[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。   neQ2+W%oj  
会计报表statement of account \+v_6F  
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往来帐目account current S'Q$N-Dy  
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现在往来帐||存款额current accout ]&VD$Z984r  
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销货帐account sales R]/F{Xs  
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共同计算帐项joint account rN{&$+"2  
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未决帐项outstanding account Bi kCjP[b  
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贷方帐项credit account||creditor account I|9e4EX{y  
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借方帐项debit account||debtor account :!tQqy2
 
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应付帐||应付未付帐account payable ;=)CjC8)  
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应收帐||应收未收帐account receivable |}q0G~l  
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新交易||新帐new account P). @o.xl  
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未决帐||老帐old account rIge6A>I  
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现金帐cash account ~Zaxn~u:  
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流水帐running account 2[M:WZ.1  
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暂记帐||未定帐suspense account %$]u6GKabi  
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过期帐||延滞帐overdue account||pastdue account !0Q(x  
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杂项帐户sundry account -Qn:6M>w^  
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详细帐单||明细表detail account -'q=oTZ  
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呆帐bad account "n
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会计项目title of account e2B~j3-?z  
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会计薄||帐薄account-book (V=lK6WQm  
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营业报告书||损益计算表account of budiness||business report *"e[au^8*b  
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借贷细帐||交验帐account rendered %0u7pk  
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明细帐account stated K}Z'!+<U  
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与…银行开立一户头to open an account with <#R7sco'  
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与…银行建立交易to keep account with +ubO
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继续记帐to keep account ZjI^0D8  
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与…有交易to have an account with KM\`,1?x92  
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作成会计帐||有往来帐项to make out an account with +b{h*WWdj  
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清算||清理债务to make up an account ~I^]O \
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清洁帐目||与…停止交易to close ones account with <$= 8'$T81  
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结帐to close an account 6>vj({,1Y*  
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清理未付款to ask an account||to demand an account ?=T& |pp  
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结清差额to balance the account with LvAIAknc  
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清算to settle an account||to liquidate an account||to square an account --/ .  
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审查帐目||监查帐目to audit an account |0bSxPXn!  
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检查帐目to examine an account "?il07+w%  
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转入A的帐户to charge the amount to As account dGfWRqS]  
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以计帐方式付款to pay on account cK?t]%S  
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代理某人||为某人on ones account||on account of one bEE:6)]G  
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为自己计算||独立帐目on ones own account lg=[cC2  
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由某人收益并负风险on ones account and risk||for ones account and risk @s[bRp`gd  
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由某人负担for ones account||for account of one ML]?`qv '  
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按某人指示||列入某人帐户by order and for account of one 2sTyuH
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列入5月份帐目for May account W)"q9(T?%  
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编入某中帐项下to pass to the account of||to place to the account of +X&B'  
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寄出清算书to send in an account||to send in render an account QO,y/@Ph  
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支票薄cheque book x O)nS _I  
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支票陈票人cheque drawer a2i   
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持票人cheque holder 0s8S`hCn>  
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不记名支票cheque to bearer||bearer cheque rd"]$_P8O  
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记名支票||认人支票cheque to order !pN,,H6Y  
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到期支票antedated cheque PaZFM  
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未到期支票postdated cheque Wb|IWnH$  
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保付支票certified cheque "
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未获兑现支票，退票returned cheque [$V_qFv{  
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横线支票crossed cheque >Z3}WMgBN  
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普通横线general crossing ('gjfl  
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特别横线special crossing rdC(+2+Ay  
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空白支票blank cheque weu' <C   
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失效支票，过期支票stale cheque "'PDreS  
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普通支票open cheque iWv gCm4  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =}V`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 <:ZN  
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支票换现金||兑现to cash a cheque XjX<?W  
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清理票款to clear a cheque mG2}JWA  
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保证兑现to certify a cheque sd=i!r)ya  
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填写支票数额to fill up a cheque Cd(Ov5%  
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支票上划线to cross a cheque a @TAUJ,  
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开发支票to make out a cheque htkyywv  
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签发支票，开立支票to draw a cheque||to issue a cheque Et7AAV*8g  
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透支支票to overdraw a cheque +]AE}UXZoh  
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背书支票to endorse a cheque =si<OB  
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请付票款||清付票款to pay a cheque||to honour a cheque yhTe*I=Gk  
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支票退票to dishonour a cheque dLo%+V#/A  
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拒付支票to refuse a cheque @jjp\~  
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拒付支票to stop payment of a cheque fPspJug  
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提示要求付款to present for payment ?X=9@m  
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见票即付持票人payable to bearer B-Fu/
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支付指定人payable to order ~C[R%%Gu  
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已过期||无效out of date||stale KaO8rwzDN  
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请给出票人R/D||refer to drawer 9B<y w.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A4'vJk  
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文字与数字不一致words and figures differ
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支票 lOYwYMi  
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时间已过account closed .XS rLb?  
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更改处应加盖印章alterations require initials -rU *)0PR  
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时间已过effects not cleared 3/4xP|  
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停止付款payment stopped |1;0q<Ka  
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支票毁损cheque mutilated Qp%kX@Z'  
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汇款||寄钱to remit||to send money `W{Ye=|[d#  
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寄票供取款||支票支付to send a cheque for payment 5(TI2,4  
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寄款人a remitter u'LA%l-  
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收款人a remittee hA)3Ah*  
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国外汇票foreign Bill -KbT[]  
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国内汇票inland Bill O*!+D-  
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跟单汇票documentary bill @(&ki~+   
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空头汇票accommodation bill E#8`X  
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原始汇票original bill Ku56TH!Py  
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改写||换新票据renewed bill H&`p9d*(e  
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即期汇票sight bill||bill on demand x-(?^g  
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…days after date||…days after date…日后付款 $Ob]JAf}  
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…months after date||…months after date…月后付款 hjaI&?w  
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见票后…日付款…days after sight||…days sight noGMfZ1  
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见票后…月付款…months after sight||…months sight r]
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同组票据set of bills NS mo(c>5  
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单张汇票sola of exchange||sole of exchange l4v)tV~  
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远期汇票usance bill||bill at usance {b7P1}>-*  
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长期汇票long bill 0 l G\ QT  
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短期汇票short bill wF$8#=  
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逾期汇票overdue bill (~

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宽限日期days of grace Q3_ia5 `O  
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电汇telegraphic transfer （T.T） `{ou4H\  
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邮汇postal order||postal note （Am.）||post office order||money order I]jVnQ>&  
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本票promissory note （P/N） f*bs{H'5  
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押汇负责书||押汇保证书letter of hypothecation 6(<M.U_ft  
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副保||抵押品||付属担保物collateral security #eR*|W7o  
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担保书trust receipt||letter of indemnity `SFI\Y+WDT  
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承兑||认付acceptance .' 3;Z'%"g  
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单张承兑general acceptance rF>:pS,`&  
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有条件承兑qualified acceptance n)^B0DnIk  
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附条件认付conditional acceptance =cX&H  
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部分认付partial acceptance   Y Gvt G U-