[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。   <T+)~&g$  
会计报表statement of account h W6og)x  
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往来帐目account current B>WAlmPA  
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现在往来帐||存款额current accout Q\z6/1:9Z  
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销货帐account sales _SC{nZ[  
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共同计算帐项joint account _o/LFLq  
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未决帐项outstanding account mD<- <]SYp  
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贷方帐项credit account||creditor account Ybo:2e  
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借方帐项debit account||debtor account ^)oBa=jL4  
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应付帐||应付未付帐account payable vqO d`_)  
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应收帐||应收未收帐account receivable dt&m YSZ}  
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新交易||新帐new account }huj%Pnk)  
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未决帐||老帐old account m31l[e  
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现金帐cash account Zp
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流水帐running account c8z6-6`i0  
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暂记帐||未定帐suspense account XZ%3PMq  
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过期帐||延滞帐overdue account||pastdue account m\zCHX#n  
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杂项帐户sundry account g[G+s4Nv  
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详细帐单||明细表detail account qa-%j+  
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呆帐bad account /(oxK>*F  
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会计项目title of account {Jbouj?V!  
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会计薄||帐薄account-book W3+;1S$k  
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营业报告书||损益计算表account of budiness||business report KWS\iu  
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借贷细帐||交验帐account rendered hKVb#|$  
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明细帐account stated \B4f5L8k  
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与…银行开立一户头to open an account with /'4]"%i
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与…银行建立交易to keep account with t/lQSUip  
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继续记帐to keep account #.<Dq8u  
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与…有交易to have an account with vs^)=  
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作成会计帐||有往来帐项to make out an account with 6&"*{E  
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清算||清理债务to make up an account !a4`SjOgu  
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清洁帐目||与…停止交易to close ones account with zh{I;~syh  
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结帐to close an account DaBy<pGb?  
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清理未付款to ask an account||to demand an account &lo<sbd.  
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结清差额to balance the account with : sG/  
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清算to settle an account||to liquidate an account||to square an account |. b&\   
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审查帐目||监查帐目to audit an account ewdcAF5  
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检查帐目to examine an account gW?Hd/  

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转入A的帐户to charge the amount to As account ,g1~4,hqQ  
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以计帐方式付款to pay on account /IG3>|R  
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代理某人||为某人on ones account||on account of one 3*F|`js"  
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为自己计算||独立帐目on ones own account z
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由某人收益并负风险on ones account and risk||for ones account and risk PWV+M@  
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由某人负担for ones account||for account of one KhPDXY]!  
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按某人指示||列入某人帐户by order and for account of one AY]rQ:I  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of ?'$}k  
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寄出清算书to send in an account||to send in render an account 3ZAzv en  
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支票薄cheque book S3dcE"hg  
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支票陈票人cheque drawer ,*wj~NE  
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持票人cheque holder >;X^+JH!)  
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不记名支票cheque to bearer||bearer cheque peU1 t:k?  
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记名支票||认人支票cheque to order 'L6+B1Op  
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到期支票antedated cheque N4,!b_1  
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未到期支票postdated cheque oSoU9_W  
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保付支票certified cheque YwF\  
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未获兑现支票，退票returned cheque _+nlm5  
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横线支票crossed cheque ZSW`/}Dp;  
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普通横线general crossing [3hOc/]s  
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特别横线special crossing ESv&x6H  
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空白支票blank cheque <o\I C?A  
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失效支票，过期支票stale cheque fmq9u(! R  
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普通支票open cheque g"L$}#iTsl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8_F5c@7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X Sw0t8  
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支票换现金||兑现to cash a cheque [Dq!t1  
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清理票款to clear a cheque /<$\)|r  
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保证兑现to certify a cheque &I$MV5)u  
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填写支票数额to fill up a cheque kKqb
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支票上划线to cross a cheque GF-\WD  
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开发支票to make out a cheque 2=PX1kI  
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签发支票，开立支票to draw a cheque||to issue a cheque #r}O =izi  
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透支支票to overdraw a cheque BB694   
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背书支票to endorse a cheque eiV[y^?  
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请付票款||清付票款to pay a cheque||to honour a cheque 8AK=FX&@&  
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支票退票to dishonour a cheque <B?@,S>  
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拒付支票to refuse a cheque +y$%S4>0tp  
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拒付支票to stop payment of a cheque N<|_tC+ct  
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提示要求付款to present for payment 9Q<8DMX^  
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见票即付持票人payable to bearer Vy:I[@6@+  
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支付指定人payable to order =z5'A|Wa=,  
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已过期||无效out of date||stale aL9yNj
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请给出票人R/D||refer to drawer H]6i1j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bjQp6!TsZ  
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文字与数字不一致words and figures differ 0W92Z@_GY  
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支票 77F
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时间已过account closed _2eRH@T  
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更改处应加盖印章alterations require initials !Ez5@  
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时间已过effects not cleared HHT_}_?  
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停止付款payment stopped ~  4v  
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支票毁损cheque mutilated  n[vwwY  
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汇款||寄钱to remit||to send money 6:fHPlqW  
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寄票供取款||支票支付to send a cheque for payment B0h|Y.S8%1  
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寄款人a remitter #x?Ku\ts  
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收款人a remittee SmpYH @  
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国外汇票foreign Bill L;7u0Yg  
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国内汇票inland Bill /5!0wxN  
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跟单汇票documentary bill w4nU86oZYl  
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空头汇票accommodation bill W\c1QY$E  
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原始汇票original bill AMw#_8Y  
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改写||换新票据renewed bill _qxBjB4t"a  
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即期汇票sight bill||bill on demand Ka_g3  
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…days after date||…days after date…日后付款 kR+7JUq]  
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…months after date||…months after date…月后付款 ]vflx^<?  
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见票后…日付款…days after sight||…days sight IAHQT<]  
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见票后…月付款…months after sight||…months sight 7>E>`Nc6  
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同组票据set of bills `-!kqJ  
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单张汇票sola of exchange||sole of exchange Xw# "?B(M]  

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远期汇票usance bill||bill at usance %Z
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长期汇票long bill Zq~Rkx  
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短期汇票short bill
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逾期汇票overdue bill t2iQ[`/?~  
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宽限日期days of grace I)kc[/^j$  
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电汇telegraphic transfer （T.T） ify48]  
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邮汇postal order||postal note （Am.）||post office order||money order &Dt=[yqeG  
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本票promissory note （P/N） %{7*o5`
 
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押汇负责书||押汇保证书letter of hypothecation _^eiN'B  
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副保||抵押品||付属担保物collateral security =''WA:,=h  
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担保书trust receipt||letter of indemnity 5}Id[%.x  
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承兑||认付acceptance %t
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单张承兑general acceptance 'sXrtl7{^  
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有条件承兑qualified acceptance 6K )K%a,9  
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附条件认付conditional acceptance c~~4eia)  
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部分认付partial acceptance   ,Jh#$mil