[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。   MUhC6s\F  
会计报表statement of account /;-KWu+5=  
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往来帐目account current |5_bFB+&  
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现在往来帐||存款额current accout M$DJ$G|Z  
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销货帐account sales *:J#[ET,  
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共同计算帐项joint account I+Qv$#S/  
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未决帐项outstanding account ]wh8m1  

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贷方帐项credit account||creditor account S+
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借方帐项debit account||debtor account %
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应付帐||应付未付帐account payable #DApdD9M  
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应收帐||应收未收帐account receivable 1|bu0d\]  
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新交易||新帐new account q$z#+2u  
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未决帐||老帐old account L@2%a'  
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现金帐cash account 4J0{$Xuu0  
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流水帐running account vn|u&}h  
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暂记帐||未定帐suspense account %[\: 8  
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过期帐||延滞帐overdue account||pastdue account  ,X(P/x{B  
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杂项帐户sundry account tt%Zwf  
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详细帐单||明细表detail account eT1b88_  
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呆帐bad account X).UvPZ/  
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会计项目title of account pg~vt
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会计薄||帐薄account-book t+Kxww 58  
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营业报告书||损益计算表account of budiness||business report (A O]f fBU  
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借贷细帐||交验帐account rendered N ?Jr8
 
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明细帐account stated &i"33.#]  
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与…银行开立一户头to open an account with KK4>8zGR  
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与…银行建立交易to keep account with ~K%]9  
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继续记帐to keep account 9XWF&6w6yf  
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与…有交易to have an account with ,Hh7'`  
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作成会计帐||有往来帐项to make out an account with $_ub.g|  
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清算||清理债务to make up an account 4 q
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清洁帐目||与…停止交易to close ones account with sN|-V+7&j  
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结帐to close an account *cCr0 \Z`  
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清理未付款to ask an account||to demand an account s([9/ED  
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结清差额to balance the account with T[a1S?_*T  
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清算to settle an account||to liquidate an account||to square an account j>gO]*BX~  
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审查帐目||监查帐目to audit an account Noz+\O\  
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检查帐目to examine an account yGgHd=?  
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转入A的帐户to charge the amount to As account Jx-^WB  
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以计帐方式付款to pay on account ]w%7/N0R  
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代理某人||为某人on ones account||on account of one SynxMUlA  
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为自己计算||独立帐目on ones own account uI%h$  
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由某人收益并负风险on ones account and risk||for ones account and risk 6#N1 -@  
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由某人负担for ones account||for account of one =%Ut&6}sQ  
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按某人指示||列入某人帐户by order and for account of one WSDNTfpI  
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列入5月份帐目for May account \'E_  
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编入某中帐项下to pass to the account of||to place to the account of v8*Z
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寄出清算书to send in an account||to send in render an account H/)=   
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支票薄cheque book +Ya-h~7;g#  
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支票陈票人cheque drawer J)jiI>  
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持票人cheque holder =[1W.Zt  
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不记名支票cheque to bearer||bearer cheque DN^ln%#  
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记名支票||认人支票cheque to order ,{oP`4\Lm  
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到期支票antedated cheque 'Y vW|Iq  
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未到期支票postdated cheque aY {.  
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保付支票certified cheque YF:NRY[i  
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未获兑现支票，退票returned cheque j|[s?YJl  
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横线支票crossed cheque +5({~2Lzvp  
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普通横线general crossing 5cfzpOqr0  
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特别横线special crossing Vy/g;ZPU1  
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空白支票blank cheque @DUdgPA  
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失效支票，过期支票stale cheque 2 G"p:iPp  
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普通支票open cheque -p;oe}|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Wh<lmC50(
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ke4
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支票换现金||兑现to cash a cheque M"FAUqz`
 
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清理票款to clear a cheque M\<!m^~  
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保证兑现to certify a cheque :E^B~ OuL  
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填写支票数额to fill up a cheque FlgB-qR]<n  
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支票上划线to cross a cheque ljis3{kn""  
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开发支票to make out a cheque mQvKre o~  
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签发支票，开立支票to draw a cheque||to issue a cheque Gzfb|9,q  
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透支支票to overdraw a cheque *~cs8<.!1  
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背书支票to endorse a cheque 0B4(t6o  
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请付票款||清付票款to pay a cheque||to honour a cheque @r]s9~Lx9  
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支票退票to dishonour a cheque yUSB{DLpla  
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拒付支票to refuse a cheque -Wn.@bz6B  
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拒付支票to stop payment of a cheque A]+h<Y~}  
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提示要求付款to present for payment r^E]GDz  
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见票即付持票人payable to bearer uT/B}`md  
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已过期||无效out of date||stale `,Nn4  
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请给出票人R/D||refer to drawer ?a>7=)%AH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E)O|16f|>  
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文字与数字不一致words and figures differ (Q5@MfK`  
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时间已过effects not cleared U>_IYT  
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停止付款payment stopped H_?B{We  
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支票毁损cheque mutilated 9c6GYWIFt&  
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汇款||寄钱to remit||to send money FKox0Jmh=  
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寄票供取款||支票支付to send a cheque for payment I/H V;g:#  
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寄款人a remitter .%?-As  
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收款人a remittee c6,s+^^  
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国外汇票foreign Bill ACigeK^C}E  
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国内汇票inland Bill 2(m85/Hr\;  
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跟单汇票documentary bill uC,"5C  
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空头汇票accommodation bill sI&i{D  
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原始汇票original bill qH#r-  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand 48 W.qzC  
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…days after date||…days after date…日后付款 sl/=g   
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…months after date||…months after date…月后付款 eV"!/A2:N5  
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见票后…日付款…days after sight||…days sight 1T ( u  
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见票后…月付款…months after sight||…months sight L}'Yd'  
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同组票据set of bills qnB<k,8T  
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单张汇票sola of exchange||sole of exchange ]r4bRK[1  
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远期汇票usance bill||bill at usance !8sgq{
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长期汇票long bill ohUdGO[/  
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短期汇票short bill hoa7   
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逾期汇票overdue bill +TK3{5`!Ae  
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宽限日期days of grace <a4TO8  
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电汇telegraphic transfer （T.T） >-.e AvD  
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邮汇postal order||postal note （Am.）||post office order||money order `0ZZ/] !L  
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本票promissory note （P/N） FS6<V0p
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押汇负责书||押汇保证书letter of hypothecation iYJZvN  
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副保||抵押品||付属担保物collateral security IvHh4DU3Z  
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担保书trust receipt||letter of indemnity HDVW0QaMu  
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承兑||认付acceptance N~^yL<O  
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单张承兑general acceptance >j*;vG5T  
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有条件承兑qualified acceptance P 1XK*GZ  
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附条件认付conditional acceptance Fmyj*)J[Z  
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部分认付partial acceptance   6%,C_7j