[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。   EqyeJq .  
会计报表statement of account sc|_Q/`\.  
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往来帐目account current CKtB-a  
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现在往来帐||存款额current accout +awW3^1Ed  
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销货帐account sales 0]>u)%  
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共同计算帐项joint account VcAue!MN  
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未决帐项outstanding account ZtV9&rd7  
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贷方帐项credit account||creditor account ^g*pGrl#  
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借方帐项debit account||debtor account s4G|_==  
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应付帐||应付未付帐account payable A54N\x,  
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应收帐||应收未收帐account receivable %d
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新交易||新帐new account xHoKo  
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未决帐||老帐old account +IrLDsd  

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现金帐cash account W^fuScG)c  
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流水帐running account SPN5dE.@  
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暂记帐||未定帐suspense account W4hbK9y  
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过期帐||延滞帐overdue account||pastdue account ="x\`+U  
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杂项帐户sundry account :q=%1~Idla  
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详细帐单||明细表detail account Xua+cVc\y  
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呆帐bad account [`p=(/I&L  
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会计项目title of account +u!0rLb  
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会计薄||帐薄account-book kjEEuEv  
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营业报告书||损益计算表account of budiness||business report i-bJS6  
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借贷细帐||交验帐account rendered /GIxR6i  
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明细帐account stated D<8 HZ%o  
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与…银行开立一户头to open an account with 4!+pc-}-  
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与…银行建立交易to keep account with &krwf ]|  
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继续记帐to keep account P`#Z9 HM4  
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与…有交易to have an account with [[>wB[w  
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作成会计帐||有往来帐项to make out an account with >=UF-xk;  
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清算||清理债务to make up an account kGdt1N[  
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清洁帐目||与…停止交易to close ones account with UNPezHaz  
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结帐to close an account D[_|*9BC  
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清理未付款to ask an account||to demand an account ]wKzE4Z/  
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结清差额to balance the account with .k 3'  
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清算to settle an account||to liquidate an account||to square an account cx}Q2S  
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审查帐目||监查帐目to audit an account D\[h:8k  
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检查帐目to examine an account wjh=Q  
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转入A的帐户to charge the amount to As account <{2e#
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以计帐方式付款to pay on account Ee@4 %/v  
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代理某人||为某人on ones account||on account of one UTf9S>HS  
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为自己计算||独立帐目on ones own account >m#e:[N  
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由某人收益并负风险on ones account and risk||for ones account and risk $2M#qkik-  
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由某人负担for ones account||for account of one /Nr*`l  
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按某人指示||列入某人帐户by order and for account of one 5 *E#*H  
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列入5月份帐目for May account /;tPNp{!dw  
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编入某中帐项下to pass to the account of||to place to the account of 7lS#f1E  
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寄出清算书to send in an account||to send in render an account "dROb}szn  
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支票薄cheque book xS7$%w['  
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支票陈票人cheque drawer 25NTIzI@@  
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持票人cheque holder R|f~>JUF  
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不记名支票cheque to bearer||bearer cheque kPQtQh]y%  
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记名支票||认人支票cheque to order /'Pd`Nxl.  
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到期支票antedated cheque wHIj<"2  
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未到期支票postdated cheque p-%|P]&  
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保付支票certified cheque tX!nsm1  
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未获兑现支票，退票returned cheque G&;j6<hl  
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横线支票crossed cheque Fb/XC:AD  
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普通横线general crossing (Y+N@d  
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特别横线special crossing 0aoHKeP  
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空白支票blank cheque JlK M+UE:  
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失效支票，过期支票stale cheque ](eN@Xi&@  
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普通支票open cheque Z+pom7A"E  
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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 q1mmFIO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `o79g"kxe  
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支票换现金||兑现to cash a cheque #Fu>|2F|  
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清理票款to clear a cheque 2X-l{n;>  
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保证兑现to certify a cheque "Lh   
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填写支票数额to fill up a cheque z"DkFvA  
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支票上划线to cross a cheque &X`u9 V  
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开发支票to make out a cheque RA a[t :|  
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签发支票，开立支票to draw a cheque||to issue a cheque n,P5o_^:  
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透支支票to overdraw a cheque LF*Q!  
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背书支票to endorse a cheque ^T4Ay=~{  
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请付票款||清付票款to pay a cheque||to honour a cheque tn/T6C^)  
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支票退票to dishonour a cheque vxN0,l  
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拒付支票to refuse a cheque -ewQp9)G  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment 7CvD'QW /  
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见票即付持票人payable to bearer s<T?pH  
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支付指定人payable to order p5]_}I`+2  
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已过期||无效out of date||stale fu\s`W6f&  
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请给出票人R/D||refer to drawer hol<dB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QocQowz
 
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文字与数字不一致words and figures differ c{88m/;eP  
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支票 Up?=m^  
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时间已过account closed $iMC/Kym  
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更改处应加盖印章alterations require initials Gbb\h  
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时间已过effects not cleared @FX{M..  
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停止付款payment stopped !Cb=B  
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支票毁损cheque mutilated P/aDd@j  
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汇款||寄钱to remit||to send money ZgF/;8!~V-  
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寄票供取款||支票支付to send a cheque for payment &va*IR  
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寄款人a remitter #O|lfl>}  
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收款人a remittee aL)Hv k:  
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国外汇票foreign Bill zPBfiK_hV  
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国内汇票inland Bill ,wTg$g-$  
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跟单汇票documentary bill Z:^3Fm->+  
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空头汇票accommodation bill GC?S]
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原始汇票original bill J";=d4Sd  
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改写||换新票据renewed bill @#CF".fuN>  
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即期汇票sight bill||bill on demand  2$)mC9  
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…days after date||…days after date…日后付款 19w_tSg  
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…months after date||…months after date…月后付款 >F|qb*Tm7  
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见票后…日付款…days after sight||…days sight j$0zD:ppW  
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见票后…月付款…months after sight||…months sight gE1|lY$NL  
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同组票据set of bills k!9=  
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单张汇票sola of exchange||sole of exchange i<Q&
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远期汇票usance bill||bill at usance e6o/q)9#  

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长期汇票long bill Dl&PL  
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短期汇票short bill C)U #T)  
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逾期汇票overdue bill 2c"/QT  
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宽限日期days of grace ZRX^^yN  

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电汇telegraphic transfer （T.T） I7A7X*  
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邮汇postal order||postal note （Am.）||post office order||money order mn(/E/  
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本票promissory note （P/N） y9=t;qH@|  
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押汇负责书||押汇保证书letter of hypothecation =kwb` Z/a  
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副保||抵押品||付属担保物collateral security KSF5)CZ5  
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担保书trust receipt||letter of indemnity RA#\x.  
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承兑||认付acceptance 9)ACgz&(  
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单张承兑general acceptance 'Na|#tPYI  
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有条件承兑qualified acceptance 58M'r{8_  
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附条件认付conditional acceptance c ,Qw;  
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部分认付partial acceptance   Z}]:x `fXd