[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。   _nzq(m1@  
会计报表statement of account OOI
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往来帐目account current ^J^~5q8  
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现在往来帐||存款额current accout OPq|4 xu  
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销货帐account sales RaTNA W)v>  
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共同计算帐项joint account H@zv-{}T8  
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未决帐项outstanding account &``nD  
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贷方帐项credit account||creditor account }2BNy9q@  
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借方帐项debit account||debtor account tQ'R(H`  
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应付帐||应付未付帐account payable =w_T{V  
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应收帐||应收未收帐account receivable ~KGE(o4p  
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新交易||新帐new account K|~!oQ  
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未决帐||老帐old account >c:nr&yP  
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现金帐cash account  d
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流水帐running account l!j=em@  
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暂记帐||未定帐suspense account MbTmdRf  
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过期帐||延滞帐overdue account||pastdue account >K%+h)%kI  
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杂项帐户sundry account Jl6biJx  
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详细帐单||明细表detail account [zrFW g6N  
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呆帐bad account %|2x7@&s  
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会计薄||帐薄account-book ="g9 >  
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营业报告书||损益计算表account of budiness||business report <@n3vO
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借贷细帐||交验帐account rendered xCu\jc)2  
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明细帐account stated ,nniSG((3  
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与…银行开立一户头to open an account with 91FVe  
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与…银行建立交易to keep account with c8o2* C$  
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继续记帐to keep account !3
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与…有交易to have an account with *W4~.peoE  
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作成会计帐||有往来帐项to make out an account with 2 3A )^j  
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清算||清理债务to make up an account d]^\qeG^p  
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清洁帐目||与…停止交易to close ones account with F:G Vysy  
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结帐to close an account \. `{nq  
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清理未付款to ask an account||to demand an account ^ Mq8jw(2  
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结清差额to balance the account with U{0! <*W>  
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清算to settle an account||to liquidate an account||to square an account 'n"n;  
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审查帐目||监查帐目to audit an account M_#^zo "x  
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检查帐目to examine an account sKL"JA T  
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转入A的帐户to charge the amount to As account kwpbgQ  
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以计帐方式付款to pay on account ]*yUb-xY  
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代理某人||为某人on ones account||on account of one uBxs`'C  
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为自己计算||独立帐目on ones own account E9PD1ADR  
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由某人收益并负风险on ones account and risk||for ones account and risk Qon>[<]B  
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由某人负担for ones account||for account of one B-EDVMu  
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按某人指示||列入某人帐户by order and for account of one e:zuP.R  
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列入5月份帐目for May account Bq#B+JwX  
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编入某中帐项下to pass to the account of||to place to the account of ""u>5f  
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寄出清算书to send in an account||to send in render an account {{ /-v3n  
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支票薄cheque book w2e9Ue~WH  
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支票陈票人cheque drawer 8S*W+l19f  
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持票人cheque holder |}^BF%8V:  
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不记名支票cheque to bearer||bearer cheque Ed=]RR4R  
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记名支票||认人支票cheque to order l&LrcM  
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到期支票antedated cheque P]b *hC  
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未到期支票postdated cheque (#`1[n+b`x  
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保付支票certified cheque vPbmQh ex  
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未获兑现支票，退票returned cheque Bw;LGEHi|  
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横线支票crossed cheque i^zncDMA  
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普通横线general crossing s v}o%  
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特别横线special crossing 6~@S,i1  
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空白支票blank cheque r% ^l~PN  
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失效支票，过期支票stale cheque wG\ +C'&~  
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普通支票open cheque 7ZsBYP8%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]{1{XIF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TPN+jK  
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支票换现金||兑现to cash a cheque YbZ
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清理票款to clear a cheque -ZaeX]^&Q\  
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保证兑现to certify a cheque T-] {gc  
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填写支票数额to fill up a cheque *{ rorir  
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支票上划线to cross a cheque :{%[6lE^G  
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开发支票to make out a cheque  J0!V(  
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签发支票，开立支票to draw a cheque||to issue a cheque $lxpwO  
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透支支票to overdraw a cheque U`(=iyWP=  
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背书支票to endorse a cheque ;\pVc)\4"  
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请付票款||清付票款to pay a cheque||to honour a cheque +YvF+E  
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支票退票to dishonour a cheque Q5ASN"_  
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拒付支票to refuse a cheque )gd eFA V  
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拒付支票to stop payment of a cheque t<v.r b  
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提示要求付款to present for payment 76w[X=Fv  
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见票即付持票人payable to bearer E>_Rsw *  
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支付指定人payable to order %r[`HF>  
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已过期||无效out of date||stale WR #XPbk  
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请给出票人R/D||refer to drawer }n&nuaj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iFUiw&  
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文字与数字不一致words and figures differ ZRjM^ d;  
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支票 &W>\Vl1  
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时间已过account closed BQfnoF  
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更改处应加盖印章alterations require initials xtGit}  
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时间已过effects not cleared h_t`)]-  
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停止付款payment stopped L/fXP@u  
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支票毁损cheque mutilated 6c+29@  
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汇款||寄钱to remit||to send money G739
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寄票供取款||支票支付to send a cheque for payment * 0K]/tn<  
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寄款人a remitter ZWGelZP~  
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收款人a remittee 5[\g87\  
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国外汇票foreign Bill =WN8><K!  
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国内汇票inland Bill c-zW 2;|61  
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跟单汇票documentary bill e]1)_;b*  
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空头汇票accommodation bill |1kA6/  
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原始汇票original bill 3#fg  2  
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改写||换新票据renewed bill Gf7r!Ur;g  
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即期汇票sight bill||bill on demand G"J 8i|~  
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…days after date||…days after date…日后付款 q.hpnE~#lh  
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…months after date||…months after date…月后付款 mst;q@  
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见票后…日付款…days after sight||…days sight |Ntretz`\  
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见票后…月付款…months after sight||…months sight F6{Q1DqI  
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同组票据set of bills V[*<^%  
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单张汇票sola of exchange||sole of exchange U4NA'1yo  
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远期汇票usance bill||bill at usance ?DM!=.]  
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长期汇票long bill Q=498Y~x  
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短期汇票short bill r[&/*~xL  
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逾期汇票overdue bill $2v{4WP7G  
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宽限日期days of grace d+6-ten  
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电汇telegraphic transfer （T.T） X=X
 
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邮汇postal order||postal note （Am.）||post office order||money order 2)R*d  
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本票promissory note （P/N） j |:{ B  
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押汇负责书||押汇保证书letter of hypothecation J*"G*x#u  
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副保||抵押品||付属担保物collateral security Hyz:i)2  
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担保书trust receipt||letter of indemnity Z'4oE )  
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承兑||认付acceptance f
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单张承兑general acceptance Ld:U~M-  
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有条件承兑qualified acceptance 9w( Wtw'  
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附条件认付conditional acceptance u:s[6T0  
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部分认付partial acceptance   z~O:w'(g