[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。   /@9Q:'P  
会计报表statement of account g NI1W@)  
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往来帐目account current Ng #psN  
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现在往来帐||存款额current accout ' @! &{N  
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销货帐account sales iJTG+gx  
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共同计算帐项joint account xg p)G!  
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未决帐项outstanding account \]
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贷方帐项credit account||creditor account -h8mJ D%Oi  
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借方帐项debit account||debtor account BValU  
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应付帐||应付未付帐account payable xU\!UVQ/  
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应收帐||应收未收帐account receivable YdI6|o@vc  
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新交易||新帐new account I(6%'s2  
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未决帐||老帐old account SrA6}kS  
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现金帐cash account dwn|1%D  
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流水帐running account P~(&lu/;P  
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暂记帐||未定帐suspense account za6 hyd^  
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过期帐||延滞帐overdue account||pastdue account -t
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杂项帐户sundry account IiKU=^~w  
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详细帐单||明细表detail account jzi%[c<G  
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呆帐bad account #W:.Fsq  
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会计项目title of account %~eu&\os  
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会计薄||帐薄account-book Ps! \k%FUl  
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营业报告书||损益计算表account of budiness||business report .yDR2sW  
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借贷细帐||交验帐account rendered <a CzB7x  
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明细帐account stated !rx5 i  
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与…银行开立一户头to open an account with P EzT|uY  
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与…银行建立交易to keep account with y]Q/(O  
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继续记帐to keep account 8pm Ww?  
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与…有交易to have an account with wC1)\ld  
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作成会计帐||有往来帐项to make out an account with 5"#xbvRS0H  
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清算||清理债务to make up an account CIR2sr0a  
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清洁帐目||与…停止交易to close ones account with >wV2` 6  
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结帐to close an account `?N|{kb  
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清理未付款to ask an account||to demand an account BBoVn^Z*R  
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结清差额to balance the account with Oi!uJofW  
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清算to settle an account||to liquidate an account||to square an account #w[Ie+  
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审查帐目||监查帐目to audit an account grCz@i  
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检查帐目to examine an account p\|*ff0  
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转入A的帐户to charge the amount to As account \g;-q9g;O  
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以计帐方式付款to pay on account XCZNvLG  
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代理某人||为某人on ones account||on account of one 8<g9 ~L  
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为自己计算||独立帐目on ones own account >uDE<MUC  
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由某人收益并负风险on ones account and risk||for ones account and risk & Ukh  
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由某人负担for ones account||for account of one q vGkTE  
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按某人指示||列入某人帐户by order and for account of one t=(CCq_N,  
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列入5月份帐目for May account  b$1W>  
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编入某中帐项下to pass to the account of||to place to the account of V17SJSC-  
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寄出清算书to send in an account||to send in render an account x\R 8W8M  
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支票薄cheque book ]728x["(19  
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支票陈票人cheque drawer xF8^#J6>  
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持票人cheque holder Dm0Ts~  
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不记名支票cheque to bearer||bearer cheque ii:E>O(0B  
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记名支票||认人支票cheque to order %qqX-SF0C  
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到期支票antedated cheque /I/gbmc)  
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未到期支票postdated cheque ^>ICycJ  
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保付支票certified cheque Ri mz~}+  
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未获兑现支票，退票returned cheque H%z9VJ*!0  
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横线支票crossed cheque z[~ph/
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普通横线general crossing b>Em~NMu_  
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特别横线special crossing C_ 4(-OWq  
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空白支票blank cheque 3JJE
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失效支票，过期支票stale cheque wFX>y^ 1  
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普通支票open cheque _ ,~D]JYE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xh`4s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F+Q(^Nk  
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支票换现金||兑现to cash a cheque =Hf`yH\#  
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清理票款to clear a cheque $WICyI{$  
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保证兑现to certify a cheque bTepTWv  
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填写支票数额to fill up a cheque ~U$ioQy<  
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支票上划线to cross a cheque PSREQK@}E  
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开发支票to make out a cheque 'Hv=\p4$1  
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签发支票，开立支票to draw a cheque||to issue a cheque HVH<S  
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透支支票to overdraw a cheque A3eus
 
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背书支票to endorse a cheque @5tGI U;1  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque $iMbtA5aQ  
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拒付支票to refuse a cheque N:~CN1  
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拒付支票to stop payment of a cheque L['g')g.  
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提示要求付款to present for payment 5gg
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见票即付持票人payable to bearer ]=vRjw  
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支付指定人payable to order H6Q!~o\"H  
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已过期||无效out of date||stale Lq]t6o]  
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请给出票人R/D||refer to drawer bx:j`5Uj`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .f-s+J&ED  
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文字与数字不一致words and figures differ 1~y\MD*-j  
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支票 O&evv8 6L  
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时间已过account closed gt\*9P   
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更改处应加盖印章alterations require initials s|D[_N!|  
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时间已过effects not cleared ;4k/h/o1#  
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停止付款payment stopped (05a9  
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支票毁损cheque mutilated e]@ B61lc  
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汇款||寄钱to remit||to send money jqQGn"!  
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寄票供取款||支票支付to send a cheque for payment Y
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寄款人a remitter (l}nwyh5  
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收款人a remittee KqvM5$3  
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国外汇票foreign Bill jH[{V[<#X  
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国内汇票inland Bill zU";\);  
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跟单汇票documentary bill wDKA1i%G  
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空头汇票accommodation bill 9>ML;$T&  
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原始汇票original bill gH/(4h  
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改写||换新票据renewed bill lh-zE5;  
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即期汇票sight bill||bill on demand 9,$ n6t;  
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…days after date||…days after date…日后付款 i([|@Y=  
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…months after date||…months after date…月后付款 i}~U/.P   
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见票后…日付款…days after sight||…days sight qjH/E6GGg  
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见票后…月付款…months after sight||…months sight 35Fs/Gf-n  
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同组票据set of bills y)T|1)  
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单张汇票sola of exchange||sole of exchange )@6iQ  
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远期汇票usance bill||bill at usance |\N))K-2D  
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长期汇票long bill [q~3$mjQ  
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短期汇票short bill T26'b .  
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逾期汇票overdue bill &+df@U6i  
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宽限日期days of grace O
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电汇telegraphic transfer （T.T） tF!-}{c"k  
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邮汇postal order||postal note （Am.）||post office order||money order %=5m!
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本票promissory note （P/N） @"0n8y  
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押汇负责书||押汇保证书letter of hypothecation .p-T >  
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副保||抵押品||付属担保物collateral security 8:jakOeT  
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担保书trust receipt||letter of indemnity @O)1Hnm  
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承兑||认付acceptance )0{ZZ-beG  
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单张承兑general acceptance !
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有条件承兑qualified acceptance lVS.XQ2<  
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附条件认付conditional acceptance rF=\H3`p3  
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部分认付partial acceptance   2E0$R%\