[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。   y^, "gD  
会计报表statement of account Zr5'TZ`$  
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往来帐目account current tI `w;e%HN  
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现在往来帐||存款额current accout ~;TV74~rr  

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销货帐account sales 20n%o&kG]8  
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共同计算帐项joint account }1l}-w`F  
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未决帐项outstanding account [;)~nPjI  
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贷方帐项credit account||creditor account "tpvENz2s  
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借方帐项debit account||debtor account % cU-5\xF  
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应付帐||应付未付帐account payable :/ ~):tM  
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应收帐||应收未收帐account receivable r7zf+a]  
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新交易||新帐new account &pa)Ee>  
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未决帐||老帐old account e,PQ)1  
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现金帐cash account \mqhugy  
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流水帐running account (\5<GCW-  
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暂记帐||未定帐suspense account cj,&&3sbV  
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过期帐||延滞帐overdue account||pastdue account Zb5T90s%  
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杂项帐户sundry account i[V,IP +  
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详细帐单||明细表detail account J-HabHv  
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呆帐bad account >-o?S O(M,  
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会计项目title of account {RWahnr{  
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会计薄||帐薄account-book ^$^Vd@t>a  
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营业报告书||损益计算表account of budiness||business report l-JKcsM  
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借贷细帐||交验帐account rendered `s]zk {x  
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明细帐account stated %E=,H?9&>  
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与…银行开立一户头to open an account with %[31ZFYB  
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与…银行建立交易to keep account with N NXwT0t  
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继续记帐to keep account 5>^ W}0s  
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与…有交易to have an account with 2&G1Q'!  
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作成会计帐||有往来帐项to make out an account with "Ezr-4  
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清算||清理债务to make up an account w[n>4?
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清洁帐目||与…停止交易to close ones account with UEdl"FwM4  
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结帐to close an account "5z6~dq  
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清理未付款to ask an account||to demand an account dJ" xW;"  
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结清差额to balance the account with R@{/ $p:  
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清算to settle an account||to liquidate an account||to square an account l+kg4
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审查帐目||监查帐目to audit an account  R;m0eG`  
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检查帐目to examine an account X;a{J
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转入A的帐户to charge the amount to As account !`Yi{}1_  
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以计帐方式付款to pay on account 9%k.GE  
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代理某人||为某人on ones account||on account of one @tp7tB ;  
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为自己计算||独立帐目on ones own account Y>m= cqR  
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由某人收益并负风险on ones account and risk||for ones account and risk !>);}J!e]  
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由某人负担for ones account||for account of one NS~knR\&  
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按某人指示||列入某人帐户by order and for account of one EQhV}9  
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列入5月份帐目for May account ?YykCJJ ~@  
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编入某中帐项下to pass to the account of||to place to the account of Ax*~[$$~%  
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寄出清算书to send in an account||to send in render an account OIT;fKl9  
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支票薄cheque book i)3\jO0&GU  
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支票陈票人cheque drawer ?z u{&aOX|  
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持票人cheque holder e.^9&Fk"N  
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不记名支票cheque to bearer||bearer cheque ]w_)Spo.  
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记名支票||认人支票cheque to order uy:=V}p  
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到期支票antedated cheque mh]$g<*m  
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未到期支票postdated cheque @E;pT3; )  
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保付支票certified cheque V5r7eC  
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未获兑现支票，退票returned cheque ^W'[l al.  
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横线支票crossed cheque -5.%{Go$[  
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普通横线general crossing KK$A4`YoR  
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特别横线special crossing c"1d#8J  
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空白支票blank cheque )xy6R]_b  
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失效支票，过期支票stale cheque KL]!E ~i  
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普通支票open cheque d 4R+gIA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cyg>hX{U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i{qURP}.  
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支票换现金||兑现to cash a cheque ]i2\2MTW8  
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清理票款to clear a cheque 0EXNq*=EE  
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保证兑现to certify a cheque !Jl0Eu  
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填写支票数额to fill up a cheque C/VYu-p%  
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支票上划线to cross a cheque !5!$h`g  
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开发支票to make out a cheque )m;qv'=!  
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签发支票，开立支票to draw a cheque||to issue a cheque j)6B^!  
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透支支票to overdraw a cheque OUO^/] J1S  

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背书支票to endorse a cheque wNhR(M7  
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请付票款||清付票款to pay a cheque||to honour a cheque 1?#9Kj{ql  
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支票退票to dishonour a cheque HTyF<K  
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拒付支票to refuse a cheque e`M]ZGrr  
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拒付支票to stop payment of a cheque m{dyVE  
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提示要求付款to present for payment dN/ "1%9)  
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见票即付持票人payable to bearer U3+_'"  
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支付指定人payable to order Bd~cY/M  
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已过期||无效out of date||stale &Yf#O*  
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请给出票人R/D||refer to drawer <kX V1@>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /
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文字与数字不一致words and figures differ H(G^O&ppdB  
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支票 VXc+Wm*W  
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时间已过account closed g y e(/N+I  
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更改处应加盖印章alterations require initials L740s[,`o#  
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时间已过effects not cleared 29iI G 'N  
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停止付款payment stopped U%^eIXV|  
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支票毁损cheque mutilated 1] %W\RHxo  
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汇款||寄钱to remit||to send money kByrhK5U  
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寄票供取款||支票支付to send a cheque for payment $h 08Z  
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寄款人a remitter Q&Z4r9+Z  
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收款人a remittee QY~<~<d+G  
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国外汇票foreign Bill x)ddRq l  
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国内汇票inland Bill 29Gwv  
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跟单汇票documentary bill KE/-VjZu  
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空头汇票accommodation bill aO.\Qe+j  
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原始汇票original bill K*R)V/B/l  
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改写||换新票据renewed bill |SGgy|/a#  
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即期汇票sight bill||bill on demand q>_vE{UB  
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…days after date||…days after date…日后付款 |@ikx{W  
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…months after date||…months after date…月后付款 `]*%:NZP@  
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见票后…日付款…days after sight||…days sight Q)09]hP[Xj  
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见票后…月付款…months after sight||…months sight ;mEwQ  
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同组票据set of bills Z+g1~\  
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单张汇票sola of exchange||sole of exchange z5x _fAT(  
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远期汇票usance bill||bill at usance Rv=DI&K%n  
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长期汇票long bill C)NC&fV  
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短期汇票short bill
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逾期汇票overdue bill BT] ua]T+  
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宽限日期days of grace :p' VbQZ{  
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电汇telegraphic transfer （T.T） !YiuwFt  
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邮汇postal order||postal note （Am.）||post office order||money order mLwoi!]m  
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本票promissory note （P/N） SVagT'BB  
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押汇负责书||押汇保证书letter of hypothecation ,w{m3;]_%  
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副保||抵押品||付属担保物collateral security RW_q~bA9  
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担保书trust receipt||letter of indemnity y:d{jG^
 
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承兑||认付acceptance M\oTZ@  
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单张承兑general acceptance N8v'70  
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有条件承兑qualified acceptance Z{R[Wx  
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附条件认付conditional acceptance 5Y\!pf7SQ|  
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部分认付partial acceptance   'Z&;uv,l