[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。   vRaxB  
会计报表statement of account >N! Xey  
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往来帐目account current V 7~9z\lW  
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现在往来帐||存款额current accout +-t&li%F  
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销货帐account sales s$f9?(,.Ay  
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共同计算帐项joint account lgt&kdc%o  
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未决帐项outstanding account dXn$XGF%R  
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贷方帐项credit account||creditor account xZq, kP^  
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借方帐项debit account||debtor account B[&l<*O-y  
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应付帐||应付未付帐account payable 0:`YY8j1k  
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应收帐||应收未收帐account receivable P-^-~/>n  
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新交易||新帐new account +=L+35M  
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未决帐||老帐old account S._h->5f  
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现金帐cash account /f. ,xs!  
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流水帐running account L^s?EqLXS  
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暂记帐||未定帐suspense account u
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过期帐||延滞帐overdue account||pastdue account =/xXB  
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杂项帐户sundry account lm'.G99{  
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详细帐单||明细表detail account q<fj1t1w  
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呆帐bad account ?GZ?
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会计项目title of account .R^]<b:`  
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会计薄||帐薄account-book SYOU&*  
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营业报告书||损益计算表account of budiness||business report 61TL]S8  
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借贷细帐||交验帐account rendered }M \G  
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明细帐account stated u-dF~.x  
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与…银行开立一户头to open an account with gm&O-N"=U  
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与…银行建立交易to keep account with L\kT9wWK|  
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继续记帐to keep account t== a(e  
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与…有交易to have an account with Hkj| e6  
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作成会计帐||有往来帐项to make out an account with SB!m&;Tb  
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清算||清理债务to make up an account P~*v}A  
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清洁帐目||与…停止交易to close ones account with qfEB VS(  
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结帐to close an account ?"qS%EH  
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清理未付款to ask an account||to demand an account 'Xzi$}E D  
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结清差额to balance the account with h!>NS ?X7  
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清算to settle an account||to liquidate an account||to square an account -?<L"u  
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审查帐目||监查帐目to audit an account KbV%8nx!!  
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检查帐目to examine an account =8fZG t  
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转入A的帐户to charge the amount to As account &9'JHF!l  
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以计帐方式付款to pay on account #8d$%F))  
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代理某人||为某人on ones account||on account of one cBA 2;5E  
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为自己计算||独立帐目on ones own account h@D4~(r  
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由某人收益并负风险on ones account and risk||for ones account and risk 4[&6yHJ^  
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由某人负担for ones account||for account of one *WgP+"h  
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按某人指示||列入某人帐户by order and for account of one Z [5HI;  
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列入5月份帐目for May account q& Vt*  
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编入某中帐项下to pass to the account of||to place to the account of 5y"yd6O]O5  
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寄出清算书to send in an account||to send in render an account u-k?ef  
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支票薄cheque book 1^Zx-p3J  
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支票陈票人cheque drawer 6]g
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持票人cheque holder y9)l,@D  
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不记名支票cheque to bearer||bearer cheque v @N8v  
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记名支票||认人支票cheque to order d)o<R;F  
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到期支票antedated cheque ) L{Tn8  
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未到期支票postdated cheque aQ~x$T|  
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保付支票certified cheque mifYk>J^9  
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未获兑现支票，退票returned cheque Vi?Z`G]w!  
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横线支票crossed cheque X)&Z{ V>  
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普通横线general crossing Tw hK>HN  
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特别横线special crossing Qom@-A  
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空白支票blank cheque N7jRdT2k%  
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失效支票，过期支票stale cheque 7S7!  
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普通支票open cheque h9-Ky@X`  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %b&BLXW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U+RPn?Q  
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支票换现金||兑现to cash a cheque e ^qnUjMy  
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清理票款to clear a cheque }:8>>lQ  
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保证兑现to certify a cheque V<pqc&f.  
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填写支票数额to fill up a cheque #dt2'V- ,  
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支票上划线to cross a cheque .Topg.7W  
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开发支票to make out a cheque W>
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签发支票，开立支票to draw a cheque||to issue a cheque +"
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透支支票to overdraw a cheque z{0;%E  
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背书支票to endorse a cheque ,b(S=r  
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请付票款||清付票款to pay a cheque||to honour a cheque RT"2Us]*  
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支票退票to dishonour a cheque R<-C>D  
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拒付支票to refuse a cheque &:#8ol(n5b  
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拒付支票to stop payment of a cheque 5l/l]  
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提示要求付款to present for payment Su$1 t  
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见票即付持票人payable to bearer )9* 3^v  
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支付指定人payable to order 3t{leuO'  
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已过期||无效out of date||stale ls7A5 <  
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请给出票人R/D||refer to drawer 9Y%?)t.2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )USC  
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文字与数字不一致words and figures differ ^%%5  
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支票 }j(2Dl  
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时间已过account closed RjGB#AK  
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更改处应加盖印章alterations require initials 4JZHjf0M6  
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时间已过effects not cleared n1>,#|#  
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停止付款payment stopped .y7)XLC  
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支票毁损cheque mutilated  x1BOW  
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汇款||寄钱to remit||to send money R@<_Hb;Aeb  
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寄票供取款||支票支付to send a cheque for payment inBPT~
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寄款人a remitter Aa`MK$29F  
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收款人a remittee Y%/ YFO2vb  
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国外汇票foreign Bill ^RV  
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国内汇票inland Bill  W `N}  
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跟单汇票documentary bill v_z..-7Dq+  
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空头汇票accommodation bill dd<:#c9  
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原始汇票original bill =naR{pI  
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改写||换新票据renewed bill pcy<2UV  
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即期汇票sight bill||bill on demand %kh#{*q$  
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…days after date||…days after date…日后付款 sno`=+|U]  
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…months after date||…months after date…月后付款 OM.k?1%+M  
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见票后…日付款…days after sight||…days sight #?{qlgv<p  
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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 AGOx@;w  
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单张汇票sola of exchange||sole of exchange xvU]jl6d  

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远期汇票usance bill||bill at usance @}<"N  
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长期汇票long bill o=pt_!i/  
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短期汇票short bill x#VyQ[ok  
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逾期汇票overdue bill v"Me{+  
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宽限日期days of grace E
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电汇telegraphic transfer （T.T） Y\xUT>(J7  
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邮汇postal order||postal note （Am.）||post office order||money order %Rp8{.t7  
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本票promissory note （P/N） < f(
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押汇负责书||押汇保证书letter of hypothecation 3HZ~.  
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副保||抵押品||付属担保物collateral security I"@p aLZ  
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担保书trust receipt||letter of indemnity 6;o3sf@Tf  
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承兑||认付acceptance P7:d ly[,q  
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单张承兑general acceptance
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有条件承兑qualified acceptance [:h5}  
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附条件认付conditional acceptance VfSj E.|  
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部分认付partial acceptance   P(,?#+]-