[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。   ;HBKOe_3  
会计报表statement of account +PnuWK$  
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往来帐目account current  _X  
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现在往来帐||存款额current accout "uP*pR^  
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销货帐account sales k]C k%[d  
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共同计算帐项joint account pacD7'1{  
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未决帐项outstanding account Q=>5@sZB  
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贷方帐项credit account||creditor account <7>1Z 82)  
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借方帐项debit account||debtor account 2@?X>,  
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应付帐||应付未付帐account payable =-~))!(  
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应收帐||应收未收帐account receivable )A%* l9\nG  
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新交易||新帐new account L1I1SFG  
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未决帐||老帐old account XN6$TNsD$  
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现金帐cash account N$#~&  
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流水帐running account %.u*nM7sos  
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暂记帐||未定帐suspense account P7zUf  
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过期帐||延滞帐overdue account||pastdue account E
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杂项帐户sundry account *k_<|{>j(  
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详细帐单||明细表detail account xM!9$v  
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呆帐bad account P(Rl/eyRM  
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会计项目title of account s@iY
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会计薄||帐薄account-book QD{1?aY  
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营业报告书||损益计算表account of budiness||business report U^GVz%\  
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借贷细帐||交验帐account rendered e(a,nZF.  
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明细帐account stated 8@LWg d  
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与…银行开立一户头to open an account with b?KdR5  
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与…银行建立交易to keep account with x=xo9wEg  
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继续记帐to keep account ,D 
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与…有交易to have an account with LXxQI(RO  
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作成会计帐||有往来帐项to make out an account with %5zIh[!1$  
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清算||清理债务to make up an account +:ms`Sr>  
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清洁帐目||与…停止交易to close ones account with ;T0X7MNx  
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结帐to close an account ulW>8bW&  
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清理未付款to ask an account||to demand an account 9)S3{i6w  
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结清差额to balance the account with /*BU5  
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清算to settle an account||to liquidate an account||to square an account #W8?E_iu  
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审查帐目||监查帐目to audit an account 1QD4
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检查帐目to examine an account <>f;g"qS  
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转入A的帐户to charge the amount to As account b3[!1i  
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以计帐方式付款to pay on account R6Md_t\  
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代理某人||为某人on ones account||on account of one e>c -b^{&  
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为自己计算||独立帐目on ones own account Gukvd6-g9b  
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由某人收益并负风险on ones account and risk||for ones account and risk sk8DW  
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由某人负担for ones account||for account of one CFW H ih  
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按某人指示||列入某人帐户by order and for account of one eE .wnn  
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列入5月份帐目for May account F{Yr8(UHA  
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编入某中帐项下to pass to the account of||to place to the account of #tsP  
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寄出清算书to send in an account||to send in render an account `DSFaBj,  
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支票薄cheque book baTd;`Pn  
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支票陈票人cheque drawer 8q6Le{G  
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持票人cheque holder SCMvq?9  
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不记名支票cheque to bearer||bearer cheque vNd
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记名支票||认人支票cheque to order ^e_uprZWm  
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到期支票antedated cheque ]xb2W~  
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未到期支票postdated cheque XrMw$_0)  
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保付支票certified cheque n,-*$~{  
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未获兑现支票，退票returned cheque H0lW gJmi|  
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横线支票crossed cheque mxJe\[I  
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普通横线general crossing ?/@XJcm+  
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特别横线special crossing apM)$  
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空白支票blank cheque x|^p9m"=%  
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失效支票，过期支票stale cheque O\]{6+$fm!  
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普通支票open cheque 5yV>-XT+-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^foCcO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2*n~r   
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支票换现金||兑现to cash a cheque g~=- ,j|  
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清理票款to clear a cheque )7E7K%:b,  
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保证兑现to certify a cheque !L)|N<  
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填写支票数额to fill up a cheque k&u5`F  
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支票上划线to cross a cheque TH CvcU?X  
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开发支票to make out a cheque [raj: 7yQ  
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签发支票，开立支票to draw a cheque||to issue a cheque %wJ?+D/  
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透支支票to overdraw a cheque 6\QsK96_  
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背书支票to endorse a cheque QT(]S>--n  
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请付票款||清付票款to pay a cheque||to honour a cheque [F,s=,S'M  
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支票退票to dishonour a cheque *E/CNMn=E  
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拒付支票to refuse a cheque -x>2Wb~%  
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拒付支票to stop payment of a cheque {-)I2GJav  
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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 msZ3%L  
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支付指定人payable to order ooN?x31  
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已过期||无效out of date||stale D.w6/DxaXa  
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请给出票人R/D||refer to drawer Es1T{<G|w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lnrs4s Km  
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文字与数字不一致words and figures differ SA,+oq(  
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支票 BvpUcICJ  
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时间已过account closed }^*m0`H  
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更改处应加盖印章alterations require initials slG%o5|m  
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时间已过effects not cleared ?s9f}>  
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停止付款payment stopped 0$.;EGP  
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支票毁损cheque mutilated E-HK=D&W/  
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汇款||寄钱to remit||to send money 9&OhCrxW-  
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寄票供取款||支票支付to send a cheque for payment fv
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寄款人a remitter *30T$_PiX|  
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收款人a remittee o(oD8Ni  
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国外汇票foreign Bill  J?qikE&  
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国内汇票inland Bill {6HgKI  
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跟单汇票documentary bill [&:dPd1_  
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空头汇票accommodation bill xgZ<.r  
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原始汇票original bill gmtS3,  
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改写||换新票据renewed bill :<,tGYg/!  
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即期汇票sight bill||bill on demand *I`Eb7 ^  
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…days after date||…days after date…日后付款 f:ep~5] G  
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…months after date||…months after date…月后付款 5$
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见票后…日付款…days after sight||…days sight kjO
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见票后…月付款…months after sight||…months sight VaTA|=[;  
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同组票据set of bills \;!g@?CA  
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单张汇票sola of exchange||sole of exchange g
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远期汇票usance bill||bill at usance ^-s`$lTp  
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长期汇票long bill -9$.&D|  
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短期汇票short bill U6~79Hnt  
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逾期汇票overdue bill *%2,= p  
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宽限日期days of grace |/!RN[<   
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电汇telegraphic transfer （T.T） @0iXqM#jH  
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邮汇postal order||postal note （Am.）||post office order||money order >!#or- C  
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本票promissory note （P/N） 1K[y)q  
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押汇负责书||押汇保证书letter of hypothecation \n0MqXs#  
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副保||抵押品||付属担保物collateral security )4 'yI*  
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担保书trust receipt||letter of indemnity HkyN$1s  
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承兑||认付acceptance ?^{Ey[)'(  
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单张承兑general acceptance O\^D 6\ v  
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有条件承兑qualified acceptance 5z"[{#/  
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附条件认付conditional acceptance PF:E{_~  
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部分认付partial acceptance   bE2{^5 iG