[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。   tbHU(#~  
会计报表statement of account uK6`3lCD  
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往来帐目account current 7`;55Se  
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现在往来帐||存款额current accout yyke"D  
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销货帐account sales &z[39Q{~  
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共同计算帐项joint account BX :77?9,+  
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未决帐项outstanding account LB}y,-vX>  
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贷方帐项credit account||creditor account r8\"'4B1  
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借方帐项debit account||debtor account "Sp+Q&2U  
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应付帐||应付未付帐account payable =KfV;.&  
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应收帐||应收未收帐account receivable iHy=92/Ww  
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新交易||新帐new account UN{_f)E?  
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未决帐||老帐old account IV$pA`|V  
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现金帐cash account mY9^W 2:  
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流水帐running account J6Uo+0S  
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暂记帐||未定帐suspense account _@I<H\^  
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过期帐||延滞帐overdue account||pastdue account sE87}Lz  
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杂项帐户sundry account : vN'eL|#  
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详细帐单||明细表detail account d?dZ=]~C  
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呆帐bad account ">='l9  
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会计项目title of account \9Nd"E[B  
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会计薄||帐薄account-book Fj? Q4_  
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营业报告书||损益计算表account of budiness||business report ?&ie;t<7  
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借贷细帐||交验帐account rendered &''lOS|  
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明细帐account stated J3Ipk-'lx  
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与…银行开立一户头to open an account with u#9H  
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与…银行建立交易to keep account with HCOv<k  
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继续记帐to keep account #mhR^60,  
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与…有交易to have an account with "u#,#z_  
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作成会计帐||有往来帐项to make out an account with {O2 4:'K&  
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清算||清理债务to make up an account 1 Hw%DJ  

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清洁帐目||与…停止交易to close ones account with Y.>F fL  
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结帐to close an account UNK}!>HD  
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清理未付款to ask an account||to demand an account },r9f MJ  
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结清差额to balance the account with +!"GYPUXy  
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清算to settle an account||to liquidate an account||to square an account Q)mYy
  
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审查帐目||监查帐目to audit an account qDlh6W?}k  
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检查帐目to examine an account zCz"[9k  
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转入A的帐户to charge the amount to As account L!| `IK  
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以计帐方式付款to pay on account !-tP\%'  
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代理某人||为某人on ones account||on account of one 7!;48\O]w  
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为自己计算||独立帐目on ones own account 'QOV!D  
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由某人收益并负风险on ones account and risk||for ones account and risk X$A[~v  
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由某人负担for ones account||for account of one z km#w  
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按某人指示||列入某人帐户by order and for account of one ) u?^w  
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列入5月份帐目for May account E0t%]?1  
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编入某中帐项下to pass to the account of||to place to the account of {>h,@  
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寄出清算书to send in an account||to send in render an account j
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支票薄cheque book 0f;`Zj0l8  
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支票陈票人cheque drawer WqRaD=R->;  
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持票人cheque holder v$~ZT_"(
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不记名支票cheque to bearer||bearer cheque #gSIa6z1W  
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记名支票||认人支票cheque to order F3=iyiz6  
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到期支票antedated cheque !=p^@N7  
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未到期支票postdated cheque fctVJ{?  
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保付支票certified cheque 4>Y\Y$3  
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未获兑现支票，退票returned cheque 2X`5YN;  
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横线支票crossed cheque %R-KkK<S  
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普通横线general crossing *:,y`!F=y  
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特别横线special crossing }
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空白支票blank cheque !--A"  
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失效支票，过期支票stale cheque RrRE$g  
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普通支票open cheque 9p%8VDF=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rEY5,'?YHv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q2RO&dL 9  
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支票换现金||兑现to cash a cheque )d"s6i
 
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清理票款to clear a cheque YMIX|bj6Y  
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保证兑现to certify a cheque [;qZu`n>  
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填写支票数额to fill up a cheque ui4*vjd  
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支票上划线to cross a cheque Fc.1)yh.  
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开发支票to make out a cheque E-XFW]I  
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签发支票，开立支票to draw a cheque||to issue a cheque k{d)'\FM  
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透支支票to overdraw a cheque !>gu#Q{\-  
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背书支票to endorse a cheque M}*#{UV2  
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请付票款||清付票款to pay a cheque||to honour a cheque sCwX|  
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支票退票to dishonour a cheque 9;k!dM  
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拒付支票to refuse a cheque 6m!%X GZT  
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拒付支票to stop payment of a cheque QwL'5ws{q  
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提示要求付款to present for payment soi.`xE  
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见票即付持票人payable to bearer %HK\  
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支付指定人payable to order "Ooc;xD3<  
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已过期||无效out of date||stale Rh.CnCbM  
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请给出票人R/D||refer to drawer K)d]3V!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v1Wz#oP  
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文字与数字不一致words and figures differ C
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支票 RN0=jo!58  
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时间已过account closed MPg"n-g*  
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时间已过effects not cleared E3a^)S{  
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停止付款payment stopped _ Db05:r@  
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支票毁损cheque mutilated :GaK.W q  
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汇款||寄钱to remit||to send money 1sT%g}w@|  
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寄票供取款||支票支付to send a cheque for payment RrPo89o  
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寄款人a remitter #
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收款人a remittee >O:31Uk  
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国外汇票foreign Bill H*Tc.Ie  
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国内汇票inland Bill Gw0_M&  
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跟单汇票documentary bill 6^oQ8unmS  
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空头汇票accommodation bill I\BcG(hlJ  
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原始汇票original bill *f? z$46  
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改写||换新票据renewed bill \1AtBc&  
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即期汇票sight bill||bill on demand vu&%e\gM   
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…days after date||…days after date…日后付款 2 f"=f^rf  
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…months after date||…months after date…月后付款 [Ipg",Su;f  
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见票后…日付款…days after sight||…days sight n>_EEw2/  
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见票后…月付款…months after sight||…months sight N34 .Bt  
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同组票据set of bills tA?cHDp4E  
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单张汇票sola of exchange||sole of exchange "funFvY  
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远期汇票usance bill||bill at usance ~{#$`o=  
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长期汇票long bill ^1a/)Be{_  
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短期汇票short bill F/"Q0%(m  
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逾期汇票overdue bill hmA$gR_  
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宽限日期days of grace @R5jUPUVV  
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电汇telegraphic transfer （T.T） P87!+pB(  
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邮汇postal order||postal note （Am.）||post office order||money order WjyuaAWY  
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本票promissory note （P/N） IL:d`Kbqf  
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押汇负责书||押汇保证书letter of hypothecation `1cGb*b/  
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副保||抵押品||付属担保物collateral security xW$F - n  
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担保书trust receipt||letter of indemnity s6#@S4^=\  
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承兑||认付acceptance | HkLl^  
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单张承兑general acceptance }pE8G#O&  
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有条件承兑qualified acceptance  u/Os  
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附条件认付conditional acceptance }uI(D&?+h  
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部分认付partial acceptance   tMN^"sjf*