[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。   *NIhYg6  
会计报表statement of account "+4r4  
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往来帐目account current l W Lj==  
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现在往来帐||存款额current accout #)KQ-x,  
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销货帐account sales 8.' THLI  
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共同计算帐项joint account @'?7au ''  
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未决帐项outstanding account BOW`{=  
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贷方帐项credit account||creditor account M0RVEhX  
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借方帐项debit account||debtor account a[V4EX1E  
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应付帐||应付未付帐account payable C;rK16cn  
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应收帐||应收未收帐account receivable .^?Z3iA",  
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新交易||新帐new account .?-]+-J?`  
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未决帐||老帐old account EoHrXv  
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现金帐cash account e!O:z  
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流水帐running account H=7Nh6v  
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暂记帐||未定帐suspense account Fpf-Fa-K\b  
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过期帐||延滞帐overdue account||pastdue account W&Gt^5  
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杂项帐户sundry account e't1.%w  
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详细帐单||明细表detail account >>HC|  
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呆帐bad account LuW^Ga"E  
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会计项目title of account K_E- Hgg_  
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会计薄||帐薄account-book =5Auk5&  
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营业报告书||损益计算表account of budiness||business report b!xm=U  
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借贷细帐||交验帐account rendered tM;S )S(=  
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明细帐account stated AilfeHG  
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与…银行开立一户头to open an account with Fq9>t/Zj  
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与…银行建立交易to keep account with fnm:Wa|,%|  
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继续记帐to keep account t
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与…有交易to have an account with Vz,2_QJ  
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作成会计帐||有往来帐项to make out an account with ;Jrk#7  
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清算||清理债务to make up an account cWA$O*A  
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清洁帐目||与…停止交易to close ones account with w+0Ch1$  
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结帐to close an account *jF VYg  
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清理未付款to ask an account||to demand an account GCgpe(cQ  
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结清差额to balance the account with xf.2Ig  
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清算to settle an account||to liquidate an account||to square an account :
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审查帐目||监查帐目to audit an account KrFV4J[  
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检查帐目to examine an account `f2m5qTP%  
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转入A的帐户to charge the amount to As account r]=3 aebR.  
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以计帐方式付款to pay on account swDSV1alMB  
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代理某人||为某人on ones account||on account of one IP1|$b}sq  
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为自己计算||独立帐目on ones own account 7<=7RPWmD  
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由某人收益并负风险on ones account and risk||for ones account and risk , "zS  pN  
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由某人负担for ones account||for account of one |jV4]7Luq  
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按某人指示||列入某人帐户by order and for account of one w9}I*Nra  
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列入5月份帐目for May account 0zpP$q$  
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编入某中帐项下to pass to the account of||to place to the account of 7$G
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寄出清算书to send in an account||to send in render an account !*%3um  
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支票薄cheque book p,D/ Pb8  
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支票陈票人cheque drawer 4 qW)R{%  
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持票人cheque holder udc9 $ uO  
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不记名支票cheque to bearer||bearer cheque hGus!p"lw  
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记名支票||认人支票cheque to order 0Xo zYyq  
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到期支票antedated cheque rbtPG=t_R  
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未到期支票postdated cheque (Pu*[STTT  
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保付支票certified cheque "M*\,IH  
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未获兑现支票，退票returned cheque WMC6dD_6e  
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横线支票crossed cheque Z3/zUtgs  
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普通横线general crossing w5nRgdboy!  
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特别横线special crossing l{3utQH-=z  
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空白支票blank cheque uJ$"2<O  
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失效支票，过期支票stale cheque 04"hQt{[  
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普通支票open cheque 5
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3_>R's8P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w*}9;l  
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支票换现金||兑现to cash a cheque F~Li.qF  
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清理票款to clear a cheque TQou.'+v  
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保证兑现to certify a cheque A>?fbY2n  
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填写支票数额to fill up a cheque =6sXZ"_Tw  
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支票上划线to cross a cheque b>i=",i
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开发支票to make out a cheque +@Y[i."^J  
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签发支票，开立支票to draw a cheque||to issue a cheque fo.m&mKgo  

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透支支票to overdraw a cheque qo@dFKy  
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背书支票to endorse a cheque -?W@-*J
 
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请付票款||清付票款to pay a cheque||to honour a cheque q}5A^QX  
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支票退票to dishonour a cheque ))`Zv=y"  
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拒付支票to refuse a cheque 'l|_$3  
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拒付支票to stop payment of a cheque I*}#nY0+  
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提示要求付款to present for payment PoJ$%_a}  
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见票即付持票人payable to bearer 2~V Im#  
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支付指定人payable to order N;'HR)  
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已过期||无效out of date||stale Da[C'm=  
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请给出票人R/D||refer to drawer <* "pr
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g&+Y{*Gp  
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文字与数字不一致words and figures differ N3gNOq&  
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支票 )!k_Gb`#X  
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时间已过account closed
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更改处应加盖印章alterations require initials Fkcx+
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时间已过effects not cleared o)
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停止付款payment stopped v._Egk0  
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支票毁损cheque mutilated EWb(uWC8h  
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汇款||寄钱to remit||to send money "H>r-cyh  
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寄票供取款||支票支付to send a cheque for payment x0\ e<x9s  
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寄款人a remitter ]<27Sw&yaG  
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收款人a remittee t_dcV%
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国外汇票foreign Bill R=-+YBw7/  
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国内汇票inland Bill (M ]XNn  
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跟单汇票documentary bill i@P9EU  
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空头汇票accommodation bill gjW\ XY  
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原始汇票original bill 8h2D+1,PZC  
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改写||换新票据renewed bill bqSMDK  
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即期汇票sight bill||bill on demand wGg0hL  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 P{?;T5ap6  
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见票后…日付款…days after sight||…days sight j(j#0dXLh  
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见票后…月付款…months after sight||…months sight U_]=E<el  
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同组票据set of bills I? B,sl_w  
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单张汇票sola of exchange||sole of exchange 6D |p Qs  
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远期汇票usance bill||bill at usance 9TC) w|
 
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长期汇票long bill ;+a2\j+  
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短期汇票short bill eTT)P  
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逾期汇票overdue bill }AlYNEY  
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宽限日期days of grace <YH=3[  
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电汇telegraphic transfer （T.T） `rlk|&T1  
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邮汇postal order||postal note （Am.）||post office order||money order _|A +) K  
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本票promissory note （P/N） .fp&MgiQ  
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押汇负责书||押汇保证书letter of hypothecation KnGTcoXg_  
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副保||抵押品||付属担保物collateral security 1_hW#I\'  
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担保书trust receipt||letter of indemnity =^tA_AxVw  
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承兑||认付acceptance g9~]s9  
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单张承兑general acceptance *2e!M^K<  
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有条件承兑qualified acceptance BUsV|e \  
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附条件认付conditional acceptance LT VF8-v  
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部分认付partial acceptance   2VGg 6%