[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。   _xdFQ  
会计报表statement of account en8l:INX  
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往来帐目account current
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现在往来帐||存款额current accout BE,H`G #h  
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销货帐account sales 9UcSQ"D  
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共同计算帐项joint account vx4Jk]h+=L  
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未决帐项outstanding account :=2l1Y[-G  
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贷方帐项credit account||creditor account !~a1xI~s  
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借方帐项debit account||debtor account #RVN7-x  
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应付帐||应付未付帐account payable "Rq)%o$Z  
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应收帐||应收未收帐account receivable |<w Z;d  
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新交易||新帐new account x[1(cj  
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未决帐||老帐old account @Yzc?+x  

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现金帐cash account V0a)9\x(\  
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流水帐running account >TQnCG=  
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暂记帐||未定帐suspense account (d$ksf_[%f  
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过期帐||延滞帐overdue account||pastdue account r-IG.ym3  
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杂项帐户sundry account >2@ a\  
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详细帐单||明细表detail account BuIly&qbm<  
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呆帐bad account { 0vHgi  
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会计项目title of account &0QtHcXpR  
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会计薄||帐薄account-book ;yVT:qd %  
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营业报告书||损益计算表account of budiness||business report ! fSM6Vo  
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借贷细帐||交验帐account rendered +ZxG<1&  
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明细帐account stated dJYQdo^X  
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与…银行开立一户头to open an account with !;ipLC;e}  
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与…银行建立交易to keep account with >:yU bo)  
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继续记帐to keep account qqR8E&Y{  
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与…有交易to have an account with @g~hYc  
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作成会计帐||有往来帐项to make out an account with rBY{&JhS  
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清算||清理债务to make up an account @<W^/D1#L  
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清洁帐目||与…停止交易to close ones account with [es R!})  
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结帐to close an account ?U;KwS]%  
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清理未付款to ask an account||to demand an account cLpkgK&a  
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结清差额to balance the account with Z1t?+v+Ro*  
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清算to settle an account||to liquidate an account||to square an account \&S-lsLY  
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审查帐目||监查帐目to audit an account :~1sF_  
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检查帐目to examine an account E =7m@" 0  
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转入A的帐户to charge the amount to As account V #Px  
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以计帐方式付款to pay on account |QIFtdU5T  
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代理某人||为某人on ones account||on account of one SX4"HadV>  
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为自己计算||独立帐目on ones own account {4@+ 2)l  
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由某人收益并负风险on ones account and risk||for ones account and risk RK
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由某人负担for ones account||for account of one -666|pA  

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按某人指示||列入某人帐户by order and for account of one J *lKXFq7  
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列入5月份帐目for May account ^zMME*G  
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编入某中帐项下to pass to the account of||to place to the account of }nQni?  
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寄出清算书to send in an account||to send in render an account /%#LA  
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支票薄cheque book ]$StbBP  
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支票陈票人cheque drawer wQ7G_kVp  
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持票人cheque holder `+4>NT6cu9  
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不记名支票cheque to bearer||bearer cheque :%!}%fkxH  
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记名支票||认人支票cheque to order fjE  
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到期支票antedated cheque
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未到期支票postdated cheque oBA]qI  
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保付支票certified cheque SNV[KdvP*  
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未获兑现支票，退票returned cheque X#qmwcF  
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横线支票crossed cheque V) $y  
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普通横线general crossing p19[qy~.  
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特别横线special crossing #Ub"Ii  
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空白支票blank cheque K3jPTAw=#  
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失效支票，过期支票stale cheque m;=wQYFr{I  

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普通支票open cheque kOe%w-_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p!+7F\  
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支票换现金||兑现to cash a cheque g/)$-Z)Nu  
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清理票款to clear a cheque ~s}0z&v^te  
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保证兑现to certify a cheque _%Hp
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填写支票数额to fill up a cheque 0-)D`s%  
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支票上划线to cross a cheque GZL{~7n  
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开发支票to make out a cheque -qki^!Y?  
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签发支票，开立支票to draw a cheque||to issue a cheque vYh_<Rp5  
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透支支票to overdraw a cheque /Q7cQ2[EU  
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背书支票to endorse a cheque ]J^9iDTTA  
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请付票款||清付票款to pay a cheque||to honour a cheque O[p;IG
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支票退票to dishonour a cheque }*!7 Vrep  
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拒付支票to refuse a cheque ` [ EzU+  
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拒付支票to stop payment of a cheque Q AJX7  
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提示要求付款to present for payment RjO9E.nm  
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见票即付持票人payable to bearer BX[92~Bq  
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支付指定人payable to order "7R"(. ~>  
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已过期||无效out of date||stale KlgPDV9mg  
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请给出票人R/D||refer to drawer ?^i$} .%W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,jWMJ0X/N=  
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文字与数字不一致words and figures differ Q)\7(n  
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支票 wiWpz Jz  
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时间已过account closed !dfc1UjB  
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更改处应加盖印章alterations require initials qO= _i d  
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时间已过effects not cleared @Md%gEh;&  
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停止付款payment stopped $ WAFr  
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支票毁损cheque mutilated q10gKVJum  
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汇款||寄钱to remit||to send money n(.y_NEgV!  
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寄票供取款||支票支付to send a cheque for payment X3#/|>
 
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寄款人a remitter D<$~bUkxR  
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收款人a remittee @sJ[<V  
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国外汇票foreign Bill > 4ex:Z  
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国内汇票inland Bill Z<ozANbk  
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跟单汇票documentary bill V|b9zHh  
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空头汇票accommodation bill T6JN@:8  
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原始汇票original bill VTySKY+  
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改写||换新票据renewed bill 0ZPwE
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即期汇票sight bill||bill on demand $u_0"sUV  
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…days after date||…days after date…日后付款 RvKP&  
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…months after date||…months after date…月后付款 ?|'+5$  
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见票后…日付款…days after sight||…days sight $Z6g/bD`E  
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见票后…月付款…months after sight||…months sight 0xrr9X<  
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同组票据set of bills n 4Nb,)M  
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单张汇票sola of exchange||sole of exchange /ylO["<Q  
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远期汇票usance bill||bill at usance qd#?8  
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长期汇票long bill & <6E*qM  
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短期汇票short bill ,T@+QXh  
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逾期汇票overdue bill 1=(jpy  
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宽限日期days of grace Y,Dd}an  
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电汇telegraphic transfer （T.T） yO*~)ALb+  
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邮汇postal order||postal note （Am.）||post office order||money order Yt&Isi +  
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本票promissory note （P/N） |,3s]b`  
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押汇负责书||押汇保证书letter of hypothecation Z(DCR/U=(>  
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副保||抵押品||付属担保物collateral security {gh41G;n  
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担保书trust receipt||letter of indemnity <vMna< /d  
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承兑||认付acceptance 'a.n
  
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单张承兑general acceptance 9R_2>BDn  
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有条件承兑qualified acceptance _vOV(#q2a  
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附条件认付conditional acceptance O-m=<Fk> D  
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部分认付partial acceptance   LX<arHz