[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。   0Q4i<4 XW  
会计报表statement of account hy|Yy& -  
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往来帐目account current d$qi.%<kh  
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现在往来帐||存款额current accout G<:gNWXd\  
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销货帐account sales HnsPXF'8g  
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共同计算帐项joint account +%!'~  
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未决帐项outstanding account M.3ULt8  
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贷方帐项credit account||creditor account m(KBg'kQ  
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借方帐项debit account||debtor account >UnLq:
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应付帐||应付未付帐account payable au#/Q  
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应收帐||应收未收帐account receivable p mc)$3u  
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新交易||新帐new account kgP6'`}E[  
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未决帐||老帐old account WI1DL&*B@<  
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现金帐cash account <9
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流水帐running account %gu|  
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暂记帐||未定帐suspense account qOflvf  
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过期帐||延滞帐overdue account||pastdue account 9B/iQCFtj$  
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杂项帐户sundry account  0:$pJtx"  
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详细帐单||明细表detail account qq"0X! w  
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呆帐bad account : . PRM+  
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会计项目title of account !Y 9V1oVf"  
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会计薄||帐薄account-book Y]!&, e,  
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营业报告书||损益计算表account of budiness||business report <fHN^O0TS  
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借贷细帐||交验帐account rendered .)<l69ZD Z  
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明细帐account stated #Jt1AV  
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与…银行开立一户头to open an account with r;p@T8k  
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与…银行建立交易to keep account with uN1VkmtDO  
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继续记帐to keep account wd3OuDrU  
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与…有交易to have an account with ]I
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作成会计帐||有往来帐项to make out an account with 1 ^30]2'_  
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清算||清理债务to make up an account Db !8N  
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清洁帐目||与…停止交易to close ones account with X|D-[|P  
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结帐to close an account EhW"s%Q  
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清理未付款to ask an account||to demand an account r;"D>IM\  
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结清差额to balance the account with 0-;>O|U3  
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清算to settle an account||to liquidate an account||to square an account iX<" \pV  
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审查帐目||监查帐目to audit an account &[ ], rT  

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检查帐目to examine an account #I*{_|}=  
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转入A的帐户to charge the amount to As account nRu
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以计帐方式付款to pay on account  o0>|  
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代理某人||为某人on ones account||on account of one >HRNB&]LdP  
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为自己计算||独立帐目on ones own account Y .cjEeL@  
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由某人收益并负风险on ones account and risk||for ones account and risk C22h*QM*  
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由某人负担for ones account||for account of one Vdefgq@<  
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按某人指示||列入某人帐户by order and for account of one !bCL/[  
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列入5月份帐目for May account .0RQbc9  
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编入某中帐项下to pass to the account of||to place to the account of 9` UbsxFl  
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寄出清算书to send in an account||to send in render an account ,7:-V<'Yv  
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支票薄cheque book )g^qgxnnV  
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支票陈票人cheque drawer  ,dK)I1"C  
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持票人cheque holder D}X6I#U'/  
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不记名支票cheque to bearer||bearer cheque RPf<-J:t  
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记名支票||认人支票cheque to order W^xO/xu1/  
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到期支票antedated cheque +swTMR  
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未到期支票postdated cheque ty#6%  
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保付支票certified cheque ~+
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未获兑现支票，退票returned cheque I}|a7,8   

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横线支票crossed cheque hbvcIGaT  
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普通横线general crossing d|Wqx7t]P  
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特别横线special crossing V~/-e- 9u  
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空白支票blank cheque w*/@|r39  
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失效支票，过期支票stale cheque |36% B7H  
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普通支票open cheque O9By5j 4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >I~Q[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NI,>$@{  
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支票换现金||兑现to cash a cheque j6 _w2  
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清理票款to clear a cheque #fyY37-  
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保证兑现to certify a cheque to\$'2F"q  
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填写支票数额to fill up a cheque GL&rT&  
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支票上划线to cross a cheque =G rg  
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开发支票to make out a cheque mj2sbRiSR=  
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签发支票，开立支票to draw a cheque||to issue a cheque  qJj5_  
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透支支票to overdraw a cheque j 2Jew  
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背书支票to endorse a cheque ?eR^\-e  
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请付票款||清付票款to pay a cheque||to honour a cheque \OF"hPq  
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支票退票to dishonour a cheque X57\sggK  

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拒付支票to refuse a cheque :U#4H;kk~j  
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拒付支票to stop payment of a cheque \Ot,&Z k2  
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提示要求付款to present for payment rc]`PV  
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见票即付持票人payable to bearer _n_|skG  
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支付指定人payable to order Ny)!uqul*  
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已过期||无效out of date||stale ,XNz.+Ov  
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请给出票人R/D||refer to drawer F&x9.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q}mQm'   
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文字与数字不一致words and figures differ h"{Z%XPX#  
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支票 'X
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时间已过account closed ]ozZW:  
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更改处应加盖印章alterations require initials ?|t9@r  
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时间已过effects not cleared kFlq@['U  
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停止付款payment stopped Rh:edQ#  
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支票毁损cheque mutilated {uQp
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汇款||寄钱to remit||to send money 0T{Z'3^=  
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寄票供取款||支票支付to send a cheque for payment H]7MNY  
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寄款人a remitter MY]Z@  
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收款人a remittee M PhG:^g  
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国外汇票foreign Bill +=v6*%y"V  
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国内汇票inland Bill 2WK]I1_  
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跟单汇票documentary bill osS?SuQTE  
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空头汇票accommodation bill _O76Aw-@l  
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原始汇票original bill &LRO^[d  
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改写||换新票据renewed bill ia'eV10  
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即期汇票sight bill||bill on demand Hs}3c R}  
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…days after date||…days after date…日后付款 avJ%J"j8z  
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…months after date||…months after date…月后付款 xL-]gwq  
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见票后…日付款…days after sight||…days sight Zb p+b;  
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见票后…月付款…months after sight||…months sight %5?Zjp+9  
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同组票据set of bills F gi&CJ8Q  
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单张汇票sola of exchange||sole of exchange z CS.P.$  
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远期汇票usance bill||bill at usance -nHt6AbqP  
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长期汇票long bill (dH "b *  
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短期汇票short bill EE{]EW(  
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逾期汇票overdue bill e+TSjm  
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宽限日期days of grace )/p=ZH0[  
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电汇telegraphic transfer （T.T） oAxRI+&|.  
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邮汇postal order||postal note （Am.）||post office order||money order ?niv}/'%O  
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本票promissory note （P/N） )Y](Mj!D  
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押汇负责书||押汇保证书letter of hypothecation riu_^!"Z_  
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副保||抵押品||付属担保物collateral security c!ul9Cw  
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担保书trust receipt||letter of indemnity ?X'l&k>  
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承兑||认付acceptance ,GYK3+}Z  
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单张承兑general acceptance BmI'XB3'P  

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有条件承兑qualified acceptance ,c&%/
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附条件认付conditional acceptance >*1YL)DBT\  
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部分认付partial acceptance   j
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