[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。   oJQS&3;/r  
会计报表statement of account q#mL-3OQ  
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往来帐目account current vk
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现在往来帐||存款额current accout d"db`8 ;S  
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销货帐account sales %M1l[\N  
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共同计算帐项joint account |}:}14ty  
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未决帐项outstanding account +W[f>3`VQ  
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贷方帐项credit account||creditor account k-n`R)p:  
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借方帐项debit account||debtor account 1O0. CC,p  
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应付帐||应付未付帐account payable 80lhhqRC  
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应收帐||应收未收帐account receivable 9;6)b0=$  
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新交易||新帐new account Pah@d!%A  
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未决帐||老帐old account 6T4DuF  
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现金帐cash account )=}qAVO8  
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流水帐running account f9#srIx+  

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暂记帐||未定帐suspense account x f{`uHa8  
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过期帐||延滞帐overdue account||pastdue account [7PC\  
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杂项帐户sundry account ~v\ W[  
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详细帐单||明细表detail account [g}#R#Y )  
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呆帐bad account {06-h %qr  
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会计项目title of account zx8@4?bK  
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会计薄||帐薄account-book 'C7R* P  
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营业报告书||损益计算表account of budiness||business report M]Vi]s  
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借贷细帐||交验帐account rendered a(yWIgD\\  
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明细帐account stated 'W9[Vm  
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与…银行开立一户头to open an account with QPp31o.!5  
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与…银行建立交易to keep account with jdVj FCl^#  
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继续记帐to keep account 0#Us*:[6  
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与…有交易to have an account with Cz5U  
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作成会计帐||有往来帐项to make out an account with )AieO-4*  
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清算||清理债务to make up an account s+ *LVfau  
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清洁帐目||与…停止交易to close ones account with u#u/uS"  
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结帐to close an account V1nqEdhk  
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清理未付款to ask an account||to demand an account "\~>[on  
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结清差额to balance the account with i 28TH Jh  
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清算to settle an account||to liquidate an account||to square an account %F-yFN"  
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审查帐目||监查帐目to audit an account n sN n>{  
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检查帐目to examine an account 8ce'G" b  
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转入A的帐户to charge the amount to As account t >64^nS  
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以计帐方式付款to pay on account 51AA,"2[_  
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代理某人||为某人on ones account||on account of one ja{x}n*5  
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为自己计算||独立帐目on ones own account $['`H)z  
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由某人收益并负风险on ones account and risk||for ones account and risk r b>2l3g*  
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由某人负担for ones account||for account of one >;xkiO>Y  
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按某人指示||列入某人帐户by order and for account of one 5RSP.Vyx{  
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列入5月份帐目for May account G1,u{d-_  
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编入某中帐项下to pass to the account of||to place to the account of BJZGQrsz  
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寄出清算书to send in an account||to send in render an account C*Y0GfW=  
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支票薄cheque book &e4EZ  
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支票陈票人cheque drawer z8PV&o  
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持票人cheque holder 5PKdMEK|q  
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不记名支票cheque to bearer||bearer cheque j&,%v+x  
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记名支票||认人支票cheque to order OFw93UJ Y  
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到期支票antedated cheque
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未到期支票postdated cheque r1xhplHH@  
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保付支票certified cheque '$be+Z32  
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未获兑现支票，退票returned cheque _O>8jH!#  
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横线支票crossed cheque *8xMe  
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普通横线general crossing A{QA0X!p  
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特别横线special crossing *`wgqin  
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空白支票blank cheque <Yy|.=6 D  
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失效支票，过期支票stale cheque XfH[:XG3  
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普通支票open cheque H{j jA
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %.VFj7J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $^j#z^7  
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支票换现金||兑现to cash a cheque ae|j#!~oi  
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清理票款to clear a cheque R\d)kcy4  
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保证兑现to certify a cheque Y('?Z]  
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填写支票数额to fill up a cheque XPQY*.l&.  
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支票上划线to cross a cheque o-_H+p6a  
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开发支票to make out a cheque g,]GzHV1  
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签发支票，开立支票to draw a cheque||to issue a cheque %29lDd(<  
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透支支票to overdraw a cheque 7/b\N
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背书支票to endorse a cheque d  !=AS  
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请付票款||清付票款to pay a cheque||to honour a cheque K|
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支票退票to dishonour a cheque 7w51UmO  
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拒付支票to refuse a cheque ?8]g&V  
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拒付支票to stop payment of a cheque {u)>W@Lr  
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提示要求付款to present for payment 7tQ?av  
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见票即付持票人payable to bearer /l>!7  
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支付指定人payable to order _|VF^\i  
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已过期||无效out of date||stale ]8f$&gw&A  
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请给出票人R/D||refer to drawer !xvAy3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2@,rIve  
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文字与数字不一致words and figures differ (;9j#x  
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支票 Zu/w[*;M  
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时间已过account closed ^h!}jvqE  
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更改处应加盖印章alterations require initials wvRwb  
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时间已过effects not cleared a66Ns7Rb   
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停止付款payment stopped q$PO.#  
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支票毁损cheque mutilated _Kbj?j  
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汇款||寄钱to remit||to send money :7~DiH:
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寄票供取款||支票支付to send a cheque for payment "B>8on8O  
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寄款人a remitter <G'M/IR a  
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收款人a remittee p3>Md?e  
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国外汇票foreign Bill ~E/=
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国内汇票inland Bill "L!U7|9J  
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跟单汇票documentary bill B#?rW*yEe  
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空头汇票accommodation bill \}~71y}  
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原始汇票original bill $ w+.-Tr  
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改写||换新票据renewed bill |3^U\r^zo  
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即期汇票sight bill||bill on demand ` <kB/T  
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…days after date||…days after date…日后付款 q!W=U8`  
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…months after date||…months after date…月后付款 5E*Qqe  
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见票后…日付款…days after sight||…days sight _]-4UA-  
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见票后…月付款…months after sight||…months sight (> _Lb  
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同组票据set of bills KVh#"]<WV  
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单张汇票sola of exchange||sole of exchange K&RIF]0#G  
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远期汇票usance bill||bill at usance N/'  
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长期汇票long bill }+bo?~2E&  
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短期汇票short bill RwYFBc  
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逾期汇票overdue bill G;iH.rCH  
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宽限日期days of grace /CMgWGI  
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电汇telegraphic transfer （T.T） %p$XK(6  
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） Dr :M~r'6  
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押汇负责书||押汇保证书letter of hypothecation E:dN)  
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副保||抵押品||付属担保物collateral security s]OZ+^Z  
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担保书trust receipt||letter of indemnity -gk2$P-  
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承兑||认付acceptance }e/vKWfT  
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单张承兑general acceptance D_0sXIbg  
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有条件承兑qualified acceptance L.yM"  
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附条件认付conditional acceptance [?|yQ x  
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部分认付partial acceptance   >6jal?4u-