[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。   2 DNzC7}e  
会计报表statement of account `]
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往来帐目account current Hn'2'Vu  
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现在往来帐||存款额current accout ]GPz>k  
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销货帐account sales vz_g2.7l\  
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共同计算帐项joint account 3V!&y/c<  
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未决帐项outstanding account fy-Z{  
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贷方帐项credit account||creditor account -oT+;2\2  
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借方帐项debit account||debtor account ]~eWr2uG?  
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应付帐||应付未付帐account payable W$&Ets8zo  
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应收帐||应收未收帐account receivable y:zT1I@>  
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新交易||新帐new account *K)53QKlE  
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未决帐||老帐old account z`7C)p:  
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现金帐cash account H pfI  
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流水帐running account D4-U[l+K>  
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暂记帐||未定帐suspense account S
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过期帐||延滞帐overdue account||pastdue account b
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杂项帐户sundry account 0~+k  
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详细帐单||明细表detail account @SXgaWr  
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呆帐bad account 5}ah
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会计项目title of account B\yid@e  
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会计薄||帐薄account-book hI0l2OE  
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营业报告书||损益计算表account of budiness||business report {wySH[V  
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借贷细帐||交验帐account rendered Pipif.  
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明细帐account stated AsOI`@FV  
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与…银行开立一户头to open an account with >b0}X)Z+U  
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与…银行建立交易to keep account with Sj\8$QIXC  
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继续记帐to keep account !WNr09`  
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与…有交易to have an account with ``{xm1GK  
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作成会计帐||有往来帐项to make out an account with K7|BXGL8r8  
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清算||清理债务to make up an account w5p+Yx=q  
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清洁帐目||与…停止交易to close ones account with k
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结帐to close an account >Tw|SK+3  
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清理未付款to ask an account||to demand an account K:mb$YJ&  
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结清差额to balance the account with "!2Fy-Y  
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清算to settle an account||to liquidate an account||to square an account @X:P`?("^  
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审查帐目||监查帐目to audit an account - rUn4a  
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检查帐目to examine an account fDf:J
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转入A的帐户to charge the amount to As account kP3'BBd,  
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以计帐方式付款to pay on account #7GbG\  
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代理某人||为某人on ones account||on account of one d H]'&&M  
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为自己计算||独立帐目on ones own account YLk/16r  
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由某人收益并负风险on ones account and risk||for ones account and risk 1 :<f[l  
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由某人负担for ones account||for account of one RX3P%xZ  
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按某人指示||列入某人帐户by order and for account of one :+: vBrJm  
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列入5月份帐目for May account [<CIh46S.  
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编入某中帐项下to pass to the account of||to place to the account of X] cI ?  
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寄出清算书to send in an account||to send in render an account h' #C$i  
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支票薄cheque book *c<0cHv*  
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支票陈票人cheque drawer `q":i>FP2  
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持票人cheque holder *|97 g*G(  
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不记名支票cheque to bearer||bearer cheque @ -9u;aL  
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记名支票||认人支票cheque to order 9#C hn~ \  
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到期支票antedated cheque ~D[5AXV`^  
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未到期支票postdated cheque lL6bIjf  
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保付支票certified cheque y:\ ^[y IQ  
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未获兑现支票，退票returned cheque f(H h(  
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横线支票crossed cheque [#}A]1N  
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普通横线general crossing B5-G.Z  
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特别横线special crossing %D::$,;<<  
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空白支票blank cheque f^ q0#+k)  

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失效支票，过期支票stale cheque RC[b+J,q  
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普通支票open cheque Jd].e=]pN  
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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<B#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cfb8kNn~+  
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支票换现金||兑现to cash a cheque .JR"|;M}  
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清理票款to clear a cheque
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保证兑现to certify a cheque 4JF8S
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填写支票数额to fill up a cheque mY+.(N7m  
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支票上划线to cross a cheque qXHr"  
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开发支票to make out a cheque UX-l`ygl  
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签发支票，开立支票to draw a cheque||to issue a cheque +vxU~WIV&  
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透支支票to overdraw a cheque 1goK>=-^  
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背书支票to endorse a cheque ~r B
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请付票款||清付票款to pay a cheque||to honour a cheque jWb;Xk4  
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支票退票to dishonour a cheque /easmf]  
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拒付支票to refuse a cheque I71kFtvcy*  
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拒付支票to stop payment of a cheque umXa  
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提示要求付款to present for payment Lwgk}!KR  
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见票即付持票人payable to bearer <J=9,tv<  
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支付指定人payable to order l]whL1N3  
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已过期||无效out of date||stale yG?,8!/]  
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请给出票人R/D||refer to drawer E1:{5F5/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L.bR\fE   
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文字与数字不一致words and figures differ I9Af\ k|^  
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支票 +\G/j]3f  
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时间已过account closed l)`bm/k]V  
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更改处应加盖印章alterations require initials |cL'4I>b9  
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时间已过effects not cleared LhC%`w  
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停止付款payment stopped L%9DaK  
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支票毁损cheque mutilated aH'Sz'|E  
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汇款||寄钱to remit||to send money =@;uDu:Q  
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寄票供取款||支票支付to send a cheque for payment D Cx3_  
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寄款人a remitter 3{ i'8  
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收款人a remittee 5$0@f`sj  
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国外汇票foreign Bill !q;EC`i#  
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国内汇票inland Bill V|xKvH  
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跟单汇票documentary bill hK*:pf  
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空头汇票accommodation bill xT NWT_d  
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原始汇票original bill l/0TNOA  
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改写||换新票据renewed bill {
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即期汇票sight bill||bill on demand +
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…days after date||…days after date…日后付款 i{TErJ{}e  

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…months after date||…months after date…月后付款 X+"8yZz3?  
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见票后…日付款…days after sight||…days sight 8"l9W=  
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见票后…月付款…months after sight||…months sight o!EPF-:  
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同组票据set of bills /~*U'.V  
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单张汇票sola of exchange||sole of exchange L/9f"%kZ  
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远期汇票usance bill||bill at usance
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长期汇票long bill C'3/B)u}l  
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短期汇票short bill 4hwU
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逾期汇票overdue bill *l:5FTp  
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宽限日期days of grace Gr6XqO_  
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电汇telegraphic transfer （T.T） ~3
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邮汇postal order||postal note （Am.）||post office order||money order Mo`7YS-Y  
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本票promissory note （P/N） D/C,Q|Ya6  
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押汇负责书||押汇保证书letter of hypothecation ;\yY*   

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副保||抵押品||付属担保物collateral security s\g"~2+  
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担保书trust receipt||letter of indemnity {2?o:  
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承兑||认付acceptance !uoU 8Ki9  
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单张承兑general acceptance HSEfpbh  
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有条件承兑qualified acceptance @MMk=/WDw  
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附条件认付conditional acceptance Z^w11}  
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部分认付partial acceptance   ~_^#/BnAl