[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。   ovhC42i  
会计报表statement of account >yV)d/  
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往来帐目account current t_[M&  
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现在往来帐||存款额current accout Y9 IJ  
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销货帐account sales 5}.,"Fbr  
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共同计算帐项joint account N<#S3B?.  
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未决帐项outstanding account _H~p
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贷方帐项credit account||creditor account OPvj{Dv$0  
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借方帐项debit account||debtor account ?6gDbE%  
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应付帐||应付未付帐account payable R`Ys;g/!  
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应收帐||应收未收帐account receivable 1=9qAp;?o  
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新交易||新帐new account JEK%y Mj  
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未决帐||老帐old account GsP@ B'  
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现金帐cash account 6SW|H"!!  
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流水帐running account HobGl0<y  
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暂记帐||未定帐suspense account :|3"H&FWK  
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过期帐||延滞帐overdue account||pastdue account a>)_ `m  
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杂项帐户sundry account ~ X]"P4 u  
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详细帐单||明细表detail account {jx#^n&5R  
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呆帐bad account AXNszS%4  
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会计项目title of account (_%JF[W  
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会计薄||帐薄account-book \K_!d]I {  
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营业报告书||损益计算表account of budiness||business report Ivt)Eg  
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借贷细帐||交验帐account rendered G8<It5CU  
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明细帐account stated COkLn)+0  
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与…银行开立一户头to open an account with !Lg}q!*%>V  
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与…银行建立交易to keep account with N?U&( @p  
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继续记帐to keep account p- (ADQS  
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与…有交易to have an account with 8w@W8(3B  
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作成会计帐||有往来帐项to make out an account with HU'`kimWb  
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清算||清理债务to make up an account )S;Xy`vO  
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清洁帐目||与…停止交易to close ones account with ;~1/eF  
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结帐to close an account CK`3   
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清理未付款to ask an account||to demand an account PK`(qK9  
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结清差额to balance the account with gZ=9 Y:$  
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清算to settle an account||to liquidate an account||to square an account [@Fe RIu8  
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审查帐目||监查帐目to audit an account +fQ$~vr{'  
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检查帐目to examine an account U+A(.+d.  
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转入A的帐户to charge the amount to As account C"|_j?  
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以计帐方式付款to pay on account (Gk]<`d#N  
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代理某人||为某人on ones account||on account of one V^5k>`A  
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为自己计算||独立帐目on ones own account V'hz1roe  
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由某人收益并负风险on ones account and risk||for ones account and risk k.R/X  
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由某人负担for ones account||for account of one #K*q(ei,7h  
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按某人指示||列入某人帐户by order and for account of one "1TM  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of x(6.W"-S  
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寄出清算书to send in an account||to send in render an account D(?#oCCA  
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支票薄cheque book `.Q3s?1F  
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支票陈票人cheque drawer .5r0%  
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持票人cheque holder Nxk'!:  
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不记名支票cheque to bearer||bearer cheque _ L6>4  
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记名支票||认人支票cheque to order 3+PM_c)Y  
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到期支票antedated cheque e+aQ$1^t  
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未到期支票postdated cheque ur5 n{0#  
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保付支票certified cheque CBHWMetJ*  
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未获兑现支票，退票returned cheque GoXHVUyp  
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横线支票crossed cheque wpmtv325  
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普通横线general crossing y['i cGU6  
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特别横线special crossing ,^T2hY`  
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空白支票blank cheque g9.hR8X  
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失效支票，过期支票stale cheque o)DKP>IM#  
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普通支票open cheque ^
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `^x^= og'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U/X ^  
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支票换现金||兑现to cash a cheque @(L|
 
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清理票款to clear a cheque L K$hV"SYb  
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保证兑现to certify a cheque MmB-SR[>P  
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填写支票数额to fill up a cheque 'lF|F+8   
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支票上划线to cross a cheque *Bj G3Jc5  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque i8]r}a  
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透支支票to overdraw a cheque Z'~5L_.]Ai  
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背书支票to endorse a cheque UTz;Sw?~hw  
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请付票款||清付票款to pay a cheque||to honour a cheque %2{E'^#)p-  
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支票退票to dishonour a cheque j(SQNSFD  
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拒付支票to refuse a cheque !(]|!F[m  
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拒付支票to stop payment of a cheque cIX59y#7  
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提示要求付款to present for payment  `>V.}K^4  
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见票即付持票人payable to bearer 1)%o:Xy o  
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支付指定人payable to order FvkKM+?F  
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已过期||无效out of date||stale 2`z+_DA  
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请给出票人R/D||refer to drawer aoBM_#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U{ Y)\hR-  
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文字与数字不一致words and figures differ t+&WsCN  

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支票 l-mUc1.S  
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时间已过account closed "e(Nh%t  
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更改处应加盖印章alterations require initials 7~IAgjo,@  
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时间已过effects not cleared G6I>Ry[2?  
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停止付款payment stopped a.q
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支票毁损cheque mutilated #t;@x_2yD\  
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汇款||寄钱to remit||to send money 2?HLEiI1  
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寄票供取款||支票支付to send a cheque for payment { c]y<q  
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寄款人a remitter './s'!Lj  
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收款人a remittee x%0Q W  
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国外汇票foreign Bill \=i>}Sg  

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国内汇票inland Bill /JJU-A(  
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跟单汇票documentary bill Eufw1vDa  
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空头汇票accommodation bill e0qU2  
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原始汇票original bill r+ k5Bk'  
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改写||换新票据renewed bill xXQDHc-Ba  
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即期汇票sight bill||bill on demand XhhV7J_F  
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…days after date||…days after date…日后付款 bC&*U|de
 
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…months after date||…months after date…月后付款 1U^;fqvja  
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见票后…日付款…days after sight||…days sight ^Cs?FF@P  
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见票后…月付款…months after sight||…months sight -
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同组票据set of bills {$5?[KD  
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单张汇票sola of exchange||sole of exchange C+tB$yahO  
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远期汇票usance bill||bill at usance '~{bq'7`m  
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长期汇票long bill ~?E.U,R  
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短期汇票short bill Ww\M3Q` h  
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逾期汇票overdue bill 0Ez(;4]3  
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宽限日期days of grace Wl? 0|{W  
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电汇telegraphic transfer （T.T） L/*D5k%J  
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邮汇postal order||postal note （Am.）||post office order||money order \k 9EimT}  
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本票promissory note （P/N） {f1iys'Om  
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押汇负责书||押汇保证书letter of hypothecation u7(<
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副保||抵押品||付属担保物collateral security 9u0<$UY%  
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担保书trust receipt||letter of indemnity H3#rFO"C*  
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承兑||认付acceptance BG/Q7s-?K  
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单张承兑general acceptance _jWGwO  

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有条件承兑qualified acceptance _=YHO.  
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附条件认付conditional acceptance }'u0Q6Obj  
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部分认付partial acceptance   y^:N^Gt