[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。   m`!C|?hu  
会计报表statement of account `An`"$z  
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往来帐目account current ZzPlIl}\  
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现在往来帐||存款额current accout 0Qvbc}KP8  
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销货帐account sales i8pM,Ppi~  
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共同计算帐项joint account UA$ XjP  
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未决帐项outstanding account laN:H mR8  
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贷方帐项credit account||creditor account @Y+YN;57  
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借方帐项debit account||debtor account & .VciSq6  
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应付帐||应付未付帐account payable "']I.  
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应收帐||应收未收帐account receivable 2i HD$tw  
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新交易||新帐new account ?.E6Ube  
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未决帐||老帐old account 3jQy"9f  
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现金帐cash account !Kr|04Qp#x  
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流水帐running account k4jZu?\C]  
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暂记帐||未定帐suspense account zu}oeAQc$  
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过期帐||延滞帐overdue account||pastdue account p>Dv&fX  
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杂项帐户sundry account qYFOHu  
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详细帐单||明细表detail account m  "'  
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会计项目title of account ("07t/||  
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会计薄||帐薄account-book xR;>n[ 6  
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营业报告书||损益计算表account of budiness||business report }jHS  
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借贷细帐||交验帐account rendered 6;s.%W  
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明细帐account stated K|Jp
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与…银行开立一户头to open an account with /)RyRS8c  
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与…银行建立交易to keep account with BG ,ln(Vz  
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继续记帐to keep account $ 9bIUJ  
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与…有交易to have an account with 8<V6W F`e  
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作成会计帐||有往来帐项to make out an account with s<3cv F<  
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清算||清理债务to make up an account a)L\+$@*  
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清洁帐目||与…停止交易to close ones account with VpmwN`  
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结帐to close an account > ZR CM  
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清理未付款to ask an account||to demand an account Xn:5pd;?B6  
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结清差额to balance the account with sA^_I6>M"  
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清算to settle an account||to liquidate an account||to square an account {B;<R1  
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审查帐目||监查帐目to audit an account Z]L_{=*   
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检查帐目to examine an account TNi4H:\  
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转入A的帐户to charge the amount to As account 9^yf'9S1  
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以计帐方式付款to pay on account /Kw}R5l  
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代理某人||为某人on ones account||on account of one )># Y,/q  
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为自己计算||独立帐目on ones own account 3y#U|&]{  

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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one h)NZG6R  
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按某人指示||列入某人帐户by order and for account of one uT Z#85L`  
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列入5月份帐目for May account CjQ)Bu*
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编入某中帐项下to pass to the account of||to place to the account of eb` !  
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寄出清算书to send in an account||to send in render an account av8\?xmo.$  

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支票薄cheque book LvPcH  
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支票陈票人cheque drawer Lu][0+-  
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持票人cheque holder f, iHM  
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不记名支票cheque to bearer||bearer cheque AY(z9&;6  
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记名支票||认人支票cheque to order l~C=yP(~  
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到期支票antedated cheque w9aLTLv-  
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未到期支票postdated cheque oro^'#ki  
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保付支票certified cheque 8q/3}AnI  
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未获兑现支票，退票returned cheque ?.~hex#M@  
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横线支票crossed cheque K^Ixu~  
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普通横线general crossing T$pBgS>  
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特别横线special crossing q_b,3Tp  
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空白支票blank cheque :YUQKy  
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失效支票，过期支票stale cheque ;a9`z+ K  
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普通支票open cheque i7jI(VvB^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "yG*Kh7ur  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >`)IdX  
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支票换现金||兑现to cash a cheque U%4s@{7  
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清理票款to clear a cheque $guaUe[x  
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保证兑现to certify a cheque sV$Zf `X)  
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填写支票数额to fill up a cheque jImw_Q  
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支票上划线to cross a cheque !Jk|ha~r  
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开发支票to make out a cheque ^w+)A;?W  
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签发支票，开立支票to draw a cheque||to issue a cheque AEO7I f@  
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透支支票to overdraw a cheque %?i~`0-:n%  
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背书支票to endorse a cheque xt=ELzu$  
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请付票款||清付票款to pay a cheque||to honour a cheque 2NvbQ 3c5  
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支票退票to dishonour a cheque 0.!!rq,  
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拒付支票to refuse a cheque j PA^SxM  
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拒付支票to stop payment of a cheque ^rssZQKY[  
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提示要求付款to present for payment D'Y=}I)8Dn  
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见票即付持票人payable to bearer =+"=|cQ  
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已过期||无效out of date||stale *7
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请给出票人R/D||refer to drawer WR5W0!'Tf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7?a!x$-U(  
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文字与数字不一致words and figures differ SJ).L.Cm6  
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时间已过account closed yR
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停止付款payment stopped -Ta| qQa  
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支票毁损cheque mutilated gib'f@i;  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment #v}pn2g%>  
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寄款人a remitter WIYWql>*  
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收款人a remittee Tjj-8cg  
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国外汇票foreign Bill )2: ,E  
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国内汇票inland Bill "T1A$DKw+R  
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跟单汇票documentary bill ^C70b)68  
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空头汇票accommodation bill h_\OtoRa  
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原始汇票original bill !MEA@^$#  
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改写||换新票据renewed bill ,QPo%{:p  
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即期汇票sight bill||bill on demand n |Q' >  
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…days after date||…days after date…日后付款 Yge}P:d9  
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…months after date||…months after date…月后付款 l09SWug  
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见票后…日付款…days after sight||…days sight jh"YHe/X  
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见票后…月付款…months after sight||…months sight <b_?[%(u  
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同组票据set of bills Y InPmR  
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单张汇票sola of exchange||sole of exchange vQmqYyOc2  
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远期汇票usance bill||bill at usance ?JMy  
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长期汇票long bill }ZJ*N Y  
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短期汇票short bill MS;^@>|wj  
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逾期汇票overdue bill F.-:4m(Z  
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宽限日期days of grace U 
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电汇telegraphic transfer （T.T） mT,#"k8  
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邮汇postal order||postal note （Am.）||post office order||money order <v3pI!)x  
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本票promissory note （P/N） d0;<Cw~Tl  
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押汇负责书||押汇保证书letter of hypothecation q,>4#J[2;s  
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副保||抵押品||付属担保物collateral security Lm*PHG  
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担保书trust receipt||letter of indemnity O3tw@ &k
 
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承兑||认付acceptance Z6 E_Y?  
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单张承兑general acceptance #~[{*[B+  
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有条件承兑qualified acceptance ^9 ^DA!'  
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附条件认付conditional acceptance \i3)/sZ?l  
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部分认付partial acceptance   P
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