[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。   dC&OjBQ  
会计报表statement of account 6Kl%|VrJs  
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往来帐目account current +ESEAi91  
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现在往来帐||存款额current accout S]}hh,A  
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销货帐account sales Su4&qY
  
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共同计算帐项joint account qjcPJ  
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未决帐项outstanding account (G>S`B  
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贷方帐项credit account||creditor account 8vp* U  
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借方帐项debit account||debtor account Z!/!4( Fh  
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应付帐||应付未付帐account payable X7bS{GT  
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应收帐||应收未收帐account receivable Nf]h8d~  
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新交易||新帐new account <Jf[N=  
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未决帐||老帐old account <hV%OrBz-  
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现金帐cash account %w3Y!7+  
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流水帐running account m]?C @ina  
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暂记帐||未定帐suspense account L25v 7U  
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过期帐||延滞帐overdue account||pastdue account tk
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杂项帐户sundry account 9 WO|g[Y3  
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详细帐单||明细表detail account lDX\"Fq  
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呆帐bad account ccY! OSae  
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会计项目title of account Fd;%wWY.zm  
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会计薄||帐薄account-book rQsY t/  
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营业报告书||损益计算表account of budiness||business report fZgEJsr  
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借贷细帐||交验帐account rendered w(oi6kg  
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明细帐account stated x(+H1D\W  
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与…银行开立一户头to open an account with O8k+R@  
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与…银行建立交易to keep account with 7V2xg h!W  
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继续记帐to keep account x K ;#C  
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与…有交易to have an account with }u]7x:l
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作成会计帐||有往来帐项to make out an account with +-:o+S`q~  
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清算||清理债务to make up an account Nj{;  
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清洁帐目||与…停止交易to close ones account with )I"I[jDw  
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结帐to close an account o]DYS,v  
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清理未付款to ask an account||to demand an account .q<5O
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结清差额to balance the account with w!jY(WKU  
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清算to settle an account||to liquidate an account||to square an account ,AH2/^:%c  
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审查帐目||监查帐目to audit an account j
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检查帐目to examine an account O1!YHo  
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转入A的帐户to charge the amount to As account P$.$M}rMv  
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以计帐方式付款to pay on account 5w%[|%KG:L  
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代理某人||为某人on ones account||on account of one }tL]EW^  
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为自己计算||独立帐目on ones own account MDBqIL]Hc  
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由某人收益并负风险on ones account and risk||for ones account and risk #jsN  
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由某人负担for ones account||for account of one aQ-SrxmO8  
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按某人指示||列入某人帐户by order and for account of one {|'NpV  
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列入5月份帐目for May account NLu[<u U*  
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编入某中帐项下to pass to the account of||to place to the account of UCj:]!P  
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寄出清算书to send in an account||to send in render an account Dp4x\97O  

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支票薄cheque book `
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支票陈票人cheque drawer NwdrJw9  
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持票人cheque holder fg lN_  
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不记名支票cheque to bearer||bearer cheque +43~4_Oj  
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记名支票||认人支票cheque to order $xK\$kw\  
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到期支票antedated cheque r)Vpt fg;  
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未到期支票postdated cheque Ya>AI.!K  
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保付支票certified cheque ti$60Up  
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未获兑现支票，退票returned cheque ]Yf^O @<<>  
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横线支票crossed cheque ,0ilNi>  
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普通横线general crossing 8aC=k@YE  
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特别横线special crossing 4)>UTMF  
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空白支票blank cheque /Oi(5?Jn  
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失效支票，过期支票stale cheque N{ $?u  
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普通支票open cheque }Y|M+0   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BlZB8KI~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9<iM2(IW{  

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支票换现金||兑现to cash a cheque 08{^Ksg  
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清理票款to clear a cheque E.sZjo1  
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保证兑现to certify a cheque e=p_qhBt  
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填写支票数额to fill up a cheque {T,}]oX  
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支票上划线to cross a cheque 2L[!~h2  
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开发支票to make out a cheque -sdzA6dp  
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签发支票，开立支票to draw a cheque||to issue a cheque @8w5Oudvx  
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透支支票to overdraw a cheque @%*@Rar  
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背书支票to endorse a cheque R]Z#VnL@qz  
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请付票款||清付票款to pay a cheque||to honour a cheque KF@%tR}V{  
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支票退票to dishonour a cheque !};Ll=dz  
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拒付支票to refuse a cheque +t1+1Zv  
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拒付支票to stop payment of a cheque I![/bwObG  
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提示要求付款to present for payment N+5f.c+S-  
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见票即付持票人payable to bearer >gq=W5vN(  
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支付指定人payable to order x
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已过期||无效out of date||stale  r3OtQ  
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请给出票人R/D||refer to drawer !B{(EL=g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }TuMMO4+  
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文字与数字不一致words and figures differ CI \O)iB  
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支票 L8zMzm=-  
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时间已过account closed @X h8kvc81  
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更改处应加盖印章alterations require initials " ;8kKR  
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时间已过effects not cleared  +, rm  
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停止付款payment stopped 1.~^QH\p?3  
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支票毁损cheque mutilated s <$*A;t  
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汇款||寄钱to remit||to send money : 9zEne4  
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寄票供取款||支票支付to send a cheque for payment ry* 9  
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寄款人a remitter V0F1X s`  
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收款人a remittee 2qKAO/_O  
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国外汇票foreign Bill {UhpN"'"n  
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国内汇票inland Bill ).$kp
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跟单汇票documentary bill +j6^g*  
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空头汇票accommodation bill B :1r;8{j  
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原始汇票original bill ]5eZLXM  
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改写||换新票据renewed bill ogE|8`Tq^  
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即期汇票sight bill||bill on demand Xm.["&   
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…days after date||…days after date…日后付款 rJcZ a#  
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…months after date||…months after date…月后付款 TbhsOf!  
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见票后…日付款…days after sight||…days sight aaesgF  
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见票后…月付款…months after sight||…months sight K9eu Na  
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同组票据set of bills I~U;M+n*y  
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单张汇票sola of exchange||sole of exchange o_%gFV[q  
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远期汇票usance bill||bill at usance ndB*^nT  
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长期汇票long bill Gw}b8N6E  
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短期汇票short bill  }h_= n>  
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逾期汇票overdue bill GxcW^{;  
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宽限日期days of grace /s~&$(d59o  
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电汇telegraphic transfer （T.T） XYsU)(;j  
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邮汇postal order||postal note （Am.）||post office order||money order t:.ZvA3  
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本票promissory note （P/N） ?513A>U  
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押汇负责书||押汇保证书letter of hypothecation DFF B:<  
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副保||抵押品||付属担保物collateral security n"c3C)  
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担保书trust receipt||letter of indemnity rCdf *;  
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承兑||认付acceptance
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单张承兑general acceptance |;6l1]hk6  
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有条件承兑qualified acceptance jIs2R3B  
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附条件认付conditional acceptance PC}m.tE  
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部分认付partial acceptance   Rr>h8Ni <