[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。   $&C~Qti|G  
会计报表statement of account gZ^'hW-{  
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往来帐目account current `L=d72:  
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现在往来帐||存款额current accout |k:ecw  
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销货帐account sales 0[O."9  
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共同计算帐项joint account RXbhuI  
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未决帐项outstanding account @uJ^k >B  
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贷方帐项credit account||creditor account jmH=W)  
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借方帐项debit account||debtor account h,(f3Ik0O  
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应付帐||应付未付帐account payable 
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应收帐||应收未收帐account receivable !gKz=-C  
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新交易||新帐new account R=ipK63  
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未决帐||老帐old account ydx-`yg#  
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现金帐cash account M< 1rQW'  
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流水帐running account  uK_R#^  
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暂记帐||未定帐suspense account Vo; B#lK  
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过期帐||延滞帐overdue account||pastdue account CL%+
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杂项帐户sundry account ER)<Twj  
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详细帐单||明细表detail account eKT'd#o2R  
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呆帐bad account 2o\GU  
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会计项目title of account ~nSGN%  
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会计薄||帐薄account-book 1q &gTvIp  
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营业报告书||损益计算表account of budiness||business report _1? PN8  
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借贷细帐||交验帐account rendered FQ72VY  
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明细帐account stated BUozpqN}  
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与…银行开立一户头to open an account with g3i !>  
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与…银行建立交易to keep account with aKly1G  
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继续记帐to keep account A^a9,T  
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与…有交易to have an account with F>F&+63Q-  
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作成会计帐||有往来帐项to make out an account with cE*Gd^  
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清算||清理债务to make up an account xV h-Mx+M  
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清洁帐目||与…停止交易to close ones account with D/jS4'$vA  
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结帐to close an account 8^H <dR  
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清理未付款to ask an account||to demand an account 8: KlU(J  
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结清差额to balance the account with .<|7BHL  
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清算to settle an account||to liquidate an account||to square an account mn=G6h T}W  
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审查帐目||监查帐目to audit an account Um k9  
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检查帐目to examine an account _fH.#C  
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转入A的帐户to charge the amount to As account 89>U Koc?  
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以计帐方式付款to pay on account mis cmD  
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代理某人||为某人on ones account||on account of one R4<}kA,.  
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为自己计算||独立帐目on ones own account {XMF26C#  
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由某人收益并负风险on ones account and risk||for ones account and risk ]7C=.'Y  
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由某人负担for ones account||for account of one 'H<0:bQ=I  
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按某人指示||列入某人帐户by order and for account of one }fW@8ji\  
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列入5月份帐目for May account TOo0rcl  
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编入某中帐项下to pass to the account of||to place to the account of Gb6t`dSzz  
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寄出清算书to send in an account||to send in render an account Ey$J.qw3  
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支票薄cheque book Gxu&o%x[  
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支票陈票人cheque drawer JPQ[JD^]  
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持票人cheque holder wt4uzg8  
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不记名支票cheque to bearer||bearer cheque F gM<2$h  
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记名支票||认人支票cheque to order c#M'Mye  
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到期支票antedated cheque rr fL[  
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未到期支票postdated cheque 5K13   
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保付支票certified cheque "h'0&ZP~_  
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未获兑现支票，退票returned cheque Xxcv5.ug  
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横线支票crossed cheque 1TbY,3W  
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普通横线general crossing DytH} U"  
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特别横线special crossing zRPX mu{t  
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空白支票blank cheque I`k aAOe  
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失效支票，过期支票stale cheque iLw O4i  
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普通支票open cheque hXdc5 ?i?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &3lg\&"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wjW>#DE  
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支票换现金||兑现to cash a cheque ]2\|<.  
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清理票款to clear a cheque fCTdM+t  
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保证兑现to certify a cheque Sc'z vlq  
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填写支票数额to fill up a cheque qeLfO  
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支票上划线to cross a cheque x`K<z J  
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开发支票to make out a cheque zu}oeAQc$  
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签发支票，开立支票to draw a cheque||to issue a cheque 9I>qD  
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透支支票to overdraw a cheque 9x@( K|  
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背书支票to endorse a cheque 734)s  
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请付票款||清付票款to pay a cheque||to honour a cheque ~t7?5b?*\  
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支票退票to dishonour a cheque ("07t/||  
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拒付支票to refuse a cheque xR;>n[ 6  
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拒付支票to stop payment of a cheque }jHS  
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提示要求付款to present for payment iAD'MB  
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见票即付持票人payable to bearer !9A6DWAE$  
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支付指定人payable to order 3 RB+  
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已过期||无效out of date||stale ~[n]la  
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请给出票人R/D||refer to drawer }AfX
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #r5IwyL  
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文字与数字不一致words and figures differ t Qo)*z  
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支票 r~f*aD  
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时间已过account closed 9*fA:*T  
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更改处应加盖印章alterations require initials } @r|o:I  
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时间已过effects not cleared + t
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停止付款payment stopped SNLZU%jan  
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支票毁损cheque mutilated pTzwyj!SD  
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汇款||寄钱to remit||to send money %P3|#0yg0  
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寄票供取款||支票支付to send a cheque for payment rN$U%\.I  
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寄款人a remitter .8.4!6~@  
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收款人a remittee ]t2zwHo#  
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国外汇票foreign Bill MC'2;,  
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国内汇票inland Bill /Jcf
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跟单汇票documentary bill {fd/:B 7T  

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空头汇票accommodation bill G5l?c@ o  
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原始汇票original bill z~m{'O `  
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改写||换新票据renewed bill ~[N"Q|D3Y  
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即期汇票sight bill||bill on demand |_h$}~;  
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…days after date||…days after date…日后付款 gs:V4$(p4  
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…months after date||…months after date…月后付款 cWU9mzsE  
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见票后…日付款…days after sight||…days sight ):L ; P)  
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见票后…月付款…months after sight||…months sight ! N!A%  
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同组票据set of bills c$fYK  
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单张汇票sola of exchange||sole of exchange {/2 _"H3:  
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远期汇票usance bill||bill at usance ytyX:e"  
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长期汇票long bill YVW`|'7)|  
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短期汇票short bill ]w5j?h"b  
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逾期汇票overdue bill wgcKeT
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宽限日期days of grace %SC%#_7  
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电汇telegraphic transfer （T.T） B4 RP~^  
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邮汇postal order||postal note （Am.）||post office order||money order @#1T-*  
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本票promissory note （P/N） 1MYA/l$  
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押汇负责书||押汇保证书letter of hypothecation E,gpi  
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副保||抵押品||付属担保物collateral security \agT#tTJ  
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担保书trust receipt||letter of indemnity ?L(y8b}F(  
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承兑||认付acceptance 0~=>:^H'`q  
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单张承兑general acceptance -,
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有条件承兑qualified acceptance `\M}~  
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附条件认付conditional acceptance h%+ 6y  
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部分认付partial acceptance   ;Vlt4,s)