[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。   kL8rqv^  
会计报表statement of account w;'XqpP$*|  
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往来帐目account current }UPC~kC+Z  
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现在往来帐||存款额current accout qo[[P)tq  
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销货帐account sales p:08q B|uQ  
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共同计算帐项joint account orjtwF>^  
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未决帐项outstanding account u}du@Aq  
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贷方帐项credit account||creditor account ;@Zuet  
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借方帐项debit account||debtor account C^ZoYf8+"m  
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应付帐||应付未付帐account payable (OiV IH  
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应收帐||应收未收帐account receivable ;"M6}5dQ4  
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新交易||新帐new account rl}<&aPH  
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未决帐||老帐old account 0OO[@Ht  
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现金帐cash account $b`nV4p  
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流水帐running account S%- k
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暂记帐||未定帐suspense account wN.
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过期帐||延滞帐overdue account||pastdue account =\lw.59  
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杂项帐户sundry account '> ib K|  
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详细帐单||明细表detail account Z[Tou  
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呆帐bad account 1)k+v17]f5  
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会计项目title of account OMK,L:poC  
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会计薄||帐薄account-book yx Om=V  
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营业报告书||损益计算表account of budiness||business report ?Kgb-bXB  
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借贷细帐||交验帐account rendered wF`Y ,@  
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明细帐account stated s|WwB
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与…银行开立一户头to open an account with (6$P/k8  
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与…银行建立交易to keep account with Imv#7{ndq  
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继续记帐to keep account t~(jA9n  

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与…有交易to have an account with 3SIqod;%  
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作成会计帐||有往来帐项to make out an account with I]C
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清算||清理债务to make up an account _;03R{e*  
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清洁帐目||与…停止交易to close ones account with R1H^CJ=v0  
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结帐to close an account {|u"I@M*O  
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清理未付款to ask an account||to demand an account T`!R ki%~  
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结清差额to balance the account with XX/gS=NE#.  
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清算to settle an account||to liquidate an account||to square an account Kd-
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审查帐目||监查帐目to audit an account lfj
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检查帐目to examine an account w1G(s$;C  
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转入A的帐户to charge the amount to As account Q!P%duO  
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以计帐方式付款to pay on account -LiGO#U  
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代理某人||为某人on ones account||on account of one M)ET1ZM  
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为自己计算||独立帐目on ones own account VwI  
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由某人收益并负风险on ones account and risk||for ones account and risk .hW >#  
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由某人负担for ones account||for account of one H=BI%Z  
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按某人指示||列入某人帐户by order and for account of one y tY\&m  
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列入5月份帐目for May account aLg,-@  
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编入某中帐项下to pass to the account of||to place to the account of ''9]`B,:a0  
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寄出清算书to send in an account||to send in render an account 9^!.!%6O$  
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支票薄cheque book US)i"l7:H*  
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支票陈票人cheque drawer W $jRS  
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持票人cheque holder cI[i v  
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不记名支票cheque to bearer||bearer cheque =-oP,$k  
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记名支票||认人支票cheque to order P.>fkO1\  
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到期支票antedated cheque $@6q5Iz!&  
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未到期支票postdated cheque pbG-uH^  
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保付支票certified cheque 7d.H8C2  
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未获兑现支票，退票returned cheque y3(~8n  
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横线支票crossed cheque kR1 12J9P  
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普通横线general crossing 1 ?)h-aN  
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特别横线special crossing ,r3`u2)  
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空白支票blank cheque lrPIXIM  
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失效支票，过期支票stale cheque M`7lYw\Or!  
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普通支票open cheque 0{d)f1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YpZuAJm<2_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque g9Dynm5  
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清理票款to clear a cheque q(46v`u  
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保证兑现to certify a cheque `)8SIx  
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填写支票数额to fill up a cheque //3fgol y  
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支票上划线to cross a cheque hBz>E 4mEv  
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开发支票to make out a cheque 7^!iGhI]r  
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签发支票，开立支票to draw a cheque||to issue a cheque a
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透支支票to overdraw a cheque zDm3$P=  
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背书支票to endorse a cheque H:Q4!<  
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请付票款||清付票款to pay a cheque||to honour a cheque wrJ"(:VZ  
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支票退票to dishonour a cheque Rb^G~82d?  
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拒付支票to refuse a cheque AYs
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拒付支票to stop payment of a cheque fC}u
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提示要求付款to present for payment %Yg|QBm|  
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见票即付持票人payable to bearer ^FTS'/Q  
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支付指定人payable to order I2)2'j,B  
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已过期||无效out of date||stale _Db&f}.`  
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请给出票人R/D||refer to drawer #oR@!?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HRCnjem/v\  
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文字与数字不一致words and figures differ M[u6+`  
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支票 gC_KT,=H;  
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时间已过account closed   BJg  

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更改处应加盖印章alterations require initials gr@Ril^  
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时间已过effects not cleared Zdfh*MHMg  
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停止付款payment stopped }EJ/H3<  
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支票毁损cheque mutilated @Q;s[Kg{!  
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汇款||寄钱to remit||to send money G68@(<
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寄票供取款||支票支付to send a cheque for payment e,W,NnCICj  
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寄款人a remitter (Fq:G
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收款人a remittee >[~7fxjK-  
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国外汇票foreign Bill %&q}5Y4!  
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国内汇票inland Bill ~l*<LXp8  
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跟单汇票documentary bill )}t't"  
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空头汇票accommodation bill &|db}\jT  
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原始汇票original bill .`V$j.a  
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改写||换新票据renewed bill R^P>yk8  
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即期汇票sight bill||bill on demand 5,g +OY=\  
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…days after date||…days after date…日后付款 rjO{B`sV*  
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…months after date||…months after date…月后付款 y_=y%  

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见票后…日付款…days after sight||…days sight >7%T%2N  
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见票后…月付款…months after sight||…months sight /bB4ec8!  
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同组票据set of bills a*U[;(  
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单张汇票sola of exchange||sole of exchange 3zD#V3=  
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远期汇票usance bill||bill at usance Af]zv~uM  
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长期汇票long bill d\]KG(T  
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短期汇票short bill 8VMA~7^  
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逾期汇票overdue bill Qr$ 7 U6
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宽限日期days of grace p7;K] AW  
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电汇telegraphic transfer （T.T） o OpEpQ}}q  
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邮汇postal order||postal note （Am.）||post office order||money order qm !oJL  
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本票promissory note （P/N） 63=&??4  
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押汇负责书||押汇保证书letter of hypothecation 6GunEYK!N8  
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副保||抵押品||付属担保物collateral security `KA==;0  
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担保书trust receipt||letter of indemnity }? / Blr  
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承兑||认付acceptance NgyEy n \  
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单张承兑general acceptance :VlA2Ih&q  
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有条件承兑qualified acceptance gdf0  
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附条件认付conditional acceptance lg-_[!4Z  
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部分认付partial acceptance   9lYfII}4(