[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。   KLG6QBkj  
会计报表statement of account +Y^-e.UO  
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往来帐目account current c
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现在往来帐||存款额current accout ^Yf3"D?&  
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销货帐account sales tU9rCL:P  
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共同计算帐项joint account D_O5k|-V  
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未决帐项outstanding account 3js)niT9u  
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贷方帐项credit account||creditor account +`Q PBj^  
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借方帐项debit account||debtor account db{NKwpj'  
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应付帐||应付未付帐account payable 5Z^$`$/.v#  
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应收帐||应收未收帐account receivable 3m-edpH  
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新交易||新帐new account )v*v   
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未决帐||老帐old account @"q~AY  
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现金帐cash account T+&x{+gZ  

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流水帐running account ,gAr|x7_  
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暂记帐||未定帐suspense account "uV0Oj9:  
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过期帐||延滞帐overdue account||pastdue account K1m!S9d`x  
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杂项帐户sundry account 4aIlzaA  
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详细帐单||明细表detail account )w}*PL  
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呆帐bad account j`LT`p"9S  
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会计项目title of account l(0&6ENyj  
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会计薄||帐薄account-book ,M+h9_&0?  
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营业报告书||损益计算表account of budiness||business report @; j0c_^"!  
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借贷细帐||交验帐account rendered eAenkUBz6,  
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明细帐account stated w oY)G7%  
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与…银行开立一户头to open an account with ><Mbea=U+  
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与…银行建立交易to keep account with SqT"/e]b'  
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继续记帐to keep account `P)64So-1  
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与…有交易to have an account with TTw~.
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作成会计帐||有往来帐项to make out an account with 0I AaPz/e  
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清算||清理债务to make up an account 5SP
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清洁帐目||与…停止交易to close ones account with N[?4yV2s  
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结帐to close an account f"}14V  
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清理未付款to ask an account||to demand an account 0%L$TJ.''  
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结清差额to balance the account with %L=h}U13  
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清算to settle an account||to liquidate an account||to square an account E4fvYV_ra  
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审查帐目||监查帐目to audit an account AXv3jH,HF  
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检查帐目to examine an account @eD~FNf-]  
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转入A的帐户to charge the amount to As account 7Bb@9M?i  
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以计帐方式付款to pay on account Mh@ylp+q  
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代理某人||为某人on ones account||on account of one ~d
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为自己计算||独立帐目on ones own account K^p"Z$$  
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由某人收益并负风险on ones account and risk||for ones account and risk fwGz00C/U  
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由某人负担for ones account||for account of one @!tmUme1c  
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按某人指示||列入某人帐户by order and for account of one "PM:&v  
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列入5月份帐目for May account Ki6BPi^  
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编入某中帐项下to pass to the account of||to place to the account of zL=I-fVq  
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寄出清算书to send in an account||to send in render an account S 2` ;7  
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支票薄cheque book ;:YjgZ:+Q]  
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支票陈票人cheque drawer $e,!fB;B  
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持票人cheque holder U-:Z^+Y  
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不记名支票cheque to bearer||bearer cheque DO*C]   
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记名支票||认人支票cheque to order =I3U.^:  
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到期支票antedated cheque D($UbT-v  
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未到期支票postdated cheque SQvB)NOw  
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保付支票certified cheque O\{_)L  
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未获兑现支票，退票returned cheque ~UFsiVpL  
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横线支票crossed cheque &?pAt30K:  
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普通横线general crossing _JB3+0@  
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特别横线special crossing _3JTHf<+  
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空白支票blank cheque >eI(M $  
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失效支票，过期支票stale cheque cFo-NI2  
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普通支票open cheque HX^ P9jXT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %&NK|M
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l1-FL-1  
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支票换现金||兑现to cash a cheque ^%.<(:k[L  
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清理票款to clear a cheque $cedO']  
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保证兑现to certify a cheque it@s(1EO#  
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填写支票数额to fill up a cheque oB@C-(M  
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支票上划线to cross a cheque 3& $E  
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开发支票to make out a cheque .nN7*))Fj  
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签发支票，开立支票to draw a cheque||to issue a cheque FdD'H
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透支支票to overdraw a cheque Nx"?'-3Hm  
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背书支票to endorse a cheque P'+*d#*S  
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请付票款||清付票款to pay a cheque||to honour a cheque s]qfLC  
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支票退票to dishonour a cheque ME.LS2'n  
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拒付支票to refuse a cheque sgX~4W"J  
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拒付支票to stop payment of a cheque Ni`qU(I'|  
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提示要求付款to present for payment 8[k-8h|  
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见票即付持票人payable to bearer eNNK;xXe#  
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支付指定人payable to order `c icjA@~  
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已过期||无效out of date||stale x
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请给出票人R/D||refer to drawer }*%
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xN5}y3  
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文字与数字不一致words and figures differ OlP#|x*  
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支票 xd*kNY  
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时间已过account closed P^ a$?  
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更改处应加盖印章alterations require initials :S.0e  
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时间已过effects not cleared @Fo0uy\G  
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停止付款payment stopped !4|7U\;  
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支票毁损cheque mutilated C,
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汇款||寄钱to remit||to send money v,kedKcxv'  
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寄票供取款||支票支付to send a cheque for payment 4\t9(_  
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寄款人a remitter Zd042 %  
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收款人a remittee =*}| y;I  
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国外汇票foreign Bill tlc&Wx  
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国内汇票inland Bill U L(#B TK  
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跟单汇票documentary bill 7u0!Q\  
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空头汇票accommodation bill +tl&Jjd
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原始汇票original bill ji: JLvf]%  
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改写||换新票据renewed bill ]QRhTz  
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即期汇票sight bill||bill on demand 0fwo8NgX  
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…days after date||…days after date…日后付款 %\2 ll=p1  
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…months after date||…months after date…月后付款 eE+zL~CE  
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见票后…日付款…days after sight||…days sight X*/jna"*  
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见票后…月付款…months after sight||…months sight D`V03}\-  
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同组票据set of bills ?v\A&d  
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单张汇票sola of exchange||sole of exchange TW" TgOfd  
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远期汇票usance bill||bill at usance nn5tOV}QE  
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长期汇票long bill IQAV`~_G  
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短期汇票short bill j'R{llZW  
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逾期汇票overdue bill rVB,[4N  
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宽限日期days of grace O~?H\2S  
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电汇telegraphic transfer （T.T） ^lud2x$O^C  
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邮汇postal order||postal note （Am.）||post office order||money order gG*]|>M JI  
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本票promissory note （P/N）  `S$zwot  
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押汇负责书||押汇保证书letter of hypothecation =;Ap+}  
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副保||抵押品||付属担保物collateral security Hj(ay4
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance OD{()E?1B  
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单张承兑general acceptance "}ibH{$lM  
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有条件承兑qualified acceptance LL% Aw)Q`  
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附条件认付conditional acceptance v\lhbpk  
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部分认付partial acceptance   @}K|/