[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。   ^g1f X1  
会计报表statement of account p^kUs0$GS  
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往来帐目account current Qp,DL@mp>8  
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现在往来帐||存款额current accout rPNb\Ri  
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销货帐account sales hVT~~n`Rj  
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共同计算帐项joint account s`j~-P  
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未决帐项outstanding account 9//+Bh  
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贷方帐项credit account||creditor account o}Odw ;  
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借方帐项debit account||debtor account ,t{,_uPJY  
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应付帐||应付未付帐account payable do-ahl,  
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应收帐||应收未收帐account receivable n%R;-?*v  
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新交易||新帐new account V}d9f2  
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未决帐||老帐old account )b<k#(i@#  
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现金帐cash account |py6pek|  
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流水帐running account QB:i/9  
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暂记帐||未定帐suspense account RsU3Gi_Zdz  
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过期帐||延滞帐overdue account||pastdue account E^GHVt/.  
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杂项帐户sundry account 6:U$w7P0 e  
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详细帐单||明细表detail account
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呆帐bad account 7 NC=*A~  
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会计项目title of account w ;daC(:  
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会计薄||帐薄account-book mzQ`N}]T:  
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营业报告书||损益计算表account of budiness||business report awvDe  
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借贷细帐||交验帐account rendered @fuM)B1"  
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明细帐account stated "<}&GcJbz  
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与…银行开立一户头to open an account with zEZLKWm9-  
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与…银行建立交易to keep account with 6#j$GH *  
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继续记帐to keep account H _Va"yTO6  
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与…有交易to have an account with + UJuB  
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作成会计帐||有往来帐项to make out an account with VrAXOUJw6  
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清算||清理债务to make up an account .NNcc4+  
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清洁帐目||与…停止交易to close ones account with K&\BwBU  
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结帐to close an account l7D4`i<F  
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清理未付款to ask an account||to demand an account k #,Gfs  
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结清差额to balance the account with 9m#H24{V'  
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清算to settle an account||to liquidate an account||to square an account L[QI 5N  
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审查帐目||监查帐目to audit an account yoA*\V  
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检查帐目to examine an account WO \lny!  
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转入A的帐户to charge the amount to As account w'!}(Z5X?  
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以计帐方式付款to pay on account vCU&yXGl  
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代理某人||为某人on ones account||on account of one 5x1jLPl'  
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为自己计算||独立帐目on ones own account [(e`b  
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由某人收益并负风险on ones account and risk||for ones account and risk yQA"T
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由某人负担for ones account||for account of one r<f-v_bxF  
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按某人指示||列入某人帐户by order and for account of one 0wE8GmG  
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列入5月份帐目for May account A&_i]o  
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编入某中帐项下to pass to the account of||to place to the account of 5bqYi  
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寄出清算书to send in an account||to send in render an account ()IgSj?,  
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支票薄cheque book s
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支票陈票人cheque drawer 1nM?>j%k  
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持票人cheque holder %KVRiX  
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不记名支票cheque to bearer||bearer cheque "kuBjj2  
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记名支票||认人支票cheque to order %;XuA*e  
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到期支票antedated cheque a{YVz\?d}  
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未到期支票postdated cheque ~CTRPH  
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保付支票certified cheque ^\t">NJ^  
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未获兑现支票，退票returned cheque 8pKPbi;(2  
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横线支票crossed cheque  sSb&r  
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普通横线general crossing ?O]gFn  
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特别横线special crossing Z.f<6<gF  
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空白支票blank cheque vYun^(_-  
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失效支票，过期支票stale cheque Gs?sO?j  
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普通支票open cheque #rC+13  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r+obm)Qtp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +
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支票换现金||兑现to cash a cheque T}LJkS~*l  
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清理票款to clear a cheque 9]9(o  
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保证兑现to certify a cheque nhxl#   
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填写支票数额to fill up a cheque g==^ioS}*  
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支票上划线to cross a cheque /267Q;d C)  
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开发支票to make out a cheque lDX H<W?  
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签发支票，开立支票to draw a cheque||to issue a cheque f#+ h_1#  
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透支支票to overdraw a cheque mUw,q;{  
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背书支票to endorse a cheque |szfup~5es  
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请付票款||清付票款to pay a cheque||to honour a cheque ^~od*:  
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支票退票to dishonour a cheque 3@JwL {C  
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拒付支票to refuse a cheque j3U8@tuG  
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拒付支票to stop payment of a cheque xOH@V4z:  
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提示要求付款to present for payment D]REZuHOI  
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见票即付持票人payable to bearer TaH9Nu  
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支付指定人payable to order Wk?XlCj  
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已过期||无效out of date||stale uzOZxW[e  
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请给出票人R/D||refer to drawer rBaK$Ut  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p-Z5{by  
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文字与数字不一致words and figures differ Kgcg:r:  
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支票 T ^uBMDYe  
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时间已过account closed
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更改处应加盖印章alterations require initials S%7%@Qs"%  
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时间已过effects not cleared ixJwv\6Y  
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停止付款payment stopped N4wMAT:h  
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支票毁损cheque mutilated 5YgUk[J  
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汇款||寄钱to remit||to send money 6WEu(}=  
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寄票供取款||支票支付to send a cheque for payment Tp%4{U/0`  
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寄款人a remitter -I{J]L$S#  
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收款人a remittee XrQS?D`  
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国外汇票foreign Bill x_|:3I  
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国内汇票inland Bill ^Sz?c_<2
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跟单汇票documentary bill R7!^ M  
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空头汇票accommodation bill 2
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原始汇票original bill !T3Esv  
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改写||换新票据renewed bill @7*Ag~MRb  
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即期汇票sight bill||bill on demand RU'DUf  
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…days after date||…days after date…日后付款 U"v}br-kb  
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…months after date||…months after date…月后付款 uz+b  
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见票后…日付款…days after sight||…days sight \$h LhYz-  
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见票后…月付款…months after sight||…months sight a4}2^K  
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同组票据set of bills ?z/Vgk+9|  
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单张汇票sola of exchange||sole of exchange &[@\f^~  
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远期汇票usance bill||bill at usance s&'BM~WI  
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长期汇票long bill #U=;T]!'$  
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短期汇票short bill TfRGA(+#  
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逾期汇票overdue bill 9<s4yZF@x  
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宽限日期days of grace ksW SMxm  
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电汇telegraphic transfer （T.T） 7*s8ttX  
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邮汇postal order||postal note （Am.）||post office order||money order .Q>!B?)  
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本票promissory note （P/N） O~@fXMthh  
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押汇负责书||押汇保证书letter of hypothecation *'R#4@wmP  
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副保||抵押品||付属担保物collateral security lKV"Mh+6  
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担保书trust receipt||letter of indemnity .ve *Vp
  
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承兑||认付acceptance =%qEf   
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单张承兑general acceptance 6N
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有条件承兑qualified acceptance .~klG&>aV  
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附条件认付conditional acceptance Fu _@!K  
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部分认付partial acceptance   ;+Yi.Q/\