[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。   #_7c>gn  
会计报表statement of account z<fEJN  
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往来帐目account current zh.c_>jS  
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现在往来帐||存款额current accout 5`uS<[vA  
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销货帐account sales Sy'>JHx  
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共同计算帐项joint account bVx]r[  
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未决帐项outstanding account h+W^k+~(  
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贷方帐项credit account||creditor account 9y4rw]4zI  
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借方帐项debit account||debtor account qck/b  
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应付帐||应付未付帐account payable PWMaB  
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应收帐||应收未收帐account receivable z~H Gc"~  
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新交易||新帐new account fh_ .J[Y.k  
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未决帐||老帐old account 9NP l]iA)  
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现金帐cash account $3TTHS o  
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流水帐running account f}X8|GlBo  
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暂记帐||未定帐suspense account {^W,e ^:  
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过期帐||延滞帐overdue account||pastdue account NVeRn  
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杂项帐户sundry account 5}xni  
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详细帐单||明细表detail account ~n^G<iXLp  
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呆帐bad account @$P!
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会计项目title of account ?=!XhU .  
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会计薄||帐薄account-book '$XHRS/q]  
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营业报告书||损益计算表account of budiness||business report AaYrVf 9!  
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借贷细帐||交验帐account rendered fG2&/42 J  

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明细帐account stated $xtE+EV.p  
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与…银行开立一户头to open an account with A >t!/_"  
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与…银行建立交易to keep account with 
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继续记帐to keep account ?>.g;3E$  
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与…有交易to have an account with W B*`zCM  
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作成会计帐||有往来帐项to make out an account with Gr#rM/AfCK  
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清算||清理债务to make up an account ?gR\A8:8  
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清洁帐目||与…停止交易to close ones account with sMfFm@\N  
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结帐to close an account HcBH!0  
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清理未付款to ask an account||to demand an account `F2*o47|t  
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结清差额to balance the account with Q}Ze-JIL$  
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清算to settle an account||to liquidate an account||to square an account )"_Ff,9Z!  
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审查帐目||监查帐目to audit an account @7Rt4} g  
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检查帐目to examine an account tIxhSI^  
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转入A的帐户to charge the amount to As account =wIdC3Ph  
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以计帐方式付款to pay on account BP[CR1Gs  
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代理某人||为某人on ones account||on account of one agU%z:M{  
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为自己计算||独立帐目on ones own account U^[cYT
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由某人收益并负风险on ones account and risk||for ones account and risk ]k'#g Z$  
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由某人负担for ones account||for account of one ~t{D5#LVHa  
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按某人指示||列入某人帐户by order and for account of one Vqa5RVnI  
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列入5月份帐目for May account FF%\gJ  
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编入某中帐项下to pass to the account of||to place to the account of :`+|'*b(A  
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寄出清算书to send in an account||to send in render an account p!HPp Ef+#  
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支票薄cheque book "bD+/\ z  
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支票陈票人cheque drawer BCBEX&0hk{  
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持票人cheque holder +mJ :PAy4  
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不记名支票cheque to bearer||bearer cheque w+t#Yb\7  
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记名支票||认人支票cheque to order C1h#x'k  
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到期支票antedated cheque uzHT.
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未到期支票postdated cheque mfZ)^X  
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保付支票certified cheque RTK}mhnV  
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未获兑现支票，退票returned cheque 8jRs=I  
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横线支票crossed cheque ;xfO16fNk  
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普通横线general crossing o*X]b]  
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特别横线special crossing C`)_i3 ^  
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空白支票blank cheque J7:9_/e0T  
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失效支票，过期支票stale cheque R\*)@[y9l  
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普通支票open cheque mwIk^Sz]@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \b$<J.3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l
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支票换现金||兑现to cash a cheque LKx`v90p  
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清理票款to clear a cheque /g@^H/DO  
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保证兑现to certify a cheque 3rNc1\a;  
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填写支票数额to fill up a cheque hsz^rZ  
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支票上划线to cross a cheque ZVL gK}s
 
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开发支票to make out a cheque V&*D~Jq  
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签发支票，开立支票to draw a cheque||to issue a cheque % :/
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透支支票to overdraw a cheque CxDcY  
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背书支票to endorse a cheque 9x?'}  
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请付票款||清付票款to pay a cheque||to honour a cheque ){P^P!s$  
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支票退票to dishonour a cheque aSL6zye ,  
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拒付支票to refuse a cheque wL3,g2-L  
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拒付支票to stop payment of a cheque IQnIaZ  
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提示要求付款to present for payment cyQ
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见票即付持票人payable to bearer ] fwZAU  
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支付指定人payable to order |"]PCb)!  
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已过期||无效out of date||stale P^)q=A8Z#  
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请给出票人R/D||refer to drawer gl7|H&&xV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M 2q"dz  
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文字与数字不一致words and figures differ ,[!LCXp  
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支票 =,V|OfW  
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时间已过account closed ae+* =,  
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更改处应加盖印章alterations require initials j/!H$0PN  
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时间已过effects not cleared 1iBP,:>*  
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停止付款payment stopped gm)@c2?.  
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支票毁损cheque mutilated 0JjUA xNq  
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汇款||寄钱to remit||to send money (5Nv8H 8|  
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寄票供取款||支票支付to send a cheque for payment ~@W*r5/  
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寄款人a remitter pv)`%
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收款人a remittee rf&M!d}!  
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国外汇票foreign Bill )?! [}t  
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国内汇票inland Bill hsRvr`#m|  
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跟单汇票documentary bill 2/ rt@{V(  
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空头汇票accommodation bill 5&Ts7&
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原始汇票original bill K$ }a8rH  
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改写||换新票据renewed bill &<TzG B*  
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即期汇票sight bill||bill on demand q/9H..6  
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…days after date||…days after date…日后付款 oTjyN\?H  
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…months after date||…months after date…月后付款 CbBSFKM  
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见票后…日付款…days after sight||…days sight Rgy-OA  
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见票后…月付款…months after sight||…months sight e1myH6$W  
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同组票据set of bills :#E*Y8-  
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单张汇票sola of exchange||sole of exchange %_-zWVJ  
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远期汇票usance bill||bill at usance BcjP+$k4_  
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长期汇票long bill V3;.{0k  
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短期汇票short bill 1 2++RkL#  
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逾期汇票overdue bill {CG_P,FO  
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宽限日期days of grace unJid8Lo  
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电汇telegraphic transfer （T.T） $8USyGi3J  
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邮汇postal order||postal note （Am.）||post office order||money order P&d"V<  
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本票promissory note （P/N） _zt19%Wg  
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押汇负责书||押汇保证书letter of hypothecation pL1Q7&&c0  
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副保||抵押品||付属担保物collateral security '
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担保书trust receipt||letter of indemnity SvN9aD1  
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承兑||认付acceptance ms($9Lv/  
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单张承兑general acceptance nJRS.xs  
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有条件承兑qualified acceptance )eUW5 tS  
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附条件认付conditional acceptance 8ul&x~2;X  
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部分认付partial acceptance   )!g{Sbl