[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。   h|$zHm  
会计报表statement of account uv_P{%TK  
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往来帐目account current X(0:zb,#G*  
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现在往来帐||存款额current accout 4)c"@Zf  
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销货帐account sales >cU*D:  
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共同计算帐项joint account &<[]X@ bY  
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未决帐项outstanding account l
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贷方帐项credit account||creditor account k6 h^  
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借方帐项debit account||debtor account PPIG?fK)  
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应付帐||应付未付帐account payable J{'zkR?Lr  
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应收帐||应收未收帐account receivable hH@o|!y  
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新交易||新帐new account bNPjefBF  
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未决帐||老帐old account f<t*#]<  
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现金帐cash account H2tpP~!G  
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流水帐running account AFF>r# e  
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暂记帐||未定帐suspense account `OpC-Z&  
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过期帐||延滞帐overdue account||pastdue account T>:g ME  
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杂项帐户sundry account mjr{L{H=?+  
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详细帐单||明细表detail account di P4]/%1  
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呆帐bad account -,CndRKx  
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会计项目title of account Spw=+z<<Ub  
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会计薄||帐薄account-book Ta5iY }  
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营业报告书||损益计算表account of budiness||business report \\pyu]z  
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借贷细帐||交验帐account rendered vWU4ZBT8G  
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明细帐account stated >Zp]vK~s  
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与…银行开立一户头to open an account with OMC|.[  
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与…银行建立交易to keep account with 03jBN2[!  
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继续记帐to keep account s~ZC!-[;  
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与…有交易to have an account with `CUO!'U  
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作成会计帐||有往来帐项to make out an account with cr;`
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清算||清理债务to make up an account H ?:#Ui(p  
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清洁帐目||与…停止交易to close ones account with PP`n>v=n  
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结帐to close an account q%&7J<  
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清理未付款to ask an account||to demand an account }iloX#  
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结清差额to balance the account with W" @lFUi  
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清算to settle an account||to liquidate an account||to square an account }}Uv0g8D  
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审查帐目||监查帐目to audit an account ml2z  
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检查帐目to examine an account aH"c0A  
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转入A的帐户to charge the amount to As account jG :R\D}0  
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以计帐方式付款to pay on account dVfDS-v!  
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代理某人||为某人on ones account||on account of one }(''|z#UE  
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为自己计算||独立帐目on ones own account bm.H0rHR4  
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由某人收益并负风险on ones account and risk||for ones account and risk !:e qPpz  
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由某人负担for ones account||for account of one uSjMqfK  
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按某人指示||列入某人帐户by order and for account of one N';lc:Ah~  
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列入5月份帐目for May account k:xV[9ev:  
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编入某中帐项下to pass to the account of||to place to the account of ZP<X#]$qb  
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寄出清算书to send in an account||to send in render an account TbuR?#  
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支票薄cheque book -(G2@NG  
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支票陈票人cheque drawer = Yk$Q\c
 
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持票人cheque holder /'(P{O>{j  
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不记名支票cheque to bearer||bearer cheque 6z *L9Vy($  
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记名支票||认人支票cheque to order 6eD[)_?]y  
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到期支票antedated cheque
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未到期支票postdated cheque THJ+OnP  
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保付支票certified cheque P,w J@8lv  
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未获兑现支票，退票returned cheque ol\IT9Zb~  
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横线支票crossed cheque dXj.e4,m  
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普通横线general crossing f19 i !  
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特别横线special crossing @lX)dY  
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空白支票blank cheque Km?i{TW  
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失效支票，过期支票stale cheque (Gc5lMiX3  
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普通支票open cheque pd6d(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A9#2.5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q
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支票换现金||兑现to cash a cheque _i 8oWy1  
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清理票款to clear a cheque *8N~Zmz  
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保证兑现to certify a cheque li{_biey}  
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填写支票数额to fill up a cheque 82<L07fB  
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支票上划线to cross a cheque +k>v^sz  
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开发支票to make out a cheque TwH(47|?Nt  
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签发支票，开立支票to draw a cheque||to issue a cheque OLi;/(g  
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透支支票to overdraw a cheque B8PF}Mf  
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背书支票to endorse a cheque ^v},Sa/ot]  
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请付票款||清付票款to pay a cheque||to honour a cheque N lDM
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支票退票to dishonour a cheque @
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拒付支票to refuse a cheque 8RK\B%UW  
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拒付支票to stop payment of a cheque ?SpI^Wn)[  
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提示要求付款to present for payment 5 9X|l&/  
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见票即付持票人payable to bearer M|Se|*w  
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支付指定人payable to order J]N}8 0  
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已过期||无效out of date||stale crT[;w  
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请给出票人R/D||refer to drawer oM VJ+#[x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $D89|sy  
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文字与数字不一致words and figures differ "~ `-Jkm   
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支票 ,t[D1KZt  
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时间已过account closed CuGk?i  
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更改处应加盖印章alterations require initials hi=U  
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时间已过effects not cleared o#Y1Uamkf  
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停止付款payment stopped e,BJD>N ?  
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支票毁损cheque mutilated >"[u.1J_'I  
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汇款||寄钱to remit||to send money EAfSbK3z  
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寄票供取款||支票支付to send a cheque for payment p hdN9<Z  
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寄款人a remitter *O;N"jf  
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收款人a remittee :-Pj )Y{I  
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国外汇票foreign Bill }FX Rp=s  
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国内汇票inland Bill lySaJd  
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跟单汇票documentary bill v<wT`hiKW  
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空头汇票accommodation bill JF gN  
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原始汇票original bill =X*E
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改写||换新票据renewed bill s__g*%@B b  
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即期汇票sight bill||bill on demand ~'3% Qr  
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…days after date||…days after date…日后付款 U&R$(k0zS  
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…months after date||…months after date…月后付款 '_)tR;s  
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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
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同组票据set of bills *q{UipZbx  
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单张汇票sola of exchange||sole of exchange &v,p_'k  
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远期汇票usance bill||bill at usance [<QWTMjR  
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长期汇票long bill ]?{lQ0vw'w  
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短期汇票short bill 'OCo1|iK~  
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逾期汇票overdue bill +;;%Atgn  
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宽限日期days of grace #Ca's'j&f  
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电汇telegraphic transfer （T.T） /}_c7+//  
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邮汇postal order||postal note （Am.）||post office order||money order 30+l0\1  
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本票promissory note （P/N） )OC[;>F7  
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押汇负责书||押汇保证书letter of hypothecation z/k~+-6O  
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副保||抵押品||付属担保物collateral security g4aX  
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担保书trust receipt||letter of indemnity Juqn X  
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承兑||认付acceptance 5|G3t`$pa  
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单张承兑general acceptance %%cSvPcz  
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有条件承兑qualified acceptance !riMIl1  
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附条件认付conditional acceptance bSR+yr'?  
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部分认付partial acceptance   s8Ry}{