[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。  
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会计报表statement of account IkLcL8P^  
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往来帐目account current Z@#kivcpz  
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现在往来帐||存款额current accout VSm{]Z!x  
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销货帐account sales H[iR8<rhQ  
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共同计算帐项joint account b U>.Bp]  
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未决帐项outstanding account SfwNNX%  
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贷方帐项credit account||creditor account P?YcZAJT*  
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借方帐项debit account||debtor account Fpy-?U  
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应付帐||应付未付帐account payable Wr\A ->+  
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应收帐||应收未收帐account receivable .OSFLY#[?  
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新交易||新帐new account </jTWc'}  
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未决帐||老帐old account 5TS&NefM
  
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现金帐cash account Lk1e{! a  
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流水帐running account L~>~a1p!  
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暂记帐||未定帐suspense account ])NQzgS  
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过期帐||延滞帐overdue account||pastdue account fy|$A@f  
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杂项帐户sundry account q
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详细帐单||明细表detail account M  A  
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呆帐bad account V(3=j)#  
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会计项目title of account 'Uu!K!  
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会计薄||帐薄account-book 9vI<\ Xa  
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营业报告书||损益计算表account of budiness||business report L(
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借贷细帐||交验帐account rendered Zi=/w  
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明细帐account stated -+{<a!N
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与…银行开立一户头to open an account with aI;-NnC  
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与…银行建立交易to keep account with #ADm^UT^  
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继续记帐to keep account AF\Jh+ynT!  
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与…有交易to have an account with Q>(a JF  
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作成会计帐||有往来帐项to make out an account with hjD%=Ri0Z  
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清算||清理债务to make up an account 2F :8=_sA  
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清洁帐目||与…停止交易to close ones account with QQJf;p7  
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结帐to close an account l];/,J^  
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清理未付款to ask an account||to demand an account vUCmm<y  
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结清差额to balance the account with "VDMO^  
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清算to settle an account||to liquidate an account||to square an account .,20_<j%=  
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审查帐目||监查帐目to audit an account Q':hmulT!  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account /'VbV8%  
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以计帐方式付款to pay on account A; wT`c  
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代理某人||为某人on ones account||on account of one g(Q1d-L4e  
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为自己计算||独立帐目on ones own account R<U]"4CBx  
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由某人收益并负风险on ones account and risk||for ones account and risk 1)MDnODJ  
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由某人负担for ones account||for account of one xP!QV~$>  
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按某人指示||列入某人帐户by order and for account of one J|]
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列入5月份帐目for May account I{jvUYrKH  
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编入某中帐项下to pass to the account of||to place to the account of `/ayg:WSU  
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寄出清算书to send in an account||to send in render an account }&t>j[  
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支票薄cheque book AoeRoqg&#  
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支票陈票人cheque drawer !6T"J!F#  
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持票人cheque holder *L$2M?xkY  
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不记名支票cheque to bearer||bearer cheque :q]9F4im  
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记名支票||认人支票cheque to order );\c{QF  
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到期支票antedated cheque vRmn61  
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未到期支票postdated cheque &0Yg :{k$  
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保付支票certified cheque QEhn  
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未获兑现支票，退票returned cheque hfaU-IPcFX  
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横线支票crossed cheque  5&&4-  
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普通横线general crossing h[ DNhR  
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特别横线special crossing GM%+yS}(P  
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空白支票blank cheque  EKwQ$?I  
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失效支票，过期支票stale cheque zX>W 8P  
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普通支票open cheque m1"m KM  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ott6y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M
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支票换现金||兑现to cash a cheque e~o
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清理票款to clear a cheque  +\/Q  
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保证兑现to certify a cheque \iuR+I  
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填写支票数额to fill up a cheque DJP6Z  
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支票上划线to cross a cheque o-,."|6  
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开发支票to make out a cheque DiCz%'N  
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签发支票，开立支票to draw a cheque||to issue a cheque ,+=9Rp`md  
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透支支票to overdraw a cheque i2F7O"f.  
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背书支票to endorse a cheque o+A7hBM^  
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请付票款||清付票款to pay a cheque||to honour a cheque uYJS=NGNA  
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支票退票to dishonour a cheque ]\ E"oZ  
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拒付支票to refuse a cheque AIF?>wgq  
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拒付支票to stop payment of a cheque Y(Q 0m|3P  
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提示要求付款to present for payment _NDQ2O  
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见票即付持票人payable to bearer wu <0or2  
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支付指定人payable to order ^q7V%{54  
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已过期||无效out of date||stale ^y<^hKjV  
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请给出票人R/D||refer to drawer -&+:7t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {X !vb  
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文字与数字不一致words and figures differ d Ojly,!  
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时间已过account closed l@`k:?  
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更改处应加盖印章alterations require initials y?sz&*:  
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时间已过effects not cleared GSA
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停止付款payment stopped :Drf]D(sMX  
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支票毁损cheque mutilated [Rj4=qq=  
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汇款||寄钱to remit||to send money 8vx ca]DcV  
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寄票供取款||支票支付to send a cheque for payment !(*&P  
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寄款人a remitter :
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收款人a remittee "8Dm7)nB  
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国外汇票foreign Bill r'noB<|e  
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国内汇票inland Bill &D<6Go/)_*  
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跟单汇票documentary bill x
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空头汇票accommodation bill "]3o933D  
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原始汇票original bill TY/'E#.  
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改写||换新票据renewed bill [__P-h{J  
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即期汇票sight bill||bill on demand ,t_&tbf3  
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…days after date||…days after date…日后付款 =nHkFi@D=t  
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…months after date||…months after date…月后付款 N?3p,2  
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见票后…日付款…days after sight||…days sight `D3q!e  
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见票后…月付款…months after sight||…months sight ty[%:eG#  
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同组票据set of bills 5>dA7j^v  
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单张汇票sola of exchange||sole of exchange nls $ wE  
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远期汇票usance bill||bill at usance },<Y \  
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长期汇票long bill  QP"5A7=m  
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短期汇票short bill ZHwl9n#m  
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逾期汇票overdue bill |-v/  
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宽限日期days of grace ]
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电汇telegraphic transfer （T.T） W-D4" G@  
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邮汇postal order||postal note （Am.）||post office order||money order dXWG`G_  
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本票promissory note （P/N） 0/fwAp
 
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押汇负责书||押汇保证书letter of hypothecation 1JS5 LS  
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副保||抵押品||付属担保物collateral security o`~,+6]D  
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担保书trust receipt||letter of indemnity %Zeb#//Jz  
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承兑||认付acceptance f'j<v  
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单张承兑general acceptance t,~feW,  
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有条件承兑qualified acceptance kCZ'p  
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附条件认付conditional acceptance w~AO;X*Ke"  
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部分认付partial acceptance   )C#>@W