[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。   K$1(HbL  
会计报表statement of account -!bf
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往来帐目account current U))2?#  
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现在往来帐||存款额current accout TWU[/>K  
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销货帐account sales H6.  
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共同计算帐项joint account ##QKXSD  
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未决帐项outstanding account px=k&|l  
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贷方帐项credit account||creditor account Z@ dS,M*  
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借方帐项debit account||debtor account KvvG H-]  
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应付帐||应付未付帐account payable cT.8&EEW  
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应收帐||应收未收帐account receivable gyT3[*eh  
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新交易||新帐new account +eVm+4WK  
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未决帐||老帐old account XTKAy;'5  
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现金帐cash account m^%Xl@V:c-  
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流水帐running account "tUc  
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暂记帐||未定帐suspense account <=g
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过期帐||延滞帐overdue account||pastdue account hB1Gtc4n  
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杂项帐户sundry account an` GY&  
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详细帐单||明细表detail account
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呆帐bad account nH(Hk%~  
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会计项目title of account yL%k5cO$N  
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会计薄||帐薄account-book BGZvgMxLJ  
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营业报告书||损益计算表account of budiness||business report Tx0l^(n  
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借贷细帐||交验帐account rendered $C?G7Vs  
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明细帐account stated
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与…银行开立一户头to open an account with  tmf=1M  
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与…银行建立交易to keep account with vy+9Q5@W  
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继续记帐to keep account -hP-w>  
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与…有交易to have an account with JI}p{yI  
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作成会计帐||有往来帐项to make out an account with lt&30nf=  
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清算||清理债务to make up an account  YErn50L  
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清洁帐目||与…停止交易to close ones account with ]Zf@NY  
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结帐to close an account ~Zd n#z\  
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清理未付款to ask an account||to demand an account fV.43E  
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结清差额to balance the account with {&c%VVZb:Z  
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清算to settle an account||to liquidate an account||to square an account XabrX|B#  
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审查帐目||监查帐目to audit an account ~QsQ7SAs  
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检查帐目to examine an account `q exEk@S  
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转入A的帐户to charge the amount to As account ^tuJM:  
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以计帐方式付款to pay on account -c=IO(B/  
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为自己计算||独立帐目on ones own account @ z#k~  
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由某人收益并负风险on ones account and risk||for ones account and risk KX <RD|=  
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由某人负担for ones account||for account of one YQN=.Wtc  
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按某人指示||列入某人帐户by order and for account of one }C#YR(]  
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列入5月份帐目for May account JpDYB  
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编入某中帐项下to pass to the account of||to place to the account of {b<8Z*4W  
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寄出清算书to send in an account||to send in render an account !Q7  
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支票薄cheque book e-}PJ%!,T  
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支票陈票人cheque drawer sa#"@j)  
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持票人cheque holder fRa1m?%s  
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不记名支票cheque to bearer||bearer cheque r\3In-(AT  
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记名支票||认人支票cheque to order @W @L%<  
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到期支票antedated cheque ,!Hl@(  
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未到期支票postdated cheque J `mp8?;%  
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保付支票certified cheque [MEa@D<7N  
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未获兑现支票，退票returned cheque uo{QF5z]  
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横线支票crossed cheque e!-'O0-Kw  
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普通横线general crossing @!M bPS  
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特别横线special crossing @fK`l@K  
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空白支票blank cheque M`<D Z<:<  
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失效支票，过期支票stale cheque Qd./G5CC  
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普通支票open cheque 9C.cz\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 g3Q #B7A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3pp w_?k  
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支票换现金||兑现to cash a cheque ayD
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清理票款to clear a cheque YZ>cE
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保证兑现to certify a cheque m&q;.|W  
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填写支票数额to fill up a cheque J]0#M:w&  
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支票上划线to cross a cheque r2th6hl~  
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开发支票to make out a cheque v,+@ U6i  
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签发支票，开立支票to draw a cheque||to issue a cheque CnH R&`  
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透支支票to overdraw a cheque ej;taK zj  
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背书支票to endorse a cheque fF("c6:w(  
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请付票款||清付票款to pay a cheque||to honour a cheque ib_Gy77Os  
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支票退票to dishonour a cheque 3kCbD=yF  
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拒付支票to refuse a cheque Rda1X~-g  
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拒付支票to stop payment of a cheque Ye2];(M  
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提示要求付款to present for payment Db=>7@h3C  
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见票即付持票人payable to bearer {@5WeWlz~  
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支付指定人payable to order cqY.^f.  
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已过期||无效out of date||stale MLBg_<  
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请给出票人R/D||refer to drawer :.o=F
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d Zz^9:C+  
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文字与数字不一致words and figures differ >|/? Up  
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支票 x_y>j)  
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时间已过account closed ( ssH=a  
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更改处应加盖印章alterations require initials B N*,!fx  
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时间已过effects not cleared Wqs.oh  
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停止付款payment stopped ay:\P.`5)  
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支票毁损cheque mutilated ^mgI%_?
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汇款||寄钱to remit||to send money QVSsi j  
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寄票供取款||支票支付to send a cheque for payment G{:af:5Fo  
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寄款人a remitter o}mhy`}  
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收款人a remittee 2w x[D  
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国外汇票foreign Bill ,NaV ["9$  
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国内汇票inland Bill pu2wEQ  
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跟单汇票documentary bill Ersr\ZB  
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空头汇票accommodation bill xI`Uk8-8  
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原始汇票original bill xP{H jONu  
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改写||换新票据renewed bill ~!3t8Hx6  
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即期汇票sight bill||bill on demand 2_oK5*j  
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…days after date||…days after date…日后付款 R\9>2*w  
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…months after date||…months after date…月后付款 hV3,^#9o  
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见票后…日付款…days after sight||…days sight 9_J!s  
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见票后…月付款…months after sight||…months sight _9Dn\=g  
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同组票据set of bills \b_-mnN"  
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单张汇票sola of exchange||sole of exchange ,X9hl J  
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远期汇票usance bill||bill at usance +l2e[P+q A  
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长期汇票long bill 4/*]`  
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短期汇票short bill +G5'kYzJ  
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逾期汇票overdue bill H/cs_i  
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宽限日期days of grace qJ\X~5{  
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电汇telegraphic transfer （T.T） \1=T sU&^  
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邮汇postal order||postal note （Am.）||post office order||money order PLO\L
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本票promissory note （P/N） Rb {+Ki  
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押汇负责书||押汇保证书letter of hypothecation eA`]KalH  
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副保||抵押品||付属担保物collateral security CoKiQUW  
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担保书trust receipt||letter of indemnity ]a8eDy  
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承兑||认付acceptance fwRGT|":B  
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单张承兑general acceptance 4"LPJX)Q  
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有条件承兑qualified acceptance wyp{KIV  
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附条件认付conditional acceptance ,KT<4  
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部分认付partial acceptance   HP#ki!'