[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。   liy/
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会计报表statement of account /ece
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往来帐目account current 8D@
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现在往来帐||存款额current accout f
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销货帐account sales 01&E.A  
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共同计算帐项joint account JKrS;J^97v  
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未决帐项outstanding account 7{w}0PMx  
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贷方帐项credit account||creditor account dS <*DP  
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借方帐项debit account||debtor account >KdV]!H  
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应付帐||应付未付帐account payable goF87^M  
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应收帐||应收未收帐account receivable j!%^6Io4  
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新交易||新帐new account f.66N9BHL,  
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未决帐||老帐old account 9^8OIv?m8  
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现金帐cash account Xxd]j]  
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流水帐running account c>>.>^5  
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暂记帐||未定帐suspense account 3/Z>W|w#w  
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过期帐||延滞帐overdue account||pastdue account rJCb8x+5a  
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杂项帐户sundry account yrfV&C%=n  
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详细帐单||明细表detail account G\;6n  
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呆帐bad account uh2_Rzln  
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会计项目title of account 0*rD'?)K+  
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会计薄||帐薄account-book \y=oZk4  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered ja';NIO-  
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明细帐account stated ZCPUNtO l  
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与…银行开立一户头to open an account with Y`bTf@EP>  
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与…银行建立交易to keep account with
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继续记帐to keep account V\<2oG  
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与…有交易to have an account with ~RuX2u-2&u  
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作成会计帐||有往来帐项to make out an account with }:ZA)  
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清算||清理债务to make up an account [c 8=b,EI  
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清洁帐目||与…停止交易to close ones account with ;J5z  
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结帐to close an account \7/yWd{N$  
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清理未付款to ask an account||to demand an account :/;/mHG]  
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结清差额to balance the account with PX 8UVA  
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清算to settle an account||to liquidate an account||to square an account Mn.,?IF`K  
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审查帐目||监查帐目to audit an account G:=
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检查帐目to examine an account \WCQ>c?~  
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转入A的帐户to charge the amount to As account }~XWtWbd-  

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以计帐方式付款to pay on account pIJXP$v3  
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代理某人||为某人on ones account||on account of one )u )=@@k21  
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为自己计算||独立帐目on ones own account Tu#< {'1$  
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由某人收益并负风险on ones account and risk||for ones account and risk *U?O4E9  
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由某人负担for ones account||for account of one %@/^ UE:  
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按某人指示||列入某人帐户by order and for account of one z$32rt8{`v  
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列入5月份帐目for May account La26"C"X  
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编入某中帐项下to pass to the account of||to place to the account of ^QB[;g.O  
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寄出清算书to send in an account||to send in render an account g,ZA\R~  
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支票薄cheque book <qCa9@Ea  
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支票陈票人cheque drawer Ac7^JXh%
 

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持票人cheque holder "n-'?W!  
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不记名支票cheque to bearer||bearer cheque N+-Tp&:wY  
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记名支票||认人支票cheque to order ::L2zVq5V  
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到期支票antedated cheque 15$xa_w}L  
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未到期支票postdated cheque 2EY"[xK|  
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保付支票certified cheque  )vr@:PE  
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未获兑现支票，退票returned cheque N!A20Bv  
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横线支票crossed cheque 4p_C+4  
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普通横线general crossing z*Sm5i&)_q  
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特别横线special crossing Fc[KIG3@  
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空白支票blank cheque BT{;^Hp  
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失效支票，过期支票stale cheque !`ol&QQ#  
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普通支票open cheque p<R:[rz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e~h>b.~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :,BAw ,  
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支票换现金||兑现to cash a cheque '1<Z"InU
 
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清理票款to clear a cheque I-v} DuM  
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保证兑现to certify a cheque /i+z#q5'  
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填写支票数额to fill up a cheque T+8Yd(:hX  
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支票上划线to cross a cheque Jcw^
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开发支票to make out a cheque B`pBIUu  
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签发支票，开立支票to draw a cheque||to issue a cheque xBHf~:!  
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透支支票to overdraw a cheque $`pf!b2Z  
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背书支票to endorse a cheque ,@"yr>Q9#6  
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请付票款||清付票款to pay a cheque||to honour a cheque O{:{P5  
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支票退票to dishonour a cheque b,~'wm8:A  
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拒付支票to refuse a cheque L 3]J8oEmU  
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拒付支票to stop payment of a cheque 0%xktf  
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提示要求付款to present for payment j;$f[@0o  
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见票即付持票人payable to bearer W83d$
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支付指定人payable to order ;5X6`GlS#5  
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已过期||无效out of date||stale $$AZ)#t[  
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请给出票人R/D||refer to drawer a-*sm~u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CW`^fI9H  
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文字与数字不一致words and figures differ
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时间已过account closed ['QhC({  
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更改处应加盖印章alterations require initials mR.j8pi  
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时间已过effects not cleared $%U}k=-  
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停止付款payment stopped )g=mv
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支票毁损cheque mutilated ,T;sWl  
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汇款||寄钱to remit||to send money "P.sKhuo  
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寄票供取款||支票支付to send a cheque for payment .KYs5Qu  
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寄款人a remitter FoIK, MdJ  
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收款人a remittee \>T1&JT  
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国外汇票foreign Bill d+Mogku2  
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国内汇票inland Bill %jUZc:06  
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跟单汇票documentary bill &xj40IZ  
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空头汇票accommodation bill GNG.N)q#C  
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原始汇票original bill :U1V 2f'l3  
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改写||换新票据renewed bill N}|1oQkjf  
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即期汇票sight bill||bill on demand 4!glgE
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…days after date||…days after date…日后付款 Mi!ak  
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…months after date||…months after date…月后付款 ZDrTPnA[  
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见票后…日付款…days after sight||…days sight F,5}3$  
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见票后…月付款…months after sight||…months sight piUfvw  
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同组票据set of bills ?y{"OuRf.  
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单张汇票sola of exchange||sole of exchange HLt;1:b  
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远期汇票usance bill||bill at usance rNHV  
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长期汇票long bill ">RDa<H]  
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短期汇票short bill 4a~9?}V:  
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逾期汇票overdue bill Ts:pk  
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宽限日期days of grace Ih95&HsdC  
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电汇telegraphic transfer （T.T） S
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邮汇postal order||postal note （Am.）||post office order||money order M+^+u 1QQ0  
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本票promissory note （P/N） O@_)]z?jUc  
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押汇负责书||押汇保证书letter of hypothecation 'u.`!w '|L  
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副保||抵押品||付属担保物collateral security U=%S6uL\bx  
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担保书trust receipt||letter of indemnity &e%y|{Y  
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承兑||认付acceptance cEw/F0  
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单张承兑general acceptance +Mv0X%(N  
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有条件承兑qualified acceptance Fu m1w  
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附条件认付conditional acceptance poHDA=# 3  
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部分认付partial acceptance   hgKs[ySo,3