[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。   Tj~IaU  
会计报表statement of account /2{
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往来帐目account current :RSz4   
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现在往来帐||存款额current accout 
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销货帐account sales Mh(]3
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共同计算帐项joint account hA 3HVP_  
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未决帐项outstanding account 3QI?[R.  
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贷方帐项credit account||creditor account 0s#vwK13  
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借方帐项debit account||debtor account bG&"9b_c  
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应付帐||应付未付帐account payable 71#I5*8  
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应收帐||应收未收帐account receivable ?%Rw(E  
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新交易||新帐new account f0+2t.tj  
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未决帐||老帐old account RO\gax  
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现金帐cash account nM=e]qH  
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流水帐running account fQWI w  
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暂记帐||未定帐suspense account K.tlo^#^B[  
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过期帐||延滞帐overdue account||pastdue account tc_f;S`k  
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杂项帐户sundry account >1L=,M  
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详细帐单||明细表detail account BUUf;Vv  
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呆帐bad account k0?ZYeHC  
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会计项目title of account Mro4`GL  
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会计薄||帐薄account-book 7&}P{<}o^  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered 1N`vCt]w  
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明细帐account stated KV!<Oq  
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与…银行开立一户头to open an account with <T,
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与…银行建立交易to keep account with  ~m=EM;  
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继续记帐to keep account b= ##A  
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与…有交易to have an account with 8 ,}ikOZ?  
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作成会计帐||有往来帐项to make out an account with Eyh|a.)-  
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清算||清理债务to make up an account @Z(rgF{{  
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清洁帐目||与…停止交易to close ones account with e29y7:)c=  
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结帐to close an account 6i,d|  
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清理未付款to ask an account||to demand an account <#LH
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结清差额to balance the account with |$^,e%bE  
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清算to settle an account||to liquidate an account||to square an account }yC ve  
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审查帐目||监查帐目to audit an account  &EV|knW  
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检查帐目to examine an account WUMx:a0!  
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转入A的帐户to charge the amount to As account {HlUV33O  
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以计帐方式付款to pay on account , `B*rCOa  
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代理某人||为某人on ones account||on account of one !634 8nU:  
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为自己计算||独立帐目on ones own account lKxv SyD  
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由某人收益并负风险on ones account and risk||for ones account and risk 'w^1re=R  
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由某人负担for ones account||for account of one ?,;|*A  
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按某人指示||列入某人帐户by order and for account of one  Xb&
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列入5月份帐目for May account gPd:>$  
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编入某中帐项下to pass to the account of||to place to the account of Z:&"Ax  
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寄出清算书to send in an account||to send in render an account \4bma<~a  
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支票薄cheque book );@@>~  
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支票陈票人cheque drawer t
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持票人cheque holder .[+8D
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不记名支票cheque to bearer||bearer cheque uY5f mM9  
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记名支票||认人支票cheque to order 'lHtz~[  
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到期支票antedated cheque o{f n}  
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未到期支票postdated cheque 4_F<jx,G  
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保付支票certified cheque )qzJu*c Q  
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未获兑现支票，退票returned cheque {>5z~OV  
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横线支票crossed cheque ;k (}~_  
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普通横线general crossing 7V 2%  
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特别横线special crossing FnvN 4h{S  
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空白支票blank cheque zOg#=ql  
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失效支票，过期支票stale cheque JBeC\ \QX  
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普通支票open cheque vTh-I&} :  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [0m'a\YE9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e}(.u1  
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支票换现金||兑现to cash a cheque j9y,UT  
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清理票款to clear a cheque iMk`t:!;#"  
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保证兑现to certify a cheque Wj8\~B=('  
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填写支票数额to fill up a cheque UrN$nhH  
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支票上划线to cross a cheque  4>0xS-  
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开发支票to make out a cheque '9{H(DA  
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签发支票，开立支票to draw a cheque||to issue a cheque d<`Z{"g NS  
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透支支票to overdraw a cheque B7?784{x,  
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背书支票to endorse a cheque D2>=^WP6+  
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请付票款||清付票款to pay a cheque||to honour a cheque 8$?a?7,>|  
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支票退票to dishonour a cheque NFmB ^@k  
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拒付支票to refuse a cheque zcIZJVYA  
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拒付支票to stop payment of a cheque 8I@=?  
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提示要求付款to present for payment <Ni]\-*  
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见票即付持票人payable to bearer Xps MgJ/w  

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支付指定人payable to order _W]3_1Lu  
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已过期||无效out of date||stale }v=q6C#Q>  
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请给出票人R/D||refer to drawer -!w
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2\EMtR>.M'  
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文字与数字不一致words and figures differ `9b D%M  
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支票 w;>]L.n  
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时间已过account closed ?A,gDk/#  
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停止付款payment stopped pEhWgCL  
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支票毁损cheque mutilated f,`FbT  
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汇款||寄钱to remit||to send money .t7D/_  
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寄票供取款||支票支付to send a cheque for payment _Ndy;MQ  
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寄款人a remitter M8S4D&vpD4  
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收款人a remittee ?l @=}WN  
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国外汇票foreign Bill vGJw/ij'X  
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国内汇票inland Bill &:g1*+  
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跟单汇票documentary bill QGErQ +l  
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空头汇票accommodation bill wA,-!m  
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原始汇票original bill o:as}7/^  
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改写||换新票据renewed bill 2Mw`  
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即期汇票sight bill||bill on demand PCc{0Rp\vk  
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…days after date||…days after date…日后付款 &t6SI'  
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…months after date||…months after date…月后付款 rC/z8m3z  
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见票后…日付款…days after sight||…days sight YfOO]{x,X  
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见票后…月付款…months after sight||…months sight ;l'kPUv([  
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同组票据set of bills 80qe5WC.2u  
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单张汇票sola of exchange||sole of exchange {BKr/) H  
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远期汇票usance bill||bill at usance 0q ^dpM  
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长期汇票long bill mf)o1O&B  
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短期汇票short bill q^hL[:ms#  
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逾期汇票overdue bill #7A_p8  
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宽限日期days of grace /hMD Me  
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电汇telegraphic transfer （T.T） ?#LbhO*   
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邮汇postal order||postal note （Am.）||post office order||money order Gq/f|43}@O  
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本票promissory note （P/N） -B-nTS`  
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押汇负责书||押汇保证书letter of hypothecation ^c{,QS{  

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副保||抵押品||付属担保物collateral security {zc<:^r^  
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担保书trust receipt||letter of indemnity pCQB<6&1N  
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承兑||认付acceptance ?
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单张承兑general acceptance s9<fPv0w  
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有条件承兑qualified acceptance 7RmL#f`  
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附条件认付conditional acceptance *=1;HN3  
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部分认付partial acceptance   YWSo:)LY