[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。   GD< Afni  
会计报表statement of account
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往来帐目account current MX9q )(:  
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现在往来帐||存款额current accout jq
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销货帐account sales %LVk%kz  
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共同计算帐项joint account j|? bva\  
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未决帐项outstanding account /H3,v8J@  
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贷方帐项credit account||creditor account VUNQ@{ST|1  
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借方帐项debit account||debtor account _k j51=  
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应付帐||应付未付帐account payable 9r8{9h:  
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应收帐||应收未收帐account receivable _<3:vyfdC  
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新交易||新帐new account BtqJkdK!;1  
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未决帐||老帐old account )8Q|y  
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现金帐cash account ' !_44  
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流水帐running account 8KAyif@1::  
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暂记帐||未定帐suspense account s*!2oj  
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过期帐||延滞帐overdue account||pastdue account 5T;_k'qe  
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杂项帐户sundry account n"MFC  
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详细帐单||明细表detail account B\("08 x  
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呆帐bad account i;\i4MT  
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会计项目title of account Q% dpGI  
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会计薄||帐薄account-book Cw+ (,1  
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营业报告书||损益计算表account of budiness||business report =L
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借贷细帐||交验帐account rendered ^QnVYTM  
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明细帐account stated @*_K#3  
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与…银行开立一户头to open an account with "jpjBH:c$  
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与…银行建立交易to keep account with SS`\,%aog  
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继续记帐to keep account a v`eA`)S  
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与…有交易to have an account with BHK_=2WYz  
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作成会计帐||有往来帐项to make out an account with zO+nEsf^O  
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清算||清理债务to make up an account <e=0J8V8,i  
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清洁帐目||与…停止交易to close ones account with :4Y|% 7[  
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结帐to close an account x7*}4>|W,I  
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清理未付款to ask an account||to demand an account AI)9E=D%  
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结清差额to balance the account with r|#4+'  
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清算to settle an account||to liquidate an account||to square an account wj?fr?  
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审查帐目||监查帐目to audit an account 7<KRB\)b&  
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检查帐目to examine an account XRz.R/  
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转入A的帐户to charge the amount to As account ;m&f Vp  
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以计帐方式付款to pay on account JLeV@NO  
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代理某人||为某人on ones account||on account of one ({8Q=Gh  
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为自己计算||独立帐目on ones own account 1'g?B `  
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由某人收益并负风险on ones account and risk||for ones account and risk F-ZD6l 9O  
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由某人负担for ones account||for account of one @ce4sSo  
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按某人指示||列入某人帐户by order and for account of one pGOS'.K%t8  
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列入5月份帐目for May account ~L1N1Z)Kk  
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编入某中帐项下to pass to the account of||to place to the account of gNO$WY^  
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寄出清算书to send in an account||to send in render an account f.u{;W  
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支票薄cheque book uD5i5,q1Hs  
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支票陈票人cheque drawer 1k hwwoo  
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持票人cheque holder +\E\&^ZQ  
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不记名支票cheque to bearer||bearer cheque Mu:H'$"'H  
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记名支票||认人支票cheque to order 5<S1,u5  
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到期支票antedated cheque c.XLEjV|  
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未到期支票postdated cheque "C.$qk]  
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保付支票certified cheque SrKF\h%/+  
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未获兑现支票，退票returned cheque l%)XPb2$J  
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横线支票crossed cheque m1cyCD  
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普通横线general crossing <&NR3^Eq  
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特别横线special crossing }Jc^p  
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空白支票blank cheque (kSkbwu  
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失效支票，过期支票stale cheque 6m{3GKaW~  
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普通支票open cheque Di L@NU!$q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4ASc`w*0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f&,.h"b
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支票换现金||兑现to cash a cheque > vahj,CZZ  
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清理票款to clear a cheque 's9)\LS>p  
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保证兑现to certify a cheque h;Bol  
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填写支票数额to fill up a cheque {:"bX~<^  
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支票上划线to cross a cheque .IgCC_C9  
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开发支票to make out a cheque $}jSIn=~|t  
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签发支票，开立支票to draw a cheque||to issue a cheque Bkcs4 x  
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透支支票to overdraw a cheque {? 6]_J  
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背书支票to endorse a cheque }96^OQPE  
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请付票款||清付票款to pay a cheque||to honour a cheque p{88v3b6  
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支票退票to dishonour a cheque UGAP$_j ]P  
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拒付支票to refuse a cheque j]jwQRe  
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拒付支票to stop payment of a cheque "zYlddh  
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提示要求付款to present for payment >8QLo8)3C  
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见票即付持票人payable to bearer cE[4CCpy  
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支付指定人payable to order `2}Mz9m k  
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已过期||无效out of date||stale T
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请给出票人R/D||refer to drawer V)C4 sG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q.@9"&)t  
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文字与数字不一致words and figures differ 0]fzjiaGt  
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支票 A+_361KH  
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时间已过account closed X=8y$Yy  
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更改处应加盖印章alterations require initials "sdzm%  
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时间已过effects not cleared 'H0uvvhOp  
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停止付款payment stopped j  Jt"=  
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支票毁损cheque mutilated C8W#$a  
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汇款||寄钱to remit||to send money m:SG1m_6  
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寄票供取款||支票支付to send a cheque for payment Pqu]?X  
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寄款人a remitter e ?sMOBPlv  
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收款人a remittee Td(eNe_4T  
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国外汇票foreign Bill ![1+=F!  
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国内汇票inland Bill {G.W?  
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跟单汇票documentary bill 3EkCM_]  
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空头汇票accommodation bill 7XzhKA6  
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原始汇票original bill X<8?>#  
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改写||换新票据renewed bill  Fc&3tw"g  
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即期汇票sight bill||bill on demand (fA>@
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…days after date||…days after date…日后付款 I|n?32F  
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…months after date||…months after date…月后付款 ZWmS6?L.  
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见票后…日付款…days after sight||…days sight "_^vQ1M]Z  
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见票后…月付款…months after sight||…months sight tgyW:<iv  
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同组票据set of bills )-\C{>  
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单张汇票sola of exchange||sole of exchange **V8a-@  
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远期汇票usance bill||bill at usance {j6$'v)0  
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长期汇票long bill "4IrW6B$9  
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短期汇票short bill  Sa[?B  
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逾期汇票overdue bill Z9G4in8  
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宽限日期days of grace SBy{sbx4&F  
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电汇telegraphic transfer （T.T） :7M%/#Fy  
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邮汇postal order||postal note （Am.）||post office order||money order **$kWbS  
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本票promissory note （P/N） 2TG2< wqvE  
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押汇负责书||押汇保证书letter of hypothecation |}2/:f#Iz*  
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副保||抵押品||付属担保物collateral security *8Su:=*b  
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担保书trust receipt||letter of indemnity <ne?;P1L  
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承兑||认付acceptance ])G|
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单张承兑general acceptance T+x /J]A  
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有条件承兑qualified acceptance qRgFVX+vc  
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附条件认付conditional acceptance QOgGL1)7-  
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部分认付partial acceptance   [NJ2rQ/w7