
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国外汇票foreign Bill ckPI^0A!  
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国内汇票inland Bill 2u|}gZts  
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跟单汇票documentary bill &r Lg/UEV-  
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空头汇票accommodation bill 7J@D})si  
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原始汇票original bill (C EXPf  
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改写||换新票据renewed bill `Vqpo/  
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即期汇票sight bill||bill on demand Qpc+1{BQ  
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…days after date||…days after date…日后付款 V_g9
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…months after date||…months after date…月后付款 jK^'s6i#  
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见票后…日付款…days after sight||…days sight e'c~;Z\A
 
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见票后…月付款…months after sight||…months sight EQkv&k 5X  
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同组票据set of bills $:%?-xy(  
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单张汇票sola of exchange||sole of exchange wPDA_ns~  
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远期汇票usance bill||bill at usance Syn>;FX  
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长期汇票long bill I-NzGx2u  
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短期汇票short bill pC2r{-  
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逾期汇票overdue bill xS` %3+|  
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宽限日期days of grace )k0P' zGb  
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电汇telegraphic transfer （T.T） F7`3,SzHp  
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邮汇postal order||postal note （Am.）||post office order||money order |~bl%g8xP  
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本票promissory note （P/N） 9cAb\5c|  
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押汇负责书||押汇保证书letter of hypothecation rLNo7i  
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副保||抵押品||付属担保物collateral security w4 <FC$  
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担保书trust receipt||letter of indemnity S*6P=O*  
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承兑||认付acceptance <8p53*a  
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单张承兑general acceptance <Brq7:n|  
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有条件承兑qualified acceptance s)#FqB8  
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附条件认付conditional acceptance y~An'+yBa  
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部分认付partial acceptance   \5 IB/*