[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。   $_@~t$   
会计报表statement of account R^f~aLl  
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往来帐目account current j/#kO?  
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现在往来帐||存款额current accout [WRs1$5  
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销货帐account sales gTH1FR8$y  
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共同计算帐项joint account F,11 \j  
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未决帐项outstanding account \&&kUpI  
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贷方帐项credit account||creditor account w>IkC+.?  
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借方帐项debit account||debtor account MN$j{+!Q  
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应付帐||应付未付帐account payable ,b-wo  
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应收帐||应收未收帐account receivable p87s9 9  
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新交易||新帐new account >-s}1*^=oD  
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未决帐||老帐old account Jtd@8fVi  
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现金帐cash account KfG%#2\G_  
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流水帐running account B 0 K2Uw  
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暂记帐||未定帐suspense account ~e 6yaX8S  
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过期帐||延滞帐overdue account||pastdue account z9w@-])  
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杂项帐户sundry account +FY-r[_~  
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详细帐单||明细表detail account <'P|g  
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呆帐bad account B susXW$  
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会计项目title of account ~gI%   
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会计薄||帐薄account-book nJ*NI)  
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营业报告书||损益计算表account of budiness||business report M\`6H8aLn  
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借贷细帐||交验帐account rendered 5+ fS$Q  
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明细帐account stated 6b]vHT|p  
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与…银行开立一户头to open an account with As)-a5!  
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与…银行建立交易to keep account with ~?L. n:wu  

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继续记帐to keep account Y:byb68  
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与…有交易to have an account with UhEnW8^bz1  
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作成会计帐||有往来帐项to make out an account with ] xH `  
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清算||清理债务to make up an account /Wj9Stj5  
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清洁帐目||与…停止交易to close ones account with W}Z|v M$  
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结帐to close an account )P,jpE8  
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清理未付款to ask an account||to demand an account icnp^2P  
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结清差额to balance the account with #nu?b?X'  
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清算to settle an account||to liquidate an account||to square an account ?5 +=  
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审查帐目||监查帐目to audit an account hsVWD,w  
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检查帐目to examine an account !rwv~9I  
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转入A的帐户to charge the amount to As account :.Np7[~{  
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以计帐方式付款to pay on account f4:gD*YT  
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代理某人||为某人on ones account||on account of one xy[R9_V  
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为自己计算||独立帐目on ones own account +e4o~p  
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由某人收益并负风险on ones account and risk||for ones account and risk H{9di\xnEm  
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由某人负担for ones account||for account of one Ga$+x++'*  
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按某人指示||列入某人帐户by order and for account of one %5a>@K]  
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列入5月份帐目for May account IU/dY`J1  
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编入某中帐项下to pass to the account of||to place to the account of G'Jsk4:c  
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寄出清算书to send in an account||to send in render an account 05.^MU?^U  
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支票薄cheque book XeKIue@_  
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支票陈票人cheque drawer BUuNI_?M#5  
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持票人cheque holder 9v8{JaI3  
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不记名支票cheque to bearer||bearer cheque bBn4
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记名支票||认人支票cheque to order :B6hYx  
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到期支票antedated cheque "FwbhD0Gb  
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未到期支票postdated cheque nm_]2z O  

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保付支票certified cheque waz)jEk  
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未获兑现支票，退票returned cheque ^$}9 Enj+Y  
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横线支票crossed cheque ouL/tt_~  
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普通横线general crossing Ne!F p  
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特别横线special crossing X
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空白支票blank cheque XkLl(uyh  
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失效支票，过期支票stale cheque kv{uf$X*ve  
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普通支票open cheque V3DXoRE-8i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5N<f\W,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges < +I^K 7   
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支票换现金||兑现to cash a cheque $8zsqd 4?  
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清理票款to clear a cheque feU]a5%XZ  
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保证兑现to certify a cheque  7AD h  
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填写支票数额to fill up a cheque b Lag&c)  
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支票上划线to cross a cheque 3 d $  
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开发支票to make out a cheque JA0$Fz  
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签发支票，开立支票to draw a cheque||to issue a cheque (}E-+:vFU  
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透支支票to overdraw a cheque u=^0n2ez  
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背书支票to endorse a cheque $T* ##kyE9  
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请付票款||清付票款to pay a cheque||to honour a cheque &X0/7)* "v  
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支票退票to dishonour a cheque yH_L<n  
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拒付支票to refuse a cheque [?TQ!l}8A  
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拒付支票to stop payment of a cheque }G n2%  
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提示要求付款to present for payment 3$f%{
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见票即付持票人payable to bearer :H[E W3Q  
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支付指定人payable to order G3QB Rh{  
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已过期||无效out of date||stale kfb+OE:7  
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请给出票人R/D||refer to drawer 5r/QPJ<h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'qLk"   
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文字与数字不一致words and figures differ &rj6<b1A  
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支票 AG)N^yd  
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时间已过account closed lD2>`s5  
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更改处应加盖印章alterations require initials RLY Ae  
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时间已过effects not cleared D+rDgr v  
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停止付款payment stopped 9<<$uf.B  
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支票毁损cheque mutilated WlP@Tm5g/  
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汇款||寄钱to remit||to send money #f.@XIt'  
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寄票供取款||支票支付to send a cheque for payment PGT!HdX#{  
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寄款人a remitter 9b]*R.x:$&  
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收款人a remittee "+nURdicO  
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国外汇票foreign Bill pzU">
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国内汇票inland Bill 1I3u~J3]/  
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跟单汇票documentary bill 6El%T]^  
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空头汇票accommodation bill u6r-{[W}  
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原始汇票original bill R<UjhCvx.  
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改写||换新票据renewed bill {##A|{$3%  
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即期汇票sight bill||bill on demand bMSF-lQ  
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…days after date||…days after date…日后付款 Ds}6{']K  
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…months after date||…months after date…月后付款 }f-rWe{gs>  
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见票后…日付款…days after sight||…days sight $(CHwG-  
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见票后…月付款…months after sight||…months sight &H+<uYV  
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同组票据set of bills 6kDU}]c:H]  
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单张汇票sola of exchange||sole of exchange /?6y2t  
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远期汇票usance bill||bill at usance 5 + Jy  
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长期汇票long bill ftH 0aI  
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短期汇票short bill ?41| e+p  
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逾期汇票overdue bill Xg)yz~Ug  
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宽限日期days of grace %2+]3h>g  
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电汇telegraphic transfer （T.T） )}aF=%  
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邮汇postal order||postal note （Am.）||post office order||money order WI9.?(5q  
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本票promissory note （P/N） ;0*^98K  
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押汇负责书||押汇保证书letter of hypothecation V Y3{1Dlf  
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副保||抵押品||付属担保物collateral security i=D,T[|>a  
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担保书trust receipt||letter of indemnity "m3Y))a  
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承兑||认付acceptance E-D5iiF  

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单张承兑general acceptance ^4[[+r  
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有条件承兑qualified acceptance m=}X$QF`^  
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附条件认付conditional acceptance <3}l8Z  
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部分认付partial acceptance   Ol[gck|~