[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。   mm-!UsT  
会计报表statement of account O9OD[VZk  
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往来帐目account current [+0rlmB  
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现在往来帐||存款额current accout :uhU<H<,f  
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销货帐account sales 
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共同计算帐项joint account 1iWo*+5  
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未决帐项outstanding account Q 6djfEN>  
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贷方帐项credit account||creditor account C^ngdba\  
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借方帐项debit account||debtor account VwfeaDJw  
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应付帐||应付未付帐account payable 6"@+Jz  
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应收帐||应收未收帐account receivable SMHQo/c r  
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新交易||新帐new account yuyI)ebC  
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未决帐||老帐old account kev|AU (WX  
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现金帐cash account on?<3eED  
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流水帐running account !,D7L6N  
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暂记帐||未定帐suspense account C\%T|ZDE  
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过期帐||延滞帐overdue account||pastdue account A0mj!P9  
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杂项帐户sundry account 'gBns  
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详细帐单||明细表detail account X#;n Gq)5  
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呆帐bad account ]~a;tF>Fw  
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会计项目title of account \[\4= !
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会计薄||帐薄account-book |}^me7C,[  
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营业报告书||损益计算表account of budiness||business report ^$FNu~|K  
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借贷细帐||交验帐account rendered mS$9D{  
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明细帐account stated $C gl$A  
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与…银行开立一户头to open an account with }l>\D
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与…银行建立交易to keep account with fMpxe(  
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继续记帐to keep account lr*p\vH  
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与…有交易to have an account with IZ/PZ"n_(  
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作成会计帐||有往来帐项to make out an account with d/8p?Km  
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清算||清理债务to make up an account 4Wd H!z  
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清洁帐目||与…停止交易to close ones account with ~xa yGk  
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结帐to close an account sSLVR^  
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清理未付款to ask an account||to demand an account @*16agGg  
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结清差额to balance the account with \wKnX]xGf  
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清算to settle an account||to liquidate an account||to square an account y$}o{VE{x  
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审查帐目||监查帐目to audit an account !X5LgMw^;  
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检查帐目to examine an account OcE,E6LD  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account kz"QS.${  
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代理某人||为某人on ones account||on account of one <^w4+5sT/  
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为自己计算||独立帐目on ones own account m@y<wk(  
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由某人收益并负风险on ones account and risk||for ones account and risk 7.*Mmx~]=  
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由某人负担for ones account||for account of one ]-sgzM]q  
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按某人指示||列入某人帐户by order and for account of one ,B:r^(}0j  
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列入5月份帐目for May account h-]c   
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编入某中帐项下to pass to the account of||to place to the account of j6E|j>@u  
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寄出清算书to send in an account||to send in render an account 61}eB/;7  
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支票薄cheque book bs'hA@r  
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支票陈票人cheque drawer +q%b
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持票人cheque holder 3a'#Z
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不记名支票cheque to bearer||bearer cheque "TVmxE%(  
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记名支票||认人支票cheque to order ?aguAqG$  
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到期支票antedated cheque ]
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未到期支票postdated cheque KV! (   
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保付支票certified cheque y[zjs^-vCv  
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未获兑现支票，退票returned cheque K'y|_XsBB)  
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横线支票crossed cheque MpTOC&NG%s  
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普通横线general crossing m ?*h\NaB  
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特别横线special crossing 9ji`.&#  
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空白支票blank cheque fYW9Zbov-  
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失效支票，过期支票stale cheque \Yn0|j
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普通支票open cheque L2wX?NA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qF
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?<S fhjU  
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支票换现金||兑现to cash a cheque T^{=c x9x9  
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清理票款to clear a cheque ~Orz<%k.  
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保证兑现to certify a cheque uKj(=Rqq  
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填写支票数额to fill up a cheque RS#C4NG  
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支票上划线to cross a cheque !}5rd\  
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开发支票to make out a cheque 4eF{Y^  
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签发支票，开立支票to draw a cheque||to issue a cheque B79 ~-,Yh  
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透支支票to overdraw a cheque PS=q):R|  
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背书支票to endorse a cheque 9}L2$^#,NA  
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请付票款||清付票款to pay a cheque||to honour a cheque Se37-  
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支票退票to dishonour a cheque l?YO!$  
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拒付支票to refuse a cheque e,Y<$kPV  
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拒付支票to stop payment of a cheque t;-F]  
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提示要求付款to present for payment `M. I.Z
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见票即付持票人payable to bearer jSRi
 
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支付指定人payable to order Aon.Y Z  
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已过期||无效out of date||stale ^".6~{  
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请给出票人R/D||refer to drawer lV$#>2Hh5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $<Y%4LI  
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文字与数字不一致words and figures differ 6`bR' 0D  
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支票 n}fV$qu  
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时间已过account closed UO!} 0'  
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更改处应加盖印章alterations require initials 3K/'K[~  
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时间已过effects not cleared F - u"zox  
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停止付款payment stopped t~nW&]E  
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支票毁损cheque mutilated yLK %lP  
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汇款||寄钱to remit||to send money :}/\hz ,  
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寄票供取款||支票支付to send a cheque for payment : yq2 XE%r  
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寄款人a remitter @ 'N$5  
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收款人a remittee  M"u=)CT  
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国外汇票foreign Bill ) LTV+?  
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国内汇票inland Bill Fi\)ka\u  
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跟单汇票documentary bill I,,SR"  
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空头汇票accommodation bill -eS r  
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原始汇票original bill W[]|Uu/%  
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改写||换新票据renewed bill W_Y56@7e  
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即期汇票sight bill||bill on demand '"rm66  
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…days after date||…days after date…日后付款 ba ,n/y
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…months after date||…months after date…月后付款 H$Pf$D$  
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见票后…日付款…days after sight||…days sight g}a+%Obb  
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见票后…月付款…months after sight||…months sight 9(vp`Z8B4  
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同组票据set of bills Xa$%`  
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单张汇票sola of exchange||sole of exchange U-f8D  
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远期汇票usance bill||bill at usance ymqn1ja1  
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长期汇票long bill > #9 a&O  
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短期汇票short bill cP@H8
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逾期汇票overdue bill gS]   

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宽限日期days of grace I{%(G(  
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电汇telegraphic transfer （T.T） Zx6h%l,%  
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邮汇postal order||postal note （Am.）||post office order||money order b0se -#+  
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本票promissory note （P/N） 8hyXHe  
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押汇负责书||押汇保证书letter of hypothecation /~+Fzz  
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副保||抵押品||付属担保物collateral security EgzdRB\Cf  
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担保书trust receipt||letter of indemnity b1."mT!p  
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承兑||认付acceptance Ggv*EsN/cC  
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单张承兑general acceptance c<Q*g  
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有条件承兑qualified acceptance I0^oaccM  
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附条件认付conditional acceptance 'CG% PjCO  
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部分认付partial acceptance   z> N73 u