[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。   ~%Y*2i f  
会计报表statement of account &`7tX.iMlh  
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往来帐目account current y8U|A0@$`  
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现在往来帐||存款额current accout LC5NB{b\%>  
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销货帐account sales EthnI7Y  
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共同计算帐项joint account EEQW$W1@  
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未决帐项outstanding account z BWn*A[4  
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贷方帐项credit account||creditor account  vJkY  
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借方帐项debit account||debtor account F9q<MTh  
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应付帐||应付未付帐account payable vMJv.O>HW  
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应收帐||应收未收帐account receivable Ip]-OVg  
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新交易||新帐new account f.0~HnNg1  
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未决帐||老帐old account <Yfk7Un  
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现金帐cash account w> `3{MTQ  
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流水帐running account y4s]*?Wz  
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暂记帐||未定帐suspense account tUl#sqN_{  
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过期帐||延滞帐overdue account||pastdue account MIasCH>r  
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杂项帐户sundry account &AH@|$!E  
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详细帐单||明细表detail account r-'(_t~FT  
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呆帐bad account Fy8KZWim  
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会计项目title of account x3O$eKy\|5  
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会计薄||帐薄account-book K. G}*uy  
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营业报告书||损益计算表account of budiness||business report w+gA3Dg  
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借贷细帐||交验帐account rendered =8[4gM+  
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明细帐account stated 4i hv|%@  
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与…银行开立一户头to open an account with E#X1P #$pW  
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与…银行建立交易to keep account with IM),cOp=  
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继续记帐to keep account thcj_BZ8  

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与…有交易to have an account with '>- C!\t  
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作成会计帐||有往来帐项to make out an account with eU?SLIof[{  
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清算||清理债务to make up an account JTB
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清洁帐目||与…停止交易to close ones account with fM,U|  
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结帐to close an account a}eM ny  
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清理未付款to ask an account||to demand an account A7SBm`XJ)p  
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结清差额to balance the account with os*QWSs  
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清算to settle an account||to liquidate an account||to square an account %tiFx:F+  
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审查帐目||监查帐目to audit an account Iu`eQG  
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检查帐目to examine an account Q?rb(u(  
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转入A的帐户to charge the amount to As account pJ[7m  
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以计帐方式付款to pay on account ;(M`Wy]2  
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代理某人||为某人on ones account||on account of one |Q2H^dU'rQ  
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为自己计算||独立帐目on ones own account Gr6XqO_  
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由某人收益并负风险on ones account and risk||for ones account and risk ~3
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由某人负担for ones account||for account of one .nX+
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按某人指示||列入某人帐户by order and for account of one zM?JLNs]<{  
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列入5月份帐目for May account Mrpn^C2)  
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编入某中帐项下to pass to the account of||to place to the account of BhC.#u/   
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寄出清算书to send in an account||to send in render an account 7+';&2M)n~  
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支票薄cheque book iDej{95  
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支票陈票人cheque drawer A+i|zo5p=k  
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持票人cheque holder vL~nJv  
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不记名支票cheque to bearer||bearer cheque $,R QA^gxW  
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记名支票||认人支票cheque to order |f+|OZY  
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到期支票antedated cheque 1j7^2Y|UT`  
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未到期支票postdated cheque z/zUb``  
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保付支票certified cheque ir^%9amh  
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未获兑现支票，退票returned cheque tNf?pV77  
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横线支票crossed cheque ?`R;ZT)U-  
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普通横线general crossing
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特别横线special crossing yu8xTh$:  
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空白支票blank cheque CMk0(sztU_  
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失效支票，过期支票stale cheque ux-puG  
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普通支票open cheque ""-#b^DQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "[W${q+0x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ')!+> b(P  
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支票换现金||兑现to cash a cheque Z4+S4cqnh  

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清理票款to clear a cheque ;IklS*p]  
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保证兑现to certify a cheque a>w@9  
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填写支票数额to fill up a cheque 'rWu}#Nb  
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支票上划线to cross a cheque QL_~E ;U  
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开发支票to make out a cheque EP!zcp2' C  
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签发支票，开立支票to draw a cheque||to issue a cheque JPeZZ13sS  
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透支支票to overdraw a cheque ",U>;`  
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背书支票to endorse a cheque P<Wtv;Z1Z  
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请付票款||清付票款to pay a cheque||to honour a cheque `jl 1Q,~2r  
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支票退票to dishonour a cheque k-o(Q"[ '  
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拒付支票to refuse a cheque .#py5&`%  
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拒付支票to stop payment of a cheque {|Ew]Wq  
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提示要求付款to present for payment ~ NO9s  
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见票即付持票人payable to bearer ze%kP#c6!  
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支付指定人payable to order v0~'`*|&  
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已过期||无效out of date||stale fgmu*\x<  
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请给出票人R/D||refer to drawer -\Y"MwIED  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0+a-l[! p  
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文字与数字不一致words and figures differ $L~?!u&N  
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支票 p};B*[ ki  
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时间已过account closed ]n8 5.DF  
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更改处应加盖印章alterations require initials RW4}n< 88  
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时间已过effects not cleared A Th<=1  
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停止付款payment stopped #:^aE|s  
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支票毁损cheque mutilated C}i1)   
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汇款||寄钱to remit||to send money ?3f-"K_r  
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寄票供取款||支票支付to send a cheque for payment b7t hu5  
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寄款人a remitter -y@# ^SrJ  
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收款人a remittee =vd9mb-  
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国外汇票foreign Bill 12D>~#J  
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国内汇票inland Bill |a>W9Ym  
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跟单汇票documentary bill M%U1?^
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空头汇票accommodation bill C0RnBu  
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原始汇票original bill j'2:z#  
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改写||换新票据renewed bill 3 P)N,  
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即期汇票sight bill||bill on demand AA&5wDMV>  
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…days after date||…days after date…日后付款 l-~ o&n  
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…months after date||…months after date…月后付款 zfm-vU  
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见票后…日付款…days after sight||…days sight oMw#ROsvC  
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见票后…月付款…months after sight||…months sight  f^vz  
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同组票据set of bills >3,t`Z:  
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单张汇票sola of exchange||sole of exchange i*3*)ly  
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远期汇票usance bill||bill at usance Y/Dah*  
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长期汇票long bill m7n8{J1O2  
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短期汇票short bill {0?]weN*  
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逾期汇票overdue bill K7jz*|2  
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宽限日期days of grace q>^x,:L  
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电汇telegraphic transfer （T.T） A2xfNY<  
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邮汇postal order||postal note （Am.）||post office order||money order 6+Bccqn|  
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本票promissory note （P/N） /P}Wp[)u  
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押汇负责书||押汇保证书letter of hypothecation dK^WZQ  
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副保||抵押品||付属担保物collateral security ex}6(;7)O  
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担保书trust receipt||letter of indemnity 1|8<!Hx#-  
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承兑||认付acceptance CKau\N7T  
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单张承兑general acceptance 5[\LQtM  
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有条件承兑qualified acceptance #y4+O;{  
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附条件认付conditional acceptance NZh\{!  
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部分认付partial acceptance   r: :LQ$