[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。   6T_Mk0Sf+  
会计报表statement of account F"   -w  
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往来帐目account current r4~Bn7j2  
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现在往来帐||存款额current accout 
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销货帐account sales QJ ueU%|  
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共同计算帐项joint account "b!QE2bRO  
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未决帐项outstanding account 0O>8DX  
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贷方帐项credit account||creditor account ]rDf3_!m(  
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借方帐项debit account||debtor account l|ZwZix
 
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应付帐||应付未付帐account payable +0=u]  
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应收帐||应收未收帐account receivable P sD+?  
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新交易||新帐new account +b]g;  
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未决帐||老帐old account ,SJB3if  
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现金帐cash account 9c806>]U^  
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流水帐running account Wn24eld"x  
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暂记帐||未定帐suspense account 'R~x.NM  
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过期帐||延滞帐overdue account||pastdue account XN] kNJX  
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杂项帐户sundry account hH{
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详细帐单||明细表detail account -U"(CGb5  
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呆帐bad account `#2}[D   
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会计项目title of account I9ubV cV8  
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会计薄||帐薄account-book RMmDcvM"k  
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营业报告书||损益计算表account of budiness||business report !u~( \Rb;  
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借贷细帐||交验帐account rendered 1Xt%O86
 
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明细帐account stated 6N:fq  
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与…银行开立一户头to open an account with 2ME3=C  
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与…银行建立交易to keep account with >"{3lDyq-  
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继续记帐to keep account dMQtW3stY  
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与…有交易to have an account with yK_$6EtNKj  
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作成会计帐||有往来帐项to make out an account with 8{8J(~  
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清算||清理债务to make up an account /d&zE|!  
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清洁帐目||与…停止交易to close ones account with 7;) T;X  
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结帐to close an account HbX>::J8  
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清理未付款to ask an account||to demand an account C,P>7  
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结清差额to balance the account with 3~;LNi  
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清算to settle an account||to liquidate an account||to square an account X9K@mX  
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审查帐目||监查帐目to audit an account :3pJGMv(  
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检查帐目to examine an account 0?8O9i  
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转入A的帐户to charge the amount to As account 7g8}]\i+  
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以计帐方式付款to pay on account `U?" {;j {  
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代理某人||为某人on ones account||on account of one +:k Iq  
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为自己计算||独立帐目on ones own account ]rGZ   
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由某人收益并负风险on ones account and risk||for ones account and risk y (@j;Q3(r  
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由某人负担for ones account||for account of one UKX9C"-5v  
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按某人指示||列入某人帐户by order and for account of one g@ 0<`g  
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列入5月份帐目for May account KZrg4TEVi  
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编入某中帐项下to pass to the account of||to place to the account of s8BfOl-  
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寄出清算书to send in an account||to send in render an account $d0xJxM  
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支票薄cheque book ]JDKoA{S0  
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支票陈票人cheque drawer D)shWJRlvW  
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持票人cheque holder 6=N!()s  
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不记名支票cheque to bearer||bearer cheque *<
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记名支票||认人支票cheque to order BjX*Gm6l  
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到期支票antedated cheque FYBW3y+AF&  
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未到期支票postdated cheque ~ eNKu  
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保付支票certified cheque r..&6-%:N  
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未获兑现支票，退票returned cheque 9 AWFjoXl"  
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横线支票crossed cheque w;b;rHAZ\  
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普通横线general crossing \Gl>$5np  
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特别横线special crossing Kcu*Z  
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空白支票blank cheque 61SbBJ6[  
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失效支票，过期支票stale cheque SX)o0v+  
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普通支票open cheque 4k_y;$4WN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount GT 5J`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7`J= PG$A  
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支票换现金||兑现to cash a cheque &gdhq~4#  
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清理票款to clear a cheque `f<&=_,xfH  
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保证兑现to certify a cheque kInU,/R*  
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填写支票数额to fill up a cheque ^wlo;.8Y  
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支票上划线to cross a cheque T@R2H&L  
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开发支票to make out a cheque YBupC!R  
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签发支票，开立支票to draw a cheque||to issue a cheque lho0Xy gn  
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透支支票to overdraw a cheque aL|a2+P[`q  
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背书支票to endorse a cheque Zvkb=  
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请付票款||清付票款to pay a cheque||to honour a cheque i#I7ncX  
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支票退票to dishonour a cheque ,.i)( Or  
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拒付支票to refuse a cheque ^Is#_Z|  
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拒付支票to stop payment of a cheque $H"(]>~  
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提示要求付款to present for payment <K
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见票即付持票人payable to bearer O0QK `F/)*  
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支付指定人payable to order DS^`:^hv  
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已过期||无效out of date||stale [4b_`L  
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请给出票人R/D||refer to drawer '7UIzk|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NU%<Ws=  
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文字与数字不一致words and figures differ HB9|AQ4K  
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支票 Mb'Tx  
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时间已过account closed Iz9b5  
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更改处应加盖印章alterations require initials M{O
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时间已过effects not cleared $m;DwlM  
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停止付款payment stopped ObSRd$M  
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支票毁损cheque mutilated ?+?`Jso(  
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汇款||寄钱to remit||to send money OpFm:j3  
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寄票供取款||支票支付to send a cheque for payment o>Q =V0?  
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寄款人a remitter UzT"R b:e  
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收款人a remittee KYR64[1  
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国外汇票foreign Bill tWaM+W  
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国内汇票inland Bill Y|~+bK a  
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跟单汇票documentary bill I8Q!`KJ  
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空头汇票accommodation bill ]4eIhj?  
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原始汇票original bill D E!c+s_g4  
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改写||换新票据renewed bill GGez!?E%  
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即期汇票sight bill||bill on demand U o[\1)  
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…days after date||…days after date…日后付款 0bl8J5Ar5  
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…months after date||…months after date…月后付款 
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见票后…日付款…days after sight||…days sight q!AcMd\  
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见票后…月付款…months after sight||…months sight = fK6P6'B  
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同组票据set of bills #Q@~TW  
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单张汇票sola of exchange||sole of exchange 47!k!cHa  
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远期汇票usance bill||bill at usance A,4Z{f83  
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长期汇票long bill |p`}vRv Uh  
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短期汇票short bill DLO2$d  
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逾期汇票overdue bill a+<{!+3v  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） e\.  
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邮汇postal order||postal note （Am.）||post office order||money order <3laNk  
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本票promissory note （P/N） :{%~L4$HI  
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押汇负责书||押汇保证书letter of hypothecation b1EY6'R2  
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副保||抵押品||付属担保物collateral security P52qtN<  
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担保书trust receipt||letter of indemnity U% OlYP$g  
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承兑||认付acceptance 8aTo TA7JA  
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单张承兑general acceptance \hP.Q;"MtO  
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有条件承兑qualified acceptance /%TL{k&m$  
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附条件认付conditional acceptance EP{/]T  
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部分认付partial acceptance   @_ Tq>tOr&