[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。   rVzI_zYqp'  
会计报表statement of account !O)qYmK]|  
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往来帐目account current b^Cfhy^RTq  
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现在往来帐||存款额current accout &<1`O  
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销货帐account sales RKuqx:U  
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共同计算帐项joint account VLI' 
  
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未决帐项outstanding account Eipp~GD  
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贷方帐项credit account||creditor account S`=WF^  
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借方帐项debit account||debtor account p>kq+mP2bc  
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应付帐||应付未付帐account payable z2 hFn&  
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应收帐||应收未收帐account receivable pn%#w*'  
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新交易||新帐new account I:=dG[\h2  
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未决帐||老帐old account "/+zMLY  
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现金帐cash account =r4!V>  
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流水帐running account YT-=;uK^S  
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暂记帐||未定帐suspense account SW 8x]B  
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过期帐||延滞帐overdue account||pastdue account ^DAu5|--R  
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杂项帐户sundry account I.jZ wW!r  
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详细帐单||明细表detail account lK(Fg  
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呆帐bad account l54 m22pfv  
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会计项目title of account >lzA ]aM$c  
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会计薄||帐薄account-book UT]?;o"  
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营业报告书||损益计算表account of budiness||business report 9Sg<K)Mc  
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借贷细帐||交验帐account rendered
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明细帐account stated zr_yO`{  
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与…银行开立一户头to open an account with -K%5(Eg  
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与…银行建立交易to keep account with #5ax^p2*
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继续记帐to keep account ku
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与…有交易to have an account with _^S]gmE  
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作成会计帐||有往来帐项to make out an account with uGH?N  
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清算||清理债务to make up an account [AzO:A  
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清洁帐目||与…停止交易to close ones account with ,[rPe\w.z  
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结帐to close an account Nn6S 8 kc  
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清理未付款to ask an account||to demand an account /YKMKtE  
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结清差额to balance the account with {,$rkwW  
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清算to settle an account||to liquidate an account||to square an account s4LO&STh{  
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审查帐目||监查帐目to audit an account K`%tGVY  
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检查帐目to examine an account (GKpA}~R  
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转入A的帐户to charge the amount to As account f
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以计帐方式付款to pay on account X $?3U!  
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代理某人||为某人on ones account||on account of one T/r#H__ `  
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为自己计算||独立帐目on ones own account Td\o9
 
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由某人收益并负风险on ones account and risk||for ones account and risk  \[:/CxP  
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由某人负担for ones account||for account of one R=j% S!  
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按某人指示||列入某人帐户by order and for account of one yzsab ^]  
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列入5月份帐目for May account xG2F!WeF  
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编入某中帐项下to pass to the account of||to place to the account of C#pZw[  
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寄出清算书to send in an account||to send in render an account E-5_{sc  
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支票薄cheque book ./6<r OW  
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支票陈票人cheque drawer g| <wyt[  
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持票人cheque holder w~R`D  
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不记名支票cheque to bearer||bearer cheque /t<@"BoV  
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记名支票||认人支票cheque to order `Pn[tuIO  
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到期支票antedated cheque Z(>'0]G  
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未到期支票postdated cheque "[p@tc?5  
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保付支票certified cheque j9+I0>#X  
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未获兑现支票，退票returned cheque lS^(&<{  
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横线支票crossed cheque H1"q  
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普通横线general crossing ?Ucu#UO
 
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特别横线special crossing q_W0/Ki8  
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空白支票blank cheque u}bf-;R  
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失效支票，过期支票stale cheque [[~w0G~1  
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普通支票open cheque :4S%'d7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E@0
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r,goRK.  
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支票换现金||兑现to cash a cheque @;xMs8@  
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清理票款to clear a cheque y|&}.~U[  
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保证兑现to certify a cheque H
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填写支票数额to fill up a cheque U`Jy!x2m  
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支票上划线to cross a cheque @\oz4^  
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开发支票to make out a cheque B()/.w?A  
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签发支票，开立支票to draw a cheque||to issue a cheque ]`g <w#  
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透支支票to overdraw a cheque Zn,>]X  
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背书支票to endorse a cheque 3 ZTE<zRQ  
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请付票款||清付票款to pay a cheque||to honour a cheque Gc.P,K/hr  
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支票退票to dishonour a cheque >vrxP8_  
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拒付支票to refuse a cheque w|mb4AyL{?  
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拒付支票to stop payment of a cheque C=uZ1xg*,  
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提示要求付款to present for payment ^1:U'jIXO  
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见票即付持票人payable to bearer P+
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支付指定人payable to order n[Zz]IO,g  
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已过期||无效out of date||stale rOW-0B+N  
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请给出票人R/D||refer to drawer @=w<B4L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U,/6;}  
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文字与数字不一致words and figures differ ~/_9P Fk  
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时间已过account closed [~W`E1,  
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更改处应加盖印章alterations require initials !.7udYmB  
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时间已过effects not cleared iK;dU 2h  
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停止付款payment stopped (-
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支票毁损cheque mutilated K.tlo^#^B[  
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汇款||寄钱to remit||to send money p\wJ
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寄票供取款||支票支付to send a cheque for payment q^8EOAvnZ  
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寄款人a remitter L^kp8
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收款人a remittee
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国外汇票foreign Bill <dA8 '7^  
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国内汇票inland Bill ~KjJ\b)R  
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跟单汇票documentary bill FD7H@L5
 
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空头汇票accommodation bill O[~x_xeW  
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原始汇票original bill jX=lAs~6  
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改写||换新票据renewed bill r2*<\ax  
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即期汇票sight bill||bill on demand u .|~   
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…days after date||…days after date…日后付款  {E9v`u\  
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…months after date||…months after date…月后付款 ( `' 8Ww  
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见票后…日付款…days after sight||…days sight JV"NZvjN7d  
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见票后…月付款…months after sight||…months sight I?Y d   
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同组票据set of bills X
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单张汇票sola of exchange||sole of exchange "X1vZwK8N  
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远期汇票usance bill||bill at usance E:A!wS`"  
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长期汇票long bill n[k1np$7?6  
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短期汇票short bill f@z *3I;  
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逾期汇票overdue bill ym%slg  
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宽限日期days of grace uDG+SdyN@  
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电汇telegraphic transfer （T.T） 9;f|EGwZ  
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邮汇postal order||postal note （Am.）||post office order||money order 2w1tK  
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本票promissory note （P/N） &4kM8 Qh  
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押汇负责书||押汇保证书letter of hypothecation P^IY: -s  
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副保||抵押品||付属担保物collateral security Pz473d  
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担保书trust receipt||letter of indemnity |9s wZ[  
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承兑||认付acceptance :kp0EiJ  
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单张承兑general acceptance QkX@QQT?  
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有条件承兑qualified acceptance raQYn?[  

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附条件认付conditional acceptance \{>eOD_  
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部分认付partial acceptance   dofR)"<p,^