[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。   #~"IlBk\  
会计报表statement of account NR1M W^R  
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往来帐目account current PQ[?zNrSV  
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现在往来帐||存款额current accout j2UQQFh  
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销货帐account sales H~:oW~Ah  
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共同计算帐项joint account BOw[*hM  
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未决帐项outstanding account {L%
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贷方帐项credit account||creditor account H/x0'  
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借方帐项debit account||debtor account r+E!V'{C  
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应付帐||应付未付帐account payable 8^y= YUT  
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应收帐||应收未收帐account receivable u0&R*YV  
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新交易||新帐new account (l{8Ixs  
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未决帐||老帐old account 2[+.*Ef  
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现金帐cash account Twa(RjB<  
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流水帐running account -^m?%_<50l  
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暂记帐||未定帐suspense account *mp:#'  
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过期帐||延滞帐overdue account||pastdue account B1 }-   
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杂项帐户sundry account TF:
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详细帐单||明细表detail account #wIWh^^ Zy  
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呆帐bad account md+pS"8o;  
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会计项目title of account R
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会计薄||帐薄account-book #9|&;C5',!  
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营业报告书||损益计算表account of budiness||business report )]C]KB  
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借贷细帐||交验帐account rendered bfz7t!A)A  
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明细帐account stated <)T| HKx  
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与…银行开立一户头to open an account with /lC# !$9vz  
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与…银行建立交易to keep account with 4aOz=/x2  
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继续记帐to keep account LMoZ I0)x  
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与…有交易to have an account with LH4#p%Pb%  
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作成会计帐||有往来帐项to make out an account with D?_K5a&v,  
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清算||清理债务to make up an account _\\Al v.  
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清洁帐目||与…停止交易to close ones account with 9o>D Uc  
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结帐to close an account ;:bp?(  
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清理未付款to ask an account||to demand an account `$> Y  
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结清差额to balance the account with '=$`N G8l  
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清算to settle an account||to liquidate an account||to square an account )$TN%hV!  
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审查帐目||监查帐目to audit an account 4o}{3! m  
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检查帐目to examine an account +TqrvI.  
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转入A的帐户to charge the amount to As account 8/>.g.]  
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以计帐方式付款to pay on account (UkDww_!  
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代理某人||为某人on ones account||on account of one |*t2IVwX  
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为自己计算||独立帐目on ones own account goiI*"6M  
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由某人收益并负风险on ones account and risk||for ones account and risk ]a/d
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由某人负担for ones account||for account of one ~/A2:}Cp=  
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按某人指示||列入某人帐户by order and for account of one $s=` {vv  
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列入5月份帐目for May account }J
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编入某中帐项下to pass to the account of||to place to the account of l@SV!keQ  
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寄出清算书to send in an account||to send in render an account @BLB.=  
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支票薄cheque book ~6t<`&f  
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支票陈票人cheque drawer |in>`:qk  
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持票人cheque holder =LIb0TZ2  
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不记名支票cheque to bearer||bearer cheque 7./-|#  
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记名支票||认人支票cheque to order Xk!{UxQKQ  
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到期支票antedated cheque kK4+K74B  
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未到期支票postdated cheque Zc38ht\r;  
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保付支票certified cheque ;uc3_J]  
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未获兑现支票，退票returned cheque ~G8l1dD  
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横线支票crossed cheque XySkm2y  
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普通横线general crossing ' xaPahx;  
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特别横线special crossing L$"x*2[A  
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空白支票blank cheque /g%RIzgW  
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失效支票，过期支票stale cheque H_S"4ISS_  
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普通支票open cheque m@I
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q$:,N=%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]fh(b)8_,  
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支票换现金||兑现to cash a cheque gyy}-^`F  
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清理票款to clear a cheque
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保证兑现to certify a cheque WHjJR  
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填写支票数额to fill up a cheque ghkV^ [  
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支票上划线to cross a cheque i8 cmT+}>  
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开发支票to make out a cheque MR@Qn[RdM  
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签发支票，开立支票to draw a cheque||to issue a cheque  C!v%6[  
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透支支票to overdraw a cheque - ?  i  
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背书支票to endorse a cheque {SZv#MrK  
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请付票款||清付票款to pay a cheque||to honour a cheque 7''iT{-[p  
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支票退票to dishonour a cheque M3d%$q)<rW  
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拒付支票to refuse a cheque |w>b0aY  
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拒付支票to stop payment of a cheque v}!^RW'X  
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提示要求付款to present for payment I&&;a.  
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见票即付持票人payable to bearer 5@W63!N  
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支付指定人payable to order rNke&z:%X_  
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已过期||无效out of date||stale T$DFTr\\  
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请给出票人R/D||refer to drawer #2*R0_b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OSh'b$Z  
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文字与数字不一致words and figures differ \SJX
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支票 $P #KL//  
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时间已过account closed "SC]G22  
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更改处应加盖印章alterations require initials W:8{}Iu<  
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时间已过effects not cleared (;N#Gqb6l  
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停止付款payment stopped O? 7hT!{  
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支票毁损cheque mutilated IY@N  
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汇款||寄钱to remit||to send money @G|z_  
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寄票供取款||支票支付to send a cheque for payment "2"2qZ*h}  
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寄款人a remitter P qa;fiJ)  
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收款人a remittee >
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国外汇票foreign Bill T4;gF
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国内汇票inland Bill "~08<+  
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跟单汇票documentary bill ^W0eRT  
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空头汇票accommodation bill ' p T8S  
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原始汇票original bill z'Ut9u  
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改写||换新票据renewed bill S6{y%K2y&  
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即期汇票sight bill||bill on demand 8~iggwZ~h"  
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…days after date||…days after date…日后付款 oK2jPP  
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…months after date||…months after date…月后付款 lh;;%@1DM  
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见票后…日付款…days after sight||…days sight 0He^r &c3  
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见票后…月付款…months after sight||…months sight j"vL$h  
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同组票据set of bills ohPDknHp  
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单张汇票sola of exchange||sole of exchange ,veI'WHMB  
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远期汇票usance bill||bill at usance ^dKtUH/78G  
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长期汇票long bill H) q_9<;  
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短期汇票short bill t0)XdIl8  
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逾期汇票overdue bill N[sJ5o
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宽限日期days of grace DP!~WkU~  
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电汇telegraphic transfer （T.T） \mNN ) K@  
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邮汇postal order||postal note （Am.）||post office order||money order f SMy?8  
N$P\$  
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本票promissory note （P/N） 4&G #Bi  
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押汇负责书||押汇保证书letter of hypothecation ;~(yv|f6  
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副保||抵押品||付属担保物collateral security }KR"0G[f  
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担保书trust receipt||letter of indemnity I"HA( +G  
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承兑||认付acceptance x+,:k=JMT  
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单张承兑general acceptance 4 z,/0  
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有条件承兑qualified acceptance o8N,mGj}  
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附条件认付conditional acceptance u4DrZ-v  
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部分认付partial acceptance   wx_j)Wij6