[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。   F/>\uzu  
会计报表statement of account e]88 4FP  
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往来帐目account current Sm4B
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现在往来帐||存款额current accout r W[;3yMf  
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销货帐account sales R`a~8QVh&5  
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共同计算帐项joint account xLoQ0rt 6  
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未决帐项outstanding account { E Ay~lo  
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贷方帐项credit account||creditor account <YFDS;b|  
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借方帐项debit account||debtor account oxc;DfJ_  
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应付帐||应付未付帐account payable xWzybuLp  
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应收帐||应收未收帐account receivable 8N'hG,  
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新交易||新帐new account tpcB}HUv  
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未决帐||老帐old account f't.?M  
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现金帐cash account ,6g{-r-2  
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流水帐running account LQPQ !):;  
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暂记帐||未定帐suspense account MZh.Xo  
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过期帐||延滞帐overdue account||pastdue account |cY HH$  
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杂项帐户sundry account !F P ]  
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详细帐单||明细表detail account L.@$rFhA  
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呆帐bad account j.Uy>ol  
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会计项目title of account h7E?7nR  
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会计薄||帐薄account-book y+iRZ%V^  
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营业报告书||损益计算表account of budiness||business report n}Z%D-b$  
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借贷细帐||交验帐account rendered Y[7p
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明细帐account stated 8+w*,R
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与…银行开立一户头to open an account with FA,n>  
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与…银行建立交易to keep account with K9xvog  
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继续记帐to keep account |Yw k  
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与…有交易to have an account with k ?KJ8  
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作成会计帐||有往来帐项to make out an account with Mu/(Xp62  
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清算||清理债务to make up an account z**2-4 z  
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清洁帐目||与…停止交易to close ones account with |qe;+)0>K  
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结帐to close an account 4#>Z.sf  
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清理未付款to ask an account||to demand an account kF^4kCJ@  
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结清差额to balance the account with R/"f  
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清算to settle an account||to liquidate an account||to square an account |Io:D:  
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审查帐目||监查帐目to audit an account [c=P)t7 V  
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检查帐目to examine an account D|(\5]:R  
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转入A的帐户to charge the amount to As account <o|fH~?X  
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以计帐方式付款to pay on account Tk[]l7R~  
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代理某人||为某人on ones account||on account of one =&08s(A  
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为自己计算||独立帐目on ones own account ox`Zs2-a  
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由某人收益并负风险on ones account and risk||for ones account and risk Kkovp^G  
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由某人负担for ones account||for account of one QAx9W%  
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按某人指示||列入某人帐户by order and for account of one 0cKsGDm  
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列入5月份帐目for May account bC+ZR{M  
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编入某中帐项下to pass to the account of||to place to the account of > "rM\ Q  
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寄出清算书to send in an account||to send in render an account 1Q FsT  
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支票薄cheque book ]vB^%  
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支票陈票人cheque drawer 9~j"6wS  
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持票人cheque holder [dLc+h1{B  
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不记名支票cheque to bearer||bearer cheque |0 Fo{  
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记名支票||认人支票cheque to order W20- oZ8  
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到期支票antedated cheque 4N=,9  
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未到期支票postdated cheque OO/>}? ob  
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保付支票certified cheque yD3vq}U!  
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未获兑现支票，退票returned cheque #q34>}O< O  
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横线支票crossed cheque k(>J?\iNW  
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普通横线general crossing Th,]nVsGs~  
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特别横线special crossing Qh3+4nLFtb  
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空白支票blank cheque jj `0w@  
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失效支票，过期支票stale cheque D//58z&  
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普通支票open cheque /%?bO-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &n6 |L8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &@7|_60  
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支票换现金||兑现to cash a cheque |@-y+vbA*  
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清理票款to clear a cheque n |,}   
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保证兑现to certify a cheque MT&q~jx*  
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填写支票数额to fill up a cheque f; ycQc@f  
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支票上划线to cross a cheque R?%|RCht1  
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开发支票to make out a cheque |@)ij c4i  
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签发支票，开立支票to draw a cheque||to issue a cheque U(qM( E  
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透支支票to overdraw a cheque V'?nS&,i  
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背书支票to endorse a cheque EA>$t\z  
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请付票款||清付票款to pay a cheque||to honour a cheque Kd,m;S\  
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支票退票to dishonour a cheque !p9F'7;Y<  
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拒付支票to refuse a cheque @o^sp|k !  
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拒付支票to stop payment of a cheque 9hp0wi@W}  
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提示要求付款to present for payment <*5D0q#~"  
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见票即付持票人payable to bearer dX3>j{_  
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支付指定人payable to order '}Y8a$(;V  
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已过期||无效out of date||stale @<sP1`1  
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请给出票人R/D||refer to drawer 5m3sjcp_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nC Z  
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文字与数字不一致words and figures differ {gn[
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支票 &Gt9a-ne  
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时间已过account closed fe$WR~  
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更改处应加盖印章alterations require initials kgu+q\?  
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时间已过effects not cleared 5*r6#[S\  
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停止付款payment stopped @wPmx*SF  
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支票毁损cheque mutilated U8mu<
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汇款||寄钱to remit||to send money 4Ojw&ys@V  
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寄票供取款||支票支付to send a cheque for payment jo *9QO  
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寄款人a remitter v#FUD-Z  
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收款人a remittee c"ztrKQQ  
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国外汇票foreign Bill xTMTkVa+B  
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国内汇票inland Bill $EIkk= z  
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跟单汇票documentary bill pS;d
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空头汇票accommodation bill lijy?:__  
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原始汇票original bill |5Pbc&mH8A  

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改写||换新票据renewed bill Rjl__90  
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即期汇票sight bill||bill on demand ~*Qpv
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…days after date||…days after date…日后付款 rgKn=8+ a  
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…months after date||…months after date…月后付款 w.p'Dpw  
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见票后…日付款…days after sight||…days sight =osw3"ng  
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见票后…月付款…months after sight||…months sight @0,dyg<$>  
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同组票据set of bills d/rz0L  
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单张汇票sola of exchange||sole of exchange XF$]KAL0  
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远期汇票usance bill||bill at usance %5?-g[  
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长期汇票long bill }AZx/[k |z  
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短期汇票short bill oHd0 <TO  
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逾期汇票overdue bill 6@;L$QYY-V  
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宽限日期days of grace ?mfWm{QTt  
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电汇telegraphic transfer （T.T） ^1yTL5#:Vw  
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邮汇postal order||postal note （Am.）||post office order||money order c0Ro3j\p  
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本票promissory note （P/N） ^npS==Y]!.  
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押汇负责书||押汇保证书letter of hypothecation !^bB/e  
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副保||抵押品||付属担保物collateral security A.C278^O8  
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担保书trust receipt||letter of indemnity mx(%tz^t  
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承兑||认付acceptance X)iWb(@k"7  
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单张承兑general acceptance s!;VUr\  
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有条件承兑qualified acceptance CVSsB:H6e  

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附条件认付conditional acceptance @wdB%  
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部分认付partial acceptance   #C,f/PXfaB