[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。   KJi8LM  
会计报表statement of account N) '|l0x0  
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往来帐目account current -=GmI1:=$4  
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现在往来帐||存款额current accout ~F[JupU  
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销货帐account sales 7`
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共同计算帐项joint account 9a]JQ  
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未决帐项outstanding account FL[w\&fp  
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贷方帐项credit account||creditor account Nt~G {m  
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借方帐项debit account||debtor account +,UuJ6[n  
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应付帐||应付未付帐account payable y$+_9VzYB  
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应收帐||应收未收帐account receivable em
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新交易||新帐new account uo3o[H&#  
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未决帐||老帐old account OQ+kOE&  
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现金帐cash account R]N"P:wf@  
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流水帐running account +@MG$*}Oz  
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暂记帐||未定帐suspense account e|4U2\&3y  
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过期帐||延滞帐overdue account||pastdue account Z@bKYfGM  
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杂项帐户sundry account |fPR7-  
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详细帐单||明细表detail account
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呆帐bad account (#rhD}  
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会计项目title of account qTV.DCP  
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会计薄||帐薄account-book oEsqLh9a|  
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营业报告书||损益计算表account of budiness||business report .:iO$wjp5  
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借贷细帐||交验帐account rendered 66HxwY3a  
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明细帐account stated te&p1F  
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与…银行开立一户头to open an account with vn^*  
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与…银行建立交易to keep account with +{cCKR
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继续记帐to keep account '|nA
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与…有交易to have an account with 2Y%E.){  
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作成会计帐||有往来帐项to make out an account with K<fB]44Y  
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清算||清理债务to make up an account )<_:%oB  
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清洁帐目||与…停止交易to close ones account with ;%4N@Z  
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结帐to close an account "^5%g%  
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清理未付款to ask an account||to demand an account ?$%2\"wX~7  
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结清差额to balance the account with `<* tp@  
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清算to settle an account||to liquidate an account||to square an account 9l}G{u9a  
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审查帐目||监查帐目to audit an account P]`m5 N  
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检查帐目to examine an account aaFt=7(K  
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转入A的帐户to charge the amount to As account Pa */&WeB  
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以计帐方式付款to pay on account KNqs= :i  
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代理某人||为某人on ones account||on account of one Ogp@!  
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为自己计算||独立帐目on ones own account YCo qe,5  
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由某人收益并负风险on ones account and risk||for ones account and risk %lSjC%Z'd  
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由某人负担for ones account||for account of one /@+[D{_Fw  
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按某人指示||列入某人帐户by order and for account of one yo_;j@BGR  
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列入5月份帐目for May account Hjc *WTu  
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编入某中帐项下to pass to the account of||to place to the account of FlepM*  
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寄出清算书to send in an account||to send in render an account C}(9SASs%  
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支票薄cheque book =Bb/Y`Q  
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支票陈票人cheque drawer SX @zDuM  
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持票人cheque holder Wt
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不记名支票cheque to bearer||bearer cheque >PoVK{&y  
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记名支票||认人支票cheque to order A,]%*kg2  
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到期支票antedated cheque (?lKedA> 2  
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未到期支票postdated cheque EN{o3@ O'  
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保付支票certified cheque ,BE4z2a  
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未获兑现支票，退票returned cheque l&oc/$&|[
 
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横线支票crossed cheque G'f
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普通横线general crossing D2MWrX  
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特别横线special crossing !i5~>p|4@  
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空白支票blank cheque _q=ua;I&  
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失效支票，过期支票stale cheque y87oW_
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普通支票open cheque |ZtNCB5{^j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U6F1QLSLz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B
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支票换现金||兑现to cash a cheque e-*-91D  
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清理票款to clear a cheque FwUgMR*xq  
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保证兑现to certify a cheque y_r(06"z1  
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填写支票数额to fill up a cheque :*Y2na)qQ  
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支票上划线to cross a cheque nXw98;  
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开发支票to make out a cheque E YA=f U  
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签发支票，开立支票to draw a cheque||to issue a cheque |enb5b78  
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透支支票to overdraw a cheque Ll.P>LH  
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背书支票to endorse a cheque +QNsI2t;r  
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请付票款||清付票款to pay a cheque||to honour a cheque o59b#9  
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支票退票to dishonour a cheque b0Dco0U(  
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拒付支票to refuse a cheque 4AMe>s  
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拒付支票to stop payment of a cheque 5?Pf#kq  
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提示要求付款to present for payment HQ]mDo  
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见票即付持票人payable to bearer fvk(eWB  
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支付指定人payable to order ]6M,s0  
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已过期||无效out of date||stale fp*6Dv_  
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请给出票人R/D||refer to drawer m2"wMt"*V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0N~kq-6.\  
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文字与数字不一致words and figures differ |'z24 :8  
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支票 PpKjjA<  
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时间已过account closed TY'c'u,  
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更改处应加盖印章alterations require initials U[02$gd0l  
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时间已过effects not cleared >$TvCw  
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停止付款payment stopped qB (Pqv  
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支票毁损cheque mutilated *asv^aFpS  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment ]95VMyN  
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寄款人a remitter RrvC}9ar  
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收款人a remittee E  I(e3  
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国外汇票foreign Bill wpuK?fP  
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国内汇票inland Bill d}zh.O5P!  
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跟单汇票documentary bill >fzyD(>  
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空头汇票accommodation bill Qgj# k  
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原始汇票original bill UjQz  
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改写||换新票据renewed bill 'Og@<~/Xy  

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即期汇票sight bill||bill on demand 3 R
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…days after date||…days after date…日后付款 H?];8wq$G  
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…months after date||…months after date…月后付款  RbTG AA  
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见票后…日付款…days after sight||…days sight 5<dg@,\  
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见票后…月付款…months after sight||…months sight bPxL+ +  
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同组票据set of bills 9)1Ye  
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单张汇票sola of exchange||sole of exchange *uyP+f2O  
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远期汇票usance bill||bill at usance r)5xS]  
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长期汇票long bill 'NlhLu  
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短期汇票short bill V+"%B
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逾期汇票overdue bill 8<C*D".T$  
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宽限日期days of grace >4X2uNbZS  
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电汇telegraphic transfer （T.T） 
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邮汇postal order||postal note （Am.）||post office order||money order #h[>RtP:  
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本票promissory note （P/N） DU%E883  
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押汇负责书||押汇保证书letter of hypothecation g3$'G
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副保||抵押品||付属担保物collateral security d%8n  
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担保书trust receipt||letter of indemnity Z`tmuu  
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承兑||认付acceptance d{7ZO#E  
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单张承兑general acceptance S.!,qv z  
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有条件承兑qualified acceptance VP#KoX85  
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附条件认付conditional acceptance sv=U^xI  
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部分认付partial acceptance   u}nSdZC