[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。   @x743}Y\  
会计报表statement of account S-3hLw&?  
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往来帐目account current <-N2<sl  
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现在往来帐||存款额current accout nSBhz  
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销货帐account sales Su?cC/  
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共同计算帐项joint account Sl^PELU  
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未决帐项outstanding account  O&|<2Qr  
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贷方帐项credit account||creditor account MpZ\j  
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借方帐项debit account||debtor account w=rD8@  
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应付帐||应付未付帐account payable 6W=V8  
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应收帐||应收未收帐account receivable Q%d1n*;+  
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新交易||新帐new account {$yju_[  
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未决帐||老帐old account aVc{ aP  
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现金帐cash account `V\?YS}  
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流水帐running account qa )BbK^i  
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暂记帐||未定帐suspense account tB,(12@W  
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过期帐||延滞帐overdue account||pastdue account }F_c0zM  
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杂项帐户sundry account f6`GU$H  
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详细帐单||明细表detail account d`B<\Y#{Us  
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呆帐bad account IyyBW2  
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会计项目title of account K=v:qY4Z  
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会计薄||帐薄account-book d"#Zp&#  
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营业报告书||损益计算表account of budiness||business report ls]N&!/hq  
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借贷细帐||交验帐account rendered 8v& \F  
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明细帐account stated "+"=iwEAz  
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与…银行开立一户头to open an account with U4pIRa)S  
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与…银行建立交易to keep account with ^[tE^(|T  
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继续记帐to keep account } p'ZMj&  
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与…有交易to have an account with G21o@38e  
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作成会计帐||有往来帐项to make out an account with do}LaUz  
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清算||清理债务to make up an account qos7u91z  
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清洁帐目||与…停止交易to close ones account with TC\+>LXiZ  
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结帐to close an account SAx9cjj +  
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清理未付款to ask an account||to demand an account Ux[<g%F"  
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结清差额to balance the account with *v>ZE6CL  
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清算to settle an account||to liquidate an account||to square an account `Lf'/q  
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审查帐目||监查帐目to audit an account }]?Si6_ZZ  
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检查帐目to examine an account >:;dNVz  
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转入A的帐户to charge the amount to As account }'X=&3m  
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以计帐方式付款to pay on account T(4d5 fY  
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代理某人||为某人on ones account||on account of one L[` l80  
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为自己计算||独立帐目on ones own account iHK~?qd}  
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由某人收益并负风险on ones account and risk||for ones account and risk ;t`  ?|  
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由某人负担for ones account||for account of one T5BZD +Ta  
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按某人指示||列入某人帐户by order and for account of one "(koR Q  
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列入5月份帐目for May account cH]tZ$E`  
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编入某中帐项下to pass to the account of||to place to the account of t<%0eu|  
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寄出清算书to send in an account||to send in render an account &dtk&P{  
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支票薄cheque book MatXhP] Fi  
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支票陈票人cheque drawer _MBa&XEM  
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持票人cheque holder $o"
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不记名支票cheque to bearer||bearer cheque Ku;fZN[g  
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记名支票||认人支票cheque to order G#iQX`  
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到期支票antedated cheque z,HhSW?&^  
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未到期支票postdated cheque +^I0>\  
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保付支票certified cheque 3WV(Ok  
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未获兑现支票，退票returned cheque >T$0*7wF  
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横线支票crossed cheque ~cz}C("Z  
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普通横线general crossing 8&QST!JGSX  
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特别横线special crossing N
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空白支票blank cheque +sNS  
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失效支票，过期支票stale cheque [V}vd@*k  
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普通支票open cheque iUKjCq02  
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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=Hd:P|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Za.}bR6?Y  
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支票换现金||兑现to cash a cheque =fS
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清理票款to clear a cheque L 3]J8oEmU  
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保证兑现to certify a cheque * :"*'  
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填写支票数额to fill up a cheque b+s'B4@rb  
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支票上划线to cross a cheque ? Fqh i  
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开发支票to make out a cheque eDd&vf  
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签发支票，开立支票to draw a cheque||to issue a cheque >iyNZ]."\  
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透支支票to overdraw a cheque \mF- L,yu  
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背书支票to endorse a cheque AB=%yM7V*  
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请付票款||清付票款to pay a cheque||to honour a cheque fWP]{z`  
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支票退票to dishonour a cheque %+r(*Q+0$f  
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拒付支票to refuse a cheque i7RK*{  
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拒付支票to stop payment of a cheque zDg*ds\  
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提示要求付款to present for payment HX.K{!
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见票即付持票人payable to bearer ErN[maix#  
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支付指定人payable to order P]"@3Z&w  
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已过期||无效out of date||stale xpZ@ DK;  
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请给出票人R/D||refer to drawer [,&g46x22  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W'Gh:73'}  
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文字与数字不一致words and figures differ tzl,r"k3  
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支票 EQnU:a  

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时间已过account closed DN8I[5O  
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更改处应加盖印章alterations require initials 3{H!B&sb  
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时间已过effects not cleared YTgT2w  
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停止付款payment stopped "6e3Mj\  
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支票毁损cheque mutilated WOYZ  
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汇款||寄钱to remit||to send money ,0L< w
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寄票供取款||支票支付to send a cheque for payment J_ h\tM  
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寄款人a remitter TDtHRhq7  
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收款人a remittee 6yaWxpW  
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国外汇票foreign Bill /Wjf"dG}  
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国内汇票inland Bill oRn5blj  
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跟单汇票documentary bill 6Hpj&Qm  
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空头汇票accommodation bill 3'Z+PPd!  
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原始汇票original bill 6dCqS  
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改写||换新票据renewed bill hWu#}iN  
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即期汇票sight bill||bill on demand CV,[x[L#{  
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…days after date||…days after date…日后付款 -Kf'02  
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…months after date||…months after date…月后付款 g>R md[!/  
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见票后…日付款…days after sight||…days sight w4+b zd Z  
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见票后…月付款…months after sight||…months sight Uz!cVs?-  
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同组票据set of bills dkf?lmC+M  
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单张汇票sola of exchange||sole of exchange W,
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远期汇票usance bill||bill at usance |3g:q  
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长期汇票long bill jKu"Vi|j>  
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短期汇票short bill nyPA
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逾期汇票overdue bill G\IH b |  
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宽限日期days of grace _"F(w"|  
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电汇telegraphic transfer （T.T） v *~ yN*  
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邮汇postal order||postal note （Am.）||post office order||money order c{#lKD<7  
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本票promissory note （P/N） )mZ`j.  
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押汇负责书||押汇保证书letter of hypothecation )r1Z}X(#d  
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副保||抵押品||付属担保物collateral security e[n T'e  
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担保书trust receipt||letter of indemnity Khw!+!(H  
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承兑||认付acceptance |2c'0Ibu  
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单张承兑general acceptance fX} dh 9  

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有条件承兑qualified acceptance I%*o7"  
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附条件认付conditional acceptance }N4=~'R  

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部分认付partial acceptance   XRj<2U5