[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。   GTgG0Ifeh  
会计报表statement of account (v+nn1,  
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往来帐目account current =BW;n]ls  
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现在往来帐||存款额current accout A/:^l%y,GZ  
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销货帐account sales 4}-{sS}MP  
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共同计算帐项joint account r I)Y W0  
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未决帐项outstanding account Cb:}AQ=  
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贷方帐项credit account||creditor account 9vX~gh{]~  
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借方帐项debit account||debtor account l5
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应付帐||应付未付帐account payable uUmkk  
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应收帐||应收未收帐account receivable *z852@  
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新交易||新帐new account R"Ff(1m  
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未决帐||老帐old account ,76xa%k(U|  
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现金帐cash account JJE?!Yvc  
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流水帐running account -6KNMk  
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暂记帐||未定帐suspense account -/w#f&Y+]8  
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过期帐||延滞帐overdue account||pastdue account THN//}d  
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杂项帐户sundry account k.5(d.*(  
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会计项目title of account y&&%%3  
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营业报告书||损益计算表account of budiness||business report 5j\Kej  
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借贷细帐||交验帐account rendered TU;AO%5  
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明细帐account stated O3)B]!xL  
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与…银行开立一户头to open an account with C~
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与…银行建立交易to keep account with I Wm@pfC+g  
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继续记帐to keep account >o%X;U 3  
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与…有交易to have an account with i
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作成会计帐||有往来帐项to make out an account with o( mA(h  
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清算||清理债务to make up an account `sy_'`i>X  
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清洁帐目||与…停止交易to close ones account with 2yD ?f8P4  
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结帐to close an account Hwtoa,  
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清理未付款to ask an account||to demand an account .W$9nbly  
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结清差额to balance the account with 7/ fJQM  
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清算to settle an account||to liquidate an account||to square an account 69Z`mR  
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审查帐目||监查帐目to audit an account E7.{SGH}  
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检查帐目to examine an account R<hsG%BS(D  
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转入A的帐户to charge the amount to As account s<:);-tL  
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以计帐方式付款to pay on account q$s)(D  
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代理某人||为某人on ones account||on account of one rTOex]@N  
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为自己计算||独立帐目on ones own account us u{1&g  
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由某人收益并负风险on ones account and risk||for ones account and risk Y(ClG*6 ++  
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由某人负担for ones account||for account of one BvHI}=  
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按某人指示||列入某人帐户by order and for account of one B4c;/W-  
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列入5月份帐目for May account ;Yg/y  
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编入某中帐项下to pass to the account of||to place to the account of )U0I|dx  
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寄出清算书to send in an account||to send in render an account :Fh_Ya0  
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支票薄cheque book _?bF;R  
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支票陈票人cheque drawer SpEu>9g&  
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持票人cheque holder 0f5)]  
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不记名支票cheque to bearer||bearer cheque :&RpB^]  
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记名支票||认人支票cheque to order E-?JHJloU  
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到期支票antedated cheque ,pdf$) XB  
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未到期支票postdated cheque WOYN% 0#  
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保付支票certified cheque T {F 'Y%  
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未获兑现支票，退票returned cheque &Z7NF|  
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横线支票crossed cheque 9t&m\J >8;  
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普通横线general crossing h$$i@IO0  
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特别横线special crossing (:7Z-V2(  
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空白支票blank cheque Mqmy*m[
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失效支票，过期支票stale cheque xG,L*3c{o  
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普通支票open cheque %I%OHs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j\uPOn8k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j55OG~)  
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支票换现金||兑现to cash a cheque G@1T!`  
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清理票款to clear a cheque /jd.<r=_I  
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保证兑现to certify a cheque Q=F4ZrNqD  
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填写支票数额to fill up a cheque aQL$?,  
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支票上划线to cross a cheque L~&r.81  
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开发支票to make out a cheque kZ<"hsh,Y'  
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签发支票，开立支票to draw a cheque||to issue a cheque ZRj&k9D^U  
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透支支票to overdraw a cheque n
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背书支票to endorse a cheque 3s$vaV~(a  
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请付票款||清付票款to pay a cheque||to honour a cheque V8"m_  
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支票退票to dishonour a cheque whh#J  (  
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拒付支票to refuse a cheque 3u~V&jl  
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拒付支票to stop payment of a cheque O("13cU  
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提示要求付款to present for payment ISi^BFU  
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见票即付持票人payable to bearer tM3Q;8gB!  
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支付指定人payable to order }5]7lGR  
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已过期||无效out of date||stale Vi'zSR28Z  
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请给出票人R/D||refer to drawer >Q[3t79^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h8hyQd$!  
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文字与数字不一致words and figures differ c)4L3W-x=  
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支票 vC!B}~ RG  
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更改处应加盖印章alterations require initials )LTX.Kg  
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时间已过effects not cleared _0"s6D$  
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停止付款payment stopped W<>R;~)
  
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支票毁损cheque mutilated G124!^  
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汇款||寄钱to remit||to send money /<1zzeHRSD  
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寄票供取款||支票支付to send a cheque for payment &Gs/#2XQ  
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寄款人a remitter IO7cRg'-F  
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收款人a remittee CbFO9q  
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国外汇票foreign Bill + cZC$lo  
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国内汇票inland Bill !m8T< LtMl  
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跟单汇票documentary bill s
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空头汇票accommodation bill =R*IOJ  
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原始汇票original bill 9Zr6 KA{  
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改写||换新票据renewed bill XeAH.i<  
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即期汇票sight bill||bill on demand JvtbGPz  
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…days after date||…days after date…日后付款 MAgox q~;V  
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…months after date||…months after date…月后付款 ER<Z!*2  
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见票后…日付款…days after sight||…days sight ],f%: ?%50  
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见票后…月付款…months after sight||…months sight C33=<r[;N<  
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同组票据set of bills x
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单张汇票sola of exchange||sole of exchange `xFgYyiQd  
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远期汇票usance bill||bill at usance Kl*/{&,P  
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长期汇票long bill O29GP s  
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短期汇票short bill W^1)7
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逾期汇票overdue bill 2<^eVpNJR  
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宽限日期days of grace <l^#FH  
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电汇telegraphic transfer （T.T） 3b1%^@,ACy  

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邮汇postal order||postal note （Am.）||post office order||money order =42NQ{%@;  
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本票promissory note （P/N） ~X1<x4P\  
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押汇负责书||押汇保证书letter of hypothecation OT}^dPQe  
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副保||抵押品||付属担保物collateral security 9c=`Q5  
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担保书trust receipt||letter of indemnity A>QAR)YP  
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承兑||认付acceptance n_46;lD  
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单张承兑general acceptance rd4mAX6@  
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有条件承兑qualified acceptance tf?"AY4  
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附条件认付conditional acceptance nO .:f  
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部分认付partial acceptance   nSeb?|$D6