[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。   ;oC85I  
会计报表statement of account \,JRNL&   
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往来帐目account current 7 m&M(ct  
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现在往来帐||存款额current accout `"(7)T{  
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销货帐account sales wC=IN  
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共同计算帐项joint account Fw"~f5O  
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未决帐项outstanding account " VcGr#zW  
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贷方帐项credit account||creditor account %7 J  
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借方帐项debit account||debtor account gdCU1D
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应付帐||应付未付帐account payable 7 )_0jp~2  
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应收帐||应收未收帐account receivable 2s6Vy  
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新交易||新帐new account W Ua-hm2:  
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未决帐||老帐old account 3
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现金帐cash account >eUAHmXQ|  
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流水帐running account eq4<   
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暂记帐||未定帐suspense account /?J_7Lg  
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过期帐||延滞帐overdue account||pastdue account >2C;5ba  
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杂项帐户sundry account hnY^Z_v!  
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详细帐单||明细表detail account @\q~OyV  
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呆帐bad account :8)4:4$^  
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会计项目title of account 1R:h$*-z  

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会计薄||帐薄account-book `
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营业报告书||损益计算表account of budiness||business report # K-Q/*  
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借贷细帐||交验帐account rendered w5|"cD#8A  

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明细帐account stated +u
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与…银行开立一户头to open an account with l&yR-FJ7KY  
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与…银行建立交易to keep account with C6Mb(
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继续记帐to keep account r({(;  
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与…有交易to have an account with UFl*^j_)]  
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作成会计帐||有往来帐项to make out an account with \i&yR]LF  
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清算||清理债务to make up an account <E^:{J95  
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清洁帐目||与…停止交易to close ones account with ecFI"g  
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结帐to close an account -0kwS4Hx2  
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清理未付款to ask an account||to demand an account kxdLJ_  
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结清差额to balance the account with 8Yj(/S3y  
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清算to settle an account||to liquidate an account||to square an account A$ S9 `  
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审查帐目||监查帐目to audit an account u54+oh|,M  
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检查帐目to examine an account p<![JeV  
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转入A的帐户to charge the amount to As account ?d_Cy\G  
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以计帐方式付款to pay on account 9@S icqx   
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代理某人||为某人on ones account||on account of one 2S/^"IM["  
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为自己计算||独立帐目on ones own account -nU_eDy  
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由某人收益并负风险on ones account and risk||for ones account and risk ~=c#Ff=Z  
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由某人负担for ones account||for account of one r_o2d8  
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按某人指示||列入某人帐户by order and for account of one 'r'uR5jR  
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列入5月份帐目for May account (apAUIE  
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编入某中帐项下to pass to the account of||to place to the account of y_a~>S  
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寄出清算书to send in an account||to send in render an account ,g/UPK8K=  
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支票薄cheque book lKe aI  
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支票陈票人cheque drawer TCB<fS~U-  
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持票人cheque holder kigc+R  
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不记名支票cheque to bearer||bearer cheque `yc.A%5  
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记名支票||认人支票cheque to order pcL02W|J  
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到期支票antedated cheque
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未到期支票postdated cheque kvryDM
  
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保付支票certified cheque S1zV.]  
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未获兑现支票，退票returned cheque aS:17+!  
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横线支票crossed cheque &eyFApM[Z  
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普通横线general crossing dIMs{!  
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特别横线special crossing Y{um1
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空白支票blank cheque 3E:wyf)i"  
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失效支票，过期支票stale cheque r'k-*I  
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普通支票open cheque 44($a9oa2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h}rrsVj3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges phEM1",4T  
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支票换现金||兑现to cash a cheque rh/3N8[6  
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清理票款to clear a cheque Su6ZO'[)  
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保证兑现to certify a cheque X NnsMl  
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填写支票数额to fill up a cheque ZO W{rv]  
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支票上划线to cross a cheque ;{j:5+'  
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开发支票to make out a cheque ^5QSV\X  
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签发支票，开立支票to draw a cheque||to issue a cheque ]%"Z[R   
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透支支票to overdraw a cheque 80c\O-{  
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背书支票to endorse a cheque JY_+p9KfyQ  
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请付票款||清付票款to pay a cheque||to honour a cheque c3g\*)Jz"F  
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支票退票to dishonour a cheque ~^KemwogPN  
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拒付支票to refuse a cheque Cf@WjgR  
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拒付支票to stop payment of a cheque Nr uXXd  
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提示要求付款to present for payment Kok mylHu  
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见票即付持票人payable to bearer 3' mQ=tKa  
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支付指定人payable to order 4B^f"6'  
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已过期||无效out of date||stale vqJiMa j@Z  
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请给出票人R/D||refer to drawer yAW%y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W(9-XlYKE  
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文字与数字不一致words and figures differ LS?3 >1g  
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支票 zL+jlUkE
 
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时间已过account closed  &)T5V  
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更改处应加盖印章alterations require initials ;1'X_tp  
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时间已过effects not cleared x&@. [FJhO  
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停止付款payment stopped anxgD?<+B  
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支票毁损cheque mutilated lmi,P-Q  
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汇款||寄钱to remit||to send money IW?).%F  
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寄票供取款||支票支付to send a cheque for payment [uU"=H|  
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寄款人a remitter b"H c==`  
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收款人a remittee = >CADT
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国外汇票foreign Bill ,.DTJ7H+  
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国内汇票inland Bill |ecK~+  
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跟单汇票documentary bill $~7uDq  
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空头汇票accommodation bill gxnIur)  
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原始汇票original bill I+2#k\y  
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改写||换新票据renewed bill K@%o$S?>z_  
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即期汇票sight bill||bill on demand -al\*XDz  
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…days after date||…days after date…日后付款 wqxChTbs  
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…months after date||…months after date…月后付款 h;Hg/jv  
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见票后…日付款…days after sight||…days sight nsL"'iQ  
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见票后…月付款…months after sight||…months sight jn +*G<NJ  
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同组票据set of bills e0<Wed  
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单张汇票sola of exchange||sole of exchange IM$ d~C  
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远期汇票usance bill||bill at usance hG~HV{6  
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长期汇票long bill ;Q8`5h   
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短期汇票short bill j[,XJ,5=  
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逾期汇票overdue bill U3jnH  
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宽限日期days of grace j0^1BVcj  
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电汇telegraphic transfer （T.T） :IX,mDO  
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邮汇postal order||postal note （Am.）||post office order||money order 6i;q=N$'  
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本票promissory note （P/N） k]A=Q  
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押汇负责书||押汇保证书letter of hypothecation ly69:TR7I  
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副保||抵押品||付属担保物collateral security P1z:L
 
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担保书trust receipt||letter of indemnity nI4oQE  
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承兑||认付acceptance KMG}VG   
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单张承兑general acceptance P8#_E{f  
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有条件承兑qualified acceptance W9{;HGWS  
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附条件认付conditional acceptance EuA352x  
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部分认付partial acceptance   QpiDBJCL