[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。   Cz-eiPlq  
会计报表statement of account A7 qyv0F  
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往来帐目account current Jajo!X*Wai  
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现在往来帐||存款额current accout (, /`*GC  
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销货帐account sales eY)ugq>'  
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共同计算帐项joint account 3}@3pVS  
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未决帐项outstanding account m-Q!V+XQp  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account cH%qoHgx
 
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应付帐||应付未付帐account payable V

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应收帐||应收未收帐account receivable go >*n\  
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新交易||新帐new account )r2$!(NQ  
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未决帐||老帐old account {9?++G"\  
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现金帐cash account .)=T1^[hI  
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流水帐running account eb1WTK@  
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暂记帐||未定帐suspense account ~EIK  
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过期帐||延滞帐overdue account||pastdue account (sM$=M<$  
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杂项帐户sundry account xXb7/.*qE  
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详细帐单||明细表detail account 7sypU1V6  
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呆帐bad account S<*h1}V3/  
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会计项目title of account GN1Q\8)o  
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会计薄||帐薄account-book K&"ZZFd_  
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营业报告书||损益计算表account of budiness||business report fEJF3<UF&  
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借贷细帐||交验帐account rendered DpbprT7_  
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明细帐account stated $y$E1A6h+  
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与…银行开立一户头to open an account with D[p_uDIz  
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与…银行建立交易to keep account with b?U2g?lN:  
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继续记帐to keep account jPIOBEIG  
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与…有交易to have an account with K+<F, P  
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作成会计帐||有往来帐项to make out an account with h f{RI4Jc  
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清算||清理债务to make up an account g3| 62uDF  
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清洁帐目||与…停止交易to close ones account with KY+BXGW*  
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结帐to close an account AOM@~qyc   
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清理未付款to ask an account||to demand an account UT%?3}*u"  
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结清差额to balance the account with P?|>, \t  
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清算to settle an account||to liquidate an account||to square an account WelB"L  
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审查帐目||监查帐目to audit an account i4\DSQJ  
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检查帐目to examine an account cuQAXqXC@  
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转入A的帐户to charge the amount to As account jJ3dZ<#  
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以计帐方式付款to pay on account :+Tvq,/"  
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代理某人||为某人on ones account||on account of one IN?rPdY  
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为自己计算||独立帐目on ones own account >dfk2.6e  
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由某人收益并负风险on ones account and risk||for ones account and risk o{OY1 ;=6  
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由某人负担for ones account||for account of one +K:hetv  
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按某人指示||列入某人帐户by order and for account of one `J-&Y2_/k  
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列入5月份帐目for May account VH6J @m  
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编入某中帐项下to pass to the account of||to place to the account of Y(C-o[-N  
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寄出清算书to send in an account||to send in render an account AZfW  
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支票薄cheque book a$]i8AeG  
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支票陈票人cheque drawer a G\  
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持票人cheque holder d< b,].  
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不记名支票cheque to bearer||bearer cheque HB
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记名支票||认人支票cheque to order L<Q>:U.@\  
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到期支票antedated cheque XY!0yAK(!  
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未到期支票postdated cheque y8$I=  
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保付支票certified cheque N'~l,{  
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未获兑现支票，退票returned cheque R _2T"  
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横线支票crossed cheque P~M<OUg  
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普通横线general crossing `%Dz 8Z  
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特别横线special crossing cjwc:3 CM  
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空白支票blank cheque #D-Ttla  
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失效支票，过期支票stale cheque ,vB~9 ^~  
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普通支票open cheque ^T*'B-`C7X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ni>!b6Z`[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \S0QZQbz/  
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支票换现金||兑现to cash a cheque 47!k!cHa  
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清理票款to clear a cheque nr

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保证兑现to certify a cheque |p`}vRv Uh  
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填写支票数额to fill up a cheque  =@!s[  
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支票上划线to cross a cheque \.YJs"<3  
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开发支票to make out a cheque xE- _Fv9  
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签发支票，开立支票to draw a cheque||to issue a cheque ZG(Pz9{K  
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透支支票to overdraw a cheque lX64IvG8+o  
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背书支票to endorse a cheque gP`CQ0t  
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请付票款||清付票款to pay a cheque||to honour a cheque j
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支票退票to dishonour a cheque nw0Tg=
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拒付支票to refuse a cheque i93^E~q]  
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拒付支票to stop payment of a cheque "] ]aF1  
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提示要求付款to present for payment lT_dzO  
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见票即付持票人payable to bearer ')ZZ)&U>z  
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支付指定人payable to order ?N&s.  
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已过期||无效out of date||stale {Gw{W&<  
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请给出票人R/D||refer to drawer _% i!LyG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &3:<WU:U  
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文字与数字不一致words and figures differ s?PB ]Tr
 
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支票 Px&)kEQ  
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时间已过account closed NMESGNa)z  
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更改处应加盖印章alterations require initials G)&!f)6  
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时间已过effects not cleared n>xuef  
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停止付款payment stopped zpg5
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支票毁损cheque mutilated a\KM^jrCD  
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汇款||寄钱to remit||to send money o)8VJ\ &  
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寄票供取款||支票支付to send a cheque for payment gi+FL_8CzU  
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寄款人a remitter n!U1cB{  
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收款人a remittee a!.Y@o5Ku  
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国外汇票foreign Bill m?=J;r"Re  
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国内汇票inland Bill rr2^sQ;_  
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跟单汇票documentary bill \b#`Ahf`  
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空头汇票accommodation bill IV%Rph>d  
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原始汇票original bill me90|GOx+  
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改写||换新票据renewed bill 28j/K=0(  
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即期汇票sight bill||bill on demand (Mw+SM3<  
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…days after date||…days after date…日后付款 'Jd*r(2d  
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…months after date||…months after date…月后付款 FJFO0Hb6
  
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见票后…日付款…days after sight||…days sight ep{/m-h(!_  
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见票后…月付款…months after sight||…months sight $y%IM`/w  
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同组票据set of bills -8v:eyc  
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单张汇票sola of exchange||sole of exchange U#{(*)q r  
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远期汇票usance bill||bill at usance V;hO1xfR3&  
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长期汇票long bill f/"IC;<~t>  
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短期汇票short bill L]l?_#*x  
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逾期汇票overdue bill %BQ?DTtb7'  
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宽限日期days of grace IR32O,)  
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电汇telegraphic transfer （T.T） bAUYJPRpy  
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邮汇postal order||postal note （Am.）||post office order||money order ~+PKWs'}F  
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本票promissory note （P/N） =@nW;PUZ  
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押汇负责书||押汇保证书letter of hypothecation AjsjYThV  
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副保||抵押品||付属担保物collateral security T0cm+|S  
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担保书trust receipt||letter of indemnity c~d*SDca  
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承兑||认付acceptance `:2n
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单张承兑general acceptance QRF:6bAxsL  
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有条件承兑qualified acceptance L
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附条件认付conditional acceptance y }h2
  
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部分认付partial acceptance   ]agd Vr^