[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。   Z\*5:a]  
会计报表statement of account {*<O"|v  
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往来帐目account current =hugnX<9  
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现在往来帐||存款额current accout VeD+U~ d  
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销货帐account sales 3lLW'g&=  
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共同计算帐项joint account wv7p,9Z[  
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未决帐项outstanding account i3M?D}(Bs  
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贷方帐项credit account||creditor account + 4V1>e+  
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借方帐项debit account||debtor account Y-Zi yy  
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应付帐||应付未付帐account payable L)kb (TH  
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应收帐||应收未收帐account receivable |n|U;|'^  
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新交易||新帐new account G|QUujl  
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未决帐||老帐old account :"OZc7 ~  
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现金帐cash account >zPO>.?h7T  
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流水帐running account `DgaO-Dg3  
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暂记帐||未定帐suspense account ^3Z7dIUww  
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过期帐||延滞帐overdue account||pastdue account Wphe%O f  
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杂项帐户sundry account _-4n~(  
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详细帐单||明细表detail account `FZ(#GDF  
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呆帐bad account ]%gp?9wy  
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会计项目title of account 07.nq;/R  
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会计薄||帐薄account-book Ivz+Jjw  
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营业报告书||损益计算表account of budiness||business report I["F+kt^^  
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借贷细帐||交验帐account rendered \w{@u)h  
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明细帐account stated oUl=l}qnD  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with " <<A  
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继续记帐to keep account q!ee g  
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与…有交易to have an account with 9TqoLX  
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作成会计帐||有往来帐项to make out an account with EY So=  
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清算||清理债务to make up an account Hr(6TLNw  
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清洁帐目||与…停止交易to close ones account with 64?Pfir6  
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结帐to close an account :lNg:r$4  
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清理未付款to ask an account||to demand an account h5x*NM1Ih  
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结清差额to balance the account with P= e4lF.  
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清算to settle an account||to liquidate an account||to square an account +a #lofhv  
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审查帐目||监查帐目to audit an account "t=UX -3  
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检查帐目to examine an account ^,+nef?=
 
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转入A的帐户to charge the amount to As account }~rcrm.   
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以计帐方式付款to pay on account cI3
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代理某人||为某人on ones account||on account of one aV<^IxE;  
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为自己计算||独立帐目on ones own account x)3~il5  
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由某人收益并负风险on ones account and risk||for ones account and risk 4#_$@ r  
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由某人负担for ones account||for account of one 7lR<@$q  
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按某人指示||列入某人帐户by order and for account of one ck$M(^)l  
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列入5月份帐目for May account -TTs.O8P|<  
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编入某中帐项下to pass to the account of||to place to the account of N xFUO0O3  
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寄出清算书to send in an account||to send in render an account =JW[pRI5a  
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支票薄cheque book t.)AggXj#  
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支票陈票人cheque drawer nvt$F%+  
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持票人cheque holder OJpj}R  
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不记名支票cheque to bearer||bearer cheque )7Ixz1I9g  
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记名支票||认人支票cheque to order f-D>3qSS  
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到期支票antedated cheque ah+j!e  
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未到期支票postdated cheque 8+&JQ"UaB  
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保付支票certified cheque `!i-#~n  
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未获兑现支票，退票returned cheque N4wA#
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横线支票crossed cheque S GM!#K  
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普通横线general crossing -5k2j^r;  
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特别横线special crossing O+"ac /
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空白支票blank cheque XUSvhr$|  
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失效支票，过期支票stale cheque :2y"3azxk  
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普通支票open cheque NXU`wnVJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o#D.9K(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LFu%v7L`  
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支票换现金||兑现to cash a cheque /:[2'_Xl  
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清理票款to clear a cheque =6T 4>rP  
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保证兑现to certify a cheque Qe$k3!  
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填写支票数额to fill up a cheque ry0 %a[[  
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支票上划线to cross a cheque {9 PR() _  
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开发支票to make out a cheque %0-wpuHc(]  
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签发支票，开立支票to draw a cheque||to issue a cheque - u3e5gW  
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透支支票to overdraw a cheque }e]f  
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背书支票to endorse a cheque KMK`F{  
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请付票款||清付票款to pay a cheque||to honour a cheque $2#7D* Rx  
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支票退票to dishonour a cheque slW3qRT\k  
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拒付支票to refuse a cheque /VTM 9)u  
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拒付支票to stop payment of a cheque !?FK  We  
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提示要求付款to present for payment D!LX?_cD1i  
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见票即付持票人payable to bearer lj
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支付指定人payable to order yJJ4~j){l  
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已过期||无效out of date||stale 4dh+  
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请给出票人R/D||refer to drawer =hH.zrI6e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  u\e\'\  
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文字与数字不一致words and figures differ +C{p%`<  
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支票 lX!`zy{3k  
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时间已过account closed |;vi*u  
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更改处应加盖印章alterations require initials j2n,f7hl.  
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时间已过effects not cleared 5F $V`kYT  
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停止付款payment stopped 4r NL":"O  
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支票毁损cheque mutilated  -7]Xjb5  
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汇款||寄钱to remit||to send money e(B9liXM  
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寄票供取款||支票支付to send a cheque for payment JqUADm  
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寄款人a remitter gQWd&)'muf  
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收款人a remittee  $6>?;  
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国外汇票foreign Bill XR+3j/zEQ  
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国内汇票inland Bill VrP}#3I  
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跟单汇票documentary bill "i)Yvh[y  
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空头汇票accommodation bill b%(6EiUA  
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原始汇票original bill 6iezLG 5  
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改写||换新票据renewed bill h\[\\m O  
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即期汇票sight bill||bill on demand l3i,K^YL  
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…days after date||…days after date…日后付款 SqPtWEq@P  
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…months after date||…months after date…月后付款 Y0uvT7+[hi  
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见票后…日付款…days after sight||…days sight $+= 
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见票后…月付款…months after sight||…months sight [2Mbk~  
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同组票据set of bills HZJL/=;  
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单张汇票sola of exchange||sole of exchange GY!C|7kN  
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远期汇票usance bill||bill at usance @uleyB  
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长期汇票long bill {eZ{]  
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短期汇票short bill l[h'6+o  
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逾期汇票overdue bill  !rL<5L  
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宽限日期days of grace C0C0GqN,  
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电汇telegraphic transfer （T.T） j BS4vvX?  
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邮汇postal order||postal note （Am.）||post office order||money order 4
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本票promissory note （P/N） [s6C ZcL  
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押汇负责书||押汇保证书letter of hypothecation E%pz9gcSx  
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副保||抵押品||付属担保物collateral security  -;c  
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担保书trust receipt||letter of indemnity _n O.-  
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承兑||认付acceptance Bq}x9C&<  
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单张承兑general acceptance sg?@qc=g  
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有条件承兑qualified acceptance .]t5q%}j  

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附条件认付conditional acceptance /&s}<BMHU  
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部分认付partial acceptance   s (PY/{8