[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 p,?8 s%  
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往来帐目account current h&!k!Su3#  
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现在往来帐||存款额current accout mne^PSI:  
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销货帐account sales t9&z|?Vz  
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共同计算帐项joint account ];P^q`n=.  
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未决帐项outstanding account i3.8m=>  
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贷方帐项credit account||creditor account a9GOY+;bf  
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借方帐项debit account||debtor account O.=~/!(  
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应付帐||应付未付帐account payable ~(B\X?v  
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应收帐||应收未收帐account receivable l)z15e5X  
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新交易||新帐new account ew4IAF  
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未决帐||老帐old account "yc/8{U  
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现金帐cash account O6OP{sb  
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流水帐running account
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暂记帐||未定帐suspense account =Mn!
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过期帐||延滞帐overdue account||pastdue account um#;S;  
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杂项帐户sundry account EemKYcE@Nr  
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详细帐单||明细表detail account tx
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呆帐bad account lBG*P >;  
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会计项目title of account  _&(ij(H  
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会计薄||帐薄account-book w,}}mC)\*  
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营业报告书||损益计算表account of budiness||business report @bqCs^U35  
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借贷细帐||交验帐account rendered e/Q[%y.X  
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明细帐account stated TS[Z<m  
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与…银行开立一户头to open an account with iMA)(ZS  
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与…银行建立交易to keep account with NXmj<azED  
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继续记帐to keep account 4Dd9cG,lN  
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与…有交易to have an account with u?J(l)gd  
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作成会计帐||有往来帐项to make out an account with nWl0R =  
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清算||清理债务to make up an account  y]+A7|  
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清洁帐目||与…停止交易to close ones account with .o8Gi*PEY  
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结帐to close an account >@%!r  
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清理未付款to ask an account||to demand an account \wCL)t.cX  
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结清差额to balance the account with ;uDFd04w [  
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清算to settle an account||to liquidate an account||to square an account r=`>'3 } x  
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审查帐目||监查帐目to audit an account 8xX{y#  
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检查帐目to examine an account 0>`69&;g|  
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转入A的帐户to charge the amount to As account -*A'6%`  
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以计帐方式付款to pay on account -{h[W bf  
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代理某人||为某人on ones account||on account of one "Tv7*3>  
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为自己计算||独立帐目on ones own account I,eyL$x  
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由某人收益并负风险on ones account and risk||for ones account and risk Ie"R,,c   
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由某人负担for ones account||for account of one  o3=kF  
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按某人指示||列入某人帐户by order and for account of one 37xxVbi k  
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列入5月份帐目for May account M-N2>i#  
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编入某中帐项下to pass to the account of||to place to the account of K*$#D1hG  
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寄出清算书to send in an account||to send in render an account K"7;Y#1g  
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支票薄cheque book
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支票陈票人cheque drawer ,hLSRj{  
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持票人cheque holder $?AA"Nz  
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不记名支票cheque to bearer||bearer cheque Wxau]uix  
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记名支票||认人支票cheque to order J+jmSK%z  
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到期支票antedated cheque 3DC%I79  
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未到期支票postdated cheque V}fKV6 v9  
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保付支票certified cheque YQV?S  
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未获兑现支票，退票returned cheque E8_Le  
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横线支票crossed cheque dIpW!Pj^  
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普通横线general crossing |\|)j>[i  
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特别横线special crossing E<Dh_K  
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空白支票blank cheque ct}%Mdg  
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失效支票，过期支票stale cheque ^@`e  
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普通支票open cheque l^ 0_>R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8VuZ,!WH#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8pk#sJ51  
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支票换现金||兑现to cash a cheque i}`_H^  
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清理票款to clear a cheque R+{^@M&  
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保证兑现to certify a cheque _,_8X7   
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填写支票数额to fill up a cheque 2y+70(E1  
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支票上划线to cross a cheque 4ZI!,lv*  
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开发支票to make out a cheque 5pRY&6So  
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签发支票，开立支票to draw a cheque||to issue a cheque Hz}+SAZ  
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透支支票to overdraw a cheque aKv[  
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背书支票to endorse a cheque K2cq97k
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请付票款||清付票款to pay a cheque||to honour a cheque [_WI8~gY  
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支票退票to dishonour a cheque },DyU  
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拒付支票to refuse a cheque "r8EC  
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拒付支票to stop payment of a cheque |d $1wr  
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提示要求付款to present for payment 7}Bj|]b)~  
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见票即付持票人payable to bearer ^J8uhV;w  
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支付指定人payable to order -b cG[W3  
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已过期||无效out of date||stale 7_DG 5n T  
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请给出票人R/D||refer to drawer UP\C"\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %y>+1hakkX  
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文字与数字不一致words and figures differ XYjcJ  
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支票 Vv yj  
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时间已过account closed ,9mgY p2  
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更改处应加盖印章alterations require initials 7R,qDp S  
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时间已过effects not cleared ["a"x>X&  
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停止付款payment stopped n!G.At'JP  
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支票毁损cheque mutilated ,}0$Tv\1  
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汇款||寄钱to remit||to send money URA0ey`  
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寄票供取款||支票支付to send a cheque for payment v^SsoX>WMH  
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寄款人a remitter W;zpt|kAH  
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收款人a remittee ET:T7
 
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国外汇票foreign Bill ;+U<bqL6  
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国内汇票inland Bill O9s?h3  
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跟单汇票documentary bill SV.z>p  
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空头汇票accommodation bill $*f?&U]k  
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原始汇票original bill dJ ~Zr)>  

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改写||换新票据renewed bill v2)g 1sXd  
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即期汇票sight bill||bill on demand xY<{qHcX  
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…days after date||…days after date…日后付款 ,7_4z]jK  
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…months after date||…months after date…月后付款 !w39FfU{  
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见票后…日付款…days after sight||…days sight lpB3&H8&  
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见票后…月付款…months after sight||…months sight z (?=Iv3  
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同组票据set of bills k,yZ[n|`  
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单张汇票sola of exchange||sole of exchange <h-vjz  
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远期汇票usance bill||bill at usance ^(HUGl_  
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长期汇票long bill 6 5N~0t  
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短期汇票short bill KG H/^!u+R  
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逾期汇票overdue bill [Zei0O  
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宽限日期days of grace Bp8'pj;~  
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电汇telegraphic transfer （T.T） a,2'+ Tlo  
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邮汇postal order||postal note （Am.）||post office order||money order h$4Hw+Yxs]  
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本票promissory note （P/N） Fa'k0/_j  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security sZx/Ee   
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担保书trust receipt||letter of indemnity :<}=e@/~|  
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承兑||认付acceptance bbrXgQ`s+w  
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单张承兑general acceptance E[/\7v\  
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有条件承兑qualified acceptance <YdE1{fm  
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附条件认付conditional acceptance  Vh_P/C+  
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部分认付partial acceptance   u6AA4(