[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。   kOv37c'  
会计报表statement of account o?wEX%  
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往来帐目account current zQsW*)L  
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现在往来帐||存款额current accout .2*h!d)E  
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销货帐account sales m/aA q8  
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共同计算帐项joint account /k=krAz.  
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未决帐项outstanding account -;&-b>b  
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贷方帐项credit account||creditor account lQ?_1H~4=  
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借方帐项debit account||debtor account 2%~+c|TH.)  
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应付帐||应付未付帐account payable $NwPGy?%  
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应收帐||应收未收帐account receivable UkM#uKr:  
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新交易||新帐new account F
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未决帐||老帐old account ~f?brQ?  
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现金帐cash account /Ca M(^W   
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流水帐running account cs)R8vuB)z  
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暂记帐||未定帐suspense account y+$a}=c
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过期帐||延滞帐overdue account||pastdue account e J:#vX86  
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杂项帐户sundry account CiIIlE4  
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详细帐单||明细表detail account &IkHP/  
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呆帐bad account -8&P1jrI  
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会计项目title of account E=qfI>2U&  
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会计薄||帐薄account-book W ZW:q  
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营业报告书||损益计算表account of budiness||business report ! Y' ~?BI  
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借贷细帐||交验帐account rendered Qe]aI7Ei  
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明细帐account stated 4J$dG l#f  
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与…银行开立一户头to open an account with +xBM\Dz8  
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与…银行建立交易to keep account with *NQsD C.J^  
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继续记帐to keep account d 2z!i^:  
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与…有交易to have an account with ]?~[!&h  
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作成会计帐||有往来帐项to make out an account with H2E'i\  
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清算||清理债务to make up an account uar[D|DcD"  
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清洁帐目||与…停止交易to close ones account with !6`&0eY  
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结帐to close an account ` NWmwmWB"  
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清理未付款to ask an account||to demand an account da5fKK/s  
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结清差额to balance the account with =+VI{~.|}  
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清算to settle an account||to liquidate an account||to square an account TX
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审查帐目||监查帐目to audit an account y?8V'.f|  
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检查帐目to examine an account M[KYt"v  
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转入A的帐户to charge the amount to As account ufS0UD8%H  
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以计帐方式付款to pay on account Ct}rj-L<i  
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代理某人||为某人on ones account||on account of one q? ?N,  
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为自己计算||独立帐目on ones own account ]`eJSk.  
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由某人收益并负风险on ones account and risk||for ones account and risk ~,reS:9RZ  
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由某人负担for ones account||for account of one Zz56=ZX*_  
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按某人指示||列入某人帐户by order and for account of one _tVrLb7`s  
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列入5月份帐目for May account }o9(Q8  
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编入某中帐项下to pass to the account of||to place to the account of u^&,~n@n7  
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寄出清算书to send in an account||to send in render an account >)S'`e4Gu  
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支票薄cheque book %'<m[wf^ o  
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支票陈票人cheque drawer Y%]&h#F  
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持票人cheque holder z}*74lhF  
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不记名支票cheque to bearer||bearer cheque XW9 [VUW~  
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记名支票||认人支票cheque to order LjA>H>8%[  
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到期支票antedated cheque  <IL$8a  
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未到期支票postdated cheque ~",,&>#[K  
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保付支票certified cheque /4n:!6rt  
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未获兑现支票，退票returned cheque <sq@[\l}a  
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横线支票crossed cheque NP*M#3$[
 
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普通横线general crossing 'F@#.Op`  
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特别横线special crossing K q0!.455  
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空白支票blank cheque e-#!3j!'  
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失效支票，过期支票stale cheque 4W''j[Y/  
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普通支票open cheque -v(.]`Wo&;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ibd na9z7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =wW3Tr7~  
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支票换现金||兑现to cash a cheque xNh#=6__9  
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清理票款to clear a cheque R;_U BQ)  
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保证兑现to certify a cheque P/'~&*m-  
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填写支票数额to fill up a cheque l0 H,TT~2  
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支票上划线to cross a cheque /]Fs3 uf  
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开发支票to make out a cheque o?f7_8fG  
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签发支票，开立支票to draw a cheque||to issue a cheque _,i]ra{%  
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透支支票to overdraw a cheque j w)Lofn  
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背书支票to endorse a cheque uD&!]E3  
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请付票款||清付票款to pay a cheque||to honour a cheque /LM*nN$%  
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支票退票to dishonour a cheque eB78z@  
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拒付支票to refuse a cheque z0Vd(QL  
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拒付支票to stop payment of a cheque ~ X8U@f  
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提示要求付款to present for payment zh'TR$+\hO  
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见票即付持票人payable to bearer (|Am  
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支付指定人payable to order tnbaU%;|J  
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已过期||无效out of date||stale ?6B)Ek,'X?  
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请给出票人R/D||refer to drawer .9> er  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V;?_l?_  
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文字与数字不一致words and figures differ kR6rf
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支票 oo3ZYA  
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时间已过account closed b,7:=-D  
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更改处应加盖印章alterations require initials ][:6En}  
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时间已过effects not cleared x 3#1  
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停止付款payment stopped )qD%5} t  
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支票毁损cheque mutilated 
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汇款||寄钱to remit||to send money ]ss0~2  
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寄票供取款||支票支付to send a cheque for payment u q:>
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寄款人a remitter W )q^@6[d  
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收款人a remittee o9#  
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国外汇票foreign Bill 4Me*QYD  
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国内汇票inland Bill 5ts8o&|   
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跟单汇票documentary bill a>.2Q<1  
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空头汇票accommodation bill *r?g&Vw$m  
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原始汇票original bill JQ%e'  
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改写||换新票据renewed bill ]b .@i&M  
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即期汇票sight bill||bill on demand MQD UJ^I$  
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…days after date||…days after date…日后付款 Q68&CO(rE  
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…months after date||…months after date…月后付款 )2g\GRg6  
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见票后…日付款…days after sight||…days sight ch 4z{7   
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见票后…月付款…months after sight||…months sight .2C}8GGC'  
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同组票据set of bills 9<.Fw
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单张汇票sola of exchange||sole of exchange q<@f3[A  
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远期汇票usance bill||bill at usance w_ kHy_)  
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长期汇票long bill d?oupW}uu  
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短期汇票short bill zg.'  
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逾期汇票overdue bill <dV|N$WV  
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宽限日期days of grace >5% o9$|z  
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电汇telegraphic transfer （T.T） mv/'H^"[_  
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邮汇postal order||postal note （Am.）||post office order||money order 54_CewL1P]  
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本票promissory note （P/N） W#P)v{K  
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押汇负责书||押汇保证书letter of hypothecation W 2O =dG`  
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副保||抵押品||付属担保物collateral security DxdiXf[j  
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担保书trust receipt||letter of indemnity b6RuYwHWV0  
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承兑||认付acceptance \sEq r)\k  
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单张承兑general acceptance e%uPZ >'q  
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有条件承兑qualified acceptance NTASrh  
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附条件认付conditional acceptance 5%,J@&5G s  
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部分认付partial acceptance   LX[<Wh_X(