[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。   _[%2QwAUj*  
会计报表statement of account E3..$x-/  
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往来帐目account current lL8
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现在往来帐||存款额current accout .,({&L  
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销货帐account sales b"4'*<=au  
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共同计算帐项joint account FS'|e?WU  
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未决帐项outstanding account ) |t;nK,  
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贷方帐项credit account||creditor account hw5NHZ I'  
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借方帐项debit account||debtor account C4[)yJ  
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应付帐||应付未付帐account payable 6 4
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应收帐||应收未收帐account receivable $.+_f,tU  
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新交易||新帐new account ?<
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未决帐||老帐old account WrHY'  
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现金帐cash account H*H~~yQ  
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流水帐running account  ,*kh{lJ  
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暂记帐||未定帐suspense account eF"k"Ckt'  
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过期帐||延滞帐overdue account||pastdue account y3 "+4e  
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杂项帐户sundry account F$j?}  
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详细帐单||明细表detail account "
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呆帐bad account /UqIkc  
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会计项目title of account b%QcB[k[WB  
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会计薄||帐薄account-book der\"?_.  
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营业报告书||损益计算表account of budiness||business report FEO/RMh  
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借贷细帐||交验帐account rendered hCb2<_3CR  
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明细帐account stated 9S|a!9J  
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与…银行开立一户头to open an account with [pC2#_}  
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与…银行建立交易to keep account with NRT@"3,1YP  
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继续记帐to keep account CiV^bYi  
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与…有交易to have an account with )O2IEw
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作成会计帐||有往来帐项to make out an account with q8!]x-5$6j  
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清算||清理债务to make up an account X /_ 89<&  
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清洁帐目||与…停止交易to close ones account with \mL]xE-  
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结帐to close an account D/afa8>LQH  
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清理未付款to ask an account||to demand an account m@UrFPZ  
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结清差额to balance the account with :H:
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清算to settle an account||to liquidate an account||to square an account W4bN']?  
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审查帐目||监查帐目to audit an account Pf/8tXs}  
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检查帐目to examine an account S;y4Z:!  
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转入A的帐户to charge the amount to As account yn"4qC#Z  
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以计帐方式付款to pay on account Yg,;l-1  
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代理某人||为某人on ones account||on account of one UG=]8YY!  
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为自己计算||独立帐目on ones own account 9zS  
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由某人收益并负风险on ones account and risk||for ones account and risk .Zj`_5C  
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由某人负担for ones account||for account of one Aq*?Q/pV  
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按某人指示||列入某人帐户by order and for account of one z#ki# o  
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列入5月份帐目for May account UAT\ .  
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编入某中帐项下to pass to the account of||to place to the account of >X eXd{$  
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寄出清算书to send in an account||to send in render an account 5h`LWAB  
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支票薄cheque book Ie!&FQe2q  
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支票陈票人cheque drawer +(92}~RK  
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持票人cheque holder WV.hQX9P  
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不记名支票cheque to bearer||bearer cheque n#b{  
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记名支票||认人支票cheque to order GT6i9*tb#  

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到期支票antedated cheque &C+2p  
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未到期支票postdated cheque >Ti%Th,  
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保付支票certified cheque ~Jr'4%  
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未获兑现支票，退票returned cheque _Ffg"xoC  
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横线支票crossed cheque 3kC|y[.
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普通横线general crossing Lk,q~  
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特别横线special crossing q9rm9#}[J#  
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空白支票blank cheque >"bW'  
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失效支票，过期支票stale cheque b.RU%Y#>\  
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普通支票open cheque {:!>Y1w>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z+Fu{<#(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P B$beQ  
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支票换现金||兑现to cash a cheque Pb?vi<ug+  
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清理票款to clear a cheque Q&r.wV|  
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保证兑现to certify a cheque $3 -QM  
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填写支票数额to fill up a cheque kh.P)h'9  
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支票上划线to cross a cheque zO"De~[9  
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开发支票to make out a cheque 2_HIn  
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签发支票，开立支票to draw a cheque||to issue a cheque oFP8s[B  
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透支支票to overdraw a cheque GB Yy^wjU  
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背书支票to endorse a cheque aBReIK o  
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请付票款||清付票款to pay a cheque||to honour a cheque ;G8H'gM07  
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支票退票to dishonour a cheque vc"!3x-G*  

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拒付支票to refuse a cheque *V',@NH#Os  
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拒付支票to stop payment of a cheque \ZADY.ha  
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提示要求付款to present for payment ZAfuW^r  
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见票即付持票人payable to bearer /jJD {  
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支付指定人payable to order kll!tT-N-  

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已过期||无效out of date||stale %Ve@DF8G  
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请给出票人R/D||refer to drawer %pq.fZI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hQx*#:ns  
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文字与数字不一致words and figures differ h#4n  
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支票 -&7?!<f
 
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时间已过account closed i kfJ!f  
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时间已过effects not cleared 4_-&PZ,d  
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停止付款payment stopped `&c[s%0  
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支票毁损cheque mutilated W[J2>`k9  
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汇款||寄钱to remit||to send money 0o$RvxJ  
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寄票供取款||支票支付to send a cheque for payment X~VI}dJ  
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寄款人a remitter Y S7lB  
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收款人a remittee b~fl,(sZp  

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国外汇票foreign Bill K3:z5j.X  
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国内汇票inland Bill }*!L~B!  
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跟单汇票documentary bill RvA "ug.*  
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空头汇票accommodation bill h
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原始汇票original bill <k1muSe  
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改写||换新票据renewed bill 8?L-3/  
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即期汇票sight bill||bill on demand ~-sgk"$  
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…days after date||…days after date…日后付款 FB?V<x  
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…months after date||…months after date…月后付款 fMf;  
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见票后…日付款…days after sight||…days sight 9BOn8p;yz  
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见票后…月付款…months after sight||…months sight #bGYHN  
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同组票据set of bills Z1W %fT  
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单张汇票sola of exchange||sole of exchange qe1>UfY  
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远期汇票usance bill||bill at usance l8Yr]oNkz  
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长期汇票long bill i%f C`@  
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短期汇票short bill IO?a.L:6U  
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逾期汇票overdue bill =RWY0|f  
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宽限日期days of grace {9@E[bWp#  
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电汇telegraphic transfer （T.T） X2~KNw  
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邮汇postal order||postal note （Am.）||post office order||money order e \kR/<L
 
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本票promissory note （P/N） ?q'r9Ehe  
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押汇负责书||押汇保证书letter of hypothecation q{yzu
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副保||抵押品||付属担保物collateral security %z @T /  
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担保书trust receipt||letter of indemnity K^I$05idi  
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承兑||认付acceptance brn>FFAwO  
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单张承兑general acceptance b\t@vMJ  
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有条件承兑qualified acceptance @6b;sv1W  
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附条件认付conditional acceptance  Z \$!:  
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部分认付partial acceptance   dp1t]