[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。   [SkKz>rC  
会计报表statement of account DR@1z9 a  
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往来帐目account current e0 u,zg+m  
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现在往来帐||存款额current accout zmiZ]uq  
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销货帐account sales JO=1ivZl  
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共同计算帐项joint account F\:(*1C  
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未决帐项outstanding account SdJ/4&{ !  
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贷方帐项credit account||creditor account g?G+dnl/8  
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借方帐项debit account||debtor account RJ~%0  
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应付帐||应付未付帐account payable a}gkT]  
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应收帐||应收未收帐account receivable 33K*qaRAD  
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新交易||新帐new account hoQ7).>  
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未决帐||老帐old account iiG f'@/  
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现金帐cash account Xsuwa-G!5~  
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流水帐running account -*a?<ES`  
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暂记帐||未定帐suspense account ^2JpWY:|7  
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过期帐||延滞帐overdue account||pastdue account e3(/qMl  
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杂项帐户sundry account ,Hn^z<f   
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详细帐单||明细表detail account hBU\'.x  
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呆帐bad account TsQU6NNE  
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会计项目title of account I+(/TP  
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会计薄||帐薄account-book 8,"yNq  
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营业报告书||损益计算表account of budiness||business report BX+.0M  
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借贷细帐||交验帐account rendered ,XkGe  
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明细帐account stated R(Kk{
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与…银行开立一户头to open an account with cD|Htt"  
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与…银行建立交易to keep account with 7R4z}2F2  
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继续记帐to keep account }~K`/kvs
 
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与…有交易to have an account with %V9ZyQg%*  
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作成会计帐||有往来帐项to make out an account with =Z
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清算||清理债务to make up an account o2z]dTJ}o  
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清洁帐目||与…停止交易to close ones account with M-)RQ-h  
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结帐to close an account  qy)_wM  
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清理未付款to ask an account||to demand an account gz2\H}  
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结清差额to balance the account with )-*5v D  
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清算to settle an account||to liquidate an account||to square an account HbP!KVHyk1  
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审查帐目||监查帐目to audit an account Bqma\1cgb  
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检查帐目to examine an account *
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转入A的帐户to charge the amount to As account {uzf"%VtP  
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以计帐方式付款to pay on account lHgs;>U$  
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代理某人||为某人on ones account||on account of one 9tF9T\jW  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk d!eYqM7-G  
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由某人负担for ones account||for account of one 9B;{]c  
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按某人指示||列入某人帐户by order and for account of one 6}r`/?"A1  
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列入5月份帐目for May account GSH>7!.#  
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编入某中帐项下to pass to the account of||to place to the account of O%bEB g  
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寄出清算书to send in an account||to send in render an account #\ =FO>  
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支票薄cheque book <7~'; K  
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支票陈票人cheque drawer v/_  
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持票人cheque holder 1jcouD5?H  
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不记名支票cheque to bearer||bearer cheque > ;*b|Ik  
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记名支票||认人支票cheque to order :;9F>?VN>0  
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到期支票antedated cheque jWA(C;W  
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未到期支票postdated cheque r97pOs#5:  
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保付支票certified cheque JxM]9<a=4  
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未获兑现支票，退票returned cheque FOE4>zE  
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横线支票crossed cheque (5-FVp fb  
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普通横线general crossing rC^WPW  
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特别横线special crossing zHM( !\8K  
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空白支票blank cheque ek*rp`y]  
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失效支票，过期支票stale cheque 286jI7T  
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普通支票open cheque #lL^?|M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z>k#n'm^z  
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支票换现金||兑现to cash a cheque -b9\=U[  
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清理票款to clear a cheque On9A U:\  
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保证兑现to certify a cheque |6sp/38#p  
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填写支票数额to fill up a cheque J?"B%B5c  
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支票上划线to cross a cheque g[' ^L+hd  
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开发支票to make out a cheque )4e.k$X^  
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签发支票，开立支票to draw a cheque||to issue a cheque M6"PX *K  
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透支支票to overdraw a cheque {L{o]Ii?g  
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背书支票to endorse a cheque EHJ .T~X  
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请付票款||清付票款to pay a cheque||to honour a cheque O m|_{  
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支票退票to dishonour a cheque w,.TTTad  
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拒付支票to refuse a cheque ,]F,Uu_H7  
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拒付支票to stop payment of a cheque !c Hum  
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提示要求付款to present for payment &'`g#N  
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见票即付持票人payable to bearer m+[Ux{$  
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支付指定人payable to order IM'r8
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已过期||无效out of date||stale 1.GQau~  
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请给出票人R/D||refer to drawer *i%.;Z"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *]) `z8Ox  
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文字与数字不一致words and figures differ R&k<AZ  
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支票 }&J q}j  
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时间已过account closed qo bc<-  
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更改处应加盖印章alterations require initials V**~m9f  
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时间已过effects not cleared \_f(M|  
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停止付款payment stopped H*CW1([  
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支票毁损cheque mutilated oUU1+F-  
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汇款||寄钱to remit||to send money 2P0*NQ  
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寄票供取款||支票支付to send a cheque for payment (f"4,b^]  
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寄款人a remitter MQ8J<A Pf-  
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收款人a remittee C~/a-  
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国外汇票foreign Bill }qD\0+`qi  
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国内汇票inland Bill ujpJ@OWj  
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跟单汇票documentary bill k8zI(5.>
 
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空头汇票accommodation bill qIT@g"%}t  
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原始汇票original bill 5v*\Zr5ha  
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改写||换新票据renewed bill #Gi$DMW  
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即期汇票sight bill||bill on demand ?}Y]|c^W  
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…days after date||…days after date…日后付款 6_B]MN!(  
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…months after date||…months after date…月后付款 "#g}ve,  
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见票后…日付款…days after sight||…days sight uPvEwq* C  
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见票后…月付款…months after sight||…months sight h{qgEIk&  
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同组票据set of bills `WS&rmq&'  
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单张汇票sola of exchange||sole of exchange dc'Y`e  
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远期汇票usance bill||bill at usance |uJ
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长期汇票long bill yt2PU_),  
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短期汇票short bill cz$2
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逾期汇票overdue bill xyxy`qRA  
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宽限日期days of grace 2KZneS`  
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电汇telegraphic transfer （T.T） rZpXPI  
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邮汇postal order||postal note （Am.）||post office order||money order [-x7_=E#  
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本票promissory note （P/N） "w c<B4"  
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押汇负责书||押汇保证书letter of hypothecation yh=N@Z*zP  
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副保||抵押品||付属担保物collateral security T8NxJmYqB  
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担保书trust receipt||letter of indemnity tf G@&&%9  
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承兑||认付acceptance Hx:;@_gq  
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单张承兑general acceptance =R\]=cRbg  
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有条件承兑qualified acceptance S t yf
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附条件认付conditional acceptance P|> ~_$W  
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部分认付partial acceptance   i?;Kq~,