[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。   @GvztVYo  
会计报表statement of account {b@KYR9K  
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往来帐目account current XduV+$03  
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现在往来帐||存款额current accout TET`b7G  
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销货帐account sales wm+})SOX9  
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共同计算帐项joint account NzW`B^p  
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未决帐项outstanding account -&e92g&n   
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贷方帐项credit account||creditor account ZY56\qcY  
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借方帐项debit account||debtor account 5p +ZD7jK  
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应付帐||应付未付帐account payable I_q~*/<h  
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应收帐||应收未收帐account receivable v~/~@jv  
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新交易||新帐new account &Sp -w?kM  
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未决帐||老帐old account "EV!>^Z  
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现金帐cash account syzdd an  
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流水帐running account ?U7) XvQ  
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暂记帐||未定帐suspense account Q# ?wXX47  
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过期帐||延滞帐overdue account||pastdue account ^S#t|rN  
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杂项帐户sundry account s4H2/E
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详细帐单||明细表detail account @uH#qg7  
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呆帐bad account q|)Q9+6$+  
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会计项目title of account M*pRv  
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会计薄||帐薄account-book DW(~Qdk  
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营业报告书||损益计算表account of budiness||business report kD.pzxEM  
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借贷细帐||交验帐account rendered 4-v6=gz.  
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明细帐account stated z"F*\xa  
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与…银行开立一户头to open an account with >[a<pm!  
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与…银行建立交易to keep account with D>wZ0p b-  
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继续记帐to keep account ~S(^T9R  
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与…有交易to have an account with (B`sQw@tu  
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作成会计帐||有往来帐项to make out an account with S]2 {ZDP  
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清算||清理债务to make up an account Rf[V)x  
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清洁帐目||与…停止交易to close ones account with $3\yf?m}q  
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结帐to close an account HcJE0-"  
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清理未付款to ask an account||to demand an account +{rJ[J/g  
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结清差额to balance the account with eoJ]4-WFq  
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清算to settle an account||to liquidate an account||to square an account Bxv8RB  
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审查帐目||监查帐目to audit an account oBw}hH,hp  
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检查帐目to examine an account ]p$zvMf}  
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转入A的帐户to charge the amount to As account $Q4=37H+  
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以计帐方式付款to pay on account 2v\W1VF  
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代理某人||为某人on ones account||on account of one `Qq/F]  
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为自己计算||独立帐目on ones own account  h,hL?imD  
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由某人收益并负风险on ones account and risk||for ones account and risk fKYKW?g;)Z  
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由某人负担for ones account||for account of one U6a zhi&,  
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按某人指示||列入某人帐户by order and for account of one ] ?9t-  
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列入5月份帐目for May account gDj_KKd  
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编入某中帐项下to pass to the account of||to place to the account of }8 \|1@09  
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寄出清算书to send in an account||to send in render an account X,&xhSz
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支票薄cheque book L-MiaKcL  
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支票陈票人cheque drawer n)Hk8)^8  
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持票人cheque holder +=Yk-nJ  
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不记名支票cheque to bearer||bearer cheque xdCs5
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记名支票||认人支票cheque to order Bmmb  
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到期支票antedated cheque ~NA1SZ{Y+  
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未到期支票postdated cheque r+SEw ;  
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保付支票certified cheque uAc@ Z-  
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未获兑现支票，退票returned cheque +SO2M|ru&  
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横线支票crossed cheque mJSK; @w<O  
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普通横线general crossing :U!'U;uQ  
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特别横线special crossing UY1JB^J$  
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空白支票blank cheque e$ThSh\+(  
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失效支票，过期支票stale cheque *?EO n-  
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普通支票open cheque V?U%C%C|e  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N$N;Sw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9(Q
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支票换现金||兑现to cash a cheque g4~X#}:z$O  
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清理票款to clear a cheque p2pTs&}S  
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保证兑现to certify a cheque l-DGy#h+z  
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填写支票数额to fill up a cheque |#DC.Ga!  
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支票上划线to cross a cheque ?)A]q' O  
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开发支票to make out a cheque t-v^-#  
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签发支票，开立支票to draw a cheque||to issue a cheque q8'@dH  
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透支支票to overdraw a cheque DuTlYXM 2^  
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背书支票to endorse a cheque 8I5VrT  
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请付票款||清付票款to pay a cheque||to honour a cheque P+*rWJ8gQ  
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支票退票to dishonour a cheque )+jK0E1  
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拒付支票to refuse a cheque [B2>*UPl  
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拒付支票to stop payment of a cheque ^|FVc48{  
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提示要求付款to present for payment X-G~/n-x
 
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见票即付持票人payable to bearer =E"kv!e   
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支付指定人payable to order !"Oj$c -  
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已过期||无效out of date||stale 'sjJSc  
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请给出票人R/D||refer to drawer ! 6p)t[s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (4{@oM#H6  
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文字与数字不一致words and figures differ ?ck^? p7  
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支票 @]ptY*   
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时间已过account closed zZ+LisSs&  
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更改处应加盖印章alterations require initials T`w};]z^d2  
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时间已过effects not cleared jKCqH$  
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停止付款payment stopped H:{(CY?t  
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支票毁损cheque mutilated y/sWy1P7  
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汇款||寄钱to remit||to send money _7j/[  
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寄票供取款||支票支付to send a cheque for payment @qhg[= @  
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寄款人a remitter 5W]N]^v  
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收款人a remittee X"khuyT_  
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国外汇票foreign Bill ]'ApOp  
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国内汇票inland Bill 8H`l"  
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跟单汇票documentary bill sK9h=J;F/  
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空头汇票accommodation bill fm:{&(  
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原始汇票original bill ]jY)M<:J4  
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改写||换新票据renewed bill ~V- o{IA  
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即期汇票sight bill||bill on demand rMFZ#38d  
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…days after date||…days after date…日后付款 I lL   
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…months after date||…months after date…月后付款 ^t%M  
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见票后…日付款…days after sight||…days sight >)Z2bCe  
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见票后…月付款…months after sight||…months sight *ik)>c_  
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同组票据set of bills F7Yuky  
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单张汇票sola of exchange||sole of exchange |-Klh  
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远期汇票usance bill||bill at usance Ec/+9H6g  
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长期汇票long bill 1L9  <1  
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短期汇票short bill ,\RCgc  
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逾期汇票overdue bill I`lH6hH p  
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宽限日期days of grace _\]UA?0  
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电汇telegraphic transfer （T.T） z$,hdZ]  
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邮汇postal order||postal note （Am.）||post office order||money order 1O{67Pf  
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本票promissory note （P/N） <m\TZQBD  
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押汇负责书||押汇保证书letter of hypothecation 3 g!h4?^  
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副保||抵押品||付属担保物collateral security z#
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担保书trust receipt||letter of indemnity 6Vo}Uaq4  
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承兑||认付acceptance Q0A1N[  
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单张承兑general acceptance b ;b1V  
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有条件承兑qualified acceptance Sx7xb]3XI"  
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附条件认付conditional acceptance jLU)S)  
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部分认付partial acceptance   Xb {y*',