[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。   [E4#|w  
会计报表statement of account l]KxUkA+  
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往来帐目account current Q*
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现在往来帐||存款额current accout oO~LiK>  
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销货帐account sales \KT}T  
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共同计算帐项joint account g=_@j`  
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未决帐项outstanding account .m_-L Y-  
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贷方帐项credit account||creditor account *:hHlH* t1  
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借方帐项debit account||debtor account BaUcmF2Q  
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应付帐||应付未付帐account payable Fi_JF;  
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应收帐||应收未收帐account receivable #gd`X|<Ch  
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新交易||新帐new account }[m,HA<j  
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未决帐||老帐old account K|g+Wt^tQ  
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现金帐cash account -VVJf5/  
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流水帐running account j`A3N7;  
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暂记帐||未定帐suspense account l'0fRQc  
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过期帐||延滞帐overdue account||pastdue account Tz{f5c&  
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杂项帐户sundry account 3(n+5~{e  
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详细帐单||明细表detail account  a8wQ,  
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呆帐bad account mv;;0xH  
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会计项目title of account B{ptP4As-  
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会计薄||帐薄account-book =Mby;wQ?|  
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营业报告书||损益计算表account of budiness||business report R@[gkj  
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借贷细帐||交验帐account rendered S_ELV#X  
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明细帐account stated e#/SFI0m  
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与…银行开立一户头to open an account with 94CHxv  
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与…银行建立交易to keep account with C1ZuDL)e  
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继续记帐to keep account k`u.:C&  
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与…有交易to have an account with pX LXkF?  
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作成会计帐||有往来帐项to make out an account with Mr6q7  
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清算||清理债务to make up an account 'i5,2vT0  
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清洁帐目||与…停止交易to close ones account with =`W#R  
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结帐to close an account t8_i[Hw6D  
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清理未付款to ask an account||to demand an account 4ynGXJmMlR  
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结清差额to balance the account with <[Y@
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清算to settle an account||to liquidate an account||to square an account K^f&+`v6_  
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审查帐目||监查帐目to audit an account jk9/EmV*r  
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检查帐目to examine an account /Ps5Og  
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转入A的帐户to charge the amount to As account {T'M4y=)i  
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以计帐方式付款to pay on account .\}nDT  
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代理某人||为某人on ones account||on account of one (_Ky'.  
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为自己计算||独立帐目on ones own account u.9syr  
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由某人收益并负风险on ones account and risk||for ones account and risk 6!$
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由某人负担for ones account||for account of one !63]t?QXMG  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account 5"mH6%d :8  
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编入某中帐项下to pass to the account of||to place to the account of xjH({(/B>a  
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寄出清算书to send in an account||to send in render an account j:P(,M
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支票薄cheque book 1;"DIsz@d  
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支票陈票人cheque drawer |DkK7gw  
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持票人cheque holder ':#DROe!  
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不记名支票cheque to bearer||bearer cheque |<!xD iB  
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记名支票||认人支票cheque to order 3e ?J#;  
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到期支票antedated cheque 5nS}h76mZ  
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未到期支票postdated cheque \%Lj !\  
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保付支票certified cheque L17{W4  
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未获兑现支票，退票returned cheque k\Z@B!VAq  
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横线支票crossed cheque mu$rG3M  
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普通横线general crossing NuR3]Ja\0  
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特别横线special crossing ui<Mnm_T;d  
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空白支票blank cheque L7n
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失效支票，过期支票stale cheque &?Z<"+B8S  
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普通支票open cheque Mw|lEctN0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FYIz_GTk  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )0zg1z  
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支票换现金||兑现to cash a cheque rm4t  
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清理票款to clear a cheque m'WGK`WIm  
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保证兑现to certify a cheque NL&![;  
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填写支票数额to fill up a cheque A`1
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支票上划线to cross a cheque &Z%'xAOGR  
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开发支票to make out a cheque #rQT)n  
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签发支票，开立支票to draw a cheque||to issue a cheque qdo_YPG  
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透支支票to overdraw a cheque x\pygzQ/  
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背书支票to endorse a cheque |-xKH.'n  
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque P_(<?0 l  
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拒付支票to refuse a cheque jV' tcFr4  
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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 PMe3Or@  
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见票即付持票人payable to bearer Z|j\_VKhl  
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支付指定人payable to order Pz-=Eq  
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已过期||无效out of date||stale fa,;Sw  
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请给出票人R/D||refer to drawer s"l ^v5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |2&|#K4k^  
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文字与数字不一致words and figures differ Rr>""  
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支票 #M92=IH   
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时间已过account closed *'R2Lo<C  
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更改处应加盖印章alterations require initials i(kr#XsU  
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时间已过effects not cleared XU$\.g p-  
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停止付款payment stopped <(Ktf0'__  
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支票毁损cheque mutilated 5v
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汇款||寄钱to remit||to send money m C84fss  
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寄票供取款||支票支付to send a cheque for payment eh$T 3_#q  
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寄款人a remitter xsXf_gGu  
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收款人a remittee 0G/_"}@  
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国外汇票foreign Bill Sc&p*G  
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国内汇票inland Bill Fv9n>%W&  
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跟单汇票documentary bill 8VZLwhj  
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空头汇票accommodation bill a]_eSU@  
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原始汇票original bill `1"Xj ^ YM  
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改写||换新票据renewed bill |\ 4cQ  
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即期汇票sight bill||bill on demand QAh6!<.;@  
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…days after date||…days after date…日后付款 lVQy {`Ns  
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…months after date||…months after date…月后付款 ygquQhf5  
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见票后…日付款…days after sight||…days sight zwJVi9sO  
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见票后…月付款…months after sight||…months sight /NFcIU  
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同组票据set of bills B)4>:j:{?W  
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单张汇票sola of exchange||sole of exchange h^$c  
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远期汇票usance bill||bill at usance z(&~O;;N#  
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长期汇票long bill eDPmUlC+-  
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短期汇票short bill Mli`[8@(  
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逾期汇票overdue bill u:0M,Ye  
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宽限日期days of grace V]$Tbxg  
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电汇telegraphic transfer （T.T） o@&dd NO  
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邮汇postal order||postal note （Am.）||post office order||money order xrPC  
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本票promissory note （P/N） =7U_ jDME  
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押汇负责书||押汇保证书letter of hypothecation ,9C~%c0Pw  
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副保||抵押品||付属担保物collateral security Dr!g$,9  
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担保书trust receipt||letter of indemnity dk^Uf84.Gr  
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承兑||认付acceptance VHlN;6Qlff  
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单张承兑general acceptance / ao|v  
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有条件承兑qualified acceptance 5Cp6$V|/kv  
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附条件认付conditional acceptance v?U;o&L(  
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部分认付partial acceptance   csPziH$wl