[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。   gb1V~  
会计报表statement of account {p2!|A&a  
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往来帐目account current )$2QZ qX  
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现在往来帐||存款额current accout @?sRj&w  
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销货帐account sales yX>K/68  
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共同计算帐项joint account kt#fMd$  
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未决帐项outstanding account XS
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贷方帐项credit account||creditor account C^Yb\N}S  
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借方帐项debit account||debtor account EU 6oQ  
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应付帐||应付未付帐account payable y-b%T|p9  
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应收帐||应收未收帐account receivable tKuwpT1Qc  
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新交易||新帐new account 9rX&uP)j^#  
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未决帐||老帐old account 5V~oIL  
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现金帐cash account $rBq"u=,0+  
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流水帐running account  qA7>vi%  
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暂记帐||未定帐suspense account NA`SyKtg_  
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过期帐||延滞帐overdue account||pastdue account 558V_y:  
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杂项帐户sundry account d"mkL-  
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详细帐单||明细表detail account g)[V(yWu  
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呆帐bad account dq6m>;`  
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会计项目title of account \ a<h/4#|  
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会计薄||帐薄account-book .G
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营业报告书||损益计算表account of budiness||business report nwe*BVp  
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借贷细帐||交验帐account rendered .t-4o<7 3  
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明细帐account stated k68T`Ub\W6  
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与…银行开立一户头to open an account with DB|Y  
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与…银行建立交易to keep account with "@@u3`#  
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继续记帐to keep account [< ?s?Ci
 
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与…有交易to have an account with =E4LRKn  
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作成会计帐||有往来帐项to make out an account with u@UMP@"#  
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清算||清理债务to make up an account g`' !HGY  
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清洁帐目||与…停止交易to close ones account with ?m}
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结帐to close an account XB^'K2  
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清理未付款to ask an account||to demand an account ]d0BN`*U.  
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结清差额to balance the account with X::JV7hu  
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清算to settle an account||to liquidate an account||to square an account x. !V^HQSN  
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审查帐目||监查帐目to audit an account xQ-<WF1i  
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检查帐目to examine an account {9&;Q|D z  
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转入A的帐户to charge the amount to As account ;~)5s'  
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以计帐方式付款to pay on account f;o5=)Y  
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代理某人||为某人on ones account||on account of one o4F2%0gJ  
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为自己计算||独立帐目on ones own account w7.V6S$Ga  
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由某人收益并负风险on ones account and risk||for ones account and risk h,u,^ r  
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由某人负担for ones account||for account of one Ct<udO  
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按某人指示||列入某人帐户by order and for account of one Y1W1=Uc uk  
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列入5月份帐目for May account TTX5EDCrC  
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编入某中帐项下to pass to the account of||to place to the account of KI iO  
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寄出清算书to send in an account||to send in render an account (?1y4M  
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支票薄cheque book `t>l:<@ %  
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支票陈票人cheque drawer !OhC/f(GBZ  
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持票人cheque holder $ZhFh{DQ.  
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不记名支票cheque to bearer||bearer cheque @p9i  
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记名支票||认人支票cheque to order /Vx7mF:  
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到期支票antedated cheque g{]0sn#  
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未到期支票postdated cheque A_"w^E{P  
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保付支票certified cheque IEL%!RFG  
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未获兑现支票，退票returned cheque fh&nu"&  
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横线支票crossed cheque a Yg6H2Un  
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普通横线general crossing >jDDQ@  
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特别横线special crossing f=l rg KE  
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空白支票blank cheque `z}?"BW|  
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失效支票，过期支票stale cheque @W.S6;GA\  
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普通支票open cheque Po+.&7F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *xAqnk   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RXMISt3+{y  
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支票换现金||兑现to cash a cheque olB.*#gA  
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清理票款to clear a cheque /obfw^  
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保证兑现to certify a cheque .<0ye_S'y  
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填写支票数额to fill up a cheque *->W^1eGM  
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支票上划线to cross a cheque _IHV7*u{;  
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开发支票to make out a cheque {GT*ZU*  
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签发支票，开立支票to draw a cheque||to issue a cheque Jl8H|<g~/  
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透支支票to overdraw a cheque 5X$jl;6  
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背书支票to endorse a cheque ea2ayT  
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请付票款||清付票款to pay a cheque||to honour a cheque \A#41  
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支票退票to dishonour a cheque U[-o> W#  
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拒付支票to refuse a cheque 9wUkh}s  
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拒付支票to stop payment of a cheque a(X@Q8l:  
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提示要求付款to present for payment wH&!W~M  
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见票即付持票人payable to bearer N/2T[s_&  
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支付指定人payable to order b94DJzL1z  
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已过期||无效out of date||stale L|xbR#v  
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请给出票人R/D||refer to drawer Y eo]]i{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *vxk@`K~  
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文字与数字不一致words and figures differ ~Ea} /Au  
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支票 $|@@Qk/T  
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时间已过account closed 'Aq{UGN  
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更改处应加盖印章alterations require initials "7F?@D$e  
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时间已过effects not cleared !ons]^km   
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停止付款payment stopped 37.S\gO]  
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支票毁损cheque mutilated rcG"o\ g@+  
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汇款||寄钱to remit||to send money =K[yT:  
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寄票供取款||支票支付to send a cheque for payment ~4Fvy'  
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寄款人a remitter :J&oX <nF^  
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收款人a remittee H40p86@M  
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国外汇票foreign Bill ;'@9[N9  
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国内汇票inland Bill ?1 4{J]H4  

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跟单汇票documentary bill 0~/_|?]`7  
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空头汇票accommodation bill 9qzHS~l  
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原始汇票original bill VjZ|$k  
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改写||换新票据renewed bill @lrztM
 
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即期汇票sight bill||bill on demand +a{1)nCXe  
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…days after date||…days after date…日后付款 y}ev ,j  
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…months after date||…months after date…月后付款 \"OG6G_>$  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight {fT6O&br  
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同组票据set of bills M@v.c;Lt  
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单张汇票sola of exchange||sole of exchange u>a5GkG.  
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远期汇票usance bill||bill at usance -;WGS o  
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长期汇票long bill U26}gT)  
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短期汇票short bill &`2)V;t  
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逾期汇票overdue bill 88wa7i*  
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宽限日期days of grace ;vjOUn[E  
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电汇telegraphic transfer （T.T） &\*(Q*2N  
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邮汇postal order||postal note （Am.）||post office order||money order i?^L/
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本票promissory note （P/N） :,6\"y-  
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押汇负责书||押汇保证书letter of hypothecation \z(gqkc 6  
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副保||抵押品||付属担保物collateral security ^Xh^xL2cn  
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担保书trust receipt||letter of indemnity </*6wpN  
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承兑||认付acceptance O3kA;[f;  
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单张承兑general acceptance 7J<5f)  
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有条件承兑qualified acceptance l!u_"I8j5  
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附条件认付conditional acceptance YNi.SXH  

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部分认付partial acceptance   -nV9:opD