[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。   PSc=k0D  
会计报表statement of account  Z`*V9  
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往来帐目account current b]]k\b  
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现在往来帐||存款额current accout F,_cci`p  
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销货帐account sales 0c>>:w20D  
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共同计算帐项joint account J.rS@Z`~7  
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未决帐项outstanding account 9y\nO)\Tv  
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贷方帐项credit account||creditor account DQhH
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借方帐项debit account||debtor account cY} jPDH  
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应付帐||应付未付帐account payable IO#)r[JZ  
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应收帐||应收未收帐account receivable r;f \^hVy  
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新交易||新帐new account akw:3+`  
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未决帐||老帐old account y~_x
  
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现金帐cash account #euOq  
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流水帐running account z=k*D^X  
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暂记帐||未定帐suspense account (
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过期帐||延滞帐overdue account||pastdue account EI9Yv>7d{  
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杂项帐户sundry account \@2sI  
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详细帐单||明细表detail account DF#WQ8?$]  
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呆帐bad account s|!b: Ms`  
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会计项目title of account Dc>)js|"  
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会计薄||帐薄account-book OaxE3bDT  
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营业报告书||损益计算表account of budiness||business report ]*;+ U6/?  
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借贷细帐||交验帐account rendered s?K4::@Fv  
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明细帐account stated FkECY  
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与…银行开立一户头to open an account with -+I! (?  
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与…银行建立交易to keep account with 9'8oOBqm3%  
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继续记帐to keep account d`n
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与…有交易to have an account with i+cGw  
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作成会计帐||有往来帐项to make out an account with >%3c1  
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清算||清理债务to make up an account )LhO}zQ  
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清洁帐目||与…停止交易to close ones account with h5l Lb+  
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结帐to close an account z|?R=;,u`  
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清理未付款to ask an account||to demand an account NU(/Yit  
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结清差额to balance the account with "AK3t' jF*  
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清算to settle an account||to liquidate an account||to square an account 1;gSf.naG  
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审查帐目||监查帐目to audit an account C|J1x4sb@  
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检查帐目to examine an account YcV~S#b  
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转入A的帐户to charge the amount to As account ">9CN$]J  
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以计帐方式付款to pay on account E}=,"i  
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代理某人||为某人on ones account||on account of one R4(8]oUW  
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为自己计算||独立帐目on ones own account OJ 5 !+#>  
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由某人收益并负风险on ones account and risk||for ones account and risk A%2}?Ds  
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由某人负担for ones account||for account of one 6w;|-/:`  
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按某人指示||列入某人帐户by order and for account of one >NA7,Z2.  
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列入5月份帐目for May account 30E v"  
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编入某中帐项下to pass to the account of||to place to the account of X2YOD2<v  
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寄出清算书to send in an account||to send in render an account 2] G$6H  
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支票薄cheque book TF-Ty  
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支票陈票人cheque drawer E2H
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持票人cheque holder zf>^2t*\  
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不记名支票cheque to bearer||bearer cheque u7P+^A97L_  
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记名支票||认人支票cheque to order S/<"RfVU#o  
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到期支票antedated cheque "Lq|66  
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未到期支票postdated cheque <!}l~Ln15  
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保付支票certified cheque 0
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未获兑现支票，退票returned cheque 5Sjr6l3Vq8  
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横线支票crossed cheque 0SYf<$  
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普通横线general crossing %:w% o$  
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特别横线special crossing Yl&tkSw46  
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空白支票blank cheque !q$&JZY  
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失效支票，过期支票stale cheque wHOlj)CZ  
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普通支票open cheque yD[zzEuQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p`ADro*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pG!(6V-x<E  
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支票换现金||兑现to cash a cheque 5>ADw3z'  
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清理票款to clear a cheque Jtp>m?1Ve  
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保证兑现to certify a cheque &r'{(O8$N  
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填写支票数额to fill up a cheque `E} p77  
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支票上划线to cross a cheque b:P\=k]8#  
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开发支票to make out a cheque VLcyPM@"Q!  
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签发支票，开立支票to draw a cheque||to issue a cheque Md8(`@`o  
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透支支票to overdraw a cheque 6xQ" bFm  
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背书支票to endorse a cheque \s =QiPK  
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请付票款||清付票款to pay a cheque||to honour a cheque MWBXs75I  
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支票退票to dishonour a cheque $"Afy)Ir  
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拒付支票to refuse a cheque u\`/N hn  
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拒付支票to stop payment of a cheque ('=Z}~  
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提示要求付款to present for payment Q-[3j   
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见票即付持票人payable to bearer iBucT"d]  
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支付指定人payable to order W/sY
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已过期||无效out of date||stale a_Jb>}  
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请给出票人R/D||refer to drawer Wj&nUp{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?z3]  
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文字与数字不一致words and figures differ RB[/
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支票 z?4=h Sy  
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时间已过account closed $C uR}g  
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更改处应加盖印章alterations require initials 0'`S,  
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时间已过effects not cleared =G4u#t)  
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停止付款payment stopped 5rloK"  
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支票毁损cheque mutilated >I^9:Q  
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汇款||寄钱to remit||to send money {n&Uf{  
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寄票供取款||支票支付to send a cheque for payment cDIBDC  
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寄款人a remitter id?E)Jy  
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收款人a remittee C6]OAUXy:F  
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国外汇票foreign Bill |>+uw|LtZ  
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国内汇票inland Bill jn=:G+0  
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跟单汇票documentary bill q7_+}"i  
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空头汇票accommodation bill E ]f)Os$  
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原始汇票original bill JN(-.8<  
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改写||换新票据renewed bill VaR/o#  
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即期汇票sight bill||bill on demand 6gU{(H   
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…days after date||…days after date…日后付款 m4m<nnM  
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…months after date||…months after date…月后付款 :dwt 1>  
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见票后…日付款…days after sight||…days sight lm0N5(XP  
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见票后…月付款…months after sight||…months sight [*4fwk^  
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同组票据set of bills Nn
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单张汇票sola of exchange||sole of exchange DuF"*R~et  
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远期汇票usance bill||bill at usance r'4:)~]s  
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长期汇票long bill "484n/D  
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短期汇票short bill diT=x52  
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逾期汇票overdue bill o l ({AYB  
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宽限日期days of grace Jjm|9|C,  
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电汇telegraphic transfer （T.T） $)Bg JDr  
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邮汇postal order||postal note （Am.）||post office order||money order :k=mzO<&  
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本票promissory note （P/N） 47>>4_Hz  
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押汇负责书||押汇保证书letter of hypothecation j?i#L}.I  
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副保||抵押品||付属担保物collateral security au@a8MP  
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担保书trust receipt||letter of indemnity *%FA:Y  
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承兑||认付acceptance Kq6jw/T  
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单张承兑general acceptance YA]5~ZE\  
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有条件承兑qualified acceptance fxQN+6;  
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附条件认付conditional acceptance G;iEo4\?  
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部分认付partial acceptance   qdD)e$XW,