[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。   %&V<kH"7Q{  
会计报表statement of account \$yI'q  
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往来帐目account current 4_F<jx,G  
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现在往来帐||存款额current accout ' f}^/`J  
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销货帐account sales >Cb% `pe  
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共同计算帐项joint account lh(A=hn"n  
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未决帐项outstanding account !MTm4Ls  
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贷方帐项credit account||creditor account f|m.v +7k  
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借方帐项debit account||debtor account 85w D<bN27  
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应付帐||应付未付帐account payable E@0wt^  
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应收帐||应收未收帐account receivable (J\D"4 q  
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未决帐||老帐old account j MW|B  
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现金帐cash account :}+U?8/"7  
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流水帐running account i:qc2#O:J  
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暂记帐||未定帐suspense account ,(OA5%A9zK  
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过期帐||延滞帐overdue account||pastdue account S4~^HvMG[Y  
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杂项帐户sundry account Y5c( U)R8  
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详细帐单||明细表detail account 6&.[:IHw  
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呆帐bad account FRs5 Pb1  
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会计项目title of account c6BaC@2  
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会计薄||帐薄account-book J[VQ6 fD%  
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营业报告书||损益计算表account of budiness||business report =qIJXV  
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借贷细帐||交验帐account rendered M~ynJ@q  
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明细帐account stated pBK[j([  
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与…银行开立一户头to open an account with 2MtaOG2l&q  
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与…银行建立交易to keep account with K'1rS[^>R  
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继续记帐to keep account K V 4>(  
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与…有交易to have an account with /oe="/y6  
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作成会计帐||有往来帐项to make out an account with  <&$!;d8  
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清算||清理债务to make up an account a&PoUwG  
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清洁帐目||与…停止交易to close ones account with 4i/TEHQ  
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结帐to close an account 4s0>QD$J  
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清理未付款to ask an account||to demand an account fv<
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结清差额to balance the account with %DzS~5$G  
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清算to settle an account||to liquidate an account||to square an account F!^ Y!Y@H  
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审查帐目||监查帐目to audit an account "+Xwc+v^  
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检查帐目to examine an account %oC]Rpdu  
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转入A的帐户to charge the amount to As account J"FKd3~:E  
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以计帐方式付款to pay on account X3X~`~bAD  
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代理某人||为某人on ones account||on account of one &AOw(?2  
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为自己计算||独立帐目on ones own account ] p'+ F  
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由某人收益并负风险on ones account and risk||for ones account and risk OkA-=M)RI:  
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由某人负担for ones account||for account of one ( 9dV%#G\  
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按某人指示||列入某人帐户by order and for account of one l]3g6c  
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列入5月份帐目for May account PX2Ejrwj  
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编入某中帐项下to pass to the account of||to place to the account of |[k6 X=5  
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寄出清算书to send in an account||to send in render an account .7E-  
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支票薄cheque book 2Ni{wg"  
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支票陈票人cheque drawer 9n8;eE08  
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持票人cheque holder ~}4H=[Zu  
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不记名支票cheque to bearer||bearer cheque F)DL/';  
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记名支票||认人支票cheque to order /xsa-F  
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到期支票antedated cheque y=
  
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未到期支票postdated cheque wJ IJPYTK  
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保付支票certified cheque [ddEt  
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未获兑现支票，退票returned cheque #"7:NR^H^  
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横线支票crossed cheque VT'$lB%IK  
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普通横线general crossing Eda sGCo  
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特别横线special crossing eh)J'G]G  
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空白支票blank cheque ao7|8[  
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失效支票，过期支票stale cheque wlKL|N  
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普通支票open cheque 4>5%SzZT\3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ir}&|"~H
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u\t ;  
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支票换现金||兑现to cash a cheque Q&F@[k  
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清理票款to clear a cheque y*7ht {B  
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保证兑现to certify a cheque jN* A"m  
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填写支票数额to fill up a cheque \8t g7Sdq  
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支票上划线to cross a cheque qKSM*k~  
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开发支票to make out a cheque ?29 KvT;#]  
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签发支票，开立支票to draw a cheque||to issue a cheque v-Br
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透支支票to overdraw a cheque iT|+<h  
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背书支票to endorse a cheque {+r?gJ  
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请付票款||清付票款to pay a cheque||to honour a cheque I;xTyhUd  
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支票退票to dishonour a cheque z5i!GJB  
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拒付支票to refuse a cheque '+}hVfN  
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拒付支票to stop payment of a cheque :
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提示要求付款to present for payment h{h=',o1  
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见票即付持票人payable to bearer .<j8>1  
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支付指定人payable to order *PMql$  
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已过期||无效out of date||stale ,Tr12#D:  
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请给出票人R/D||refer to drawer _>aesp%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w?5b:W
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文字与数字不一致words and figures differ Y

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支票 L8$7^muad  
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时间已过account closed :J<S-d=  
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更改处应加盖印章alterations require initials O-G@To3\  
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时间已过effects not cleared :N[2*
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停止付款payment stopped .6tz ^4  
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支票毁损cheque mutilated BHU[Rz7x  
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汇款||寄钱to remit||to send money HL)1{[|`  
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寄票供取款||支票支付to send a cheque for payment [OT@gp:  
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寄款人a remitter zxj!ihs<  
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收款人a remittee ?,Hk]Rl3  
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国外汇票foreign Bill 7IvCMb&%R  
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国内汇票inland Bill \t1vYIY]T  
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跟单汇票documentary bill }??q{B@v  
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空头汇票accommodation bill QzS{2Y[OQ  
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原始汇票original bill XM)|v|  
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改写||换新票据renewed bill me9RnPe:  
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即期汇票sight bill||bill on demand +6>Pp[%  
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…days after date||…days after date…日后付款 "5e]-u'  
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…months after date||…months after date…月后付款 bb<Vh2b>R  
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见票后…日付款…days after sight||…days sight R52!pB0[  
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见票后…月付款…months after sight||…months sight InDR\=o  
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同组票据set of bills X(1.Hjh  
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单张汇票sola of exchange||sole of exchange |)lo<}{  
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远期汇票usance bill||bill at usance 7z$+ *]9-  
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长期汇票long bill qlzL<  
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短期汇票short bill II2oV}7?  
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逾期汇票overdue bill Xak~He  
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宽限日期days of grace %AJdtJ@0H  
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电汇telegraphic transfer （T.T） O 8fh'
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邮汇postal order||postal note （Am.）||post office order||money order bySw#h_  
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本票promissory note （P/N） >sP;B5S  
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押汇负责书||押汇保证书letter of hypothecation c1Hv^*Y  
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副保||抵押品||付属担保物collateral security R"tLu/Sn  
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担保书trust receipt||letter of indemnity ;\H2U.  
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承兑||认付acceptance Y/4B*>kl  
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单张承兑general acceptance y)=
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有条件承兑qualified acceptance +`9T?:fu  
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附条件认付conditional acceptance GB{%4)%6  
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部分认付partial acceptance   e}Db-7B_~