[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。   WGn1pW  
会计报表statement of account Q0-~&e_'  
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往来帐目account current VxoMK7'O=/  
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现在往来帐||存款额current accout v\C+G[MV7  
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销货帐account sales ?9"glzxr  
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共同计算帐项joint account #s%$kYp 1  
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未决帐项outstanding account 9q?gmAn.  
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贷方帐项credit account||creditor account !Fi)-o  
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借方帐项debit account||debtor account A@+.[[  
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应付帐||应付未付帐account payable 6._):[_2  
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应收帐||应收未收帐account receivable $8)/4P?OL  
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新交易||新帐new account ^]HwStn&=  
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未决帐||老帐old account ^*W3{eyi(L  
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现金帐cash account 7^1ikmYY
 
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流水帐running account pR$c<p  
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暂记帐||未定帐suspense account f' eKX7R  
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过期帐||延滞帐overdue account||pastdue account ~vgW:]i  
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杂项帐户sundry account
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详细帐单||明细表detail account I^o^@C  
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呆帐bad account g$+3IVq&  
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会计项目title of account yfU1;M
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会计薄||帐薄account-book yO !*pC  
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营业报告书||损益计算表account of budiness||business report Uc/%4Gx  
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借贷细帐||交验帐account rendered iaMZ37  
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明细帐account stated @E}4LTB  
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与…银行开立一户头to open an account with ]`lTkh  
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与…银行建立交易to keep account with {3l]/X3  
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继续记帐to keep account LEY$St  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with 0(]C$*~mk  
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清算||清理债务to make up an account tY
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清洁帐目||与…停止交易to close ones account with Qax=_[r  

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结帐to close an account W<\KRF$S;  
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清理未付款to ask an account||to demand an account li(g?|AD  
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结清差额to balance the account with {ymD.vf=9+  
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清算to settle an account||to liquidate an account||to square an account  {ZB7,\  
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审查帐目||监查帐目to audit an account |%Pd*yZA  
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检查帐目to examine an account `StlG=TB8  
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转入A的帐户to charge the amount to As account rjz$~(&m6  
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以计帐方式付款to pay on account ,:;ZzHzR0  
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代理某人||为某人on ones account||on account of one 4J{6Wt";  
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为自己计算||独立帐目on ones own account &# _c,c;  

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由某人收益并负风险on ones account and risk||for ones account and risk 3RJsH:u8  
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由某人负担for ones account||for account of one ,v,#f .  
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按某人指示||列入某人帐户by order and for account of one _Oc5g5_{  
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列入5月份帐目for May account kn%i#Fz  
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编入某中帐项下to pass to the account of||to place to the account of 717S3knlv  
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寄出清算书to send in an account||to send in render an account m9 41 Y  
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支票薄cheque book P"[\ p|[U  
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支票陈票人cheque drawer A3^_ 'K  
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持票人cheque holder 70-nAv  
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不记名支票cheque to bearer||bearer cheque go9tvK  
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记名支票||认人支票cheque to order %0Ibi  
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到期支票antedated cheque 2Q%*` vCuV  
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未到期支票postdated cheque IY hwFw 5O  
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保付支票certified cheque ,Cd4 Q7T  
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未获兑现支票，退票returned cheque .B?fG)'WsF  
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横线支票crossed cheque )>tT""yEl  
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普通横线general crossing &o]fBdn  
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特别横线special crossing VIaj])m  
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空白支票blank cheque e=+q*]>  
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失效支票，过期支票stale cheque u"MfxW`  
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普通支票open cheque @~&|BvK% \  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5S[:;o  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Gzp*Vr  
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支票换现金||兑现to cash a cheque i|0!yID0@  
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清理票款to clear a cheque MAp#1+k  
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保证兑现to certify a cheque G^Y^)pc]   
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填写支票数额to fill up a cheque 3sgo5D-rMI  
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支票上划线to cross a cheque K"!U&`T  
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开发支票to make out a cheque {b-SK5%]L  
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签发支票，开立支票to draw a cheque||to issue a cheque t~ $8sG\  
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透支支票to overdraw a cheque >QPCYo<E  
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背书支票to endorse a cheque =@&>r5W 1  
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请付票款||清付票款to pay a cheque||to honour a cheque a@AIv"q  
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支票退票to dishonour a cheque 8Pva]Q  
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拒付支票to refuse a cheque +U>Y.YP  
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拒付支票to stop payment of a cheque tv2k&\1  
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提示要求付款to present for payment A'"J'q*t  
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见票即付持票人payable to bearer #TV #*  
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支付指定人payable to order =L;g:hc<  
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已过期||无效out of date||stale .bRtK+}F#  
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请给出票人R/D||refer to drawer A+}O~,mxP8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6BZi4:PDx  
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文字与数字不一致words and figures differ :H]MMe  
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支票 +(`.pa z@  
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时间已过account closed jN(c`Gb  

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更改处应加盖印章alterations require initials +
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时间已过effects not cleared  61sEeM  
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停止付款payment stopped H1 i+j;RN  
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支票毁损cheque mutilated 1 C/Vwf:@  
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汇款||寄钱to remit||to send money KB{/L5   
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寄票供取款||支票支付to send a cheque for payment 7p{2&YhB  
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寄款人a remitter aq9Ej]1b  
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收款人a remittee u~Y+YzCxV  
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国外汇票foreign Bill @Dd(  
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国内汇票inland Bill Zj)A%WTD,  
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跟单汇票documentary bill SPINV.  
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空头汇票accommodation bill !!])~+4pP  
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原始汇票original bill :ZX
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改写||换新票据renewed bill .zJZ*\2ob  
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即期汇票sight bill||bill on demand $-n_$jLY  
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…days after date||…days after date…日后付款 jG,^~5x  
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…months after date||…months after date…月后付款 "I3&a1*  
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见票后…日付款…days after sight||…days sight @SAJ*hfb0  
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见票后…月付款…months after sight||…months sight ZRC7j?ui8`  
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同组票据set of bills XKbTjR  
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单张汇票sola of exchange||sole of exchange Q0TKM>  
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远期汇票usance bill||bill at usance Y= ^o {C6  
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长期汇票long bill 21\?FQrz  
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短期汇票short bill *9}~?#b  
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逾期汇票overdue bill 20mZ{_%  
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宽限日期days of grace B4;P)\2  
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电汇telegraphic transfer （T.T） m{0u+obi&w  
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邮汇postal order||postal note （Am.）||post office order||money order s
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本票promissory note （P/N） n0ls a@l  
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押汇负责书||押汇保证书letter of hypothecation Gh9dv|m=[;  
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副保||抵押品||付属担保物collateral security ]c
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担保书trust receipt||letter of indemnity V3}$vKQ  
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承兑||认付acceptance N bW5a3=  
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单张承兑general acceptance 6u v'{  
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有条件承兑qualified acceptance H[8P]"*z*i  
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附条件认付conditional acceptance - dt<w;>W  
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部分认付partial acceptance   *npe]cC