[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。   !&E>8h  
会计报表statement of account lUCdnp;w'  
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往来帐目account current *qY`MW
  
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现在往来帐||存款额current accout [:g6gAuh,  
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销货帐account sales evg i\"  
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共同计算帐项joint account I.y|AQB  
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未决帐项outstanding account )d C%g=dtc  
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贷方帐项credit account||creditor account \+Qx}bS{  
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借方帐项debit account||debtor account S:rW}rJ  
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应付帐||应付未付帐account payable HX+'{zm]  
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应收帐||应收未收帐account receivable H -.3r  
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新交易||新帐new account ^x4,}'(  
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未决帐||老帐old account Y/gVyQ(  
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现金帐cash account v8 6ls[lzu  
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流水帐running account Q9%N>h9  
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暂记帐||未定帐suspense account G_j`6v)  
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过期帐||延滞帐overdue account||pastdue account zq{L:.#ha  
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杂项帐户sundry account ua4QtDSs  
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详细帐单||明细表detail account P}?
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呆帐bad account I"T _<  
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会计项目title of account Rfa1v*(  
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会计薄||帐薄account-book mI"|^!L  
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营业报告书||损益计算表account of budiness||business report 4
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借贷细帐||交验帐account rendered 9O@eJ$  
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明细帐account stated 70|Cn(p_  
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与…银行开立一户头to open an account with --  _,;  
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与…银行建立交易to keep account with <K4'|HU/  
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继续记帐to keep account LA"`8  
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与…有交易to have an account with (y#8z6\dx  
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作成会计帐||有往来帐项to make out an account with ]hv4EL(zi  
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清算||清理债务to make up an account 3VALrb;  
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清洁帐目||与…停止交易to close ones account with [<f\+g2ct  
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结帐to close an account H4^-MSw  
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清理未付款to ask an account||to demand an account Xm\tyLY  
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结清差额to balance the account with 0(:"q!h  
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清算to settle an account||to liquidate an account||to square an account U hb6{'+  
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审查帐目||监查帐目to audit an account C37KvLQ  
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检查帐目to examine an account xREqcH,vU  
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转入A的帐户to charge the amount to As account t<~riFs]  
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以计帐方式付款to pay on account 6&$z!60  
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代理某人||为某人on ones account||on account of one 9V[|_  
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为自己计算||独立帐目on ones own account Y-gj X$qGo  
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由某人收益并负风险on ones account and risk||for ones account and risk ZTMzL%i  
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由某人负担for ones account||for account of one n"(n*Hf7b  
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按某人指示||列入某人帐户by order and for account of one D
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列入5月份帐目for May account V0c*M>V  
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编入某中帐项下to pass to the account of||to place to the account of U$ _?T-x  
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寄出清算书to send in an account||to send in render an account e
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支票薄cheque book {ZY^tT sY  
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支票陈票人cheque drawer t A\N$  
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持票人cheque holder vXq=f:y4  
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不记名支票cheque to bearer||bearer cheque ~AS2$  
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记名支票||认人支票cheque to order de[c3!#1d  
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到期支票antedated cheque r*0a43mC1  
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未到期支票postdated cheque "5synfO  
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保付支票certified cheque 0u'4kF!P!  
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未获兑现支票，退票returned cheque _B8e1an  
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横线支票crossed cheque 7B"J x^  
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普通横线general crossing  +h9UV  
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特别横线special crossing J.$<Lnt>u  
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空白支票blank cheque i\3BA"ZX  
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失效支票，过期支票stale cheque }<2F]UuR  
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普通支票open cheque SjtGU47$!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >, 234ab=d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7/PHg)&  
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支票换现金||兑现to cash a cheque u8+<uWB  
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清理票款to clear a cheque /D1Bf:'(  
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保证兑现to certify a cheque aCGPtA'  
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填写支票数额to fill up a cheque `c:'il?  
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支票上划线to cross a cheque s$H5W`3  
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开发支票to make out a cheque `(Q58wR}  
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签发支票，开立支票to draw a cheque||to issue a cheque PDD` eK}Fj  
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透支支票to overdraw a cheque /jj@ =H  
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背书支票to endorse a cheque uUc[s"\  
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请付票款||清付票款to pay a cheque||to honour a cheque QRdb~f;<hj  
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支票退票to dishonour a cheque "H G:by  
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拒付支票to refuse a cheque (_nkscf  
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拒付支票to stop payment of a cheque E+~~d6nB  
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提示要求付款to present for payment &Q&$J )0  
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见票即付持票人payable to bearer Z>M*!mQi  
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支付指定人payable to order C y&L,  
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已过期||无效out of date||stale jXW7 1$B  
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请给出票人R/D||refer to drawer ]h|GaHiE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q0 ^?jh  
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文字与数字不一致words and figures differ q-!m|<Z  
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支票 #K4wO!
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时间已过account closed Fh?q;o Ej  
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更改处应加盖印章alterations require initials H7\EvIM=  
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时间已过effects not cleared g!K(xhEO  
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停止付款payment stopped r?Z8_5Y  
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支票毁损cheque mutilated 1YS{; y[o  
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汇款||寄钱to remit||to send money WO '33Q(  
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寄票供取款||支票支付to send a cheque for payment O-
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寄款人a remitter $_<,bC1[  
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收款人a remittee _STN^   
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国外汇票foreign Bill \]o#tYN\a0  
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国内汇票inland Bill o,u-%  
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跟单汇票documentary bill ^ b}_[B  
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空头汇票accommodation bill qM]eK\q 1  
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原始汇票original bill n Hy|  
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改写||换新票据renewed bill s8eFEi  
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即期汇票sight bill||bill on demand ZOfyy E  
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…days after date||…days after date…日后付款 :SziQQ  
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…months after date||…months after date…月后付款 %Qrf ]  
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见票后…日付款…days after sight||…days sight ErHbc2  
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见票后…月付款…months after sight||…months sight 8(7DW |\  
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同组票据set of bills %sbDH  
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单张汇票sola of exchange||sole of exchange 5_x8 !v  
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远期汇票usance bill||bill at usance y}FTLX $  
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长期汇票long bill %l(qyH)*  
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短期汇票short bill (:4N#p  
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逾期汇票overdue bill @b
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宽限日期days of grace q;3.pRw(  
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电汇telegraphic transfer （T.T） <Wn={1Ts"  
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邮汇postal order||postal note （Am.）||post office order||money order meA=lg?  
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本票promissory note （P/N） $!)Sgb  
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押汇负责书||押汇保证书letter of hypothecation -!f)P=S  
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副保||抵押品||付属担保物collateral security ?5_~Kn%2  
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担保书trust receipt||letter of indemnity KHV5V3q4  
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承兑||认付acceptance [%7y !XD  
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单张承兑general acceptance KJ M:-z@  
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有条件承兑qualified acceptance 3omFd#EP  
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附条件认付conditional acceptance &/R`\(
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部分认付partial acceptance   K=T]@ix$