[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。   dZSv=UY)  
会计报表statement of account W7k0!Grrl  
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往来帐目account current `i'72\(  
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现在往来帐||存款额current accout WAzYnl'p  
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销货帐account sales |H.i$8_A  
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共同计算帐项joint account Nb[zm|.  
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未决帐项outstanding account "kYzgi  

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贷方帐项credit account||creditor account f3g #(1  
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借方帐项debit account||debtor account F(yx/W>Br_  
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应付帐||应付未付帐account payable pl-2O
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应收帐||应收未收帐account receivable %Ydzzr3  
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新交易||新帐new account stb)Tl^  
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未决帐||老帐old account 
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现金帐cash account Fj0a+r,h!  
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流水帐running account 17itC9U  
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暂记帐||未定帐suspense account GN7\p)  
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过期帐||延滞帐overdue account||pastdue account BQs~>}(V  
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杂项帐户sundry account O_f+#K)  
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详细帐单||明细表detail account -y@5% _-  
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呆帐bad account *\UxdL 22  
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会计项目title of account F(-1m A&-  
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会计薄||帐薄account-book D^E+#a 1  
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营业报告书||损益计算表account of budiness||business report ?pT\Ft V  
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借贷细帐||交验帐account rendered 4_#yl9+  
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明细帐account stated F-^#EkEGe  
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与…银行开立一户头to open an account with w% Ug9  
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与…银行建立交易to keep account with iNTw;ov  
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继续记帐to keep account Q~5!c#r  
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与…有交易to have an account with zuWfR&U|W  
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作成会计帐||有往来帐项to make out an account with $/sQatic  
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清算||清理债务to make up an account [qHLo> HaL  
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清洁帐目||与…停止交易to close ones account with 0G(T'Z1  
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结帐to close an account ^9})@,(D  
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清理未付款to ask an account||to demand an account MPMa  
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结清差额to balance the account with |%F[.9Dp  
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清算to settle an account||to liquidate an account||to square an account rYnjQr2a  
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审查帐目||监查帐目to audit an account XYbc1+C  
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检查帐目to examine an account =K<8X!xUW  
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转入A的帐户to charge the amount to As account DrD68$,QN  
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以计帐方式付款to pay on account ;cBFft}D  
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代理某人||为某人on ones account||on account of one N?d4Pu1m  
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为自己计算||独立帐目on ones own account +zpmy3Q  
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由某人收益并负风险on ones account and risk||for ones account and risk \lVX~r4  
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由某人负担for ones account||for account of one Wq!n8O1  
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按某人指示||列入某人帐户by order and for account of one ?`Oh]2n)6  
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列入5月份帐目for May account fu/v1Nhm  
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编入某中帐项下to pass to the account of||to place to the account of |C9qM  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book `F:PWG`  
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支票陈票人cheque drawer }Y(yDg;"  
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持票人cheque holder Do }mCv  
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不记名支票cheque to bearer||bearer cheque aTC7H]e  
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记名支票||认人支票cheque to order /U[Y w)  
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到期支票antedated cheque u]P0:)tS.  
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未到期支票postdated cheque  m?hC!n>  
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保付支票certified cheque hQrO8T?2  
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未获兑现支票，退票returned cheque ^ MkT">  
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横线支票crossed cheque 8}m]XO  
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普通横线general crossing $H^hK0?'  
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特别横线special crossing ( 3IM7
 
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空白支票blank cheque b#|M-DmT  
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失效支票，过期支票stale cheque o9~Z! &p  
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普通支票open cheque >1xlP/4jx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [-_u{j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges % w 6fB  
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支票换现金||兑现to cash a cheque <9YRSE[Ed  
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清理票款to clear a cheque ~j",ePl  
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保证兑现to certify a cheque "z R+}  

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填写支票数额to fill up a cheque rC}r99Pe:x  
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支票上划线to cross a cheque bTE%
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开发支票to make out a cheque ^KhA\MzY  
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签发支票，开立支票to draw a cheque||to issue a cheque &,2XrXiFu  
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透支支票to overdraw a cheque Wcl@H @  
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背书支票to endorse a cheque DG}t!  
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请付票款||清付票款to pay a cheque||to honour a cheque R8Nr3M9 )  
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支票退票to dishonour a cheque fB|rW~!v  
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拒付支票to refuse a cheque <
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拒付支票to stop payment of a cheque q+5g+9  
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提示要求付款to present for payment ({i}EC7{  
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见票即付持票人payable to bearer r) ;U zd  
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支付指定人payable to order ozwPtF5  
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已过期||无效out of date||stale tSran  
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请给出票人R/D||refer to drawer W5PNp%+KE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8Q ba4kgL  
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文字与数字不一致words and figures differ q{~59{Fha  
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支票 KtTv0[66  
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时间已过account closed djJD'JL  
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更改处应加盖印章alterations require initials `Cq&;-u  
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时间已过effects not cleared yTJ Eo\g/@  
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停止付款payment stopped 8'XAZSd(  
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支票毁损cheque mutilated h [*/Tnr  
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汇款||寄钱to remit||to send money oP>+2.i  
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寄票供取款||支票支付to send a cheque for payment FK;3atrz  
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寄款人a remitter I
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收款人a remittee [vv $"$z  
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国外汇票foreign Bill @!'rsPrI  
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国内汇票inland Bill KC+jHk  
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跟单汇票documentary bill X,xCR]+5S  
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空头汇票accommodation bill IL>VH`D  
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原始汇票original bill ;
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改写||换新票据renewed bill /\.[@]  
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即期汇票sight bill||bill on demand kqkTz_r|H  
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…days after date||…days after date…日后付款 "5HSCl$r%  
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…months after date||…months after date…月后付款 QHXA?nBX  
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见票后…日付款…days after sight||…days sight =`ZRPA!aY  
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见票后…月付款…months after sight||…months sight 2@N9Zk{{J  
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同组票据set of bills pZcY[a  
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单张汇票sola of exchange||sole of exchange 9=q&SG  
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远期汇票usance bill||bill at usance K491
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长期汇票long bill '&+]85_&$  
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短期汇票short bill 78\j   
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逾期汇票overdue bill &:&~[4>%a  
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宽限日期days of grace ,k_"T.w  
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电汇telegraphic transfer （T.T） \%&A? D  
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邮汇postal order||postal note （Am.）||post office order||money order qyxd9Lk1  
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本票promissory note （P/N） suzK)rJ9i  
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押汇负责书||押汇保证书letter of hypothecation L2p?]:-  
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副保||抵押品||付属担保物collateral security H[nco#  
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担保书trust receipt||letter of indemnity \gA<yz-;N  
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承兑||认付acceptance _  xym  
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单张承兑general acceptance [|ZFei)r  
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有条件承兑qualified acceptance nShXY6bA  
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附条件认付conditional acceptance 6`7tTn?n  
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部分认付partial acceptance   zt: !hM/Vt