[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。   i\Wdo/c-H  
会计报表statement of account i=#F)AD^5#  
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往来帐目account current #|f~s  
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现在往来帐||存款额current accout O|'1B>X  
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销货帐account sales ?ob
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共同计算帐项joint account /X#z*GX  
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未决帐项outstanding account goZ V.,w  
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贷方帐项credit account||creditor account d%ME@6K)  
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借方帐项debit account||debtor account 5zB~4u  
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应付帐||应付未付帐account payable $>q@SJ1q  
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应收帐||应收未收帐account receivable #b)e4vwCq  
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新交易||新帐new account vHKlLl>*2  
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未决帐||老帐old account 9pD 7 f`  
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现金帐cash account PK2~fJB  
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流水帐running account !8RwO%c(  
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暂记帐||未定帐suspense account cP>o+-)  
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过期帐||延滞帐overdue account||pastdue account 5.0e~zlM-  
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杂项帐户sundry account Ym8}ZW-  
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详细帐单||明细表detail account A%bCMP  
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呆帐bad account 6W2hr2Zy9  
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会计项目title of account ~Ci{3j :]  
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会计薄||帐薄account-book 8p^B hd  
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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 @x&P9M0g  
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明细帐account stated _8?o'<!8?^  
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与…银行开立一户头to open an account with 2\<.0  
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与…银行建立交易to keep account with Z}6^ve  
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继续记帐to keep account 4_?7&G0(  
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与…有交易to have an account with a:STQk V  
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作成会计帐||有往来帐项to make out an account with :Ixx<9c.  
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清算||清理债务to make up an account B2=\2<  
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清洁帐目||与…停止交易to close ones account with tfO#vw,@  
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结帐to close an account =3xE:  
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清理未付款to ask an account||to demand an account Aj>[z8!,  
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结清差额to balance the account with 5N$E()m$  
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清算to settle an account||to liquidate an account||to square an account +|cI:|H>  
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审查帐目||监查帐目to audit an account ;!>Wz9  
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检查帐目to examine an account 6rti '  
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转入A的帐户to charge the amount to As account $"JpFT  
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以计帐方式付款to pay on account /hWd/H]  
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代理某人||为某人on ones account||on account of one )P&9A)8  
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为自己计算||独立帐目on ones own account rM}0%J'  
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由某人收益并负风险on ones account and risk||for ones account and risk jF"YTr6  
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由某人负担for ones account||for account of one .Ce8L&cU  
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按某人指示||列入某人帐户by order and for account of one 8^^[XbH  
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列入5月份帐目for May account $o?@0  
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编入某中帐项下to pass to the account of||to place to the account of PaB!,<A  
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寄出清算书to send in an account||to send in render an account ^4Am %yyT  
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支票薄cheque book SjEAuRDvUz  
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支票陈票人cheque drawer Oc?+M 5  
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持票人cheque holder 2GmpCy`L"  
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不记名支票cheque to bearer||bearer cheque B#%;Qc  
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记名支票||认人支票cheque to order /(C~~XP )  
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到期支票antedated cheque %WFu<^jm  
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未到期支票postdated cheque Rs& @4_D  

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保付支票certified cheque *v%rMU7,  
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未获兑现支票，退票returned cheque 2LY=DL7  
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横线支票crossed cheque eBN)g^  
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普通横线general crossing \6|/RFT  
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特别横线special crossing 5wtTP ;P  
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空白支票blank cheque c/W=$
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失效支票，过期支票stale cheque }w-
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普通支票open cheque 8U2dcx:G3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1,y&d}GW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JYqSL)Ta*t  
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支票换现金||兑现to cash a cheque JEn3`B!*  
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清理票款to clear a cheque 6V9doP]i  
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保证兑现to certify a cheque *2"6fX[  
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填写支票数额to fill up a cheque %u{W7  
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支票上划线to cross a cheque Lju7,/UD  
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开发支票to make out a cheque Q }
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签发支票，开立支票to draw a cheque||to issue a cheque H uw\&E  
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透支支票to overdraw a cheque Z]w#vL
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背书支票to endorse a cheque =`n]/L"Q  
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请付票款||清付票款to pay a cheque||to honour a cheque 8$N8}q%  
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支票退票to dishonour a cheque FUK3)lT  
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拒付支票to refuse a cheque :m=m}3/:  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment C) QKPT  
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见票即付持票人payable to bearer pqM~l&  
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支付指定人payable to order >>[/UFC)n  
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已过期||无效out of date||stale C`rLj5E%  
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请给出票人R/D||refer to drawer (LvS :?T}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V=I"-k}RL  
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文字与数字不一致words and figures differ wmNHT _  
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支票 v4Zb? Yb  
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时间已过account closed 5/",<1  
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更改处应加盖印章alterations require initials }F6<w{|  
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时间已过effects not cleared [./6At&
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停止付款payment stopped `Ycf]2.,$
 
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支票毁损cheque mutilated %A1@&xrbl  
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汇款||寄钱to remit||to send money z2gk[zY&  
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寄票供取款||支票支付to send a cheque for payment uf<@r uN  
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寄款人a remitter i!2TH~zl  
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收款人a remittee A,-6|&F  
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国外汇票foreign Bill 4EI7W ,y  
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国内汇票inland Bill 8bK|:B#6,  
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跟单汇票documentary bill (2ur5uk+  
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空头汇票accommodation bill d F0,Y?  
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原始汇票original bill 6K cD&S/  
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改写||换新票据renewed bill LZPuDf~/  
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即期汇票sight bill||bill on demand ELrsx{p:  
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…days after date||…days after date…日后付款 Z UKf`m[  
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…months after date||…months after date…月后付款 W{z.?$SH  
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见票后…日付款…days after sight||…days sight G;> _<22  
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见票后…月付款…months after sight||…months sight %1pYEHn  
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同组票据set of bills %B.D^]S1:  
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单张汇票sola of exchange||sole of exchange !=;XBd-  
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远期汇票usance bill||bill at usance b~dIk5>O  
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长期汇票long bill **69rN  
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短期汇票short bill kd"N29  
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逾期汇票overdue bill q2HYiH^L  
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宽限日期days of grace 8Sz})U Z  
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电汇telegraphic transfer （T.T） j,]Y$B  
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邮汇postal order||postal note （Am.）||post office order||money order A'P(a`  
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本票promissory note （P/N） }i!J/tJ)b  
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押汇负责书||押汇保证书letter of hypothecation K98i[,rP  
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副保||抵押品||付属担保物collateral security EJ2yO@5O  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance bV/jfV"%E  
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单张承兑general acceptance o.I6ulY8  
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有条件承兑qualified acceptance ?IpLf\n-  
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附条件认付conditional acceptance m8.U &0  
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部分认付partial acceptance   =FD;~