[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。   %*kLEA*v  
会计报表statement of account A[`G^$  
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往来帐目account current MLV:U  
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现在往来帐||存款额current accout ?g3 ]~;#  
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销货帐account sales ^P?vkO"pB?  
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共同计算帐项joint account <'+ %\  
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未决帐项outstanding account l}rS{+:wK  
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贷方帐项credit account||creditor account Gf0,RH+  
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借方帐项debit account||debtor account nWJ:=JQ i"  
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应付帐||应付未付帐account payable UXH"si:  
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应收帐||应收未收帐account receivable <&<,l58[c  
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新交易||新帐new account tmJgm5v  
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未决帐||老帐old account fD4ICO@  
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现金帐cash account +fNvNbtA  
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流水帐running account nSx]QREL!  
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暂记帐||未定帐suspense account (Yb[)m>fQ}  
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过期帐||延滞帐overdue account||pastdue account JC#>Td  
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杂项帐户sundry account [10zTU
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详细帐单||明细表detail account 58V[mlW)O0  
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呆帐bad account q,>?QBct*  
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会计项目title of account  vZj`|  
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会计薄||帐薄account-book V5f9]D  
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营业报告书||损益计算表account of budiness||business report t2HJsMX  
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借贷细帐||交验帐account rendered txgQ"MGA%  
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明细帐account stated a|7a_s4(  
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与…银行开立一户头to open an account with $Xm6N@  
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与…银行建立交易to keep account with L"jY+{oLIJ  
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继续记帐to keep account \s"U{N-  
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与…有交易to have an account with (+uj1z^  
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作成会计帐||有往来帐项to make out an account with -HSs^d
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清算||清理债务to make up an account ~qe%Yq  
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清洁帐目||与…停止交易to close ones account with 2(5ebe[
 
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结帐to close an account 3(C\.oRc  
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清理未付款to ask an account||to demand an account qC F5~;7  
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结清差额to balance the account with V#VN%{  
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清算to settle an account||to liquidate an account||to square an account %|s+jeUDn|  
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审查帐目||监查帐目to audit an account RX/hz|  
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检查帐目to examine an account &b:1I7Cp*  
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转入A的帐户to charge the amount to As account iLSr*` o  
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以计帐方式付款to pay on account oq}'}`lw"  
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代理某人||为某人on ones account||on account of one gEjdN.  
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为自己计算||独立帐目on ones own account nr<4M0tIp  
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由某人收益并负风险on ones account and risk||for ones account and risk 9H]{g*kL  
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由某人负担for ones account||for account of one vam;4vyu  
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按某人指示||列入某人帐户by order and for account of one 7<*yS310
 
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列入5月份帐目for May account nlc "c5;jh  
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编入某中帐项下to pass to the account of||to place to the account of #p nI\  
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寄出清算书to send in an account||to send in render an account HMNLa*CL'  
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支票薄cheque book _z|65H  
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支票陈票人cheque drawer Fww :$^_ k  
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持票人cheque holder V2wb%;q  
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不记名支票cheque to bearer||bearer cheque n-tgX?1'  
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记名支票||认人支票cheque to order *RJG!t*t  
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到期支票antedated cheque &w_j/n W^'  
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未到期支票postdated cheque "#2a8#  
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保付支票certified cheque X^wt3<Kbf  
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未获兑现支票，退票returned cheque dO! kk"qn  
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横线支票crossed cheque N/"{.3{W  
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普通横线general crossing FXG]LoP  
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特别横线special crossing c_$=-Khk  
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空白支票blank cheque dd%6t  
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失效支票，过期支票stale cheque _$E6P^AQ  
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普通支票open cheque 'x#~'v
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3wF;GG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~g]Vw4pv  
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支票换现金||兑现to cash a cheque {UI+$/v#  
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清理票款to clear a cheque R B  
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保证兑现to certify a cheque m.rmM`  

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填写支票数额to fill up a cheque ?dg[:1R}  
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支票上划线to cross a cheque TF\C@4Z  
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开发支票to make out a cheque @
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签发支票，开立支票to draw a cheque||to issue a cheque 77f9(~ZnT  
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透支支票to overdraw a cheque e
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背书支票to endorse a cheque |u<7?)mp  
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请付票款||清付票款to pay a cheque||to honour a cheque ",; H`V  
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支票退票to dishonour a cheque ;?p>e
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拒付支票to refuse a cheque ?CPahU  
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拒付支票to stop payment of a cheque HIZe0%WPw  
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提示要求付款to present for payment >|UOz&  
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见票即付持票人payable to bearer 8{sGNCvU  
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支付指定人payable to order [{,1=AB  
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已过期||无效out of date||stale &%J08l6  
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请给出票人R/D||refer to drawer N(yzk_~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SvF<p3  
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文字与数字不一致words and figures differ 0o&5]lEe  
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支票 u>vL/nI  

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时间已过account closed l.M0`Cn-%  
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更改处应加盖印章alterations require initials |2A:eI8 ^  
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时间已过effects not cleared k+*u/neh  
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停止付款payment stopped n+M<\  
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支票毁损cheque mutilated 'V>-QD%1  
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汇款||寄钱to remit||to send money nO-#Q=H,  
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寄票供取款||支票支付to send a cheque for payment t_1LL >R  
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寄款人a remitter y
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收款人a remittee 7xR\kL.,  
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国外汇票foreign Bill Dt1jW  
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国内汇票inland Bill W@esITr  
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跟单汇票documentary bill r
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空头汇票accommodation bill ji="DYtL  
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原始汇票original bill v` r:=K  
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改写||换新票据renewed bill Yr|4Fl~U  
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即期汇票sight bill||bill on demand fB,_9K5i  
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…days after date||…days after date…日后付款 z?//rXuO  

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…months after date||…months after date…月后付款 b`_ Q8 J  
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见票后…日付款…days after sight||…days sight B/C,.?Or  
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见票后…月付款…months after sight||…months sight Xm&L BX  
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同组票据set of bills GKCroyor  
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单张汇票sola of exchange||sole of exchange 8Xb
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远期汇票usance bill||bill at usance A\;U3Zu  
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长期汇票long bill 'm9` 12H  
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短期汇票short bill bjS {(  
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逾期汇票overdue bill P }uOJVQ_  
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宽限日期days of grace RrgGEx  
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电汇telegraphic transfer （T.T） .x1 NWGDn  
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邮汇postal order||postal note （Am.）||post office order||money order Tb-F]lg$  
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本票promissory note （P/N） 3yXY.>'  
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押汇负责书||押汇保证书letter of hypothecation xP,hTE  
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副保||抵押品||付属担保物collateral security :,I:usW"  
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担保书trust receipt||letter of indemnity ofv)SCjd  
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承兑||认付acceptance i7>tU=  
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单张承兑general acceptance }Z,x~G  
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有条件承兑qualified acceptance # 4PVVu<  
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附条件认付conditional acceptance (*)hD(C5  
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部分认付partial acceptance   FG*r'tC~r