[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。   i(k]}Di:  
会计报表statement of account l6C^,xU~IX  
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往来帐目account current y+PiH  
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现在往来帐||存款额current accout u*<G20~A  
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销货帐account sales )/hb9+S  
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共同计算帐项joint account U1>VKP;5Nn  
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未决帐项outstanding account ^r7- |  
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贷方帐项credit account||creditor account Z]I[?$y  
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借方帐项debit account||debtor account ?\Q
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应付帐||应付未付帐account payable /;%[:x  
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应收帐||应收未收帐account receivable "e4hPY#  
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新交易||新帐new account |(e`V  
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未决帐||老帐old account U!"+~d)  
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现金帐cash account t@Qs&DZ7k  
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流水帐running account &Bbs\ ;  
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暂记帐||未定帐suspense account 8>TDrpT}  
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过期帐||延滞帐overdue account||pastdue account Mg.xGST  
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杂项帐户sundry account )o'&f"/  
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详细帐单||明细表detail account T?W`g>yM  
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呆帐bad account />(e.)f  
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会计项目title of account w%Tcx^:  
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会计薄||帐薄account-book z#*w Na&@[  
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营业报告书||损益计算表account of budiness||business report QfJ?'*  

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借贷细帐||交验帐account rendered +]/_gz  
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明细帐account stated I~EQuQ>=  
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与…银行开立一户头to open an account with IC>OxYg*  
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与…银行建立交易to keep account with "BZ6G`  
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继续记帐to keep account "0Uh(9Fv  
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与…有交易to have an account with hN$6Kx>{  
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作成会计帐||有往来帐项to make out an account with Ath^UKO"  
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清算||清理债务to make up an account 8=OK8UaU  
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清洁帐目||与…停止交易to close ones account with |5S/h{gq  
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结帐to close an account =wH
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清理未付款to ask an account||to demand an account Ac!,#Fq  
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结清差额to balance the account with b}4k-hZL  
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清算to settle an account||to liquidate an account||to square an account CPc<!CC  
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审查帐目||监查帐目to audit an account I9P<!#q>  
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检查帐目to examine an account y]Q G;  
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转入A的帐户to charge the amount to As account }LQ*vD-Jj  
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以计帐方式付款to pay on account %0T/>:1[E  
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代理某人||为某人on ones account||on account of one Wh[+cH"M  
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为自己计算||独立帐目on ones own account f%9EZ+OP  
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由某人收益并负风险on ones account and risk||for ones account and risk {H s""/sb  
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由某人负担for ones account||for account of one Zzr+p.  
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按某人指示||列入某人帐户by order and for account of one adtK$@Yeg  
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列入5月份帐目for May account ,pir,Eozg  
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编入某中帐项下to pass to the account of||to place to the account of {OP-9P=p  
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寄出清算书to send in an account||to send in render an account _v4
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支票薄cheque book f2[z)j7  
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支票陈票人cheque drawer DU$]e1  
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持票人cheque holder Q@%VJPLv.  
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不记名支票cheque to bearer||bearer cheque R+lKQAyC0=  
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记名支票||认人支票cheque to order ~b5aT;ObR  
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到期支票antedated cheque |U1X~\""  
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未到期支票postdated cheque V!c
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保付支票certified cheque wGd8q xa  
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未获兑现支票，退票returned cheque Qz{:m  
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横线支票crossed cheque 9XF+? x  
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普通横线general crossing / !jd%,G  
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特别横线special crossing M=26@ n  
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空白支票blank cheque Wh(V?!^@5  
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失效支票，过期支票stale cheque #`);UAf  
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普通支票open cheque h?bm1e5kE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $}aL Fb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H;G*tje/M  
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支票换现金||兑现to cash a cheque KF
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清理票款to clear a cheque B+*F?k[  
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保证兑现to certify a cheque (4>k+ H  
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填写支票数额to fill up a cheque Fj7cI +  
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支票上划线to cross a cheque -wW%+wH
 
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开发支票to make out a cheque <nvz*s  
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签发支票，开立支票to draw a cheque||to issue a cheque 5WP) na6"  
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透支支票to overdraw a cheque aHXd1\6m  
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背书支票to endorse a cheque }(hx$G^M  
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请付票款||清付票款to pay a cheque||to honour a cheque }~:`9PV)Z%  
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支票退票to dishonour a cheque ^GD"aerNr  
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拒付支票to refuse a cheque -S"YEH9  
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拒付支票to stop payment of a cheque ,ZHIXylZ  
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提示要求付款to present for payment H!y1&   
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见票即付持票人payable to bearer E].hoq7WiB  
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支付指定人payable to order
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已过期||无效out of date||stale Cvry
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请给出票人R/D||refer to drawer "oz : & #+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P(a!I{A(  
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文字与数字不一致words and figures differ &b'IYoe  
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支票 "m,)3zND3  
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时间已过account closed <|8N\FU{  
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更改处应加盖印章alterations require initials "A\h+q-  
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时间已过effects not cleared 6i'GM`>w  
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停止付款payment stopped ^%ZbjJ7|j  
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支票毁损cheque mutilated qQjd@J}^  
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汇款||寄钱to remit||to send money FxU a5n  
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寄票供取款||支票支付to send a cheque for payment T,@s.v  
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寄款人a remitter "`Q&s  
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收款人a remittee hZ_@U?^  
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国外汇票foreign Bill }TQa<;Q  
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国内汇票inland Bill *Xcqnu('  
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跟单汇票documentary bill 2nf<RE>  
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空头汇票accommodation bill 5'\detV_  
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原始汇票original bill "7q!u,u  
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改写||换新票据renewed bill `G0k)eW
 
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即期汇票sight bill||bill on demand 40%fOu,u`  
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…days after date||…days after date…日后付款 +=:_a$98  
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…months after date||…months after date…月后付款 5^D094J|^  
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见票后…日付款…days after sight||…days sight u*f`\vs   
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见票后…月付款…months after sight||…months sight S B~opN  
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同组票据set of bills k%3)J"|/  
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单张汇票sola of exchange||sole of exchange 3[j,d]\|  
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远期汇票usance bill||bill at usance OK)>QGl  
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长期汇票long bill Fv7]1EO.  
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短期汇票short bill tA^+RO4  
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逾期汇票overdue bill :2H]DDg(  
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宽限日期days of grace "f8,9@  
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电汇telegraphic transfer （T.T） cpl Ny?UIC  
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邮汇postal order||postal note （Am.）||post office order||money order K>vl o/#!  
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本票promissory note （P/N） VQ,5&-9Y3  
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押汇负责书||押汇保证书letter of hypothecation kkfBVmuW  

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副保||抵押品||付属担保物collateral security .?rs5[th*  
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担保书trust receipt||letter of indemnity k~so+k&=b  
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承兑||认付acceptance nTc#I~\  
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单张承兑general acceptance s-5#P,Lw  
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有条件承兑qualified acceptance s0]ZE\`H>  
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附条件认付conditional acceptance 5FuV=Yuc  
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部分认付partial acceptance   JL!^ R_b&c