[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 rp^Gk  
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往来帐目account current ;mw$(ZK a#  
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现在往来帐||存款额current accout 9;*-y$@  
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销货帐account sales $xl>YYEBMH  
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共同计算帐项joint account {+V]saYP  
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未决帐项outstanding account Z:2a_Atm  
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贷方帐项credit account||creditor account ][IEzeI_LN  
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借方帐项debit account||debtor account #rkz:ir4  
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应付帐||应付未付帐account payable XFiP8aX<  
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应收帐||应收未收帐account receivable ..5rW0lr  
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新交易||新帐new account m@Vz42g~+  
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未决帐||老帐old account 3i I 4yg  
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现金帐cash account ]#fmih^  
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流水帐running account !)1gGXRY  
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暂记帐||未定帐suspense account o;zU;pkB  
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过期帐||延滞帐overdue account||pastdue account `;7eu=  
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杂项帐户sundry account j^Vr!y  
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详细帐单||明细表detail account XB.xIApmy  
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呆帐bad account sYG:\>}ie  
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会计项目title of account J2BCaAwEP,  
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会计薄||帐薄account-book ~\oF}7l$  
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营业报告书||损益计算表account of budiness||business report I""zg^Rq  
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借贷细帐||交验帐account rendered AL;z's(F?  
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明细帐account stated E xls_oSp  
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与…银行开立一户头to open an account with v:1DNR4  
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与…银行建立交易to keep account with +L,V_z  
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继续记帐to keep account Q;xJ/4 Z"  
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与…有交易to have an account with _qO'(DKylC  
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作成会计帐||有往来帐项to make out an account with }|OwUdE!R9  
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清算||清理债务to make up an account S?[@/35)  
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清洁帐目||与…停止交易to close ones account with ~+ )>D7  
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结帐to close an account @GWJq 3e  
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清理未付款to ask an account||to demand an account Z0[d;m*  
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结清差额to balance the account with !<3!ORFO  
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清算to settle an account||to liquidate an account||to square an account hS1I ;*t  
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审查帐目||监查帐目to audit an account I.[Lv7U-  
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检查帐目to examine an account br X[-  
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转入A的帐户to charge the amount to As account MD^,"!A  
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以计帐方式付款to pay on account .I?~R:(Ig  
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代理某人||为某人on ones account||on account of one B!
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为自己计算||独立帐目on ones own account y 2)W"PuG  
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由某人收益并负风险on ones account and risk||for ones account and risk UwxszEHC  
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由某人负担for ones account||for account of one ?qb35  
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按某人指示||列入某人帐户by order and for account of one *4e?y  
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列入5月份帐目for May account ,kf.'N  
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编入某中帐项下to pass to the account of||to place to the account of Ia<V\$#  
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寄出清算书to send in an account||to send in render an account @H<*|3J  
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支票薄cheque book T-#4hY`  
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支票陈票人cheque drawer FZ
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持票人cheque holder 0k{\W  
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不记名支票cheque to bearer||bearer cheque 3C<G8*4);/  
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记名支票||认人支票cheque to order 8>t,n,k  
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到期支票antedated cheque lOp.
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未到期支票postdated cheque lKw-C[  
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保付支票certified cheque `!/[9Y#Hp  
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未获兑现支票，退票returned cheque g{ Al
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横线支票crossed cheque fj;ZGbg-O  
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普通横线general crossing .@E5dw5  
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特别横线special crossing h/t;ZLUAZP  
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空白支票blank cheque Tc/^h4xH  
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失效支票，过期支票stale cheque iRnjN  
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普通支票open cheque RJ'[m~yl5X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1~c\J0h)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 ZPmqoR[  
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支票换现金||兑现to cash a cheque bW6| &P}X  
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清理票款to clear a cheque g:M;S"U3*Y  
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保证兑现to certify a cheque JB~^J5#[Oh  
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填写支票数额to fill up a cheque tTy!o=  
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支票上划线to cross a cheque ~#sD2b`0  
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开发支票to make out a cheque 1%+-}yo<  
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签发支票，开立支票to draw a cheque||to issue a cheque =y][j+WH  
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透支支票to overdraw a cheque ^aSb~lce  
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背书支票to endorse a cheque OT 0c5x
 
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请付票款||清付票款to pay a cheque||to honour a cheque ,u `xneOs  
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支票退票to dishonour a cheque f!x9%  
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拒付支票to refuse a cheque (03/4*g_s  
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拒付支票to stop payment of a cheque /pj[c;a O  
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提示要求付款to present for payment !/}3/iU  
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见票即付持票人payable to bearer _9h$8(wjn  
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支付指定人payable to order [~9UsHfH  
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已过期||无效out of date||stale l!tR
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请给出票人R/D||refer to drawer UY(T>4H+h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {:1j>4m2  
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文字与数字不一致words and figures differ E.K^v/dNdq  
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支票 3x[Cpg ,  
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时间已过account closed YlrN^rO  
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时间已过effects not cleared iHPsRq!  
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停止付款payment stopped ~F,~^r!Jtu  
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支票毁损cheque mutilated l'"nU6B&  
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汇款||寄钱to remit||to send money n4{%M  
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寄票供取款||支票支付to send a cheque for payment O) q4^AE$  
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寄款人a remitter +YvF+E  

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收款人a remittee ]d1'5F][H  
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国外汇票foreign Bill uRb48Qy2  
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国内汇票inland Bill ia5%  
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跟单汇票documentary bill U"r*kO %  
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空头汇票accommodation bill %E_Y4Oe1  
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原始汇票original bill MN<LZC%$  
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改写||换新票据renewed bill TDo)8+.2z  
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即期汇票sight bill||bill on demand ClKWf\(ii6  
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…days after date||…days after date…日后付款 1J!v;Y\\  
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…months after date||…months after date…月后付款 li%@HdA!  
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见票后…日付款…days after sight||…days sight 2 ,nhs,FZ  
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见票后…月付款…months after sight||…months sight *)Pm  
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同组票据set of bills g"/n95k<  
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单张汇票sola of exchange||sole of exchange X4o#kW  
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远期汇票usance bill||bill at usance RJ?)O#}  
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长期汇票long bill .gy:Pl]w  
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短期汇票short bill '_?Z{|  
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逾期汇票overdue bill ` RY}g;  
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宽限日期days of grace |4DN2P  
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电汇telegraphic transfer （T.T） {eU>E/SQ  
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邮汇postal order||postal note （Am.）||post office order||money order oJM;CN  
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本票promissory note （P/N） O\7x+^.  
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押汇负责书||押汇保证书letter of hypothecation \X %#-y  
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副保||抵押品||付属担保物collateral security C1AX  
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担保书trust receipt||letter of indemnity Q=!QCDO(  
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承兑||认付acceptance e3n^$'/\r  
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单张承兑general acceptance X,@ nD@  
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有条件承兑qualified acceptance R;AcAJ;  
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附条件认付conditional acceptance <Y /3U  
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部分认付partial acceptance   ,6y.wNb:F