[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。   BU O8Z]  
会计报表statement of account TR9dpt+T  
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往来帐目account current m#^;V  
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现在往来帐||存款额current accout y9~:[jB  
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销货帐account sales G5NAwpZf  
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共同计算帐项joint account N_E)f  
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未决帐项outstanding account 24k;.o  
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贷方帐项credit account||creditor account Y/f8rN  
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借方帐项debit account||debtor account d wku6lCk  
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应付帐||应付未付帐account payable n2Y a'YF  
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应收帐||应收未收帐account receivable bZ}T;!U?I  
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新交易||新帐new account =3=8oFx8  
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未决帐||老帐old account Pu(kCH{  
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现金帐cash account QC(ce)Y  
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流水帐running account zor  
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暂记帐||未定帐suspense account lt%9Zgr[u  
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过期帐||延滞帐overdue account||pastdue account oN,9#*PVL  
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杂项帐户sundry account o4,9jk$  
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详细帐单||明细表detail account %F(lq*8X  
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呆帐bad account (R!`Z%  
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会计项目title of account `~1#X   
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会计薄||帐薄account-book gH0Rd WX  

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营业报告书||损益计算表account of budiness||business report *s?C\)x  
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借贷细帐||交验帐account rendered 
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明细帐account stated `rpmh7*WV  
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与…银行开立一户头to open an account with >~uKkQ_p  
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与…银行建立交易to keep account with j#9n.i %h  
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继续记帐to keep account &zHY0
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与…有交易to have an account with q]v{o8:U  
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作成会计帐||有往来帐项to make out an account with G.qjw]Llf  
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清算||清理债务to make up an account Gk)6ljL  
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清洁帐目||与…停止交易to close ones account with Z`ZML+;~6  
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结帐to close an account WU6F-{M"?  
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清理未付款to ask an account||to demand an account ]GzfU'fOn|  
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结清差额to balance the account with V/J- zH&  
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清算to settle an account||to liquidate an account||to square an account `W %R  
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审查帐目||监查帐目to audit an account .7n`]S/  
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检查帐目to examine an account sB<y(}u  
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转入A的帐户to charge the amount to As account z_87;y;=  
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以计帐方式付款to pay on account Y NGS"3F  
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代理某人||为某人on ones account||on account of one :JzJ(q/  
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为自己计算||独立帐目on ones own account =T|m#*{.L  
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由某人收益并负风险on ones account and risk||for ones account and risk ^vo]bq7  
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由某人负担for ones account||for account of one Ve4@^Jy;  
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按某人指示||列入某人帐户by order and for account of one jR{Rd}QtQ  
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列入5月份帐目for May account (?~* .g!  
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编入某中帐项下to pass to the account of||to place to the account of /w:~!3Aj0+  
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寄出清算书to send in an account||to send in render an account HH'5kE0;d  
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支票薄cheque book 3H@29TrJ+  
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支票陈票人cheque drawer |=ljN7]!  
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持票人cheque holder 5gY9D!;:0D  
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不记名支票cheque to bearer||bearer cheque 5`[B: <E4  
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记名支票||认人支票cheque to order D^\2a;[AxA  
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到期支票antedated cheque hS+R/7  
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未到期支票postdated cheque \o{rw0w0  
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保付支票certified cheque 2q*aq%  
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未获兑现支票，退票returned cheque hZNAI  
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横线支票crossed cheque ad[oor/7|  
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普通横线general crossing "=\@ a=  
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特别横线special crossing %t<ba[9F  
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空白支票blank cheque >@c~M  
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失效支票，过期支票stale cheque uw`fC%-xh  
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普通支票open cheque S2*ER  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zS+_6s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A T'P=)F@  
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支票换现金||兑现to cash a cheque v5N2$Sqp*  
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清理票款to clear a cheque u t4+c0  
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保证兑现to certify a cheque +|=5zWI/  
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填写支票数额to fill up a cheque #RA3 T[A  
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支票上划线to cross a cheque Udh!%QP%[w  
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开发支票to make out a cheque GXE6=B
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签发支票，开立支票to draw a cheque||to issue a cheque -=A W. Zo  
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透支支票to overdraw a cheque  j{;RuNt  
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背书支票to endorse a cheque &MlBpI  
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请付票款||清付票款to pay a cheque||to honour a cheque 8uO@S*)0  
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支票退票to dishonour a cheque n6a*|rE  
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拒付支票to refuse a cheque +HK)A%QI  
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拒付支票to stop payment of a cheque 7(<49bb.V  
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提示要求付款to present for payment |@-%x.y  
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见票即付持票人payable to bearer LxGE<xj|V%  
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支付指定人payable to order a9E!2o +,  
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已过期||无效out of date||stale O8+[)+6^  
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请给出票人R/D||refer to drawer )Q\ZYCPOr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L-d
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文字与数字不一致words and figures differ V=|^r?  
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支票 k~Pm.@,3o  
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时间已过account closed J1<fE(X  
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更改处应加盖印章alterations require initials R7KQ-+Zb  
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时间已过effects not cleared ud:?~?j&w  
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停止付款payment stopped )C2d)(baEJ  
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支票毁损cheque mutilated 3r em"M  
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汇款||寄钱to remit||to send money wHZ!t,g  
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寄票供取款||支票支付to send a cheque for payment vB4cdW 2#3  
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寄款人a remitter Y0B*.H Ae  
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收款人a remittee G0s:Dum  
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国外汇票foreign Bill iKabo,~  
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国内汇票inland Bill Zc4h jg  
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跟单汇票documentary bill +~fu-%,k  
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空头汇票accommodation bill ygfqP  
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原始汇票original bill "tj#P  
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改写||换新票据renewed bill b<( W}$x  
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即期汇票sight bill||bill on demand -.*\J|S@g  
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…days after date||…days after date…日后付款 8_,ZJ9l;  
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…months after date||…months after date…月后付款 W
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见票后…日付款…days after sight||…days sight "|G,P-5G"  
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见票后…月付款…months after sight||…months sight ^`!Daqk  
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同组票据set of bills ``<1Lo@  
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单张汇票sola of exchange||sole of exchange |:#mw1  
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远期汇票usance bill||bill at usance 709eLhXrH  
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长期汇票long bill O$H150,Q  
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短期汇票short bill m#nxw  
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逾期汇票overdue bill v/czW\z  
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宽限日期days of grace u,m-6@il  
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电汇telegraphic transfer （T.T）  <yS"c5D6  
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邮汇postal order||postal note （Am.）||post office order||money order zcKC5vqb  
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本票promissory note （P/N） }BJ1#<  
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押汇负责书||押汇保证书letter of hypothecation 4QF
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副保||抵押品||付属担保物collateral security w.aFaR)04  
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担保书trust receipt||letter of indemnity  _)E8XyzF  
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承兑||认付acceptance rO$>zdmYHs  
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单张承兑general acceptance ?ev G=S4>  
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有条件承兑qualified acceptance iT5 SuIv  
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附条件认付conditional acceptance \a2oM$PX  
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部分认付partial acceptance   k^5Rf