[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。   BDQsP$'6QT  
会计报表statement of account t\O16O7S  
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往来帐目account current AbW6x  
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现在往来帐||存款额current accout <(#ej4ar,  
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销货帐account sales :7;@ZEe  
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共同计算帐项joint account b*lkBqs$  
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未决帐项outstanding account E ' uZA  
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贷方帐项credit account||creditor account ]T) 'Hb  
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借方帐项debit account||debtor account z\4.Gm-  
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应付帐||应付未付帐account payable O^rDHFj,  
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应收帐||应收未收帐account receivable &uVnZ@o42  
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新交易||新帐new account h;'~,xA  
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未决帐||老帐old account EKN~H$.  
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现金帐cash account N6TH}~62}  
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流水帐running account !bP@n  
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暂记帐||未定帐suspense account 7-V/RChBm  
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过期帐||延滞帐overdue account||pastdue account !ubD/KE  
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杂项帐户sundry account u]G\H!WkQ  
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详细帐单||明细表detail account H6gSO(U  
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呆帐bad account 51.%;aY~z  
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会计项目title of account lr$zHI7_`  
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会计薄||帐薄account-book Ht&YC<X  
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营业报告书||损益计算表account of budiness||business report r@,2E6xn  
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借贷细帐||交验帐account rendered Ht YwEjI  
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明细帐account stated ?Ss! e$jf  
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与…银行开立一户头to open an account with 6-ils3&  
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与…银行建立交易to keep account with /2VJX@h  
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继续记帐to keep account 7Fsay+a  
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与…有交易to have an account with  @`Su0W+.  
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作成会计帐||有往来帐项to make out an account with bi;1s'Y<D  
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清算||清理债务to make up an account B4 }bVjs  
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清洁帐目||与…停止交易to close ones account with K!l5coM  
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结帐to close an account  %D "I  
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清理未付款to ask an account||to demand an account QkC (uS  
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结清差额to balance the account with SByW[JE  
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清算to settle an account||to liquidate an account||to square an account +=8VTCn?  
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审查帐目||监查帐目to audit an account jRV/A!4  
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检查帐目to examine an account bA->{OPkT  
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转入A的帐户to charge the amount to As account 'uEl~> l7  
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以计帐方式付款to pay on account ?FcAXA/J{  
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代理某人||为某人on ones account||on account of one P";'jVcR  
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为自己计算||独立帐目on ones own account V~5jfcd  
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由某人收益并负风险on ones account and risk||for ones account and risk ?5 7Sk+  
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由某人负担for ones account||for account of one 'Qe;vZ31K  
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按某人指示||列入某人帐户by order and for account of one LSr]S79N1  
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列入5月份帐目for May account 6,{$J  
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编入某中帐项下to pass to the account of||to place to the account of ,nDaqQ-C!!  
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寄出清算书to send in an account||to send in render an account 81Z) eO#  
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支票薄cheque book .ctw2x5W  
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支票陈票人cheque drawer ]3.;PWa:  
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持票人cheque holder o
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不记名支票cheque to bearer||bearer cheque 'AS|ZRr/  
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记名支票||认人支票cheque to order `&ckZiq  
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到期支票antedated cheque 68WO~*  
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未到期支票postdated cheque ou{2@"  
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保付支票certified cheque KF!Yf\  
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未获兑现支票，退票returned cheque ,S]7 'UP  
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横线支票crossed cheque |"CZ
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普通横线general crossing O`t&ldU  
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特别横线special crossing .~~T\rmI  
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空白支票blank cheque ,Ae6/D$h/  
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失效支票，过期支票stale cheque DgQpHF  
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普通支票open cheque !")tU+:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V1`o%;j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j[G  
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支票换现金||兑现to cash a cheque ' 9Xu p  
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清理票款to clear a cheque SaAFz&WRl  
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保证兑现to certify a cheque G+"t/?/  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque m_
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开发支票to make out a cheque ):68%,  

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签发支票，开立支票to draw a cheque||to issue a cheque {JO  
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透支支票to overdraw a cheque r4XK{KHn  
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背书支票to endorse a cheque k}kQI~S9  
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请付票款||清付票款to pay a cheque||to honour a cheque RXp w!  
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支票退票to dishonour a cheque J6s`'gFns  
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拒付支票to refuse a cheque iwZPpl";  
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拒付支票to stop payment of a cheque b8`)y<7  
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提示要求付款to present for payment 
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见票即付持票人payable to bearer Xtq_y'I  
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支付指定人payable to order g|DF[  
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已过期||无效out of date||stale b,l$1{  

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请给出票人R/D||refer to drawer k2omJ$?v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RVnjNy;O`  
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文字与数字不一致words and figures differ 'Vzp2  
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支票 $-OA'QwB]  
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时间已过account closed Thp[+KP>  

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更改处应加盖印章alterations require initials 1E[J%Rh\l  
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时间已过effects not cleared 2.`\  
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停止付款payment stopped du $:jN\}  
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支票毁损cheque mutilated j2t7'bO_  
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汇款||寄钱to remit||to send money yJ[0WY8<kC  
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寄票供取款||支票支付to send a cheque for payment fF!Yp iI"  
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寄款人a remitter l] K3Y\#bP  
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收款人a remittee #>a\>iKQ2q  
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国外汇票foreign Bill rP'me2 B  
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国内汇票inland Bill '9%\;
 
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跟单汇票documentary bill +X\FBvP&  
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空头汇票accommodation bill xf'V{9*  
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原始汇票original bill a)!o @  
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改写||换新票据renewed bill Q*GN`07@?d  
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即期汇票sight bill||bill on demand 44J]I\+  
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…days after date||…days after date…日后付款 M^A48u{,"  
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…months after date||…months after date…月后付款 s$IDLs,WM  
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见票后…日付款…days after sight||…days sight 2bz2KB5>  
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见票后…月付款…months after sight||…months sight }ZYd4h|g\z  
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同组票据set of bills P|`8}|}a  
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单张汇票sola of exchange||sole of exchange #{0HYg?(f  
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远期汇票usance bill||bill at usance cs48*+m  
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长期汇票long bill . P viA  
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短期汇票short bill RIR\']WN  
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逾期汇票overdue bill P.se'z)E  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） Bg=wKwc8  
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邮汇postal order||postal note （Am.）||post office order||money order 299H$$WS,Z  
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本票promissory note （P/N） _rMg}F"  
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押汇负责书||押汇保证书letter of hypothecation b)#hSjWO#  
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副保||抵押品||付属担保物collateral security gk4;>}  

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担保书trust receipt||letter of indemnity 2ACCh4(/P  
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承兑||认付acceptance ;]puq  
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单张承兑general acceptance ~Gp[_ %K  
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有条件承兑qualified acceptance Rh2+=N<X  
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附条件认付conditional acceptance FZQP%]FX  
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部分认付partial acceptance   H'5)UX@LP