[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。   OG7v'vmY  
会计报表statement of account h\*rv5\M  
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往来帐目account current Sx9:$"3.X  
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现在往来帐||存款额current accout gzCMJ<3!D  
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销货帐account sales wx%nTf/Oa  
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共同计算帐项joint account S{i@=:  
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未决帐项outstanding account WfT)CIKs  
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贷方帐项credit account||creditor account :CST!+)o  
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借方帐项debit account||debtor account GHC?Tp  
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应付帐||应付未付帐account payable u4,X.3V]A  
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应收帐||应收未收帐account receivable +>:_kE]?nX  
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新交易||新帐new account 7|M
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未决帐||老帐old account RTgA[O4J  
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现金帐cash account MpIw^a3(r  
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流水帐running account e8ULf~I  
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暂记帐||未定帐suspense account 4)odFq:  
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过期帐||延滞帐overdue account||pastdue account (Q@+v<   
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杂项帐户sundry account 9QOr,~~s  
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详细帐单||明细表detail account esh$*)1  
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呆帐bad account o%Uu.P  
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会计项目title of account $^vp'^uW>  
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会计薄||帐薄account-book cyGN3t9`.  
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营业报告书||损益计算表account of budiness||business report `jb0+{08  
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借贷细帐||交验帐account rendered ?jNF6z*M6  
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明细帐account stated rV8(ia  
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与…银行开立一户头to open an account with ~@[(N]=q  
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与…银行建立交易to keep account with 3AdP^B<  
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继续记帐to keep account /e.FY9  
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与…有交易to have an account with lQh E]m>+  
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作成会计帐||有往来帐项to make out an account with W:VW_3  
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清算||清理债务to make up an account "t5 +*  
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清洁帐目||与…停止交易to close ones account with _wm
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结帐to close an account 4|zd84g  
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清理未付款to ask an account||to demand an account +DicP"~*  
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结清差额to balance the account with Q8 -3RgAw  
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清算to settle an account||to liquidate an account||to square an account +7Sf8tg\  
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审查帐目||监查帐目to audit an account hbVE; 9  
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检查帐目to examine an account 40 A&#u9o  
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转入A的帐户to charge the amount to As account ah 4kA LO  
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以计帐方式付款to pay on account xy2\'kS`G  
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代理某人||为某人on ones account||on account of one AeN 3<|RN  
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为自己计算||独立帐目on ones own account /d[Mss  
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由某人收益并负风险on ones account and risk||for ones account and risk (viWY  
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由某人负担for ones account||for account of one N
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按某人指示||列入某人帐户by order and for account of one z3clUtC+  
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列入5月份帐目for May account b,9@P&=:2  
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编入某中帐项下to pass to the account of||to place to the account of 5Wo5n7o  

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寄出清算书to send in an account||to send in render an account 3eWJt\}?B  
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支票薄cheque book 2.ew^D#
 
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支票陈票人cheque drawer 2R\ +}  
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持票人cheque holder Vn^)  
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不记名支票cheque to bearer||bearer cheque 9976H\{  
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记名支票||认人支票cheque to order N\'TR6_,b  
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到期支票antedated cheque pcnl0o~  
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未到期支票postdated cheque 1\y@E  
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保付支票certified cheque M
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未获兑现支票，退票returned cheque |kseKZ3  
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横线支票crossed cheque I>aGp|4  

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普通横线general crossing y6FKg)  
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特别横线special crossing "Vy WT  
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空白支票blank cheque H99xZxHZ{  
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失效支票，过期支票stale cheque GyK(Vb"h6  
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普通支票open cheque 0m A(:"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zi*%* nX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =) }nLS3t  
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支票换现金||兑现to cash a cheque ;A"\?i Q  
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清理票款to clear a cheque 3[V
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保证兑现to certify a cheque 28UVDG1?  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque Gr u ALx7  
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开发支票to make out a cheque L|\Diap  
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签发支票，开立支票to draw a cheque||to issue a cheque _B$"e[:yX  
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透支支票to overdraw a cheque M[s\E4l:t  
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背书支票to endorse a cheque K\^&+7&zVg  
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请付票款||清付票款to pay a cheque||to honour a cheque *h:kmT  
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支票退票to dishonour a cheque 8*Zvr&B,G  
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拒付支票to refuse a cheque @T7PZB&xnl  
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拒付支票to stop payment of a cheque ";dU-\3M  
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提示要求付款to present for payment bl.E IyG>  
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见票即付持票人payable to bearer Qlh?
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支付指定人payable to order f_'"KF[%  
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已过期||无效out of date||stale U>A6eWhH  
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请给出票人R/D||refer to drawer )7AM3%z1?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aAcKwCGq\  
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文字与数字不一致words and figures differ E9R]sXf8  
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支票 C P&o%Uc*  
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时间已过account closed zbg+6qs})  
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更改处应加盖印章alterations require initials xB,/dMdTj  
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时间已过effects not cleared %omu
 
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停止付款payment stopped D-D#`  
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支票毁损cheque mutilated wPQ&Di*X}  
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汇款||寄钱to remit||to send money mF~ys{"t  
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寄票供取款||支票支付to send a cheque for payment 6kR -rA  
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寄款人a remitter KG-y)qXu  
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收款人a remittee 7?,7TR2Ny  
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国外汇票foreign Bill
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国内汇票inland Bill A`IHP{aB  
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跟单汇票documentary bill !"`Jqs  
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空头汇票accommodation bill o:H'r7N  
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原始汇票original bill O%52V|m}{  
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改写||换新票据renewed bill gt~9"I  
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即期汇票sight bill||bill on demand (X*'y*:  
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…days after date||…days after date…日后付款 )sRN
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…months after date||…months after date…月后付款 kp'b>&9r  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight y2U/$%B)G  
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同组票据set of bills #,t2*tM  
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单张汇票sola of exchange||sole of exchange :sU!PF[<  
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远期汇票usance bill||bill at usance W&HF?w}s  
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长期汇票long bill m" 5{D*|  
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短期汇票short bill ixIh T  
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逾期汇票overdue bill Lc58lV=  
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宽限日期days of grace 0PYvey }[  
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电汇telegraphic transfer （T.T） AmP#'U5  
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邮汇postal order||postal note （Am.）||post office order||money order ;7;zhJs1t  
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本票promissory note （P/N） H|grb
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押汇负责书||押汇保证书letter of hypothecation T+`xr0  
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副保||抵押品||付属担保物collateral security *rS9eej  
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担保书trust receipt||letter of indemnity \;nD)<)J  
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承兑||认付acceptance %4bO_vb<9  
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单张承兑general acceptance p:DL:^zx  
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有条件承兑qualified acceptance y0/WA4,  
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附条件认付conditional acceptance k98< s  
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部分认付partial acceptance   bYwI==3