[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。   ^mu?V-4  
会计报表statement of account _k,/t
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往来帐目account current FD&"k=p+X  
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现在往来帐||存款额current accout L(yR"A{FsE  
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销货帐account sales m&H@f:  
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共同计算帐项joint account ]0VjVU-  
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未决帐项outstanding account )PRyDC-  
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贷方帐项credit account||creditor account D=w5Lks  
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借方帐项debit account||debtor account 36<PI'l#~  
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应付帐||应付未付帐account payable M>pcG.6V  
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应收帐||应收未收帐account receivable ? F@0"qi  
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新交易||新帐new account X\r?g  
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未决帐||老帐old account o<*H!oyP\  
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现金帐cash account GZ.Fq  
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流水帐running account u? a*bW  
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暂记帐||未定帐suspense account <q V<dK&W  
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过期帐||延滞帐overdue account||pastdue account &{):
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杂项帐户sundry account _S43_hW  
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详细帐单||明细表detail account lg)jc3  
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呆帐bad account 0B0Uay'd_  
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会计项目title of account c#?JW:^|Df  
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会计薄||帐薄account-book 0ZY.~b'eu  
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营业报告书||损益计算表account of budiness||business report d4Y8q1  
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借贷细帐||交验帐account rendered 3snr-)   
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明细帐account stated }@ Nurs)%_  
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与…银行开立一户头to open an account with '+6H=Qn  
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与…银行建立交易to keep account with "pdq_35  
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继续记帐to keep account xz1jRI$  
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与…有交易to have an account with N# o" W  
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作成会计帐||有往来帐项to make out an account with 3l?D%E]P  

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清算||清理债务to make up an account |P{K\;-  
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清洁帐目||与…停止交易to close ones account with :JBvCyj4PE  
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结帐to close an account *82f{t]  
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清理未付款to ask an account||to demand an account J&%d(EJM  
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结清差额to balance the account with +9S_H(  
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清算to settle an account||to liquidate an account||to square an account qT( 3M9!  
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审查帐目||监查帐目to audit an account dW3q  
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检查帐目to examine an account _x<CTFTL  
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转入A的帐户to charge the amount to As account ?eUhHKS5  
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以计帐方式付款to pay on account 7<W7pXDp  
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代理某人||为某人on ones account||on account of one (h
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为自己计算||独立帐目on ones own account $7q'Be@{  
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由某人收益并负风险on ones account and risk||for ones account and risk tlo"tl_]  
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由某人负担for ones account||for account of one *M*:3v 0  
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按某人指示||列入某人帐户by order and for account of one H]a;<V9[  
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列入5月份帐目for May account \hSOJ,{)U  
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编入某中帐项下to pass to the account of||to place to the account of bqmOfGM  
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寄出清算书to send in an account||to send in render an account (dO, +~  
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支票薄cheque book -P+( =U  
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支票陈票人cheque drawer '\ec ,&4Z  
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持票人cheque holder M~Tq'>Fn  
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不记名支票cheque to bearer||bearer cheque w]w>yD>$  
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记名支票||认人支票cheque to order gf6<`+
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到期支票antedated cheque <\]o#w*:  
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未到期支票postdated cheque r=[T5,L(s  
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保付支票certified cheque Kx.I'_Qk  
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未获兑现支票，退票returned cheque X&sXss<fO%  
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横线支票crossed cheque b`N0lH.V  
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普通横线general crossing Y9fktg.  
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特别横线special crossing &6nOCU)  
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空白支票blank cheque B'\^[  
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失效支票，过期支票stale cheque VA*~RS  
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普通支票open cheque CHp`4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]JB~LQz]k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x]|8  
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支票换现金||兑现to cash a cheque W,~s0a!  
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清理票款to clear a cheque w8E6)wF=7  
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保证兑现to certify a cheque -#srn1A>  
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填写支票数额to fill up a cheque /rp.H'hC  
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支票上划线to cross a cheque Wlm%W>%  
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开发支票to make out a cheque '~i;g.n=}-  
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签发支票，开立支票to draw a cheque||to issue a cheque Ql8E9~h  
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透支支票to overdraw a cheque 8`E9a  
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背书支票to endorse a cheque {?*3Ou  
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请付票款||清付票款to pay a cheque||to honour a cheque yP2[!vYw  
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支票退票to dishonour a cheque -.ITcDg  
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拒付支票to refuse a cheque F[/Bp>P7  
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拒付支票to stop payment of a cheque 'T@K$xL8  
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提示要求付款to present for payment oeKI9p13\  
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见票即付持票人payable to bearer l +RT>jAmK  
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支付指定人payable to order g+BW~e)  
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已过期||无效out of date||stale un|
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请给出票人R/D||refer to drawer *njdqr2c~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds td-2
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文字与数字不一致words and figures differ }.O,P'k  
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支票 B4AV ubMbe  
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时间已过account closed xe} d&  
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更改处应加盖印章alterations require initials HSHY0  
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时间已过effects not cleared _r+2o-ZR  
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停止付款payment stopped SwHrHj  
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支票毁损cheque mutilated 4'JuK{/ A7  
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汇款||寄钱to remit||to send money xgV.<^  
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寄票供取款||支票支付to send a cheque for payment 3>FeTf#:  
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寄款人a remitter )U0`?kD  
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收款人a remittee !p$z8~  
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国外汇票foreign Bill  hUy"XXpr  
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国内汇票inland Bill # +OEO  
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跟单汇票documentary bill 98 dl -?  
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空头汇票accommodation bill 9K~0:c  
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原始汇票original bill ~*a PeJ  
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改写||换新票据renewed bill &/XRiK1"0  
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即期汇票sight bill||bill on demand z4GcS/3K  
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…days after date||…days after date…日后付款 5Ii`|?vg  
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…months after date||…months after date…月后付款 6T*MKu  
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见票后…日付款…days after sight||…days sight OH.lAF4E(  
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见票后…月付款…months after sight||…months sight z4CqHS~%  
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同组票据set of bills ?w^MnK0U)  
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单张汇票sola of exchange||sole of exchange i l8n K  
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远期汇票usance bill||bill at usance /x2-$a:<  
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长期汇票long bill Gm`#0)VC  
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短期汇票short bill asEk3  
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逾期汇票overdue bill dG8_3T}i  
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宽限日期days of grace P/!W']OO  
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电汇telegraphic transfer （T.T） QsemN7B"<  
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邮汇postal order||postal note （Am.）||post office order||money order Uf}u`"$
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本票promissory note （P/N） SH1S
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押汇负责书||押汇保证书letter of hypothecation aPToP.e  
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副保||抵押品||付属担保物collateral security m7#v2:OD+  
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担保书trust receipt||letter of indemnity btR~LJb  
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承兑||认付acceptance ^TZ`1:oL#  
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单张承兑general acceptance w/f?KN
  
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有条件承兑qualified acceptance wgUgNwd1  
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附条件认付conditional acceptance z&c|2L-u6  
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部分认付partial acceptance   iLt2L;v>h