[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。   IX]K"hT  
会计报表statement of account -'jPue2\  
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往来帐目account current V`;$Ua;y  
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现在往来帐||存款额current accout RXDPT  
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销货帐account sales Q#$#VT!F  
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共同计算帐项joint account FYtf<C+  
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未决帐项outstanding account ~.,h12  
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贷方帐项credit account||creditor account *~0Ko{Avc  
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借方帐项debit account||debtor account cx(W{O"Jb  
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应付帐||应付未付帐account payable uv,_?x\'  
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应收帐||应收未收帐account receivable 4[eQ5$CB<u  
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新交易||新帐new account MGmUgc  
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未决帐||老帐old account  guC7!P^  
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现金帐cash account FrXh\4C  
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流水帐running account H$/r{gfg^  
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暂记帐||未定帐suspense account  ThLnp@  
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过期帐||延滞帐overdue account||pastdue account aFj)s?$4]K  
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杂项帐户sundry account qQ_o>+3VAy  
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详细帐单||明细表detail account "z^&>#F  
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呆帐bad account 2{!^"iW  
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会计项目title of account j]#-DIL  
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会计薄||帐薄account-book zk[%YG&  
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营业报告书||损益计算表account of budiness||business report !KUV,>L  
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借贷细帐||交验帐account rendered $Q[>v!!X  
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明细帐account stated Z7eD+4gD  
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与…银行开立一户头to open an account with 4 MVa[0Y  
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与…银行建立交易to keep account with *q8L$D  
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继续记帐to keep account !O=J8;oLk  
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与…有交易to have an account with qY24Y  
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作成会计帐||有往来帐项to make out an account with Tc6H%itV  
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清算||清理债务to make up an account djeax  
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清洁帐目||与…停止交易to close ones account with eUYd0L!  
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结帐to close an account Y`QJcC(3  
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清理未付款to ask an account||to demand an account goi5I(yn^  
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结清差额to balance the account with '&5A*X]d  
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清算to settle an account||to liquidate an account||to square an account #/ 1  
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审查帐目||监查帐目to audit an account O $uXQ.r  
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检查帐目to examine an account 9g#L"T=  
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转入A的帐户to charge the amount to As account _f%Wk>
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以计帐方式付款to pay on account UBp0;)-  
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代理某人||为某人on ones account||on account of one +Sk;  
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为自己计算||独立帐目on ones own account U]lXw+&  
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由某人收益并负风险on ones account and risk||for ones account and risk w?A&XB+  
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由某人负担for ones account||for account of one |?0Cm|?  
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按某人指示||列入某人帐户by order and for account of one ?fDF Rms  
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列入5月份帐目for May account |D%i3@P&ZR  
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编入某中帐项下to pass to the account of||to place to the account of stz1e dP  
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寄出清算书to send in an account||to send in render an account 3!&lio+<  
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支票薄cheque book MCU{@\?Xf  
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支票陈票人cheque drawer )s(J8J[b*L  
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持票人cheque holder Qfr%BQV  
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不记名支票cheque to bearer||bearer cheque ;|e{J$  
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记名支票||认人支票cheque to order d9h"Q  
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到期支票antedated cheque gE]) z*tqX  
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未到期支票postdated cheque Es6b ~#  
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保付支票certified cheque  (-DA%  
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未获兑现支票，退票returned cheque 1BUdl=o>S  
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横线支票crossed cheque Ps5UX6\ .m  
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普通横线general crossing 4thLK8/c5g  
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特别横线special crossing eYBo*  
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空白支票blank cheque X~t]qT  
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失效支票，过期支票stale cheque yHkZInn  
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普通支票open cheque i|+ EC_^<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0 ;kcSz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cn #JO^8  
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支票换现金||兑现to cash a cheque flp< QT  
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清理票款to clear a cheque Q>f^*FyOw<  
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保证兑现to certify a cheque bHE'R!*  
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填写支票数额to fill up a cheque "GoNTM5h
 
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支票上划线to cross a cheque ,\Gn  
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开发支票to make out a cheque @>f]0,"(  
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签发支票，开立支票to draw a cheque||to issue a cheque o~!4&  
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透支支票to overdraw a cheque @!6eRp>Z  
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背书支票to endorse a cheque `84pql,  
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请付票款||清付票款to pay a cheque||to honour a cheque +aRjJ/*  
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支票退票to dishonour a cheque Y'"2s~_ Z  
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拒付支票to refuse a cheque o+{}O_r  
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拒付支票to stop payment of a cheque x-+[gNc 6  
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提示要求付款to present for payment :xZ/c\  
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见票即付持票人payable to bearer k6rX/ocu  
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支付指定人payable to order n"Ec%n  
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已过期||无效out of date||stale VuFMjY  
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请给出票人R/D||refer to drawer ^ef:cS$;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ z_!P0`  
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支票 l#%Y]1*  
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时间已过account closed #!h
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更改处应加盖印章alterations require initials kxoJL6IC  
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时间已过effects not cleared :<gmgI  
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停止付款payment stopped ujB:G0'r  
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支票毁损cheque mutilated $J[h(>-X  
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汇款||寄钱to remit||to send money b'Z#RIb  
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寄票供取款||支票支付to send a cheque for payment @`k!7? Sq  
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寄款人a remitter $k@reN9  
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收款人a remittee _zJY1cr  
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国外汇票foreign Bill  p(Y'fd}  
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国内汇票inland Bill SWO$#X /  
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跟单汇票documentary bill ~?E x?!\9R  
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空头汇票accommodation bill .cQwj L  
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原始汇票original bill p[hA?dXn  
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改写||换新票据renewed bill uV 52ko,  
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即期汇票sight bill||bill on demand d;:+Xd `  
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…days after date||…days after date…日后付款 ss236&  
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…months after date||…months after date…月后付款 t{Q9Kv  
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见票后…日付款…days after sight||…days sight fHb0pp\[.  
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见票后…月付款…months after sight||…months sight -_%n\#  
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同组票据set of bills [|<|a3']|  
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单张汇票sola of exchange||sole of exchange ljlQ9wb[s  
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远期汇票usance bill||bill at usance Hp8)
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长期汇票long bill )<U
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短期汇票short bill UCa(3p^V_  
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逾期汇票overdue bill 3(}W=oI  
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宽限日期days of grace MkRRBv
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电汇telegraphic transfer （T.T） KWLI7fTgj$  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） ?.LS_e_0  
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押汇负责书||押汇保证书letter of hypothecation &_x:+{06  
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副保||抵押品||付属担保物collateral security X/}kNW!q  
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担保书trust receipt||letter of indemnity _s[ohMlh  
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承兑||认付acceptance 1aP3oXLL  
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单张承兑general acceptance e4fh<0gX  
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有条件承兑qualified acceptance SP?~i@H  
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附条件认付conditional acceptance Hz) Xn\x  
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部分认付partial acceptance   ]$oo1ssZ1