[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。   vnT  
会计报表statement of account Vam8NnZ|r  
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往来帐目account current +]2~ @=<@  
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现在往来帐||存款额current accout %.}  
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销货帐account sales T_ #oMXZ/  
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共同计算帐项joint account <Gt{(is  
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未决帐项outstanding account I ywx1ac  
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贷方帐项credit account||creditor account -C ]a2  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable vG}oo  
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应收帐||应收未收帐account receivable q{(&:~M  
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新交易||新帐new account 0_.hU^fP  
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未决帐||老帐old account "xI[4~'`:  
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现金帐cash account s]>%_(5  
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流水帐running account R:p,Hav<q  
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暂记帐||未定帐suspense account %W+Fe,]  
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过期帐||延滞帐overdue account||pastdue account .@V>p6MV  
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杂项帐户sundry account [l:.Q?? )|  
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详细帐单||明细表detail account w (1a{m?ht  
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呆帐bad account l<?wB|1'  
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会计项目title of account %|>i2  
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会计薄||帐薄account-book aT#|mk=\  
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营业报告书||损益计算表account of budiness||business report \\JXY*DA:+  
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借贷细帐||交验帐account rendered ^(R gSMuT`  
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明细帐account stated V5+a[`]  
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与…银行开立一户头to open an account with vNIQc "\-  
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与…银行建立交易to keep account with Qw:j2g2H7  
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继续记帐to keep account G`jhzG  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with Iu
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清算||清理债务to make up an account t
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清洁帐目||与…停止交易to close ones account with i!NGX  
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结帐to close an account #!2g xm;g  
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清理未付款to ask an account||to demand an account L>B0%TP^  
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结清差额to balance the account with Hl#o& *Ui"  
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清算to settle an account||to liquidate an account||to square an account *)`:Nm~y  
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审查帐目||监查帐目to audit an account hm&~6rB  
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检查帐目to examine an account yHCc@`1.  
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转入A的帐户to charge the amount to As account \R~Lf+q  
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以计帐方式付款to pay on account xe5>)\18-  
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代理某人||为某人on ones account||on account of one s
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为自己计算||独立帐目on ones own account U<*dDE~z  
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由某人收益并负风险on ones account and risk||for ones account and risk }RD,JgmV  
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由某人负担for ones account||for account of one Fr 3Q"(  
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按某人指示||列入某人帐户by order and for account of one W7.]V)$wM  
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列入5月份帐目for May account WhkE&7Gk
 
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编入某中帐项下to pass to the account of||to place to the account of xEbcF+@  
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寄出清算书to send in an account||to send in render an account {~Phc 2z  
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支票薄cheque book CnJO]0Op3  
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支票陈票人cheque drawer :[,n`0lH  

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持票人cheque holder N'TL &]  
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不记名支票cheque to bearer||bearer cheque )bqO}_B  
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记名支票||认人支票cheque to order ) _"`
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到期支票antedated cheque c}lUP(Ss  
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未到期支票postdated cheque :+; UW \  
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保付支票certified cheque m%l\EE  
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未获兑现支票，退票returned cheque JuS#p5E #  
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横线支票crossed cheque ~[t%g9  
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普通横线general crossing ,)|nxX  
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特别横线special crossing 7NE"+EP\{2  
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空白支票blank cheque 3[amCKel  
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失效支票，过期支票stale cheque Cj#$WZga%  
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普通支票open cheque R<I)}<g(A3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EIPNR:6t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aEM2xrhy,  
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支票换现金||兑现to cash a cheque FL*qV"r^n  
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清理票款to clear a cheque <[Oe.0SGu  
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保证兑现to certify a cheque @)k/t>r(  
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填写支票数额to fill up a cheque [@ >}  
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支票上划线to cross a cheque j.or:nF  
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开发支票to make out a cheque 6)=`&>9  
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签发支票，开立支票to draw a cheque||to issue a cheque +;,65j+n   
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透支支票to overdraw a cheque 'aV])(Wm>  
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背书支票to endorse a cheque =1#obB  
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请付票款||清付票款to pay a cheque||to honour a cheque 0nr5(4h  
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支票退票to dishonour a cheque ]?S@g'Jd0Q  
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拒付支票to refuse a cheque ?kM2/a"{G  
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拒付支票to stop payment of a cheque N=T 0Td  
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提示要求付款to present for payment 9QP-~V{$  
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见票即付持票人payable to bearer ]A&pXAM  
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支付指定人payable to order Y6 <.]H  
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已过期||无效out of date||stale 2WK c;?  
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请给出票人R/D||refer to drawer RNo~}#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j=dGNi)R  
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文字与数字不一致words and figures differ w8D6 j%
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支票 MW v(/_b  
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时间已过account closed 0qq
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更改处应加盖印章alterations require initials =O/v]B8"  
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时间已过effects not cleared 3bRW]mP8  
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停止付款payment stopped Y(u`K=*  
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支票毁损cheque mutilated OZ33w-X<  
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汇款||寄钱to remit||to send money l"1*0jgBw  
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寄票供取款||支票支付to send a cheque for payment 8aJJ??o{  
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寄款人a remitter .D*~U
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收款人a remittee *+XiBho  
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国外汇票foreign Bill _Hd|y  
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国内汇票inland Bill l p(D@FT  
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跟单汇票documentary bill ,q>cFsY=i?  
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空头汇票accommodation bill BU4IN$d0Po  
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原始汇票original bill :p,|6~b$  
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改写||换新票据renewed bill kG{};Vm  
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即期汇票sight bill||bill on demand +7o1&D*v  
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…days after date||…days after date…日后付款 h=,hYz?]  
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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 /&
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见票后…月付款…months after sight||…months sight #*/nUbs
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同组票据set of bills S6(48/  
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单张汇票sola of exchange||sole of exchange C4$P#DZT^  
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远期汇票usance bill||bill at usance hHTt-x#  
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长期汇票long bill c5$DHT@N"  
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短期汇票short bill x}pH'S7  
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逾期汇票overdue bill nvf5a-C+q  
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宽限日期days of grace 5hy7}*dR  
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电汇telegraphic transfer （T.T） 6]%=q)oL[  
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邮汇postal order||postal note （Am.）||post office order||money order .eg'Z@ o  
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本票promissory note （P/N） :FC)+OmJ  
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押汇负责书||押汇保证书letter of hypothecation USN'-Ah  
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副保||抵押品||付属担保物collateral security d!:/n  
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担保书trust receipt||letter of indemnity _ymSo`IvR  
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承兑||认付acceptance rU"A
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单张承兑general acceptance t1tZ
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有条件承兑qualified acceptance =XT}&D6  
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附条件认付conditional acceptance CwVORf,uA  
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部分认付partial acceptance   r|tTDKGQ