[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。   !yTj O   
会计报表statement of account v]KI=!Gs  
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往来帐目account current 0 :1ldU 4  
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现在往来帐||存款额current accout |teDe6\m  
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销货帐account sales z15QFVm  
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共同计算帐项joint account \\~4$Ai[  
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未决帐项outstanding account 1&
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贷方帐项credit account||creditor account ,s1n!@9  
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借方帐项debit account||debtor account OG}D;Ew  
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应付帐||应付未付帐account payable 5Gsj;  
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应收帐||应收未收帐account receivable Rx= pk  
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新交易||新帐new account 1P\_3.V{  
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未决帐||老帐old account 3,B[%!3d  

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现金帐cash account m"vV=6m|\  
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流水帐running account M$gy J!Pb  
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暂记帐||未定帐suspense account &4DV]9+g  
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过期帐||延滞帐overdue account||pastdue account j{ P,(-  
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杂项帐户sundry account [*>@hx  
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详细帐单||明细表detail account )-a_,3x%j  
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呆帐bad account 8a)EL*LH`  
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会计项目title of account ?\ #4`9  
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会计薄||帐薄account-book *}w.xt  
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营业报告书||损益计算表account of budiness||business report ,.}PZL  
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借贷细帐||交验帐account rendered Mc6Cte]3|  
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明细帐account stated s_*eX N  
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与…银行开立一户头to open an account with >I
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与…银行建立交易to keep account with ~V|!\CB  
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继续记帐to keep account Tw hK>HN  
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与…有交易to have an account with e-K8K+7  
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作成会计帐||有往来帐项to make out an account with 7Rh :+bT  
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清算||清理债务to make up an account RtW5U8  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account #<e7 Y0  
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清理未付款to ask an account||to demand an account te''sydUS  
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结清差额to balance the account with (j I|F-i  
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清算to settle an account||to liquidate an account||to square an account .:raeDrd  
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审查帐目||监查帐目to audit an account DmrfD28j~F  
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检查帐目to examine an account 4<K`yU]"  
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转入A的帐户to charge the amount to As account sN}@b8o@  
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以计帐方式付款to pay on account -c?wEqa~2  
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代理某人||为某人on ones account||on account of one 7uxPkZbb  
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为自己计算||独立帐目on ones own account e:D"_B  
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由某人收益并负风险on ones account and risk||for ones account and risk hb8XBBKR  
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由某人负担for ones account||for account of one 51ebE`  
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按某人指示||列入某人帐户by order and for account of one ]q7 LoH'S  
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列入5月份帐目for May account aZ>\*1
 
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编入某中帐项下to pass to the account of||to place to the account of sg"D;b:X  
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寄出清算书to send in an account||to send in render an account *F*jA$aY  
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支票薄cheque book 51 +M_~  
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支票陈票人cheque drawer ou^nzm  
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持票人cheque holder niHL/\ 7u  
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不记名支票cheque to bearer||bearer cheque }j(2Dl  
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记名支票||认人支票cheque to order L0mnU)Q}C  
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到期支票antedated cheque R=?po=  
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未到期支票postdated cheque ^[,s_34V  
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保付支票certified cheque .?0>5-SfY  
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未获兑现支票，退票returned cheque 3K#mF7)a  
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横线支票crossed cheque =`1m-   
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普通横线general crossing i2
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特别横线special crossing r9] rN  
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空白支票blank cheque g8,?S6\nMz  
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失效支票，过期支票stale cheque  W `N}  
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普通支票open cheque o
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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 gMs+?SNHAh  
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支票换现金||兑现to cash a cheque D0/DI  
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清理票款to clear a cheque u^Nxvx3l0  
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保证兑现to certify a cheque 76-jMcGi  
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填写支票数额to fill up a cheque bLgL0}=n  
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支票上划线to cross a cheque q,B3ru.?d  
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开发支票to make out a cheque [o2w1R\H+x  
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签发支票，开立支票to draw a cheque||to issue a cheque 9W!8
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透支支票to overdraw a cheque OAv>g pw  
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背书支票to endorse a cheque *>jjMyn  
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请付票款||清付票款to pay a cheque||to honour a cheque wGvhB%8K  
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支票退票to dishonour a cheque pb#mg^8  
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拒付支票to refuse a cheque z3a-+NjDm  
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拒付支票to stop payment of a cheque nnNv0?>d(  
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提示要求付款to present for payment Wta]BX  
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见票即付持票人payable to bearer 740B\pc0  
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支付指定人payable to order `>6T&  
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已过期||无效out of date||stale c%z'xM  
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请给出票人R/D||refer to drawer a(;!O}3_)(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %@?A_jS  
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文字与数字不一致words and figures differ IA4N@ijRxh  
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支票 rh!;|xB|+  
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时间已过account closed +5!&E7bcd  
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更改处应加盖印章alterations require initials 3BdX  
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时间已过effects not cleared x|i_P|Z  
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停止付款payment stopped g^7MM
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支票毁损cheque mutilated |kJ%`j(7R  
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汇款||寄钱to remit||to send money EON:B>2a  
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寄票供取款||支票支付to send a cheque for payment Ts.wh >`  
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寄款人a remitter |'d>JT:  
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收款人a remittee x3 >  
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国外汇票foreign Bill T4)fO u3]  
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国内汇票inland Bill En{`@JsM  
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跟单汇票documentary bill +N`ua  
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空头汇票accommodation bill 2i;7{7  
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原始汇票original bill GZI`jS"lU  
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改写||换新票据renewed bill ?;[w
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即期汇票sight bill||bill on demand X+UJzR90  
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…days after date||…days after date…日后付款 >
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…months after date||…months after date…月后付款 Cj~'Lhmv'T  
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见票后…日付款…days after sight||…days sight h1'\:N`  
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见票后…月付款…months after sight||…months sight ggJO:$?$L  
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同组票据set of bills ?@E! u|]K  
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单张汇票sola of exchange||sole of exchange J0@X<Lt U  
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远期汇票usance bill||bill at usance #Y$hNQQ$F  
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长期汇票long bill Hv2De0W  
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短期汇票short bill V,%=AR5
 
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逾期汇票overdue bill 0tXS3+@n=  
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宽限日期days of grace >Wv;R2|  
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电汇telegraphic transfer （T.T） 4rLL[??  
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邮汇postal order||postal note （Am.）||post office order||money order 0@%v1Oja  
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本票promissory note （P/N） =,6z4" )  
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押汇负责书||押汇保证书letter of hypothecation 4bYK}o S  
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副保||抵押品||付属担保物collateral security #Up86(Z  

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担保书trust receipt||letter of indemnity ]QlwR'&j/n  
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承兑||认付acceptance #."-#"0  
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单张承兑general acceptance 3sy (vC  
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有条件承兑qualified acceptance __G?0*3G  
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附条件认付conditional acceptance i@"@ 9n~  
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部分认付partial acceptance   o,AAC