[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。   !!d?o  
会计报表statement of account cG,zO-H  
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往来帐目account current #jM-XK  
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现在往来帐||存款额current accout uF+0nv+  
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销货帐account sales `G`yA%  
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共同计算帐项joint account }CL7h;5N 3  
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未决帐项outstanding account -ARks_\  
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贷方帐项credit account||creditor account iFnD`l6)  

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借方帐项debit account||debtor account @Gt.J*!s/  
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应付帐||应付未付帐account payable Ub/ZzAwq  
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应收帐||应收未收帐account receivable ")<5VtV  
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新交易||新帐new account pQ>|dH+.  
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未决帐||老帐old account )qe rA  
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现金帐cash account #nw+U+qL  
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流水帐running account ) FNn  
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暂记帐||未定帐suspense account bi^Pk,'  
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过期帐||延滞帐overdue account||pastdue account NfnPXsad  
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杂项帐户sundry account QO^V@" N  
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详细帐单||明细表detail account eL~3CAV{  
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呆帐bad account S~)`{ \  
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会计项目title of account ]YtN6Rq/  
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会计薄||帐薄account-book 4\5i}MIS0  
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营业报告书||损益计算表account of budiness||business report <b.p/uA  
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借贷细帐||交验帐account rendered 3UaW+@  
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明细帐account stated }Nd1'BVf  
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与…银行开立一户头to open an account with +<.o,3  
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与…银行建立交易to keep account with ?&-1(&  
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继续记帐to keep account 0FtwDM))  
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与…有交易to have an account with ]"b:IWPeI  
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作成会计帐||有往来帐项to make out an account with nH&z4-1Y?  
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清算||清理债务to make up an account Qv5fK  
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清洁帐目||与…停止交易to close ones account with JJ7A` ;  
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结帐to close an account ~qj(&[U{c\  
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清理未付款to ask an account||to demand an account On}1&!{1]  
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结清差额to balance the account with OQ hQ!6  
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清算to settle an account||to liquidate an account||to square an account O^`EuaL  
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审查帐目||监查帐目to audit an account /]3[|  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account s{Qae=$Q  
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以计帐方式付款to pay on account uL^; i""  
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代理某人||为某人on ones account||on account of one )1 T2u  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk y|ZL <L  
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由某人负担for ones account||for account of one y<Q"]H.CkQ  
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按某人指示||列入某人帐户by order and for account of one J;>epM;*  
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列入5月份帐目for May account B>L7UQ6_[  
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编入某中帐项下to pass to the account of||to place to the account of "TJu<O"2  
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寄出清算书to send in an account||to send in render an account 9O3#d  
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支票薄cheque book qS+;u`s  
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支票陈票人cheque drawer cb9-~*1  

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持票人cheque holder L?[m$l!T}  
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不记名支票cheque to bearer||bearer cheque T/'z,,Y  
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记名支票||认人支票cheque to order P5<9;PPbZ  
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到期支票antedated cheque N55F5  
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未到期支票postdated cheque oPmz$]_Z  
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保付支票certified cheque uy hh"[  
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未获兑现支票，退票returned cheque RTc@`m3 M  
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横线支票crossed cheque d0 )725Ia  
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普通横线general crossing t.9s49P  
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特别横线special crossing a dqS.xs  
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空白支票blank cheque &gp&i?%X9b  
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失效支票，过期支票stale cheque kGV:=h  
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普通支票open cheque j,j|'7J%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^bv^&V&IB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Fx:38Ae  
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支票换现金||兑现to cash a cheque 2Xe1qzvo  
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清理票款to clear a cheque to?!qxn  
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保证兑现to certify a cheque D6L+ mTN  
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填写支票数额to fill up a cheque E]' f&0s  
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支票上划线to cross a cheque ?0; 2ct  
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开发支票to make out a cheque /wLBmh1"  
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签发支票，开立支票to draw a cheque||to issue a cheque }<^mUG  
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透支支票to overdraw a cheque g
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背书支票to endorse a cheque !.'D"Me>  
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请付票款||清付票款to pay a cheque||to honour a cheque 9295:Y| w1  
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支票退票to dishonour a cheque \8xSfe  
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拒付支票to refuse a cheque ^t})T*hM0  
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拒付支票to stop payment of a cheque Pg8.RvmQ  
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提示要求付款to present for payment )Jjp^U3Ub  
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见票即付持票人payable to bearer q? ">  
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支付指定人payable to order Nud =K'P=  
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已过期||无效out of date||stale ym|7 i9  
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请给出票人R/D||refer to drawer !\7M7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C$[iduS  
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文字与数字不一致words and figures differ %e]G] B%  
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支票 |~5cNm  
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时间已过account closed -rU_bnm  
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更改处应加盖印章alterations require initials S9!KI)  
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时间已过effects not cleared A8.noV  
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停止付款payment stopped d'W2I*Zc<  
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支票毁损cheque mutilated MZ}0.KmaZ  
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汇款||寄钱to remit||to send money i6HRG\9nU  
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寄票供取款||支票支付to send a cheque for payment bdWdvd:  
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寄款人a remitter v'?Smd1v /  
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收款人a remittee  +#,J`fV%  
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国外汇票foreign Bill l8?C[,K%  
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国内汇票inland Bill J
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跟单汇票documentary bill bXJ(QXHd%  
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空头汇票accommodation bill JRC2+BU /  
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原始汇票original bill s``a{ HZ  
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改写||换新票据renewed bill ?ja%*0 R  
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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 47(_5PFb#  
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…months after date||…months after date…月后付款 dBA&NW07  
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见票后…日付款…days after sight||…days sight /[lEZ['^  
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见票后…月付款…months after sight||…months sight o5J6Xi
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同组票据set of bills '^m'r+B"  
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单张汇票sola of exchange||sole of exchange , poc!n//  
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远期汇票usance bill||bill at usance j5R0e}/r  
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长期汇票long bill 5\zR>Tg".  
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短期汇票short bill @ NDcO,]  
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逾期汇票overdue bill An#[ +?  
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宽限日期days of grace b=BNbmX  
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电汇telegraphic transfer （T.T） 2k=|p@V n~  
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邮汇postal order||postal note （Am.）||post office order||money order 'LG\]h>+)  
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本票promissory note （P/N） |FT.x9e-  
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押汇负责书||押汇保证书letter of hypothecation k>MXOUaW.  
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副保||抵押品||付属担保物collateral security n(z $u)Y  
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担保书trust receipt||letter of indemnity f#AuZ]h  
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承兑||认付acceptance GCQOjqiR  
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单张承兑general acceptance PDc4ok`)  
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有条件承兑qualified acceptance tculG|/  
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附条件认付conditional acceptance }Dcpe M?  
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部分认付partial acceptance   +NB5Fd4