[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。   A8Z2o\+  
会计报表statement of account ~{69&T}9  
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往来帐目account current &?+vH E}  
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现在往来帐||存款额current accout +Smt8O<N  
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销货帐account sales z3F ^OU   
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共同计算帐项joint account b1X.#p
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未决帐项outstanding account Zmx[u_NG  
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贷方帐项credit account||creditor account w8~J5XS  
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借方帐项debit account||debtor account iEDZ\\,  
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应付帐||应付未付帐account payable GPqF>  
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应收帐||应收未收帐account receivable [V#"7O vl  
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新交易||新帐new account ?$O5w*  
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未决帐||老帐old account 0m5Q;|mH  
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现金帐cash account Fa( }:Ug  
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流水帐running account o3H+.u
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暂记帐||未定帐suspense account `92 D]^g  
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过期帐||延滞帐overdue account||pastdue account H*QN/ {|RU  
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杂项帐户sundry account CiP-Zh[gZ  
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详细帐单||明细表detail account :, F^{  
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呆帐bad account +DKrX  
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会计项目title of account .Jdw:  
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会计薄||帐薄account-book ZLvw]N&R  
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营业报告书||损益计算表account of budiness||business report I#l9  
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借贷细帐||交验帐account rendered lGB7(  
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明细帐account stated cXJgdBwo  
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与…银行开立一户头to open an account with ?p5RSt  
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与…银行建立交易to keep account with C>68$wd>  
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继续记帐to keep account O8u"Y0$*w  
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与…有交易to have an account with =X&h5;x'  
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作成会计帐||有往来帐项to make out an account with `ss]\46>  
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清算||清理债务to make up an account !.t'3~dUf$  
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清洁帐目||与…停止交易to close ones account with q=?"0i&V  
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结帐to close an account qE,%$0g  
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清理未付款to ask an account||to demand an account DBmcvC  
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结清差额to balance the account with n@mUQ6  
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清算to settle an account||to liquidate an account||to square an account :&:>sd(QD  
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审查帐目||监查帐目to audit an account q6G([h7  
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检查帐目to examine an account I(7gmCV  
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转入A的帐户to charge the amount to As account b5)>h  
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以计帐方式付款to pay on account ah<f&2f  
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代理某人||为某人on ones account||on account of one +_}2zc4  
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为自己计算||独立帐目on ones own account z`
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由某人收益并负风险on ones account and risk||for ones account and risk (Z5#;rgem  
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由某人负担for ones account||for account of one h/VYH(Tj  
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按某人指示||列入某人帐户by order and for account of one X5yhS  
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列入5月份帐目for May account ;lEiOF+d  
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编入某中帐项下to pass to the account of||to place to the account of )gLasR.1  
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寄出清算书to send in an account||to send in render an account N{yZk"fq:6  
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支票薄cheque book ]r
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支票陈票人cheque drawer T{M:)}V  
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持票人cheque holder I$LO0avvH2  
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不记名支票cheque to bearer||bearer cheque QMY4%uyY!  
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记名支票||认人支票cheque to order "
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到期支票antedated cheque co80M;4  
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未到期支票postdated cheque xTZ5q*Hqx  
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保付支票certified cheque '7R'fhiO/3  
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未获兑现支票，退票returned cheque qI^jwl|k  
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横线支票crossed cheque K;y\&'E  
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普通横线general crossing u'1=W5$rK  
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特别横线special crossing pQ{t< >  
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空白支票blank cheque Dt.Wb&V_w  
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失效支票，过期支票stale cheque o7XRa]O  
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普通支票open cheque J*X.0&Toc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0 _}89:-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KB*=a  
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支票换现金||兑现to cash a cheque _Pi:TxY  
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清理票款to clear a cheque $ _Bu,;
 
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保证兑现to certify a cheque VDjIs UUX  
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填写支票数额to fill up a cheque Atq2pL"  
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支票上划线to cross a cheque -f|^}j?  
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开发支票to make out a cheque ND1%s &  
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签发支票，开立支票to draw a cheque||to issue a cheque ixHZX<6zYT  
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透支支票to overdraw a cheque B5H&DqWzr  
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背书支票to endorse a cheque YGV#.  
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请付票款||清付票款to pay a cheque||to honour a cheque JP,(4h*  
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支票退票to dishonour a cheque z<vO#  
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拒付支票to refuse a cheque x`6^+>y^  
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拒付支票to stop payment of a cheque KPd C9H  
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提示要求付款to present for payment tvH\iS#V  
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见票即付持票人payable to bearer .0fh>kQ  
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支付指定人payable to order 27 145  
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已过期||无效out of date||stale 8u'O`j  
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请给出票人R/D||refer to drawer uGU v~bE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ds%&Mi  
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文字与数字不一致words and figures differ z1'FmwT  
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支票 Z 5)_B,E:X  
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时间已过account closed $#!UGY  
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更改处应加盖印章alterations require initials E<<p_hX8R  
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时间已过effects not cleared jkF+g$B  
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停止付款payment stopped Cl6m$YUt  
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支票毁损cheque mutilated 1@%B?  
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汇款||寄钱to remit||to send money +:>JZ $  
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寄票供取款||支票支付to send a cheque for payment WgA`kT  
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寄款人a remitter zb5N,!%r  
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收款人a remittee $T?*0"Mj[  
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国外汇票foreign Bill "F-Y^  
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国内汇票inland Bill -B1YZ/.rz"  
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跟单汇票documentary bill N5nvL)a~  
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空头汇票accommodation bill [kbC'Eh*  
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原始汇票original bill [E>R.Oe  
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改写||换新票据renewed bill I4)Nb WQ  
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即期汇票sight bill||bill on demand C"w,('~@kW  
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…days after date||…days after date…日后付款 W_^>MLq  
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…months after date||…months after date…月后付款 ~}BJ0P(VMc  
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见票后…日付款…days after sight||…days sight bSQRLxF  
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见票后…月付款…months after sight||…months sight Y2<dM/b/  
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同组票据set of bills o,CBA;{P  
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单张汇票sola of exchange||sole of exchange Gz?2b#7v  
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远期汇票usance bill||bill at usance c15r':.5  
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长期汇票long bill vv &BhIf3  
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短期汇票short bill }qAVN  
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逾期汇票overdue bill #4><r.v3  
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宽限日期days of grace &1_U1  
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电汇telegraphic transfer （T.T） 'seyD
  
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邮汇postal order||postal note （Am.）||post office order||money order dAL3.%  
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本票promissory note （P/N）  %H& ].47  
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押汇负责书||押汇保证书letter of hypothecation 4PWAGuN^  
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副保||抵押品||付属担保物collateral security e3v5,.  
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担保书trust receipt||letter of indemnity xx }GOY.J  
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承兑||认付acceptance O4L#jBa+  
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单张承兑general acceptance HI`q1m.  
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有条件承兑qualified acceptance ^aF8w
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附条件认付conditional acceptance S&(^<gwl  
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部分认付partial acceptance   ]|U-y645