[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。   C`i#7zsH  
会计报表statement of account 9m$"B*&6G  
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往来帐目account current qP#LJPaS  
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现在往来帐||存款额current accout zFm`e:td  
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销货帐account sales Q/]~`S   
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共同计算帐项joint account \[3~*eX6  
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未决帐项outstanding account \KhcNr?ja=  
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贷方帐项credit account||creditor account C;m"
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借方帐项debit account||debtor account b:F;6X0~Hl  
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应付帐||应付未付帐account payable O ^~IY/[  
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应收帐||应收未收帐account receivable e1W9"&4>G{  
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新交易||新帐new account jXA/G%:[  
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未决帐||老帐old account : b`N(]  
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现金帐cash account qg#YQ'vWte  
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流水帐running account Y_[7q<L  
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暂记帐||未定帐suspense account Kb+SssF  
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过期帐||延滞帐overdue account||pastdue account iKo2bC:.&  
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杂项帐户sundry account _33b %  
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详细帐单||明细表detail account qj~=qV0p  
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呆帐bad account f>6{tI5X  
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会计项目title of account dGk"`/@  
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会计薄||帐薄account-book 8/>.g.]  
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营业报告书||损益计算表account of budiness||business report >s/_B//[  
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借贷细帐||交验帐account rendered r2#G|/=@  
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明细帐account stated Brxnl,%\  
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与…银行开立一户头to open an account with H_f8/H  
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与…银行建立交易to keep account with W)ug%@)  
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继续记帐to keep account bxYSZCo*  
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与…有交易to have an account with \\ItN  
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作成会计帐||有往来帐项to make out an account with NpGi3>5  
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清算||清理债务to make up an account OP+*%$wR  
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清洁帐目||与…停止交易to close ones account with l4$ sku-  
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结帐to close an account Dn<3#V  
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清理未付款to ask an account||to demand an account #Ev}Gf+5Q  
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结清差额to balance the account with BYdGK@ouk  
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清算to settle an account||to liquidate an account||to square an account 4P?`< K'  
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审查帐目||监查帐目to audit an account lFf>z}eLy  
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检查帐目to examine an account ?99r>01>  
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转入A的帐户to charge the amount to As account @Oz3A<M  
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以计帐方式付款to pay on account U.Vn|s(`z  
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代理某人||为某人on ones account||on account of one )%p46(]  
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为自己计算||独立帐目on ones own account Q;l%@)m+~  
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由某人收益并负风险on ones account and risk||for ones account and risk 0iC5,  
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由某人负担for ones account||for account of one !S7?:MJ?p\  
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按某人指示||列入某人帐户by order and for account of one )gU:Up24|"  
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列入5月份帐目for May account [V8^}s}tF  
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编入某中帐项下to pass to the account of||to place to the account of ZvXw#0)v  
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寄出清算书to send in an account||to send in render an account 8?'=Aeo  
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支票薄cheque book dR>$vbjh1Z  
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支票陈票人cheque drawer s/>0gu]A8  
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持票人cheque holder )B-[Q#*A-  
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不记名支票cheque to bearer||bearer cheque tNqSCjQ~_c  
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记名支票||认人支票cheque to order Hi\z-P-  
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到期支票antedated cheque ^xgPL'  
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未到期支票postdated cheque -m=!SQ >9  
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保付支票certified cheque Jfv'M<I  
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未获兑现支票，退票returned cheque .k up[d(  
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横线支票crossed cheque |hDN$By  
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普通横线general crossing NP!LBB)=Y  
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特别横线special crossing #?>p
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空白支票blank cheque ~e]l  
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失效支票，过期支票stale cheque FId,/la  
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普通支票open cheque ']^]z".H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %?/vC 6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]%G#x  
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支票换现金||兑现to cash a cheque \SJX
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清理票款to clear a cheque TTo?BVBK  
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保证兑现to certify a cheque jS#YqVuN  
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填写支票数额to fill up a cheque jGDuKb@:  
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支票上划线to cross a cheque VH~ZDZ1P  
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开发支票to make out a cheque cM=_i{c  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque T?{F7  
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背书支票to endorse a cheque =^w:G=ymS  
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请付票款||清付票款to pay a cheque||to honour a cheque JiX-t\V~  
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支票退票to dishonour a cheque "X-"uIc  
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拒付支票to refuse a cheque -D wO*f  
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拒付支票to stop payment of a cheque dMa6hI{k  
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提示要求付款to present for payment >8gb/?z  
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见票即付持票人payable to bearer wU&vkb)k  
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支付指定人payable to order $6/CTQ  
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已过期||无效out of date||stale G]gc*\4  
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请给出票人R/D||refer to drawer  o=C'u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4X$|jGQ\  
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文字与数字不一致words and figures differ 70N Lv  
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支票 X=%e'P*X  
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时间已过account closed Dn+hI_"#_  
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更改处应加盖印章alterations require initials c6MMI]+8  
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时间已过effects not cleared qR9!DQc'  
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停止付款payment stopped +RyV"&v  
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支票毁损cheque mutilated xi15B5_Ps  
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汇款||寄钱to remit||to send money =s,}@iqNO4  
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寄票供取款||支票支付to send a cheque for payment !3 zN [@w,  
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寄款人a remitter |*N;R+b  
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收款人a remittee L`"V_ "Q#0  
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国外汇票foreign Bill *Nur>11D  
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国内汇票inland Bill W>&!~9H  
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跟单汇票documentary bill ku
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空头汇票accommodation bill $ J!PSF8PL  
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原始汇票original bill I/go$@E"  
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改写||换新票据renewed bill m|Sf'5fK  
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即期汇票sight bill||bill on demand AYfL}X<Ig  
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…days after date||…days after date…日后付款 gnw">H  
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…months after date||…months after date…月后付款 gObafIA  
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见票后…日付款…days after sight||…days sight !\cVe;<r  
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见票后…月付款…months after sight||…months sight <,Mf[R2N>  
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同组票据set of bills 9+ |W;  
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单张汇票sola of exchange||sole of exchange eKf5orN  
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远期汇票usance bill||bill at usance ^tIYr<I  
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长期汇票long bill pp GWh  
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短期汇票short bill .o]9 HbIk5  
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逾期汇票overdue bill }aQ*1Vcj  
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宽限日期days of grace _9q byhS7  
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电汇telegraphic transfer （T.T） HZ1nuA  
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邮汇postal order||postal note （Am.）||post office order||money order Q<KF<K'0hg  
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本票promissory note （P/N） ddd2w
  
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押汇负责书||押汇保证书letter of hypothecation 7|jy:F,w%  
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副保||抵押品||付属担保物collateral security ]9c{qm}y  
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担保书trust receipt||letter of indemnity C6h[L  
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承兑||认付acceptance y&bZai8WlE  
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单张承兑general acceptance |_QpB?b  
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有条件承兑qualified acceptance R %q:].  
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附条件认付conditional acceptance d|)ARRW  

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部分认付partial acceptance   :$gs7<z{rm