[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。   ;mPX8bT  
会计报表statement of account b[:{\!I  
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往来帐目account current <y&&{*KW8m  
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现在往来帐||存款额current accout 1+YqdDqQ  
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销货帐account sales g!9|1z  
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共同计算帐项joint account m(0X_&&?z  
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未决帐项outstanding account /'b7q y  
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贷方帐项credit account||creditor account ),|z4~  
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借方帐项debit account||debtor account Ivj=?[c|  
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应付帐||应付未付帐account payable p@[ fZj  

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应收帐||应收未收帐account receivable `uH7~ r^  
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新交易||新帐new account 9%1J..c  
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未决帐||老帐old account `b%lojT.  
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现金帐cash account 1j:aGj>{  
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流水帐running account WqF$-rBJG^  
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暂记帐||未定帐suspense account y@<2`h  
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过期帐||延滞帐overdue account||pastdue account  qLP/z  
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杂项帐户sundry account Wpi35JrC  
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详细帐单||明细表detail account TEMxjowr  
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呆帐bad account -]H~D4ng  
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会计项目title of account q$mc{F($D  
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会计薄||帐薄account-book v{fcQb  
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营业报告书||损益计算表account of budiness||business report Jk6}hUH,  
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借贷细帐||交验帐account rendered JcA+ztPU  
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明细帐account stated HP1QI/*v  
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与…银行开立一户头to open an account with ;ryNfP%  
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与…银行建立交易to keep account with hN &?x5aC>  
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继续记帐to keep account |uqI}6h.  
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与…有交易to have an account with @we1#Vz.  
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作成会计帐||有往来帐项to make out an account with DfD >hf/  
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清算||清理债务to make up an account 1x:W 3.  
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清洁帐目||与…停止交易to close ones account with :_~.Nt  
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结帐to close an account ~Ld5WEp k3  
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清理未付款to ask an account||to demand an account m9DFnk<D  
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结清差额to balance the account with ew~Z/ A   
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清算to settle an account||to liquidate an account||to square an account )8@ -  
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审查帐目||监查帐目to audit an account c>_ti+  
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检查帐目to examine an account .h-mFcjy  
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转入A的帐户to charge the amount to As account da7"Q{f+  
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以计帐方式付款to pay on account k83K2>]  
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代理某人||为某人on ones account||on account of one x77L"5
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为自己计算||独立帐目on ones own account GY%9V5GB  
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由某人收益并负风险on ones account and risk||for ones account and risk P0l fK}  
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由某人负担for ones account||for account of one ,*|Q=  
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按某人指示||列入某人帐户by order and for account of one Lh[0B.g<  
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列入5月份帐目for May account 0/R;
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编入某中帐项下to pass to the account of||to place to the account of hVzyvpw  
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寄出清算书to send in an account||to send in render an account c4fH/-  
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支票薄cheque book 2;v:Z^&  
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支票陈票人cheque drawer fd'kv  
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持票人cheque holder +#Pb@^6"m  
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不记名支票cheque to bearer||bearer cheque )E9!m  
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记名支票||认人支票cheque to order :s *  
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到期支票antedated cheque n#X~"|U`  
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未到期支票postdated cheque "@G[:(BoB<  
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保付支票certified cheque 3yx[*'e$  
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未获兑现支票，退票returned cheque .n7@$kq  
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横线支票crossed cheque yY#h1  
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普通横线general crossing O\ <zQ2m  
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特别横线special crossing Au2?f~#Fv  
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空白支票blank cheque ,V1"Typ#<  
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失效支票，过期支票stale cheque /si<Fp)z  
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普通支票open cheque {~9zuNi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G' U_I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1%_RXQVG  
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支票换现金||兑现to cash a cheque $IQPB_:  
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清理票款to clear a cheque ]$ d ;P  
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保证兑现to certify a cheque 4FzTf7h^  
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填写支票数额to fill up a cheque XYvj3+  
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支票上划线to cross a cheque Movm1*&=  
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开发支票to make out a cheque kSV(T'#x  
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签发支票，开立支票to draw a cheque||to issue a cheque Z7bJ<TpZ  

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透支支票to overdraw a cheque f$FO 1B)  
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背书支票to endorse a cheque curYD~7  
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请付票款||清付票款to pay a cheque||to honour a cheque gM&O dT+i  
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支票退票to dishonour a cheque .#~!w!T  
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拒付支票to refuse a cheque 8SU0q9X.  
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拒付支票to stop payment of a cheque cO]w*Hti  
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提示要求付款to present for payment C!:Lk,Z  
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见票即付持票人payable to bearer ,Z @I"&H  
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支付指定人payable to order s<LnUF1b  
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已过期||无效out of date||stale cBqbbZyUk  
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请给出票人R/D||refer to drawer ZxSnqbyA*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #/ePpS yD  
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文字与数字不一致words and figures differ vE,^K6q0`  
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支票 OvQzMXU^I  
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时间已过account closed aV7VbC   
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时间已过effects not cleared 6)0.q| Q  
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停止付款payment stopped l!XCYg@67  
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支票毁损cheque mutilated qJT/48lf_  
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汇款||寄钱to remit||to send money MG=8`J-`  
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寄票供取款||支票支付to send a cheque for payment 9vyf9QE;  
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寄款人a remitter ?ckV 2  
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收款人a remittee UJh;Hp:  
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国外汇票foreign Bill Z6${nUX  
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国内汇票inland Bill [5~mP` He  
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跟单汇票documentary bill 8u~  
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空头汇票accommodation bill f%.Ngf9  
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原始汇票original bill bD,X.  
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改写||换新票据renewed bill p" >*WQ   
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 kd^H}k  
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…months after date||…months after date…月后付款 TC/c5:)]  
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见票后…日付款…days after sight||…days sight *"w hup[  
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见票后…月付款…months after sight||…months sight ZEI,9`t!  
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同组票据set of bills r+Ki`HD%  
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单张汇票sola of exchange||sole of exchange  bOj)Wu  
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远期汇票usance bill||bill at usance Y'|,vG  
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长期汇票long bill Y}c/wF7o  
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短期汇票short bill E7A!,A&>  
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逾期汇票overdue bill } 9S}?R  
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宽限日期days of grace 5^Qa8yA>7  
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电汇telegraphic transfer （T.T） ;>?h/tS6  
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邮汇postal order||postal note （Am.）||post office order||money order dD PQDIx  
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本票promissory note （P/N） \~5|~|9<  
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押汇负责书||押汇保证书letter of hypothecation hk~/W}sI  
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副保||抵押品||付属担保物collateral security NHGTV$T`1  
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担保书trust receipt||letter of indemnity [%P#ieD4  
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承兑||认付acceptance 9|+6@6VY!  
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单张承兑general acceptance s*izhjjX  
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有条件承兑qualified acceptance 5f-b>=02  
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附条件认付conditional acceptance Qz~uD'Rs/  
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部分认付partial acceptance   ~r--dU