[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。   +YZ*>ki  
会计报表statement of account Z8C~o)n9  
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往来帐目account current QB uX#bDV  
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现在往来帐||存款额current accout }7non  
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销货帐account sales <%o9*)F  
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共同计算帐项joint account y'aK92pF:  
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未决帐项outstanding account 6r|=^3{  
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贷方帐项credit account||creditor account q<j9l'dHG  
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借方帐项debit account||debtor account FDFwx|  
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应付帐||应付未付帐account payable hq&|  
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应收帐||应收未收帐account receivable 76bMy4re  
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新交易||新帐new account YA@MLZm  
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未决帐||老帐old account 51JB,}dGH}  
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现金帐cash account 9Vqy<7i1  
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流水帐running account SkMFJ?J/  
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暂记帐||未定帐suspense account t/Y0e#9,  
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过期帐||延滞帐overdue account||pastdue account mM7 2>1~L*  
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杂项帐户sundry account tnaFbmp  
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详细帐单||明细表detail account 8'zZVX D<  
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呆帐bad account .dk<?BI#H  
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会计项目title of account >PSO]%mE  
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会计薄||帐薄account-book A} SGw.3  
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营业报告书||损益计算表account of budiness||business report ![\-J$  
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借贷细帐||交验帐account rendered M_};J;  

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明细帐account stated b$,Hlh,^  
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与…银行开立一户头to open an account with Cf=H~&`Z  
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与…银行建立交易to keep account with b&U1
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继续记帐to keep account f+^6.%  
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与…有交易to have an account with N'v3 |g  
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作成会计帐||有往来帐项to make out an account with 2I-d.{  
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清算||清理债务to make up an account /t0L%jJZ  
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清洁帐目||与…停止交易to close ones account with ]@&X*~c^Z  
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结帐to close an account t?GH V3V  
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清理未付款to ask an account||to demand an account ,;g%/6X  
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结清差额to balance the account with "V|Rq]_+%  
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清算to settle an account||to liquidate an account||to square an account  FOiwA.:0  
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审查帐目||监查帐目to audit an account {T4_Xn
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检查帐目to examine an account B"43o7C  
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转入A的帐户to charge the amount to As account 5{! fa  
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以计帐方式付款to pay on account c~T{;  
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代理某人||为某人on ones account||on account of one RRO@r}A!y  
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为自己计算||独立帐目on ones own account Q 8]X  
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由某人收益并负风险on ones account and risk||for ones account and risk oIrc))j,$  
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由某人负担for ones account||for account of one zfUDo`V~  
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按某人指示||列入某人帐户by order and for account of one caEIE0H~  
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列入5月份帐目for May account .3EEi3z
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编入某中帐项下to pass to the account of||to place to the account of y1`%3\  
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寄出清算书to send in an account||to send in render an account R1*&rjB  
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支票薄cheque book ^C,rN;mX'  
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支票陈票人cheque drawer 6heK8*.T  
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持票人cheque holder *`s*l+0b  
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不记名支票cheque to bearer||bearer cheque jcePSps]  
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记名支票||认人支票cheque to order 2Z(?pJyDM  
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到期支票antedated cheque V2Z
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未到期支票postdated cheque w
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保付支票certified cheque %F*h}i  
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未获兑现支票，退票returned cheque r2;+ACwWf_  
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横线支票crossed cheque 9H%L;C5<  
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普通横线general crossing E7Pz~6  
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特别横线special crossing #F >R5 D  
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空白支票blank cheque M,9f}V)  
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失效支票，过期支票stale cheque +dSO? Y]  
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普通支票open cheque s(Llz]E~ZX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $4&e{fLt|v  
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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 'l*p!=  
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清理票款to clear a cheque [b6P }DW  
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保证兑现to certify a cheque RO+N>Wkt  
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填写支票数额to fill up a cheque u#"L gG.X  
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支票上划线to cross a cheque i~0x/wSl_  
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开发支票to make out a cheque gONybz6]  
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签发支票，开立支票to draw a cheque||to issue a cheque dFVx*{6  
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透支支票to overdraw a cheque ]oIP;J:&  

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背书支票to endorse a cheque 1@S(v L3a  
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请付票款||清付票款to pay a cheque||to honour a cheque 0wnC"2GUX  
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支票退票to dishonour a cheque {&,MkWgG  
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拒付支票to refuse a cheque *1`q x+1  
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拒付支票to stop payment of a cheque 4RyQ^vL  
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提示要求付款to present for payment ;5!M+nk  
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见票即付持票人payable to bearer v4Mn@e_#c  
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支付指定人payable to order %@'[g]hk  
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已过期||无效out of date||stale /7LAd_P6  
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请给出票人R/D||refer to drawer :R1F\FT*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [ XBVES8  
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文字与数字不一致words and figures differ 3A!Qu$r9  
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支票 "'*Qq@!3?  
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时间已过account closed w=k
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时间已过effects not cleared v,Uu)Z  
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停止付款payment stopped |*B9{/;4  
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支票毁损cheque mutilated 46D_K  
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汇款||寄钱to remit||to send money G]T&{3g-.  
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寄票供取款||支票支付to send a cheque for payment lyw)4;wt\  
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寄款人a remitter 5`)
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收款人a remittee ~ep^S^V+  
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国外汇票foreign Bill l}W"> yQ0  
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国内汇票inland Bill S7B?[SPrN[  
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跟单汇票documentary bill K<p
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空头汇票accommodation bill =~'y'K]  
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原始汇票original bill K}t C8D  
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改写||换新票据renewed bill CPJ%<+4%b  
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即期汇票sight bill||bill on demand !DXK\,;>  
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…days after date||…days after date…日后付款 ZQ[s/  
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…months after date||…months after date…月后付款 2Jqr"|sw  
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见票后…日付款…days after sight||…days sight 1  Lz  
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见票后…月付款…months after sight||…months sight <'vtnz  
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同组票据set of bills RT"JAJTi/  
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单张汇票sola of exchange||sole of exchange 3.@ir"vy  
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远期汇票usance bill||bill at usance cT#R B7  
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长期汇票long bill 89J7hnJC  
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短期汇票short bill N683!wNX  
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逾期汇票overdue bill !k8j8v&  
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宽限日期days of grace O8 5)^  
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电汇telegraphic transfer （T.T） kTm>`.kKJ=  
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邮汇postal order||postal note （Am.）||post office order||money order _:VIlg U  
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本票promissory note （P/N） wak'L5GQE  
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押汇负责书||押汇保证书letter of hypothecation E<L6/ rG  
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副保||抵押品||付属担保物collateral security $Ce;}sM  
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担保书trust receipt||letter of indemnity peGh-  
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承兑||认付acceptance ><"0GPxrx  
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单张承兑general acceptance .0iHI3i^  
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有条件承兑qualified acceptance G~KYFNHr  
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附条件认付conditional acceptance 1cY,)Z%l #  
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部分认付partial acceptance   tLo_lLn*~%