[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。   P^&+ehp  
会计报表statement of account  E?%k  
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往来帐目account current F[~qg S*;  
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现在往来帐||存款额current accout MLL2V`vBT  
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销货帐account sales [?;oiEe.|  
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共同计算帐项joint account N[=nh)m7b  
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未决帐项outstanding account a!wPBJJ  
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贷方帐项credit account||creditor account drF "kTD"7  
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借方帐项debit account||debtor account P]IN
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应付帐||应付未付帐account payable &XN*T.Y`  
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应收帐||应收未收帐account receivable T,j xIFrF  
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新交易||新帐new account -3haLdRk6  
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未决帐||老帐old account sp'q=^t  
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现金帐cash account 'g( R4deCX  
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流水帐running account ?T?%x(]I  
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暂记帐||未定帐suspense account i^="*t\i  
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过期帐||延滞帐overdue account||pastdue account p
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杂项帐户sundry account @v@'8E Q  
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详细帐单||明细表detail account d.2   
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呆帐bad account C[<&%=  
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会计项目title of account 5|Vb)QBv%  
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会计薄||帐薄account-book V|<qO-#.  
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营业报告书||损益计算表account of budiness||business report >PL/>   
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借贷细帐||交验帐account rendered <N+l"Re#]  
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明细帐account stated {tF=c0Z  
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与…银行开立一户头to open an account with )<IbQH|_  
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与…银行建立交易to keep account with 8t0i j  
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继续记帐to keep account =]U[   
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与…有交易to have an account with FSc730rM  
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作成会计帐||有往来帐项to make out an account with C Hyb{:<  
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清算||清理债务to make up an account 5wP(/?sRy  
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清洁帐目||与…停止交易to close ones account with JFR,QUT  
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结帐to close an account !i#;P9K  
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清理未付款to ask an account||to demand an account Ca?pK_Y  
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结清差额to balance the account with s:wLEj+  
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清算to settle an account||to liquidate an account||to square an account EC?!%iO`  
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审查帐目||监查帐目to audit an account evu@uq  
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检查帐目to examine an account y Bs  
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转入A的帐户to charge the amount to As account UAUo)VVi"  
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以计帐方式付款to pay on account $;$_N43  
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代理某人||为某人on ones account||on account of one 1w1(FpQO.  
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为自己计算||独立帐目on ones own account ~(4cnD
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由某人收益并负风险on ones account and risk||for ones account and risk `4(k ?Pk2  
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由某人负担for ones account||for account of one V4ayewVX  
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按某人指示||列入某人帐户by order and for account of one F9-xp7T  
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列入5月份帐目for May account b
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编入某中帐项下to pass to the account of||to place to the account of R9fM9  
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寄出清算书to send in an account||to send in render an account nuhKM.a{  
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支票薄cheque book  d,+d8X  
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支票陈票人cheque drawer to]1QjW-  
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持票人cheque holder /nGsl<  
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不记名支票cheque to bearer||bearer cheque #R'm|En'  
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记名支票||认人支票cheque to order 8L6!CP_!  
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到期支票antedated cheque Jc(tV(z  
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未到期支票postdated cheque lLS`Ln)"  
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保付支票certified cheque &0*j n
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未获兑现支票，退票returned cheque : H0+}=  
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横线支票crossed cheque ^
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普通横线general crossing g3Xq@RAJc  
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特别横线special crossing B9&"/tT  
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空白支票blank cheque WIa4!\Ky!  
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失效支票，过期支票stale cheque F%UyFUz  
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普通支票open cheque C1:efa<wV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1 `hj]@.]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m-xSF]q=<  
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支票换现金||兑现to cash a cheque )$p<BLU  
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清理票款to clear a cheque T>7$<ulm  
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保证兑现to certify a cheque _z4c7_H3  
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填写支票数额to fill up a cheque 4D=p#KZ  
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支票上划线to cross a cheque L #c*)  
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开发支票to make out a cheque 2+y<&[A8U  
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签发支票，开立支票to draw a cheque||to issue a cheque Y3KKskhLx  
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透支支票to overdraw a cheque SEu1M}+E  
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背书支票to endorse a cheque \Jq$!foYx  
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请付票款||清付票款to pay a cheque||to honour a cheque fn(< <FA)  
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支票退票to dishonour a cheque &Z3g$R 9  
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拒付支票to refuse a cheque <\40?*2  
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拒付支票to stop payment of a cheque Y7{|iw(#  
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提示要求付款to present for payment R{={7.As+  
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见票即付持票人payable to bearer www#.D%'U  
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支付指定人payable to order a;@
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已过期||无效out of date||stale /~=W3lhY  
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请给出票人R/D||refer to drawer ^&^~LKl~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z]VmTB  
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文字与数字不一致words and figures differ 1dsMmD[O  
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支票 f&5'1tG  
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时间已过account closed .lbo\v}2W  
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更改处应加盖印章alterations require initials =H8 L BM  
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时间已过effects not cleared jPum2U_  
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停止付款payment stopped ON()2@Y4  
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支票毁损cheque mutilated 8l<4OgoK  
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汇款||寄钱to remit||to send money +Y|1 7n  
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寄票供取款||支票支付to send a cheque for payment [>MPM$9F-m  
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寄款人a remitter zyh #ygH  
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收款人a remittee eI#b%h  
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国外汇票foreign Bill / %
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国内汇票inland Bill Cu\6VnW_6  
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跟单汇票documentary bill :4\=xGiY  
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空头汇票accommodation bill ~'.SmXZs  
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原始汇票original bill S}}L& _  
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改写||换新票据renewed bill RF|r@/S  
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即期汇票sight bill||bill on demand !8@8
  
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…days after date||…days after date…日后付款 ]ME2V  
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…months after date||…months after date…月后付款 Gp
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见票后…日付款…days after sight||…days sight ,T;T%/ S  
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见票后…月付款…months after sight||…months sight :={rPj-nU  
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同组票据set of bills iQ8T3cC+  
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单张汇票sola of exchange||sole of exchange KGP*G BZr  
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远期汇票usance bill||bill at usance mFx\[S  
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长期汇票long bill pzFM #  
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短期汇票short bill 0 ~^l*  
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逾期汇票overdue bill |rL#HG  
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宽限日期days of grace kj]m@mS[  
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电汇telegraphic transfer （T.T） D`hg+64}  
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邮汇postal order||postal note （Am.）||post office order||money order V[^+lR  
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本票promissory note （P/N） .gs:.X)TG9  
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押汇负责书||押汇保证书letter of hypothecation +OeoA{-W  
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副保||抵押品||付属担保物collateral security (P|k$S?m  
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担保书trust receipt||letter of indemnity kPezR: 31  
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承兑||认付acceptance h {.x:pPXy  
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单张承兑general acceptance t`G<}t   
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有条件承兑qualified acceptance JTdcLmL  
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附条件认付conditional acceptance { PS|q?  
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部分认付partial acceptance   uE^5o\To