[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。   !*G%vOa  
会计报表statement of account m -u0U  
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往来帐目account current Q&]f9j_  
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现在往来帐||存款额current accout !*e1F9k  
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销货帐account sales `F`{s`E)  
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共同计算帐项joint account zvbO q  
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未决帐项outstanding account ,n3e8qd  
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贷方帐项credit account||creditor account %k'>bmJ  
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借方帐项debit account||debtor account IOT-R!.5V  
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应付帐||应付未付帐account payable =}g-N)^  
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应收帐||应收未收帐account receivable H1.ktG  
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新交易||新帐new account zfw=U \  
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未决帐||老帐old account Tq?7-_MLC$  
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现金帐cash account zygH-3C7o  
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流水帐running account "5204I  
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暂记帐||未定帐suspense account ,rV;T";r  
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过期帐||延滞帐overdue account||pastdue account =QK ucLo  
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杂项帐户sundry account *zQhTYY  
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详细帐单||明细表detail account osc A\r  
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呆帐bad account jvxCCYXR  
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会计项目title of account ,`PYU[  
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会计薄||帐薄account-book 39 MOqVc  
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营业报告书||损益计算表account of budiness||business report B" _Xst  
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借贷细帐||交验帐account rendered .K1wp G[4  
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明细帐account stated AQ0zs y  
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与…银行开立一户头to open an account with Al]*iw{  
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与…银行建立交易to keep account with x0%yz+i{:  
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继续记帐to keep account OI8}v  
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与…有交易to have an account with y2mSPLw  
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作成会计帐||有往来帐项to make out an account with -r]L MQ  
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清算||清理债务to make up an account +md"X@k5*  
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清洁帐目||与…停止交易to close ones account with aL&9.L|1g  
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结帐to close an account sl(go^  
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清理未付款to ask an account||to demand an account ]"?<y s  
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结清差额to balance the account with w~jm0jK]  
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清算to settle an account||to liquidate an account||to square an account P2 qC[1hYH  
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审查帐目||监查帐目to audit an account xP
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检查帐目to examine an account g:!R' t?  
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转入A的帐户to charge the amount to As account y+V>,W)r7  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one rW_cLdh]#  
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为自己计算||独立帐目on ones own account  f^F"e'1  
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由某人收益并负风险on ones account and risk||for ones account and risk ]scr@e  
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由某人负担for ones account||for account of one x9 n(3Oa  
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按某人指示||列入某人帐户by order and for account of one %M`zkA2]J  
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列入5月份帐目for May account =NnG[#n%  
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编入某中帐项下to pass to the account of||to place to the account of St> E\tXp  
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寄出清算书to send in an account||to send in render an account \_ i22/Et  
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支票薄cheque book
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支票陈票人cheque drawer Qv;b$by3  
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持票人cheque holder !1]jk(Z  
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不记名支票cheque to bearer||bearer cheque =)N6R  
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记名支票||认人支票cheque to order |<y1<O>F  
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到期支票antedated cheque O0bOv S  
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未到期支票postdated cheque 0Jd>V  
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保付支票certified cheque -$@'@U  
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未获兑现支票，退票returned cheque ^%Ln@!P  
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横线支票crossed cheque _6]CT0  
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普通横线general crossing IEI&P RD  
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特别横线special crossing ld5+/"$
 
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空白支票blank cheque 0fV}n:4Pq  
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失效支票，过期支票stale cheque n*#HokX  
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普通支票open cheque hxw6^EA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \vpX6!T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5UG"i_TC  
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支票换现金||兑现to cash a cheque A+fXt`YNM  

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清理票款to clear a cheque H5CL0#I  
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保证兑现to certify a cheque BJp~/H`vd  
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填写支票数额to fill up a cheque f'Oj01[
 
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支票上划线to cross a cheque e=_Ng j)  
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开发支票to make out a cheque @z=L\e{  
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签发支票，开立支票to draw a cheque||to issue a cheque 0E@
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透支支票to overdraw a cheque ROO@EQ#`Z  
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背书支票to endorse a cheque E9' 2_e  
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请付票款||清付票款to pay a cheque||to honour a cheque @]A c >&  
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支票退票to dishonour a cheque bas1(/|S  
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拒付支票to refuse a cheque F!-
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拒付支票to stop payment of a cheque Zg|l:^E  
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提示要求付款to present for payment U.Y7]#P:  
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见票即付持票人payable to bearer m> *~tP  
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支付指定人payable to order (O&HCT|  
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已过期||无效out of date||stale "]\3t;IT  
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请给出票人R/D||refer to drawer ;s-@m<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p1W6s0L  
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文字与数字不一致words and figures differ "8~PfLJ+  
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支票 fB]NEx|o~  
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时间已过account closed M+b?qw  
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更改处应加盖印章alterations require initials RE 4WD9n  
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时间已过effects not cleared UcH#J &r  
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停止付款payment stopped be$']}cP  
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支票毁损cheque mutilated 9,JWi{l Iv  
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汇款||寄钱to remit||to send money ia3!&rZ  
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寄票供取款||支票支付to send a cheque for payment [rL 8L6,!  
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寄款人a remitter g/i%XTX>  
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收款人a remittee p1K]m>Y{?  
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国外汇票foreign Bill l(}MM|ka  
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国内汇票inland Bill hQlyqTP|2  
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跟单汇票documentary bill B2'TRXIm1U  
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空头汇票accommodation bill >EZZEd  
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原始汇票original bill MLg{Y?@  
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改写||换新票据renewed bill 2eA.04F  
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即期汇票sight bill||bill on demand dv+ZxP%g  
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…days after date||…days after date…日后付款 }P-C-L{yE(  
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…months after date||…months after date…月后付款 T93st<F=R  
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见票后…日付款…days after sight||…days sight S'kgpF"bm  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills VB#&`]rdo  
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单张汇票sola of exchange||sole of exchange <\O8D0.d  
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远期汇票usance bill||bill at usance M

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长期汇票long bill m-ibS:  
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短期汇票short bill a$Y{ut0t(  
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逾期汇票overdue bill [ }Tb2|  
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宽限日期days of grace ]1Wxa?  
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电汇telegraphic transfer （T.T） %.r\P@7/Q  
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邮汇postal order||postal note （Am.）||post office order||money order Sw,*#98  
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本票promissory note （P/N） 3di;lzGq  
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押汇负责书||押汇保证书letter of hypothecation jll:Rh(b  
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副保||抵押品||付属担保物collateral security f_[dFKoX  
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担保书trust receipt||letter of indemnity ,52 IR[I<T  
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承兑||认付acceptance 0E!-G= v  
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单张承兑general acceptance `4'=&c9  
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有条件承兑qualified acceptance gDLS)4^w  
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附条件认付conditional acceptance 9?O8j1F  
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部分认付partial acceptance   p<L{e~{!7f