[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。   ZNk[Jn [.  
会计报表statement of account !7Qj8YmS  
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往来帐目account current gzH;`,  
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现在往来帐||存款额current accout PVdN)tG5  
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销货帐account sales +Zr~mwM=x  
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共同计算帐项joint account n5BD0q  
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未决帐项outstanding account < .e4  
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贷方帐项credit account||creditor account I*(kv7(c0  
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借方帐项debit account||debtor account Q*1'k%7  
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应付帐||应付未付帐account payable $FX$nY  
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应收帐||应收未收帐account receivable O7LJ-M  
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新交易||新帐new account GE=S.P;  
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未决帐||老帐old account r2i]9>w  
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现金帐cash account 4^nHq 4_  
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流水帐running account kjdIk9 Y  
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暂记帐||未定帐suspense account 9xw"NcL  
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过期帐||延滞帐overdue account||pastdue account /kRCCs8t}  
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杂项帐户sundry account u(f;4`  
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详细帐单||明细表detail account w,R6:*p5  
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呆帐bad account 8)pL0bg  
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会计项目title of account ! os@G  
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会计薄||帐薄account-book /Lm~GmPt  
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营业报告书||损益计算表account of budiness||business report 9h)8Mq+M  
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借贷细帐||交验帐account rendered /0 fsn_  
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明细帐account stated U,6sR  
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与…银行开立一户头to open an account with +s;Vfc$b]H  
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与…银行建立交易to keep account with 34k>O  
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继续记帐to keep account W ;+()vC  
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与…有交易to have an account with +Ig%h[1a  
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作成会计帐||有往来帐项to make out an account with EEK!'[<,sE  
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清算||清理债务to make up an account ^ACrWk~UY  
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清洁帐目||与…停止交易to close ones account with Buh}+n2]5  
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结帐to close an account R4 JfH  
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清理未付款to ask an account||to demand an account mD&I6F[s  
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结清差额to balance the account with BKb#\(95*  
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清算to settle an account||to liquidate an account||to square an account zF>;7'\x  
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审查帐目||监查帐目to audit an account ]$9y7Bhj.  
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检查帐目to examine an account ~OR^  
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转入A的帐户to charge the amount to As account !QbuOvw  
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以计帐方式付款to pay on account \-[bU6\A\  
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代理某人||为某人on ones account||on account of one B &B:P  
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为自己计算||独立帐目on ones own account |%ZJN{!R  
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由某人收益并负风险on ones account and risk||for ones account and risk 6 B7*|R>  
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由某人负担for ones account||for account of one )R'%SLw  
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按某人指示||列入某人帐户by order and for account of one ;|?_C8  
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列入5月份帐目for May account ^gp]tAf  
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编入某中帐项下to pass to the account of||to place to the account of #V]8FW  
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寄出清算书to send in an account||to send in render an account eWex/ m  
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支票薄cheque book B;NK\5>  
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支票陈票人cheque drawer Q%?%zuU  
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持票人cheque holder tKLeq(  
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不记名支票cheque to bearer||bearer cheque w42{)S"  
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记名支票||认人支票cheque to order B]<N7NYn1  
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到期支票antedated cheque uaKbqX  
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未到期支票postdated cheque MoEh25U.  
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保付支票certified cheque DO*6gzW  
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未获兑现支票，退票returned cheque PyHL`PZZ  
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横线支票crossed cheque =+T0[|gc(r  
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普通横线general crossing wG)[Ik6:  
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特别横线special crossing Lwf[* n d  
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空白支票blank cheque s!D2s2b9e  
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失效支票，过期支票stale cheque ,d_rK\J  
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普通支票open cheque 55<!H-zt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4o@:+T:1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E U RKzJk  
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支票换现金||兑现to cash a cheque 46\!W(O~y  
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清理票款to clear a cheque FdEUZ[IT`{  
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保证兑现to certify a cheque LXrk5>9  
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填写支票数额to fill up a cheque l>s@&%;Mg  
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支票上划线to cross a cheque upeioC q  
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开发支票to make out a cheque L %ifl:K  
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签发支票，开立支票to draw a cheque||to issue a cheque [Ran/D\.  
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透支支票to overdraw a cheque >X"\+7bw  
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背书支票to endorse a cheque N$:-q'hX  
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请付票款||清付票款to pay a cheque||to honour a cheque _E6N*ORV  
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支票退票to dishonour a cheque Q~' \oWz  
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拒付支票to refuse a cheque `@0AGSzUv  
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拒付支票to stop payment of a cheque em- <V5fb  
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提示要求付款to present for payment vO/3bu}  
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见票即付持票人payable to bearer ]-SJ";aU  
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支付指定人payable to order 6mIK[Qnp  
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已过期||无效out of date||stale p:0X3?IG3  
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请给出票人R/D||refer to drawer 0O*kC43E_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m_`%#$s}  
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文字与数字不一致words and figures differ P$*N gt  
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支票 uaU2D-ft"  
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时间已过account closed *-Vr=e<8   
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更改处应加盖印章alterations require initials lNWP9?X  
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时间已过effects not cleared <c!gg7@pm  
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停止付款payment stopped UF*R1{  
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支票毁损cheque mutilated VYO1qj  
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汇款||寄钱to remit||to send money o; U!{G(X  
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寄票供取款||支票支付to send a cheque for payment t4/ye>P &  
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寄款人a remitter mZPvG  
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收款人a remittee ]t`SCsoo  
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国外汇票foreign Bill dt+r P%  
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国内汇票inland Bill 6yMZ2%  
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跟单汇票documentary bill IOdxMzF`m  
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空头汇票accommodation bill .8!\6=iJB  
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原始汇票original bill ,$>l[G;Bm  
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改写||换新票据renewed bill ::$W .!Uv  
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即期汇票sight bill||bill on demand 3Ke6lV)uq  
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…days after date||…days after date…日后付款 F4==a
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…months after date||…months after date…月后付款 vIOGDI>  
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见票后…日付款…days after sight||…days sight OoH-E.lp  
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见票后…月付款…months after sight||…months sight UF#!6"C@  
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同组票据set of bills v x/YWZ  
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单张汇票sola of exchange||sole of exchange -8Mb~Hfl0  
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远期汇票usance bill||bill at usance ?<C(ga  
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长期汇票long bill eDZ8F^0  
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短期汇票short bill "}*D,[C5e  
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逾期汇票overdue bill NF6xKwRU]_  
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宽限日期days of grace goIvm:
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电汇telegraphic transfer （T.T） aM;SE9/U  
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邮汇postal order||postal note （Am.）||post office order||money order i3N{D t  
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本票promissory note （P/N） P|$n   
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押汇负责书||押汇保证书letter of hypothecation zY_J7,0g  
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副保||抵押品||付属担保物collateral security F~ 5,-atDM  
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担保书trust receipt||letter of indemnity -eF-r=FR  

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承兑||认付acceptance O>]i?  
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单张承兑general acceptance A r]*?:4y[  
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有条件承兑qualified acceptance \s*UUODWK  
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附条件认付conditional acceptance vYV!8o.I  
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部分认付partial acceptance   x!_5/