[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。   r-"`Abev  
会计报表statement of account >_%g8T'  
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往来帐目account current $bC!T  
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现在往来帐||存款额current accout ?*5l}y=  
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销货帐account sales S5 oHe4#89  
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共同计算帐项joint account )Zr0_b"V:e  
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未决帐项outstanding account ',ybHW%D%i  
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贷方帐项credit account||creditor account \z
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借方帐项debit account||debtor account Xg#([}b  
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应付帐||应付未付帐account payable n>+W]I&E  
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应收帐||应收未收帐account receivable qq{N; C  
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新交易||新帐new account +FK<j;}C7  
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未决帐||老帐old account R63d `W  
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现金帐cash account 2|o$eq3t  
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流水帐running account daNIP1Qn  
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暂记帐||未定帐suspense account e5]0<s$  
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过期帐||延滞帐overdue account||pastdue account 5ZxBmQ  
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杂项帐户sundry account /LzNr0>2  
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详细帐单||明细表detail account a{,t@G  
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呆帐bad account !7DS  
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会计项目title of account `9gx-')]\  
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会计薄||帐薄account-book Kwn u|8  
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营业报告书||损益计算表account of budiness||business report )]R8 $S  
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借贷细帐||交验帐account rendered `^[ra%
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明细帐account stated yvvR%]!.  
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与…银行开立一户头to open an account with ?`$4ZDM  
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与…银行建立交易to keep account with ^;d;b<  
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继续记帐to keep account fkM4u<R^  
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与…有交易to have an account with Q@R8qc=*  
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作成会计帐||有往来帐项to make out an account with A6VkVJZx  
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清算||清理债务to make up an account ux=@"!PJ  
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清洁帐目||与…停止交易to close ones account with bmLNR  
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结帐to close an account 53A=Ogk8S  
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清理未付款to ask an account||to demand an account W+vm!7wX0  
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结清差额to balance the account with (@ Bw@9  
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清算to settle an account||to liquidate an account||to square an account =S,^"D\Z:  
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审查帐目||监查帐目to audit an account lWR  
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检查帐目to examine an account R9HRbVBJf  
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转入A的帐户to charge the amount to As account *\>&  
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以计帐方式付款to pay on account N 4Ym[l  
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代理某人||为某人on ones account||on account of one =J:~AD#  
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为自己计算||独立帐目on ones own account ~=71){4A  
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由某人收益并负风险on ones account and risk||for ones account and risk 3cnsJV]  
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由某人负担for ones account||for account of one zd}"8  
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按某人指示||列入某人帐户by order and for account of one iaMZ37  
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列入5月份帐目for May account 6K,AQ.=V2  
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编入某中帐项下to pass to the account of||to place to the account of vnKUD
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寄出清算书to send in an account||to send in render an account 8garRB{  
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支票薄cheque book G-Y8<mEh  
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支票陈票人cheque drawer NpSS/rd $  
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持票人cheque holder w'}b 8m(L  
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不记名支票cheque to bearer||bearer cheque |A"zxNeS"  
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记名支票||认人支票cheque to order hivWQ$6%  
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到期支票antedated cheque ,XR1N$LN8_  
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未到期支票postdated cheque &S/KR$^ %  
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保付支票certified cheque G8j$&1`:
 
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未获兑现支票，退票returned cheque 4/cUd=>Z  
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横线支票crossed cheque Db@$'  
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普通横线general crossing YB*I'm3q  
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特别横线special crossing x:4 :G(  
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空白支票blank cheque <<4U:  
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失效支票，过期支票stale cheque $9bLD >.  
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普通支票open cheque k^K>*mcJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `|(S]xPHM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UU'0WIbY6  
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支票换现金||兑现to cash a cheque ZD~ra7  
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清理票款to clear a cheque y!eT>4Oyg  
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保证兑现to certify a cheque gv\WI4"n  
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填写支票数额to fill up a cheque +adwEYRrr  
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支票上划线to cross a cheque q
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开发支票to make out a cheque G9_7jX*  
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签发支票，开立支票to draw a cheque||to issue a cheque /L{V3}[j  
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透支支票to overdraw a cheque j[CXIz?c  
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背书支票to endorse a cheque n{$! ]^>  
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请付票款||清付票款to pay a cheque||to honour a cheque HjCe/J ;  
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支票退票to dishonour a cheque zb3,2D+P  
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拒付支票to refuse a cheque $+|. @ss  
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拒付支票to stop payment of a cheque X'{o/U.  
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提示要求付款to present for payment yXQ 2
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见票即付持票人payable to bearer tH=jaFJ   
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支付指定人payable to order h0] bIT{  
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已过期||无效out of date||stale 6zIK%<  
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请给出票人R/D||refer to drawer -HF1c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &r+!rL Kp  
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文字与数字不一致words and figures differ E~c>j<'-"<  
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支票 A p~6Vu  
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时间已过account closed _7b4+ L  
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更改处应加盖印章alterations require initials Gd`s0 1GKQ  
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时间已过effects not cleared F-XMy>9  
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停止付款payment stopped K#Xl)h}y7  
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支票毁损cheque mutilated "EVf1iQ  
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汇款||寄钱to remit||to send money kkJ8xyO  
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寄票供取款||支票支付to send a cheque for payment `QZKW  
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寄款人a remitter !}5+hj!6  
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收款人a remittee E2tUL#  
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国外汇票foreign Bill S~W;Ld<>fB  
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国内汇票inland Bill [ {HTGz@(  
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跟单汇票documentary bill E&Zt<pRf;2  
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空头汇票accommodation bill Urol)_3X  

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原始汇票original bill {E}D6`{  
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改写||换新票据renewed bill V CT1GsnE  
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即期汇票sight bill||bill on demand Q(R-8"  
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…days after date||…days after date…日后付款 +Y2D @K?)  
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…months after date||…months after date…月后付款 #TV #*  
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见票后…日付款…days after sight||…days sight =L;g:hc<  
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见票后…月付款…months after sight||…months sight :G= ol2Q  
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同组票据set of bills R:+?<U&  
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单张汇票sola of exchange||sole of exchange _` Y%Y6O1/  
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远期汇票usance bill||bill at usance <-gGm=R_$  
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长期汇票long bill P%d3fFzK  
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短期汇票short bill .3SP#mI  
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逾期汇票overdue bill ]4'V59\  
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宽限日期days of grace 5kHU'D  
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电汇telegraphic transfer （T.T） Dwe F8c  
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邮汇postal order||postal note （Am.）||post office order||money order T?1e&H%USV  
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本票promissory note （P/N） hD,xJ]zv1  
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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 3=0b  
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担保书trust receipt||letter of indemnity Zlv`yC*r  
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承兑||认付acceptance 7!e kINQ  
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单张承兑general acceptance aOEW$%  
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有条件承兑qualified acceptance jtwe9  
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附条件认付conditional acceptance B^j(Fq  
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部分认付partial acceptance   LOk J