[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。   + WT?p]  
会计报表statement of account lgZ9*@d  
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往来帐目account current VF g(:  
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现在往来帐||存款额current accout }$g"|;<ha  
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销货帐account sales q_98=fyE6  
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共同计算帐项joint account L >)|l  
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未决帐项outstanding account v*c"SI=@M=  
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贷方帐项credit account||creditor account I!SIy&=W  
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借方帐项debit account||debtor account KZa6*,,s  
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应付帐||应付未付帐account payable %oWG"u  
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应收帐||应收未收帐account receivable %9J:TH9E)  
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新交易||新帐new account lY2~{Y|4s  
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未决帐||老帐old account pp(?rE$S  
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现金帐cash account {47Uu%XT  
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流水帐running account xg8R>j  
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暂记帐||未定帐suspense account BUV4L5(  
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过期帐||延滞帐overdue account||pastdue account Bj9FSKiH  
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杂项帐户sundry account ksOc,4A  
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详细帐单||明细表detail account lj:.}+]r  
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呆帐bad account bv7xh* /  
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会计项目title of account q?)5yukeF  
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会计薄||帐薄account-book 7y42)X  
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营业报告书||损益计算表account of budiness||business report <P&X0S`O  
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借贷细帐||交验帐account rendered 2PUB@B
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明细帐account stated Eza^Tbq%j?  
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与…银行开立一户头to open an account with w@O)b-b|w  
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与…银行建立交易to keep account with p]?eIovi  
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继续记帐to keep account H4{7,n  
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与…有交易to have an account with h.Sbds  
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作成会计帐||有往来帐项to make out an account with u:J4Az^!  
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清算||清理债务to make up an account )cZ KB0*+  
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清洁帐目||与…停止交易to close ones account with B>z^W+Unyn  
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结帐to close an account m}: X\G(6Q  
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清理未付款to ask an account||to demand an account NcX-*o  
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结清差额to balance the account with !y!s/i&P%  
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清算to settle an account||to liquidate an account||to square an account ?6I`$ &OA  
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审查帐目||监查帐目to audit an account t o#2.  
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检查帐目to examine an account f)Z'#[A*t7  
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转入A的帐户to charge the amount to As account HDu|KW$o1  
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以计帐方式付款to pay on account D6e<1W  
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代理某人||为某人on ones account||on account of one MUN:}S  
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为自己计算||独立帐目on ones own account R/^;,.  
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由某人收益并负风险on ones account and risk||for ones account and risk %]O#t<D  
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由某人负担for ones account||for account of one I+Fr#1  
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按某人指示||列入某人帐户by order and for account of one >rh<%55P`  
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列入5月份帐目for May account ]d&;QZ#w  
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编入某中帐项下to pass to the account of||to place to the account of <5sfII  
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寄出清算书to send in an account||to send in render an account a+\s0Qo<  
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支票薄cheque book lt}U,p,S  
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支票陈票人cheque drawer Q9t.*+  
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持票人cheque holder c<qJs-C4;  
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不记名支票cheque to bearer||bearer cheque Aj=c,]2  
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记名支票||认人支票cheque to order mDU-;3OqF  
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到期支票antedated cheque ~


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未到期支票postdated cheque rYr.mX  
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保付支票certified cheque :~9F/Jx  
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未获兑现支票，退票returned cheque &Lgi  
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横线支票crossed cheque 5($ '@u  
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普通横线general crossing tt>=V
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特别横线special crossing x; R9Gc[5  
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空白支票blank cheque /c1FFkq|K  
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失效支票，过期支票stale cheque Nm=W?i  
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普通支票open cheque 07+Qai-]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ABp/uJI
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9_GR\\  
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支票换现金||兑现to cash a cheque ""ICdZ_A  
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清理票款to clear a cheque xGeRoW(X  
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保证兑现to certify a cheque mPxph>o  
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填写支票数额to fill up a cheque eVDI7W:(Sn  
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支票上划线to cross a cheque n
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开发支票to make out a cheque n||/3-HDj  
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签发支票，开立支票to draw a cheque||to issue a cheque nj~1y')  
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透支支票to overdraw a cheque W@1Nit-R  
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背书支票to endorse a cheque n=n!Hn  
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请付票款||清付票款to pay a cheque||to honour a cheque b&Qj`j4]ZM  
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支票退票to dishonour a cheque Dg4?,{c9W  
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拒付支票to refuse a cheque w3c[t ~R8  
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拒付支票to stop payment of a cheque _pM&Ya  
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提示要求付款to present for payment CEE`nn  
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见票即付持票人payable to bearer 1GVJ3VXt  
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支付指定人payable to order P'GX- H  
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已过期||无效out of date||stale w%)=`'s_  
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请给出票人R/D||refer to drawer Y(ly0U}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &C<B=
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文字与数字不一致words and figures differ FJgr=9>  
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支票 8*I43Jtlf,  
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时间已过account closed bWo-( qxq  
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更改处应加盖印章alterations require initials  ={-\)j  
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时间已过effects not cleared jzSh|a9_  
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停止付款payment stopped 2Otd  
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支票毁损cheque mutilated B1oi]hDy  
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汇款||寄钱to remit||to send money R:P'QM   
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寄票供取款||支票支付to send a cheque for payment @*e|{;X]hy  
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寄款人a remitter ;3OQgKI  
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收款人a remittee 4eK!1|1  
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国外汇票foreign Bill &[ $qA  
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国内汇票inland Bill A94ZG:  
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跟单汇票documentary bill AM  cHR=/  
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空头汇票accommodation bill jh0``{  
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原始汇票original bill yoiKt; S  
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改写||换新票据renewed bill a3D ''Ra  
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即期汇票sight bill||bill on demand t&}Z~Zp  
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…days after date||…days after date…日后付款 P"d7Af  
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…months after date||…months after date…月后付款 D#Qfa
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见票后…日付款…days after sight||…days sight ,ab_u@  
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见票后…月付款…months after sight||…months sight b-4gHW
 
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同组票据set of bills lO=+V 6  
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单张汇票sola of exchange||sole of exchange :sO^b*e /  
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远期汇票usance bill||bill at usance i T* !3  
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长期汇票long bill 7C~qAI6Eg  
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短期汇票short bill 2K >tI9);  
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逾期汇票overdue bill b _Q:v
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宽限日期days of grace %Xm3m0nsv{  
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电汇telegraphic transfer （T.T） r]!<iw  
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邮汇postal order||postal note （Am.）||post office order||money order }qf9ra  
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本票promissory note （P/N） 9`[#4'1Mik  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security >{DHW1kF?  
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担保书trust receipt||letter of indemnity *q5'~)W<  
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承兑||认付acceptance )p.+39]{2  
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单张承兑general acceptance #=WDJT:  
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有条件承兑qualified acceptance Q:LyD!at  
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附条件认付conditional acceptance '-jKv=D+  
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部分认付partial acceptance   ]{9oB-;,