[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。   NCR4n_  
会计报表statement of account VRV*\*~$  
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往来帐目account current pBl'SQccp  
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现在往来帐||存款额current accout s\O4D
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销货帐account sales cetHpU,  
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共同计算帐项joint account @{/GdB,}  
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未决帐项outstanding account 6bPoC$<Z  
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贷方帐项credit account||creditor account X?'ShXI  
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借方帐项debit account||debtor account tV.qdy/]}  
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应付帐||应付未付帐account payable 3QSA|  
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应收帐||应收未收帐account receivable C?dQ QB$  
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新交易||新帐new account Z2P DT  
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未决帐||老帐old account <DeC^[-P  
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现金帐cash account p9X{E%A<:  
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流水帐running account 7=3'PfS  
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暂记帐||未定帐suspense account s2f6;Yc  
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过期帐||延滞帐overdue account||pastdue account #3~hF)u&/  
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杂项帐户sundry account Ot<vn34mt:  
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详细帐单||明细表detail account HpKF7oJ'N  
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会计项目title of account ?9Hs,J  
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会计薄||帐薄account-book \+#>XDD  
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营业报告书||损益计算表account of budiness||business report ^yFtL( x,  
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借贷细帐||交验帐account rendered Dg= !d)\  
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明细帐account stated MszX9wl  

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与…银行开立一户头to open an account with d:!A`sk7  
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与…银行建立交易to keep account with i_{b*o_an  
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继续记帐to keep account xT8pwTO  
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与…有交易to have an account with B,(zp#&yB  
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作成会计帐||有往来帐项to make out an account with G?dxLRy.do  
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清算||清理债务to make up an account ;6655C  
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清洁帐目||与…停止交易to close ones account with vE{L`,\q  
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结帐to close an account y*<x@i+h  
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清理未付款to ask an account||to demand an account fP8iz `n  
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结清差额to balance the account with j
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清算to settle an account||to liquidate an account||to square an account A+41JMH  
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审查帐目||监查帐目to audit an account O6"S=o&  
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检查帐目to examine an account T)o>U&KNP  
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转入A的帐户to charge the amount to As account *O '`&J  
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以计帐方式付款to pay on account 4A)@,t9+  
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代理某人||为某人on ones account||on account of one 3eERY[  
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为自己计算||独立帐目on ones own account Yfr4<;%  
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由某人收益并负风险on ones account and risk||for ones account and risk Seh(G  
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由某人负担for ones account||for account of one `8/D
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按某人指示||列入某人帐户by order and for account of one 7yQw$zG,Iz  
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列入5月份帐目for May account t76B0L{  
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编入某中帐项下to pass to the account of||to place to the account of UDW_?SHAx  
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寄出清算书to send in an account||to send in render an account VWK%6Ye0  
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支票薄cheque book =O
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支票陈票人cheque drawer Lp)P7Yt-  
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持票人cheque holder 20# V?hX3  
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不记名支票cheque to bearer||bearer cheque 6Ey @)p..E  
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记名支票||认人支票cheque to order ~o
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到期支票antedated cheque pI_dV44W  
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未到期支票postdated cheque KP&xk13)  
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保付支票certified cheque mV^~  
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未获兑现支票，退票returned cheque wr5v-_7r,  
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横线支票crossed cheque 53 -Owjpx  
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普通横线general crossing !6x7^E;c  
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特别横线special crossing ":f]egq -  
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空白支票blank cheque XDHi4i47`o  
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失效支票，过期支票stale cheque xW]65iav  
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普通支票open cheque tJ 2GSZ`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #=VYq4B=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mBE&>}G<  
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支票换现金||兑现to cash a cheque eZaSV>27  
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清理票款to clear a cheque fx(h fz  
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保证兑现to certify a cheque ICvV}%d  
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填写支票数额to fill up a cheque jx]P:]  
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支票上划线to cross a cheque W3:Fw6v  
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开发支票to make out a cheque IQRuqp KL  
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签发支票，开立支票to draw a cheque||to issue a cheque K5jt(7i  
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透支支票to overdraw a cheque d=PX}o^  
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背书支票to endorse a cheque R7kkth  
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请付票款||清付票款to pay a cheque||to honour a cheque A^>@6d $2  
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支票退票to dishonour a cheque ;:fW]5"R  
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拒付支票to refuse a cheque <w{?b'/q  
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拒付支票to stop payment of a cheque j#1G?MF  
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提示要求付款to present for payment H#~gx_^U  
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见票即付持票人payable to bearer %_ibe  
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支付指定人payable to order 6ZqU:^3  
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已过期||无效out of date||stale 2R[v*i^S  
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请给出票人R/D||refer to drawer  g2vm]j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vu:ZG*^  
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文字与数字不一致words and figures differ oY)eN?c  
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支票 V<QpC5  
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时间已过account closed &C9IR,&  
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更改处应加盖印章alterations require initials @t%da^-HS"  
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时间已过effects not cleared ?"yjgt7+y  
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停止付款payment stopped 9xQ|Uad+%  
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支票毁损cheque mutilated Xf4QLw/r  
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汇款||寄钱to remit||to send money 3f`Uoh+  
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寄票供取款||支票支付to send a cheque for payment ([8*Py|  
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寄款人a remitter &lzY"Y*hA0  
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收款人a remittee 1I2ndt  
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国外汇票foreign Bill (Yy#:r ;U  
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国内汇票inland Bill @WazSL;N  
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跟单汇票documentary bill (Nzh1ul\}  

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空头汇票accommodation bill 3ML^ dZ'  
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原始汇票original bill s(X\7Hz_nC  
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改写||换新票据renewed bill remc_}`w  
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即期汇票sight bill||bill on demand xZ'C(~t  
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…days after date||…days after date…日后付款 whN<{AG  
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…months after date||…months after date…月后付款 2?qT,pN  
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见票后…日付款…days after sight||…days sight HMD\)vMK6  
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见票后…月付款…months after sight||…months sight ~"*W;|)  
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同组票据set of bills zjH8S
 

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单张汇票sola of exchange||sole of exchange [kkhVi5;A  
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远期汇票usance bill||bill at usance I@qGDKz;  
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长期汇票long bill [zl4"|_`  
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短期汇票short bill Ne;0fkO  
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逾期汇票overdue bill Cj}H'k<B  
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宽限日期days of grace v2r|)c,h
 
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电汇telegraphic transfer （T.T） &E6V'*<93  
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邮汇postal order||postal note （Am.）||post office order||money order V$FZVG/@#  
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本票promissory note （P/N） _Wk*h}x  
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押汇负责书||押汇保证书letter of hypothecation 2~QJ]qo=  
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副保||抵押品||付属担保物collateral security \1#]qs -  
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担保书trust receipt||letter of indemnity $0OOH4  
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承兑||认付acceptance q$b4S4Z7  
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单张承兑general acceptance Q
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有条件承兑qualified acceptance f[R~oc5P0  
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附条件认付conditional acceptance Og@{6>  
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部分认付partial acceptance   G3]#Du