[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。   xXa#J)'  
会计报表statement of account )9pBu B  
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往来帐目account current sRil>6QR  
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现在往来帐||存款额current accout 0XQ-   
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销货帐account sales =[8d@d\  
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共同计算帐项joint account @>9A$w$H|a  
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未决帐项outstanding account <W9) Bq4  
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贷方帐项credit account||creditor account z+2u-jG  
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借方帐项debit account||debtor account kt5YgW  
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应付帐||应付未付帐account payable zZw@c?  
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应收帐||应收未收帐account receivable JiUT\ y  
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新交易||新帐new account &?fvt  
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未决帐||老帐old account N_*u5mfQX  
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现金帐cash account sd]0Hx[  
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流水帐running account ?cA8P.?^A  
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暂记帐||未定帐suspense account m.|qVN  
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过期帐||延滞帐overdue account||pastdue account #xD&z^o  
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杂项帐户sundry account ~k"eEV p  
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详细帐单||明细表detail account &*LA_]1@  
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呆帐bad account H'j_<R N  
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会计项目title of account q!ulE{ ^  
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会计薄||帐薄account-book z&6]vN'  
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营业报告书||损益计算表account of budiness||business report QSl:=Q '  
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借贷细帐||交验帐account rendered &-=G9sb,  
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明细帐account stated 8\W3FvQ  
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与…银行开立一户头to open an account with WsK"^"Z  
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与…银行建立交易to keep account with tXb7~aO  
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继续记帐to keep account !)l%EJngL  
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与…有交易to have an account with s$+: F$Y0  
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作成会计帐||有往来帐项to make out an account with =km-`}I,  
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清算||清理债务to make up an account pyb}ha  
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清洁帐目||与…停止交易to close ones account with NIXcib"tG  
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结帐to close an account D+vl%(g  
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清理未付款to ask an account||to demand an account cO"Xg<#y  
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结清差额to balance the account with 3<.j`JB@&  
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清算to settle an account||to liquidate an account||to square an account (qc!-Isd~[  
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审查帐目||监查帐目to audit an account aK=3`q  
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检查帐目to examine an account S5[RSAbf*t  
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转入A的帐户to charge the amount to As account 3x;y}:wQa  
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以计帐方式付款to pay on account r(xlokpnb6  
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代理某人||为某人on ones account||on account of one 1#X=&N  
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为自己计算||独立帐目on ones own account H2R^t{w  
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由某人收益并负风险on ones account and risk||for ones account and risk `]I5WTt*X  
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由某人负担for ones account||for account of one [q{Txe  
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按某人指示||列入某人帐户by order and for account of one 3V!&y/c<  
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列入5月份帐目for May account U.sPFt  
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编入某中帐项下to pass to the account of||to place to the account of 8q[Wf
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寄出清算书to send in an account||to send in render an account ?D 9#dGK  
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支票薄cheque book fU7:3"|s8  
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支票陈票人cheque drawer 72.IhBNtT  
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持票人cheque holder ]p.f*]  
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不记名支票cheque to bearer||bearer cheque A;HKR4p;8  
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记名支票||认人支票cheque to order <a}|G1 h  
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到期支票antedated cheque ri V/wN9C  
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未到期支票postdated cheque Ui
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保付支票certified cheque u;1NhD<n  
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未获兑现支票，退票returned cheque _j tS-CnO  
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横线支票crossed cheque BJ rNbo;T  
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普通横线general crossing bv];Gk*Z-  
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特别横线special crossing py4_hj\v  
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空白支票blank cheque .r"?w  
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失效支票，过期支票stale cheque ,FO|'l  
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普通支票open cheque ajr8tp'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (7 iMIY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x N)Ck76  
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支票换现金||兑现to cash a cheque mD3#$E!A1  
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清理票款to clear a cheque ,Nh X%  
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保证兑现to certify a cheque o~p^`5#  
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填写支票数额to fill up a cheque jT',+  
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支票上划线to cross a cheque 'z/hj>B<  
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开发支票to make out a cheque Dlp::U*N'  
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签发支票，开立支票to draw a cheque||to issue a cheque A[MEtI=Q J  
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透支支票to overdraw a cheque w'C(? ?mH  
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背书支票to endorse a cheque Sj\8$QIXC  
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请付票款||清付票款to pay a cheque||to honour a cheque } 2KuY\5\i  
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支票退票to dishonour a cheque Flsf5 Tr0  
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拒付支票to refuse a cheque Em;zi.Y+V  
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拒付支票to stop payment of a cheque X(~NpLR  
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提示要求付款to present for payment y7JJ[:~~  
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见票即付持票人payable to bearer S[Et!gj:  
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支付指定人payable to order kjH0u$n  
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已过期||无效out of date||stale }0: =)e  
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请给出票人R/D||refer to drawer /J ^yOR9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vx'_fb?wap  
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文字与数字不一致words and figures differ H'+P7*k#M  
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支票 >k"/:g^t  
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时间已过account closed k@^)>J^  
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更改处应加盖印章alterations require initials E }UlQq  
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时间已过effects not cleared +`zM^'^$  
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停止付款payment stopped HKV]Rn  
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支票毁损cheque mutilated :Fm)<VN"  
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汇款||寄钱to remit||to send money 4Y[tx]<  
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寄票供取款||支票支付to send a cheque for payment >O?5mfMK  
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寄款人a remitter #)z_TM07P  
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收款人a remittee %[b~4,c1  
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国外汇票foreign Bill a~jM^b;VN  
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国内汇票inland Bill dX?8@uzu  
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跟单汇票documentary bill |hk?'WGc`0  
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空头汇票accommodation bill hi^@969  
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原始汇票original bill 2|8e7q:+*  
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改写||换新票据renewed bill <?znk8|  
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即期汇票sight bill||bill on demand mWN9/+!  
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…days after date||…days after date…日后付款 X] cI ?  
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…months after date||…months after date…月后付款 M@%$9N)gd  
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见票后…日付款…days after sight||…days sight apFY//(yu  
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见票后…月付款…months after sight||…months sight &ZmWR  
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同组票据set of bills NWx.l8G  
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单张汇票sola of exchange||sole of exchange CI%4!K;{  
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远期汇票usance bill||bill at usance V)Oj6nD]  
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长期汇票long bill \r4QS  
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短期汇票short bill 3JnBKh\n  
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逾期汇票overdue bill ~ 8hAmM  
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宽限日期days of grace 02|f@bP.  
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电汇telegraphic transfer （T.T） Yr7%C  
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邮汇postal order||postal note （Am.）||post office order||money order l,(Mm,3  
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本票promissory note （P/N） Cq-d,  
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押汇负责书||押汇保证书letter of hypothecation c_oI?D9  
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副保||抵押品||付属担保物collateral security 1O<Gg<<,e  
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担保书trust receipt||letter of indemnity [8T   
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承兑||认付acceptance @ P[o  
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单张承兑general acceptance je 9eJUKE  
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有条件承兑qualified acceptance }]8n 3&*  
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附条件认付conditional acceptance bzI!;P1&  
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部分认付partial acceptance   I|RMxx y;