[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。   L2ydyXIsd  
会计报表statement of account wG3b{0  
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往来帐目account current E,}{iqAb  
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现在往来帐||存款额current accout {E :`  
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销货帐account sales $`E?=L`$  
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共同计算帐项joint account K)7T]z`  
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未决帐项outstanding account b0{i +R  
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贷方帐项credit account||creditor account -WlYH
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借方帐项debit account||debtor account 7~e,"^>T
 
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应付帐||应付未付帐account payable nF<K84  
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应收帐||应收未收帐account receivable 'f\9'v  
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新交易||新帐new account .Vbd-jr'M  
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未决帐||老帐old account PR %)3  
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现金帐cash account ba|xf@=&  
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流水帐running account jIubJQR~  
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暂记帐||未定帐suspense account JbPk C*.  
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过期帐||延滞帐overdue account||pastdue account /ox7$|Jyr  
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杂项帐户sundry account {A0jkU  
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详细帐单||明细表detail account CvU$Fsb  
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呆帐bad account wL0[Slf}  
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会计项目title of account A6z,6v6  
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会计薄||帐薄account-book D6bYg `  
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营业报告书||损益计算表account of budiness||business report eFiG:LS7  
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借贷细帐||交验帐account rendered ;M~,S^U  
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明细帐account stated Hu|Tj<S  
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与…银行开立一户头to open an account with q;eb  
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与…银行建立交易to keep account with |Hf|N$  
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继续记帐to keep account al[^pPK
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与…有交易to have an account with vkG#G]Qs";  
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作成会计帐||有往来帐项to make out an account with |+Wn5iT  
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清算||清理债务to make up an account AS;Sz/YP  
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清洁帐目||与…停止交易to close ones account with :ts3_-cr  
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结帐to close an account &{j!!LL  
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清理未付款to ask an account||to demand an account Z1 fY' f  
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结清差额to balance the account with ~v8X>XDL?T  
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清算to settle an account||to liquidate an account||to square an account fTj@/"a  
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审查帐目||监查帐目to audit an account 3wfcGQn|sD  
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检查帐目to examine an account uG
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转入A的帐户to charge the amount to As account (?l ]}p^[  
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以计帐方式付款to pay on account (xG%H:6,  
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代理某人||为某人on ones account||on account of one uzHMQp  
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为自己计算||独立帐目on ones own account mo^E8t.  
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由某人收益并负风险on ones account and risk||for ones account and risk K~d'*J-  
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由某人负担for ones account||for account of one kn}^oRT  
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按某人指示||列入某人帐户by order and for account of one X|\`\[  
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列入5月份帐目for May account S`vt\g$ dN  
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编入某中帐项下to pass to the account of||to place to the account of ry|a_3X(I  
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寄出清算书to send in an account||to send in render an account +d#8/S*  
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支票薄cheque book c@g(_%_|2  
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支票陈票人cheque drawer ulzX$  
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持票人cheque holder 4L,wBce;,t  
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不记名支票cheque to bearer||bearer cheque 2FZT  
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记名支票||认人支票cheque to order k.b=EX|  
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到期支票antedated cheque 8o+:|V~X  
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未到期支票postdated cheque 2OpA1$n6  
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保付支票certified cheque d`TiY`!  
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未获兑现支票，退票returned cheque lusUmFm'*  
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横线支票crossed cheque EVLL,x.~:z  
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普通横线general crossing L754odc  
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特别横线special crossing m-$}'mEO  
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空白支票blank cheque LZ_0=Xx%  
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失效支票，过期支票stale cheque ECA<%
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普通支票open cheque  :QP1!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {H
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RHBQgD$  
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支票换现金||兑现to cash a cheque Lu 6g`O:['  
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清理票款to clear a cheque hsrf2Xw[  
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保证兑现to certify a cheque 7^#f)Vp  
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填写支票数额to fill up a cheque 2<B'PR-??y  
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支票上划线to cross a cheque sw}O g`U  
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开发支票to make out a cheque siI%6Gn;  
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签发支票，开立支票to draw a cheque||to issue a cheque I[k"I(  
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透支支票to overdraw a cheque ko[w#j  
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背书支票to endorse a cheque t}_ #N'`  
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请付票款||清付票款to pay a cheque||to honour a cheque -JgNujt#9  
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支票退票to dishonour a cheque FiiDmhu  
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拒付支票to refuse a cheque m4@NW*G{  
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拒付支票to stop payment of a cheque PX|@D_%Y=  
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提示要求付款to present for payment lcZ.}   
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见票即付持票人payable to bearer b&F9<XLqq  
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支付指定人payable to order p5#x7*xR6  
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已过期||无效out of date||stale }aR
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请给出票人R/D||refer to drawer {zAI-?#*u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gY~r{  
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文字与数字不一致words and figures differ "OjAhKfG  
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支票 2cYBm^o|x  
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时间已过account closed yU v YV-7  
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更改处应加盖印章alterations require initials rR.It,,  
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时间已过effects not cleared "@UQSf,  
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停止付款payment stopped xR1G  
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支票毁损cheque mutilated "313eeIt%i  
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汇款||寄钱to remit||to send money J$3g3% t  
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寄票供取款||支票支付to send a cheque for payment 79h~w{IT@  
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寄款人a remitter zK<af  
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收款人a remittee BN_h3|)  
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国外汇票foreign Bill [qYr~:`-[  
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国内汇票inland Bill TekUY m!G  
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跟单汇票documentary bill -#|D>  
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空头汇票accommodation bill WgtLKRZ\  
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原始汇票original bill jj5S+ >4  
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改写||换新票据renewed bill "s+4!,k  
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即期汇票sight bill||bill on demand pCIzpEsRs  
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…days after date||…days after date…日后付款 ?8b19DMK6  
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…months after date||…months after date…月后付款 FcDS*ZEk!  
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见票后…日付款…days after sight||…days sight K@D\5s|1|  
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见票后…月付款…months after sight||…months sight M^ FY6TT4O  
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同组票据set of bills IPiV_c-l  
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单张汇票sola of exchange||sole of exchange JAPr[O&  
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远期汇票usance bill||bill at usance !rvEo =^  
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长期汇票long bill -yYdj1y;  
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短期汇票short bill [K!9x
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逾期汇票overdue bill N.F5)04  
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宽限日期days of grace eL!41_QI  
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电汇telegraphic transfer （T.T） JzHG5nmB  
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邮汇postal order||postal note （Am.）||post office order||money order 92+8z
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本票promissory note （P/N） vW63j't_  
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押汇负责书||押汇保证书letter of hypothecation S}m _XR]  
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副保||抵押品||付属担保物collateral security Fe+ @;  
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担保书trust receipt||letter of indemnity ON?Y Df  
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承兑||认付acceptance Zed
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单张承兑general acceptance K*6"c.D  
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有条件承兑qualified acceptance yPyu)  
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附条件认付conditional acceptance 0.aXg"  
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部分认付partial acceptance   "kg`TJf=