[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。   \C5YVl#  
会计报表statement of account ~C6 d
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往来帐目account current 'due'| #^  
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现在往来帐||存款额current accout "~0m_brf  
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销货帐account sales s9>f5u?d
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共同计算帐项joint account U8KB@E  
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未决帐项outstanding account S# Tc{@e  
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贷方帐项credit account||creditor account v=
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借方帐项debit account||debtor account hqIYo .<  
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应付帐||应付未付帐account payable ;UTT>j  
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应收帐||应收未收帐account receivable r|wB& PGW  
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新交易||新帐new account qq"&Bc>  
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未决帐||老帐old account NWWa
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现金帐cash account eIBHAdU+g/  
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流水帐running account i1k(3:ay<  
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暂记帐||未定帐suspense account :9un6A9JS  
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过期帐||延滞帐overdue account||pastdue account Tap=K|b ]  
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杂项帐户sundry account ]v
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详细帐单||明细表detail account np3$bqm  
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呆帐bad account M,xhQ{eBY  
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会计项目title of account 7L~LpB  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report hz#S b~g  
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借贷细帐||交验帐account rendered sVP[7&vr~  
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明细帐account stated me]O  
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与…银行开立一户头to open an account with ,4dES|)sP  
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与…银行建立交易to keep account with yNp  l0 d  
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继续记帐to keep account YrAaL"20  
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与…有交易to have an account with 2yqm$i9C  
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作成会计帐||有往来帐项to make out an account with =L_L/"*rel  
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清算||清理债务to make up an account &W/C2cpmR  
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清洁帐目||与…停止交易to close ones account with s_Y1rD*B  
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结帐to close an account EoLF7j<W  
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清理未付款to ask an account||to demand an account p"^^9'`=  
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结清差额to balance the account with cy=,Dr9O  
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清算to settle an account||to liquidate an account||to square an account 7aTo!T  
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审查帐目||监查帐目to audit an account ;c73:'e  
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检查帐目to examine an account k1y&'3%  
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转入A的帐户to charge the amount to As account 'qBg^c  
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以计帐方式付款to pay on account Qg  
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代理某人||为某人on ones account||on account of one xy`aR< L  

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为自己计算||独立帐目on ones own account Ni IX^&N1  
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由某人收益并负风险on ones account and risk||for ones account and risk K9   
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由某人负担for ones account||for account of one *EOIgQp  
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按某人指示||列入某人帐户by order and for account of one ' U{?"FP  
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列入5月份帐目for May account P:t|'t  
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编入某中帐项下to pass to the account of||to place to the account of \^SL Zhe  
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寄出清算书to send in an account||to send in render an account \tLJ( <8  
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支票薄cheque book sxJKu  
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支票陈票人cheque drawer "t~I;%$[  
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持票人cheque holder z~+_sTu  
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不记名支票cheque to bearer||bearer cheque ,7SLc+  
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记名支票||认人支票cheque to order 8dq{.B?  
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到期支票antedated cheque :2Qm*Y&_$V  
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未到期支票postdated cheque }b2U o&][  
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保付支票certified cheque PHi'&)|  
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未获兑现支票，退票returned cheque D}px=?  
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横线支票crossed cheque ,W5pe#n  
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普通横线general crossing ;#78`x2  
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特别横线special crossing 7'7bIaJk  
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空白支票blank cheque %MU<S9k  
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失效支票，过期支票stale cheque xO9,,w47  
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普通支票open cheque 'SYjEhvw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2$yKa5SaX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges # Fw<R'c  
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支票换现金||兑现to cash a cheque :35J<oG  
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清理票款to clear a cheque eg~$WB ;1  
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保证兑现to certify a cheque lEQ63)Z  
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填写支票数额to fill up a cheque )_NQ*m  
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支票上划线to cross a cheque Kqce
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开发支票to make out a cheque &?9p\oY[  
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签发支票，开立支票to draw a cheque||to issue a cheque L'J$jB5
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透支支票to overdraw a cheque [`=|^2n?  
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背书支票to endorse a cheque .oO_x>  
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请付票款||清付票款to pay a cheque||to honour a cheque ]r$S{<  
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支票退票to dishonour a cheque ~ I]kY%  
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拒付支票to refuse a cheque l|%7)2TyG)  
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拒付支票to stop payment of a cheque qe"5&cc1  
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提示要求付款to present for payment A*n'"+_  
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见票即付持票人payable to bearer -J:](p   
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支付指定人payable to order .m7iXd{  
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已过期||无效out of date||stale 7_E+y$i=  
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请给出票人R/D||refer to drawer CYEqH2"3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6.Ef
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文字与数字不一致words and figures differ VMa
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支票 .m;1V6  
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时间已过account closed yf3%g\k  

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更改处应加盖印章alterations require initials wx}\0(]Gl  
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时间已过effects not cleared M4nM%qRGQ  
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停止付款payment stopped <rRmbFH#  
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支票毁损cheque mutilated :n0(gB  
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汇款||寄钱to remit||to send money (66X  
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寄票供取款||支票支付to send a cheque for payment m ~fqZK  
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寄款人a remitter ^T(l3r  
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收款人a remittee .N_0rPO,Kw  
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国外汇票foreign Bill  t
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国内汇票inland Bill Y8 m|f  
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跟单汇票documentary bill <~"qz*_  
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空头汇票accommodation bill ``w,CP ?  
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原始汇票original bill Yi7`iC  
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改写||换新票据renewed bill Fd5{pM3  
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即期汇票sight bill||bill on demand KSh<_`j  
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…days after date||…days after date…日后付款 7k+UCiu>  
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…months after date||…months after date…月后付款 /LuwPM  
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见票后…日付款…days after sight||…days sight CN\s,. ]  
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见票后…月付款…months after sight||…months sight :!g|0CF_  
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同组票据set of bills >9<h?F%S  
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单张汇票sola of exchange||sole of exchange i1FFf[[L  
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远期汇票usance bill||bill at usance Yfxc$ub  
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长期汇票long bill `j_R ?mY  
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短期汇票short bill rIW`(IG_  
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逾期汇票overdue bill GdL\  
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宽限日期days of grace Ujq)h:`  
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电汇telegraphic transfer （T.T） T_v  
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邮汇postal order||postal note （Am.）||post office order||money order EU>@k{Qt  
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本票promissory note （P/N） OSfwA&  
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押汇负责书||押汇保证书letter of hypothecation ^h^j:!76j  
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副保||抵押品||付属担保物collateral security r8^1JJ~\  
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担保书trust receipt||letter of indemnity 1D=M
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承兑||认付acceptance ELY$ ]^T  
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单张承兑general acceptance -#rFCfPy^  
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有条件承兑qualified acceptance DU}q4u@)  
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附条件认付conditional acceptance c{FvMV2em  
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部分认付partial acceptance   Hb!Q}V+Kb8