[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。   l/?Jp+]  
会计报表statement of account (+SfDL$m  
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往来帐目account current 9FB k|g"U)  
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现在往来帐||存款额current accout jz CA2N%  
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销货帐account sales a=m4)tjk  
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共同计算帐项joint account 7$"{&T  
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未决帐项outstanding account p./9^S  
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贷方帐项credit account||creditor account 2 
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借方帐项debit account||debtor account = Ob-'Syg>  
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应付帐||应付未付帐account payable %%uvia=e  
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应收帐||应收未收帐account receivable >#u 9W'@|  
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新交易||新帐new account _bsAF^ ;  
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未决帐||老帐old account W!Qaa(o?  
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现金帐cash account g#*LJ`1  
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流水帐running account
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暂记帐||未定帐suspense account v#^_|  
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过期帐||延滞帐overdue account||pastdue account xoe/I[P]U  
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杂项帐户sundry account HrK7qLw7  
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详细帐单||明细表detail account K3;~ |U-l  
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呆帐bad account v;.w*x8Jw  
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会计项目title of account pY$DOr-r`  
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会计薄||帐薄account-book n2N:rP  
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营业报告书||损益计算表account of budiness||business report CyKupJ.Fq  
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借贷细帐||交验帐account rendered -Gj."ks
  
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明细帐account stated HV[*=Qi  
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与…银行开立一户头to open an account with w)<h$<tU  
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与…银行建立交易to keep account with +i(;@
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继续记帐to keep account vq8&IL  
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与…有交易to have an account with NGAjajB  
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作成会计帐||有往来帐项to make out an account with mApl}I  
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清算||清理债务to make up an account &-(p~[|  
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清洁帐目||与…停止交易to close ones account with c n^z=?  
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结帐to close an account 5tcJTz  
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清理未付款to ask an account||to demand an account (6~ ~e$j  
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结清差额to balance the account with t_{rKb,  
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清算to settle an account||to liquidate an account||to square an account _?~)B\@~0  
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审查帐目||监查帐目to audit an account F'3-*>]P  
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检查帐目to examine an account zR6^rq*  
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转入A的帐户to charge the amount to As account K0z@gWGE  
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以计帐方式付款to pay on account _do (   
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代理某人||为某人on ones account||on account of one h;Se.{  
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为自己计算||独立帐目on ones own account RlnJl
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由某人收益并负风险on ones account and risk||for ones account and risk = *~Q5F  
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由某人负担for ones account||for account of one kr6^6
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按某人指示||列入某人帐户by order and for account of one }~3 %KHT  
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列入5月份帐目for May account ~lB:xVzn  
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编入某中帐项下to pass to the account of||to place to the account of -+w^"R BV  
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寄出清算书to send in an account||to send in render an account y&8kORz;?  
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支票薄cheque book =zX ii{t  
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支票陈票人cheque drawer ?Pw(  
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持票人cheque holder &@anv.D  
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不记名支票cheque to bearer||bearer cheque l{b*YUsz>  
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记名支票||认人支票cheque to order Z}*{4V`R  
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到期支票antedated cheque hR1n@/nh  
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未到期支票postdated cheque 4v("qNw#  
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保付支票certified cheque F:o<E 42  
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未获兑现支票，退票returned cheque 1VD8y_tC  
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横线支票crossed cheque @Ht7^rz+S  
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普通横线general crossing |d B`URP  
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特别横线special crossing ,GH;jw)P  
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空白支票blank cheque ]$VYzE2e  
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失效支票，过期支票stale cheque ?pAO?5Z:}  
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普通支票open cheque m <DiYxK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M,ObzgW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !)}3[h0  
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支票换现金||兑现to cash a cheque ![{>$Q?5  
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清理票款to clear a cheque },d`<^~  
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保证兑现to certify a cheque =ca<..yh[d  
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填写支票数额to fill up a cheque Kf.G'v46  
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支票上划线to cross a cheque /lC&'h T  
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开发支票to make out a cheque ]$StbBP  
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签发支票，开立支票to draw a cheque||to issue a cheque hr
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透支支票to overdraw a cheque j=%^CRum  
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背书支票to endorse a cheque k k&8:;Vj  
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请付票款||清付票款to pay a cheque||to honour a cheque Koi  
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支票退票to dishonour a cheque LIo3a38n?y  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque RG'Ft]l92N  
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提示要求付款to present for payment 9@Iz:!oqb  
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见票即付持票人payable to bearer yj^LX2x"  
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支付指定人payable to order &=1Ag}l57  
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已过期||无效out of date||stale K3jPTAw=#  
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请给出票人R/D||refer to drawer SIJ:[=5!7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Di[}y;  
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文字与数字不一致words and figures differ [0_JS2KE  
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支票 ]L'FYOfrpx  
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时间已过account closed uS9:cdH  
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更改处应加盖印章alterations require initials L53qQej<  
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时间已过effects not cleared rAc Yt9M#  
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停止付款payment stopped ]dXHjOpA  
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支票毁损cheque mutilated kI|Vv90l  
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汇款||寄钱to remit||to send money 8>:kv:MId  
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寄票供取款||支票支付to send a cheque for payment DVu_KT[Hd  
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寄款人a remitter ; Q-f6)+&  
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收款人a remittee SZOcFmC?  
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国外汇票foreign Bill
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国内汇票inland Bill Luxo,Ve  
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跟单汇票documentary bill x4SI TY  
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空头汇票accommodation bill 2 }QD>  
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原始汇票original bill &"dT/5}6  
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改写||换新票据renewed bill _ =c>>X  
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即期汇票sight bill||bill on demand 3F,$}r#  
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…days after date||…days after date…日后付款 q #f U*  
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…months after date||…months after date…月后付款 i/rdPbq  
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见票后…日付款…days after sight||…days sight Wjt1NfS&  
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见票后…月付款…months after sight||…months sight `fEB,0j^  
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同组票据set of bills YmM+x=G:  
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单张汇票sola of exchange||sole of exchange ~LPxVYhK  
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远期汇票usance bill||bill at usance bkkhx,Oi[G  
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长期汇票long bill orn9;|8q  
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短期汇票short bill ]]{$X_0n  
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逾期汇票overdue bill 5T;M,w6DV  
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宽限日期days of grace vCT5do"C&  
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电汇telegraphic transfer （T.T） LtKiJ.j
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邮汇postal order||postal note （Am.）||post office order||money order x\r7q  
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本票promissory note （P/N） 5Jq~EB{"  
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押汇负责书||押汇保证书letter of hypothecation X-9>;Mb ~y  
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副保||抵押品||付属担保物collateral security 5<bc>A-  
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担保书trust receipt||letter of indemnity Q[_
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承兑||认付acceptance HXhz|s0  
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单张承兑general acceptance s42M[BW]  
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有条件承兑qualified acceptance 90>
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附条件认付conditional acceptance K: g_M  
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部分认付partial acceptance   ,dn9tY3