[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。   DP ? dC`  
会计报表statement of account '/W$9jm  
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往来帐目account current 
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现在往来帐||存款额current accout @A/k"Ax{r  
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销货帐account sales oo5=5s6 3}  
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共同计算帐项joint account BrV{X&>[i  
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未决帐项outstanding account 0I&k_7_  
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贷方帐项credit account||creditor account [M?2axOC  
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借方帐项debit account||debtor account KpLmpK1  
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应付帐||应付未付帐account payable {@Mr7*u  
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应收帐||应收未收帐account receivable jlEz]@ i  
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新交易||新帐new account ?6# won  
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未决帐||老帐old account EY }:aur  
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现金帐cash account E8Dh;j  
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流水帐running account *7BfK(9T  
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暂记帐||未定帐suspense account bS.w<V Ew  
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过期帐||延滞帐overdue account||pastdue account '`];=QY9pg  
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杂项帐户sundry account Mf}M/Fh  
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详细帐单||明细表detail account _;<!8e$C  
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呆帐bad account ;"3B,Yj  
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会计项目title of account ?b7\m":'  
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会计薄||帐薄account-book 0p.bmQSH  
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营业报告书||损益计算表account of budiness||business report "fFSZ@,r  
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借贷细帐||交验帐account rendered i`,FXF)  
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明细帐account stated w~'xZ?  
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与…银行开立一户头to open an account with 6&3,fSP  
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与…银行建立交易to keep account with E-Lk P;  
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继续记帐to keep account -@TY8#O#-  
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与…有交易to have an account with ">uN= {Iy  
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作成会计帐||有往来帐项to make out an account with >A#5` $i  

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清算||清理债务to make up an account `y8pwWo-o  
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清洁帐目||与…停止交易to close ones account with ^@fD{]I  
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结帐to close an account >7U/TVd&  
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清理未付款to ask an account||to demand an account >CB-a :  
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结清差额to balance the account with .qBc;u  
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清算to settle an account||to liquidate an account||to square an account *yq65yZi5  
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审查帐目||监查帐目to audit an account .#EU@Hc
  
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检查帐目to examine an account \"P{8<h.3  
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转入A的帐户to charge the amount to As account {!,K[QwcI  
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以计帐方式付款to pay on account h nydH-;cz  
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代理某人||为某人on ones account||on account of one >$Y/B=e  
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为自己计算||独立帐目on ones own account F5)`FM^R  
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由某人收益并负风险on ones account and risk||for ones account and risk /wDf,Hduz  
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由某人负担for ones account||for account of one mK:gj&N7X|  
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按某人指示||列入某人帐户by order and for account of one :a wt7lqv  
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列入5月份帐目for May account v l"8Oi*r^  
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编入某中帐项下to pass to the account of||to place to the account of \Qml~?$@lH  
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寄出清算书to send in an account||to send in render an account R"ON5,E  
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支票薄cheque book !h?HfpYv  
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支票陈票人cheque drawer n;Bb/Z!~  
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持票人cheque holder 0CzQel)L:  
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不记名支票cheque to bearer||bearer cheque 1$ Hou   
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记名支票||认人支票cheque to order [O3:?BNY  
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到期支票antedated cheque HK)m^!=  
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未到期支票postdated cheque E{ /, b)  
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保付支票certified cheque ;nS F\X(;{  
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未获兑现支票，退票returned cheque V$ZclV2:Ih  
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横线支票crossed cheque J~%43!X\K  
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普通横线general crossing ///Lg{ie  
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特别横线special crossing 5W)ST&YPL*  
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空白支票blank cheque L-+g`  
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失效支票，过期支票stale cheque ?tYZ/  
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普通支票open cheque C8K2F5c5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -, bnj
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3}nk9S:jr  
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支票换现金||兑现to cash a cheque %>FtA)  
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清理票款to clear a cheque <UGaIb  
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保证兑现to certify a cheque T#B#q1/  
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填写支票数额to fill up a cheque AERJ]$\  
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支票上划线to cross a cheque I/7!5
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开发支票to make out a cheque P3"R2-  
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签发支票，开立支票to draw a cheque||to issue a cheque :9QU\
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透支支票to overdraw a cheque _*~F1% d  
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背书支票to endorse a cheque ?("O.<
 
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque kx&JY9(&#  
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拒付支票to refuse a cheque ]0D-g2!|A  
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拒付支票to stop payment of a cheque vYRY?~8 C  
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提示要求付款to present for payment w Q[|D2;  
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见票即付持票人payable to bearer GQt5GOt  
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支付指定人payable to order d~8U1}dP  
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已过期||无效out of date||stale ]KuM's  
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请给出票人R/D||refer to drawer k5< n:
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zh) &6'S\  
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文字与数字不一致words and figures differ :Pq&l.  
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支票 mH,s!6j?Vp  
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时间已过account closed m ywxV  
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更改处应加盖印章alterations require initials (~G*'/)  
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时间已过effects not cleared IG
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停止付款payment stopped }|h-=T '  
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支票毁损cheque mutilated ^Whc<>|  
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汇款||寄钱to remit||to send money gs2qLb  
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寄票供取款||支票支付to send a cheque for payment HV`u#hZ7C  
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寄款人a remitter F4(;O7j9  
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收款人a remittee /_fZ 2$/  
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国外汇票foreign Bill j+<!4 0#  
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国内汇票inland Bill >&<D.lx  
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跟单汇票documentary bill -'W:P'BG  
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空头汇票accommodation bill [u3^R]  
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原始汇票original bill I |D]NY^  
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改写||换新票据renewed bill u*;53 43  
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即期汇票sight bill||bill on demand XeBSHvO_  
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…days after date||…days after date…日后付款 6a`_i  
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…months after date||…months after date…月后付款 (Gxv?\  
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见票后…日付款…days after sight||…days sight [dL?N  
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见票后…月付款…months after sight||…months sight z
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同组票据set of bills {K0T%.G  
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单张汇票sola of exchange||sole of exchange XY QUU0R  
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远期汇票usance bill||bill at usance yxQAO_C  
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长期汇票long bill LP)mp cQ  

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短期汇票short bill 8"*$e I5  
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逾期汇票overdue bill ti#sh{t  
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宽限日期days of grace %Z5k8  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order r;T /  
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本票promissory note （P/N） ,]{NZ9  
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押汇负责书||押汇保证书letter of hypothecation :{ T#M$T  
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副保||抵押品||付属担保物collateral security E$>e< T  
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担保书trust receipt||letter of indemnity lmcDA,7
 
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承兑||认付acceptance yrs3`/  
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单张承兑general acceptance .KsvRx  
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有条件承兑qualified acceptance v+sbRuo8  
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附条件认付conditional acceptance T_Y}1n|7[  
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部分认付partial acceptance   lpUtNy