[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。   $I:&5o i  
会计报表statement of account ERz{, >
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往来帐目account current b,):&M~p  
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现在往来帐||存款额current accout r%UsUj  
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销货帐account sales mq6 TwM  
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共同计算帐项joint account "z9 p(|oZ  
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未决帐项outstanding account ^<wn  
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贷方帐项credit account||creditor account hG8<@  
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借方帐项debit account||debtor account \k>1q/T0V  
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应付帐||应付未付帐account payable ,Aw Z%  
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应收帐||应收未收帐account receivable U\GuCw  
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新交易||新帐new account xZ(ryE%  
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未决帐||老帐old account OAo;vC:^  
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现金帐cash account X+kgx!u'y  
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流水帐running account 2;ju/9x  
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暂记帐||未定帐suspense account J#xZ.6)  
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过期帐||延滞帐overdue account||pastdue account 6{!Cx9V  
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杂项帐户sundry account Z rv:uEl  
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详细帐单||明细表detail account NG_7jZzXA9  
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呆帐bad account b/?)_pg  
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会计项目title of account ! [9$ru  
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会计薄||帐薄account-book  |A\o  
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营业报告书||损益计算表account of budiness||business report ny
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借贷细帐||交验帐account rendered q@g#DP+C  
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明细帐account stated JIIc4fyy8s  
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与…银行开立一户头to open an account with $01csj  
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与…银行建立交易to keep account with +#\7 #Y  
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继续记帐to keep account 5KP\#Y  
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与…有交易to have an account with F{.\i*$  
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作成会计帐||有往来帐项to make out an account with .cHkh^EDY  
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清算||清理债务to make up an account " }wO<O6[  
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清洁帐目||与…停止交易to close ones account with ec`re+1r  
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结帐to close an account iEZ+Z non  
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清理未付款to ask an account||to demand an account yCA8/)>Gm  
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结清差额to balance the account with X
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清算to settle an account||to liquidate an account||to square an account o<%0|n_O&  
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审查帐目||监查帐目to audit an account 3fp&iz  
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检查帐目to examine an account k}
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转入A的帐户to charge the amount to As account )-emSV0zE  
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以计帐方式付款to pay on account tV
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代理某人||为某人on ones account||on account of one P3
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为自己计算||独立帐目on ones own account QcW8A ,\q  
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由某人收益并负风险on ones account and risk||for ones account and risk P|bow+4  
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由某人负担for ones account||for account of one SXZ9+<\  
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按某人指示||列入某人帐户by order and for account of one 8zD>t~N2C  
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列入5月份帐目for May account nYjrEy)Q  
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编入某中帐项下to pass to the account of||to place to the account of <[cpaZT,  
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寄出清算书to send in an account||to send in render an account #@$80e Fq  
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支票薄cheque book %-540V{q  
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支票陈票人cheque drawer P3&s<mh  
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持票人cheque holder 7Ed0BJTa  
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不记名支票cheque to bearer||bearer cheque Ayw_LCUD  
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记名支票||认人支票cheque to order x|0C0a\"A  
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到期支票antedated cheque .KA-=$~J1  
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未到期支票postdated cheque [gmov)\c  
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保付支票certified cheque _nMd  
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未获兑现支票，退票returned cheque 9p W~Gz  
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横线支票crossed cheque O+}py{ st  
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普通横线general crossing .Fo#Dmq3  
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特别横线special crossing DhyR
 
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空白支票blank cheque 3a?-UT!  
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失效支票，过期支票stale cheque }=-0DSLVj  
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普通支票open cheque e|]e\Or>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Cyg2o<O@  
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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#_RZ  
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支票换现金||兑现to cash a cheque h:aa^a~yi  
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清理票款to clear a cheque v;]rFc#Px[  
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保证兑现to certify a cheque &hYgu3O  
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填写支票数额to fill up a cheque ,H]%4 @]|o  
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支票上划线to cross a cheque =QqH`.3  
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开发支票to make out a cheque %f]#P8VP  
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签发支票，开立支票to draw a cheque||to issue a cheque h(
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透支支票to overdraw a cheque BSm"]!D8*  
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque rpow@@ad<  

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支票退票to dishonour a cheque Ta?J;&<u]/  
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拒付支票to refuse a cheque eRMN=qP.q  
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拒付支票to stop payment of a cheque Dz}i-tw+  
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提示要求付款to present for payment o}AXp@cqi  
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见票即付持票人payable to bearer Xh"9Bcjf  
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支付指定人payable to order j yHa}OT  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer $LXa]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *V&M5  
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文字与数字不一致words and figures differ d@3
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支票 %H\b5& _y  
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时间已过account closed hDXTC_^s  
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更改处应加盖印章alterations require initials (;fJXgj.  
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时间已过effects not cleared SK}jhm "y  
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停止付款payment stopped ?0~g1"Y-*K  
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支票毁损cheque mutilated ~W@dF~r  
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汇款||寄钱to remit||to send money Y1cL dQn  
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寄票供取款||支票支付to send a cheque for payment _`gF%
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寄款人a remitter !w 7/G  
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收款人a remittee hT%fM3|,e  
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国外汇票foreign Bill ue8 @=}  
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国内汇票inland Bill `:'ciY|%b  
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跟单汇票documentary bill ET^?>YsA  
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空头汇票accommodation bill /@ emE0  
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原始汇票original bill cQ1[x>OcU  
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改写||换新票据renewed bill &wDZ@{h  
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即期汇票sight bill||bill on demand xjBY6Ylz  
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…days after date||…days after date…日后付款 %KF I~Qk  
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…months after date||…months after date…月后付款 !>'A2V~F  
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见票后…日付款…days after sight||…days sight 6 JI8l`S  
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见票后…月付款…months after sight||…months sight kJ%a;p`O  
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同组票据set of bills S*n5d>;  
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单张汇票sola of exchange||sole of exchange x?rd9c
 
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远期汇票usance bill||bill at usance 3rMi:*?  
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长期汇票long bill ` >>]$ZJ  
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短期汇票short bill 3-AOB3](
 
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逾期汇票overdue bill zrA3bWs  
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宽限日期days of grace jZ"j_=o@  
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电汇telegraphic transfer （T.T） [uJS.`b  
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邮汇postal order||postal note （Am.）||post office order||money order zgGJ<=G.  
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本票promissory note （P/N） [ns==gDD  
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押汇负责书||押汇保证书letter of hypothecation n
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副保||抵押品||付属担保物collateral security Y~* aA&D  
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担保书trust receipt||letter of indemnity Gr}NgyT<!D  
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承兑||认付acceptance  JJs*2y  
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单张承兑general acceptance {,(iL8,^  
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有条件承兑qualified acceptance {6
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附条件认付conditional acceptance M^e}w!U  
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部分认付partial acceptance   WWOt>C~
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