[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。   CHCT e  
会计报表statement of account <33,0."
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往来帐目account current p3T:Y_  
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现在往来帐||存款额current accout V&Rwj_Y  
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销货帐account sales a#9pN?~  
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共同计算帐项joint account |goK@<  
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未决帐项outstanding account S a
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贷方帐项credit account||creditor account |WOc0M[U  
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借方帐项debit account||debtor account 7QoMroR  
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应付帐||应付未付帐account payable f"zmNG'  
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应收帐||应收未收帐account receivable sc6NON#  
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新交易||新帐new account qOnGP{   
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未决帐||老帐old account ,(f W0d#  
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现金帐cash account  nb6Y/`G  
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流水帐running account Xkg  
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暂记帐||未定帐suspense account s{j A!T}  
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过期帐||延滞帐overdue account||pastdue account $em'H,*b3  
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杂项帐户sundry account n=AcN  
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详细帐单||明细表detail account ' 2O @  
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呆帐bad account
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会计项目title of account n;Q8Gg2U  
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会计薄||帐薄account-book ~id:Rh>o  
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营业报告书||损益计算表account of budiness||business report X{ OWDy  
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借贷细帐||交验帐account rendered Hbd>sS  
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明细帐account stated Hq 3V+$  
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与…银行开立一户头to open an account with 2A[hMbL  
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与…银行建立交易to keep account with g=Vu'p 3u  
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继续记帐to keep account 7bihP@I!  
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与…有交易to have an account with E5M/XW\E6  
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作成会计帐||有往来帐项to make out an account with z[v4(pO6  
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清算||清理债务to make up an account H>+])~#  
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清洁帐目||与…停止交易to close ones account with 5~@-LXqL  
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结帐to close an account 1ruI++P  
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清理未付款to ask an account||to demand an account nH6SA1$kW  
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结清差额to balance the account with $sda'L5^p  
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清算to settle an account||to liquidate an account||to square an account `@],J  
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审查帐目||监查帐目to audit an account [07E-TT2U  
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检查帐目to examine an account aO&{.DO2  
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转入A的帐户to charge the amount to As account y 2> 93m  
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以计帐方式付款to pay on account |kPgXq6  
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代理某人||为某人on ones account||on account of one `+n#CWZ"Y  
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为自己计算||独立帐目on ones own account EtN,  
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由某人收益并负风险on ones account and risk||for ones account and risk -J+1V{  
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由某人负担for ones account||for account of one q<q IT  
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按某人指示||列入某人帐户by order and for account of one auK9wQ%\  
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列入5月份帐目for May account TF:
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编入某中帐项下to pass to the account of||to place to the account of #wIWh^^ Zy  
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寄出清算书to send in an account||to send in render an account )mm0PJF~q  
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支票薄cheque book D2&d",%&f  
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支票陈票人cheque drawer BC.3U.  
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持票人cheque holder m*_X PY  
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不记名支票cheque to bearer||bearer cheque bfz7t!A)A  
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记名支票||认人支票cheque to order <Tgy$Hm  
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到期支票antedated cheque _rYW|*cIF  
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未到期支票postdated cheque >S:(BJMo  
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保付支票certified cheque ~NK $rHwi%  
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未获兑现支票，退票returned cheque } KyoMs  
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横线支票crossed cheque 0`S {>G  
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普通横线general crossing Ds(Z.  
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特别横线special crossing 9o>D Uc  
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空白支票blank cheque ];w}?LFb  
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失效支票，过期支票stale cheque ^(:~8 h  
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普通支票open cheque >ZkL`!:s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o_Zs0/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bX2BEa8<"  
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支票换现金||兑现to cash a cheque :7LA/j  
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清理票款to clear a cheque CsZm8oL$  
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保证兑现to certify a cheque 4k^P1  
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填写支票数额to fill up a cheque v`K%dBa  
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支票上划线to cross a cheque 4eB'mPor  
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开发支票to make out a cheque 3?j:M]fR  
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签发支票，开立支票to draw a cheque||to issue a cheque MuWZf2C  
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透支支票to overdraw a cheque :"# "{P  
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背书支票to endorse a cheque =SmU;t>t/  
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请付票款||清付票款to pay a cheque||to honour a cheque pBe1:  
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支票退票to dishonour a cheque ;R0LJApey  
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拒付支票to refuse a cheque %|x9C,0p#  
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拒付支票to stop payment of a cheque l4$ sku-  
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提示要求付款to present for payment )0E_Y@  
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见票即付持票人payable to bearer G0h&0e{w  
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支付指定人payable to order ~*3Si(4l/  
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已过期||无效out of date||stale 4_>;|2  
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请给出票人R/D||refer to drawer +cXi|Zf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =/j!S|P  
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文字与数字不一致words and figures differ 3%r/w7Fc  
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支票 unFm~rcf  
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时间已过account closed lAG@nh^  
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更改处应加盖印章alterations require initials dpchZ{  
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时间已过effects not cleared /T {R\  
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停止付款payment stopped *qL'WrB1  
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支票毁损cheque mutilated h 8M_Uk  
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汇款||寄钱to remit||to send money v; ewMiK@E  
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寄票供取款||支票支付to send a cheque for payment 3NZK$d=4  
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寄款人a remitter =B+dhZ+#S$  
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收款人a remittee OhaoLmA}6  
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国外汇票foreign Bill v`'Iew }  
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国内汇票inland Bill "5$p=|  
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跟单汇票documentary bill e{4e<hd  
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空头汇票accommodation bill .2rpQa/h  
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原始汇票original bill x6\VIP"9L  
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改写||换新票据renewed bill j~+(#|  
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即期汇票sight bill||bill on demand H8@z/  
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…days after date||…days after date…日后付款 BGH'&t_5  
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…months after date||…months after date…月后付款 V!@6Nv  
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见票后…日付款…days after sight||…days sight 3:sx%Ci/2  
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见票后…月付款…months after sight||…months sight I&^hG\D  
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同组票据set of bills *|6v
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单张汇票sola of exchange||sole of exchange pma=
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远期汇票usance bill||bill at usance k0 b6X5  
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长期汇票long bill qsQTJlq)  
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短期汇票short bill OwDwa~  
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逾期汇票overdue bill TOvsW<cM
 
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宽限日期days of grace i8*(J-M  
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电汇telegraphic transfer （T.T） +t]Ge >S  
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邮汇postal order||postal note （Am.）||post office order||money order 3@0!]z^W  
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本票promissory note （P/N） 95/;II  
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押汇负责书||押汇保证书letter of hypothecation 16~5;u  
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副保||抵押品||付属担保物collateral security 4dI`  
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担保书trust receipt||letter of indemnity Yic4|N?u  
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承兑||认付acceptance +Q:)zE  
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单张承兑general acceptance c48I-{?  
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有条件承兑qualified acceptance T IyHM1+  
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附条件认付conditional acceptance ^>y|{;`  
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部分认付partial acceptance   8'Q&FW3"