[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。   GSo&$T;B6  
会计报表statement of account |^9+c2  
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往来帐目account current vFKX@wV S  
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现在往来帐||存款额current accout qNb|6/DG  
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销货帐account sales QcQ
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共同计算帐项joint account /]7FX"  
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未决帐项outstanding account +/ s2;G  
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贷方帐项credit account||creditor account VGFWF3s  
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借方帐项debit account||debtor account Xc)V;1  
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应付帐||应付未付帐account payable 55lL aus  
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应收帐||应收未收帐account receivable cfZG3"  
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新交易||新帐new account D2hEI2S  
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未决帐||老帐old account #bRr|`  
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现金帐cash account PT2b^PP  
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流水帐running account @3D8TPH  
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暂记帐||未定帐suspense account sU7>q}!  
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过期帐||延滞帐overdue account||pastdue account ]>utLi5dX  
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杂项帐户sundry account $}[Tj0+:  
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详细帐单||明细表detail account DNgQ.lV  
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呆帐bad account \L#BAB6z  
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会计项目title of account Q37VhScs  
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会计薄||帐薄account-book h6*=Fn7C  
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营业报告书||损益计算表account of budiness||business report Xco$ yF%  
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借贷细帐||交验帐account rendered c$f|a$$b   
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明细帐account stated c ;3bX6RD*  
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与…银行开立一户头to open an account with }iy`Ko+B"b  
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与…银行建立交易to keep account with x7e  
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继续记帐to keep account Y6A]dk  
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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 Coq0Kzhsab  
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清算||清理债务to make up an account +2oZB]GPL  
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清洁帐目||与…停止交易to close ones account with @n(=#Q3  
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结帐to close an account !w f N~.Y  
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清理未付款to ask an account||to demand an account F__>`Dol  
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结清差额to balance the account with b&~uK"O'7d  
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清算to settle an account||to liquidate an account||to square an account lRt8{GFy  
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审查帐目||监查帐目to audit an account d+T]EpQJ*  
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检查帐目to examine an account y6*i/3  
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转入A的帐户to charge the amount to As account [JAd1%$3  
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以计帐方式付款to pay on account *)]SsM1  
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代理某人||为某人on ones account||on account of one C)C;U&Qd  
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为自己计算||独立帐目on ones own account t1Jz?Ix6%  
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由某人收益并负风险on ones account and risk||for ones account and risk :&:>sd(QD  
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由某人负担for ones account||for account of one gdG
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按某人指示||列入某人帐户by order and for account of one Ck^=H  
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列入5月份帐目for May account U73`HDJ  
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编入某中帐项下to pass to the account of||to place to the account of J2cNwhZ  
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寄出清算书to send in an account||to send in render an account Y zvtxX*  
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支票薄cheque book hWW<]qzA,  
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支票陈票人cheque drawer )I$Mh@F  
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持票人cheque holder *Xnq1_K}  
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不记名支票cheque to bearer||bearer cheque $.cGRz
 
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记名支票||认人支票cheque to order c,fedH;  
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到期支票antedated cheque od fu7P_  
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未到期支票postdated cheque l{AT)
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保付支票certified cheque !R@4tSu  
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未获兑现支票，退票returned cheque 7EXmmB~>,  
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横线支票crossed cheque |{K:.x#^  
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普通横线general crossing jFv<]D%A[  
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特别横线special crossing n}?G!y
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空白支票blank cheque DeSTo9A}!  
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失效支票，过期支票stale cheque Gp+XM  
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普通支票open cheque j[cjQ]>~'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B_2>Yt"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dDbC0} x/  
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支票换现金||兑现to cash a cheque \k_3IP?o=  
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清理票款to clear a cheque Dys"|,F  
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保证兑现to certify a cheque P;LZ!I  
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填写支票数额to fill up a cheque B[ ka@z7  
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支票上划线to cross a cheque b.*4RL  
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开发支票to make out a cheque 12xP)*:$  
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签发支票，开立支票to draw a cheque||to issue a cheque ^3o8F  
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透支支票to overdraw a cheque L6=RD<~C  
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背书支票to endorse a cheque 72vGfT2HtZ  
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请付票款||清付票款to pay a cheque||to honour a cheque aB6LAb2z;T  
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支票退票to dishonour a cheque ,<r3Z$G  
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拒付支票to refuse a cheque qgsE7 ]  
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拒付支票to stop payment of a cheque 9Sl|l.;!  
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提示要求付款to present for payment cBR8HkP~  
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见票即付持票人payable to bearer a;T[%'in  
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支付指定人payable to order fy>And*  
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已过期||无效out of date||stale *[~o~e/YCb  
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请给出票人R/D||refer to drawer !"x7r e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <eFAI}=s  

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文字与数字不一致words and figures differ kxqc6  
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支票 [H:GKhPC`  
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时间已过account closed DEQE7.]3q  
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更改处应加盖印章alterations require initials m":SE?{{&  
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时间已过effects not cleared H~dHVQtJZ  
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停止付款payment stopped y-\A@jJC5  
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支票毁损cheque mutilated v]{uxlh  
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汇款||寄钱to remit||to send money pba8=Z  
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寄票供取款||支票支付to send a cheque for payment B&i0j5L  
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寄款人a remitter a\{1UD
 
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收款人a remittee ~3bZ+*H>  
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国外汇票foreign Bill 3xzkZ8]/  
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国内汇票inland Bill `D)Lzm R  
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跟单汇票documentary bill ^}o7*  
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空头汇票accommodation bill V\6(d  
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原始汇票original bill Sk/#J!T8{  
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改写||换新票据renewed bill _\dt?(m|  
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即期汇票sight bill||bill on demand K4!P'  
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…days after date||…days after date…日后付款 Q !9HA[Ly  
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…months after date||…months after date…月后付款 >1x7UXs~:  
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见票后…日付款…days after sight||…days sight |l|_
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见票后…月付款…months after sight||…months sight 2Co@+I[,4&  
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同组票据set of bills [}>#Y PZ  
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单张汇票sola of exchange||sole of exchange L@w0N)P<!{  
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远期汇票usance bill||bill at usance n0_B
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长期汇票long bill OI+E (nA  
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短期汇票short bill EMLx?JnP  
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逾期汇票overdue bill /Zc#j^_  
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宽限日期days of grace \M9h&I\7  

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电汇telegraphic transfer （T.T） _R)&k%i}  
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邮汇postal order||postal note （Am.）||post office order||money order ~;[&K%n  
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本票promissory note （P/N） (^LS']ybc  
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押汇负责书||押汇保证书letter of hypothecation y0<Uu  
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副保||抵押品||付属担保物collateral security =+<d1W`>0  
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担保书trust receipt||letter of indemnity ;UrK{>B  
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承兑||认付acceptance <c+K3P'3?  
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单张承兑general acceptance ^;r+W-MQ  
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有条件承兑qualified acceptance \3aTaT?..  
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附条件认付conditional acceptance i.y=8GxY  
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部分认付partial acceptance   gRAC d&)