[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。   {s9<ej~<R  
会计报表statement of account l{QC}{Ejc2  
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往来帐目account current g+3Hwtl  
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现在往来帐||存款额current accout =tHD 4I  
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销货帐account sales wE8]'o  
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共同计算帐项joint account U(!?d ]en  
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未决帐项outstanding account [)0 R'xL6  
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贷方帐项credit account||creditor account X= SG  
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借方帐项debit account||debtor account shD+eHo$  
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应付帐||应付未付帐account payable 9V.+U7\w  
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应收帐||应收未收帐account receivable fH; |Rm  
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新交易||新帐new account !#C)99L"F  
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未决帐||老帐old account " xlJs93c  
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现金帐cash account ]LMiMj  
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流水帐running account N-Qu/,~+  
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暂记帐||未定帐suspense account *Gf&
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过期帐||延滞帐overdue account||pastdue account .iN-4"_j1  
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杂项帐户sundry account `Yg7,{A\J  
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详细帐单||明细表detail account w 7Cne%J8  
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呆帐bad account jQO*oq}  
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会计项目title of account Pv^(Q]  
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会计薄||帐薄account-book ?a*fy}A|  
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营业报告书||损益计算表account of budiness||business report oXnC"y}0P  
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借贷细帐||交验帐account rendered )e@01l  
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明细帐account stated Xw&QrTDS`  
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与…银行开立一户头to open an account with 1EKcD^U,  
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与…银行建立交易to keep account with rD:gN%B=  
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继续记帐to keep account n's2/9x   
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与…有交易to have an account with oO!1  
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作成会计帐||有往来帐项to make out an account with B:R7[G;1  
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清算||清理债务to make up an account l8hvq(,{  

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清洁帐目||与…停止交易to close ones account with #+2:d?t  
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结帐to close an account Zi[{\7a  
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清理未付款to ask an account||to demand an account N\CEocU  
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结清差额to balance the account with ims=-1,  
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清算to settle an account||to liquidate an account||to square an account o2 T/IJP  
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审查帐目||监查帐目to audit an account qH{8n`  
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检查帐目to examine an account ^ 2Fs)19R  
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转入A的帐户to charge the amount to As account c4qp3B_w  
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以计帐方式付款to pay on account gN!E*@7  
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代理某人||为某人on ones account||on account of one >H=Q$gI  
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为自己计算||独立帐目on ones own account #<W
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由某人收益并负风险on ones account and risk||for ones account and risk 0]2B-o"kI  
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由某人负担for ones account||for account of one }G,SqpcG  
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按某人指示||列入某人帐户by order and for account of one Fl'xmz^  

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列入5月份帐目for May account t\|K"  
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编入某中帐项下to pass to the account of||to place to the account of F)<G]i8n~  
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寄出清算书to send in an account||to send in render an account K^cWj_a"  
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支票薄cheque book /Y\E68_Fh  
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支票陈票人cheque drawer ]stLC; nI  
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持票人cheque holder {, *Y  
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不记名支票cheque to bearer||bearer cheque IIt^e#s&  
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记名支票||认人支票cheque to order cT=wJ  
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到期支票antedated cheque I. \f0I'.  
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未到期支票postdated cheque 2p;}wYt  
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保付支票certified cheque $8T|r+<  
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未获兑现支票，退票returned cheque QB|fFj58u  
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横线支票crossed cheque Jx ;"a\KD  
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普通横线general crossing z9kX`M+  
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特别横线special crossing #M9D" <pn}  
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空白支票blank cheque lnC Wu@{  
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失效支票，过期支票stale cheque /uz5V/i0  
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普通支票open cheque wukos5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CU`Oc>;*T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Aag)c~D  
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支票换现金||兑现to cash a cheque n_&)VF#n(  
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清理票款to clear a cheque GJt9hDM$0  
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保证兑现to certify a cheque GhQ`{iJM  
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填写支票数额to fill up a cheque _7"W\gn:9  
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支票上划线to cross a cheque vfTG*jG  
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开发支票to make out a cheque &`Z)5Ww  
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签发支票，开立支票to draw a cheque||to issue a cheque ZjW| qb  
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透支支票to overdraw a cheque R{A/+7!  
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背书支票to endorse a cheque X&oy.Roo  
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请付票款||清付票款to pay a cheque||to honour a cheque D c.WvU
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支票退票to dishonour a cheque QjN3j*@  
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拒付支票to refuse a cheque s\FNKWQ  
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拒付支票to stop payment of a cheque ?Cfp=85ea!  
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提示要求付款to present for payment r9*H-V$  
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见票即付持票人payable to bearer "dOY_@kg  
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支付指定人payable to order 2]f.mq_PD  
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已过期||无效out of date||stale o;I86dI6C  
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请给出票人R/D||refer to drawer Ps4A B#3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i.,B 0s]Z  
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文字与数字不一致words and figures differ vA~hkkj{  
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支票 [T|1Qq7  
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时间已过effects not cleared NPabM(<`  
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停止付款payment stopped g; @PEZk1  
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支票毁损cheque mutilated Gl9
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汇款||寄钱to remit||to send money Cvy;O~)  
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寄票供取款||支票支付to send a cheque for payment qpCi61lTDJ  
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寄款人a remitter _95t gJy  
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收款人a remittee & 2^V<(19  
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国外汇票foreign Bill huE#VY /t  
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国内汇票inland Bill p6*D^-  
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跟单汇票documentary bill llJ)u!=5  
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空头汇票accommodation bill DT Y=k  
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原始汇票original bill 8*ysuL#  
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改写||换新票据renewed bill B~IOM  
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即期汇票sight bill||bill on demand Qt$Q/<8U  
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…days after date||…days after date…日后付款 #S5vX<"9  

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…months after date||…months after date…月后付款 6pse@x?  
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见票后…日付款…days after sight||…days sight 5`J. ic  
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见票后…月付款…months after sight||…months sight O-k(5Zb  
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同组票据set of bills 6S(3tvUr  
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单张汇票sola of exchange||sole of exchange 7@`(DU`z  
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远期汇票usance bill||bill at usance 1/z1~:Il  
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长期汇票long bill Y#G '[N>  
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短期汇票short bill opBvx>S  
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逾期汇票overdue bill 4):\,>%pK  
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宽限日期days of grace nQ mkDPjU  
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电汇telegraphic transfer （T.T） k;%}%"EVZ  
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邮汇postal order||postal note （Am.）||post office order||money order X:DHz0S  
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本票promissory note （P/N） )%Y$FLB  
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押汇负责书||押汇保证书letter of hypothecation XVY^m}pMe  
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副保||抵押品||付属担保物collateral security 4kx#=MLt
 
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担保书trust receipt||letter of indemnity sR 5dC_  
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承兑||认付acceptance ?9AByg  
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单张承兑general acceptance 7bTs+
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有条件承兑qualified acceptance '*K/K],S]  
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附条件认付conditional acceptance J)*y1   
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部分认付partial acceptance   u'}DG#@-