[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。   P<1zXs.H  
会计报表statement of account :BS`Q/<w  
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往来帐目account current PuWF:'w r  
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现在往来帐||存款额current accout > 01k u  
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销货帐account sales F9hCT)  
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共同计算帐项joint account UX6-{ RP  
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未决帐项outstanding account &\A$Rj)  
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贷方帐项credit account||creditor account F~m tE8B:  
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借方帐项debit account||debtor account B=f{`rM)~W  
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应付帐||应付未付帐account payable 'vXrA  
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应收帐||应收未收帐account receivable >q`G?9
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新交易||新帐new account {W0@lMr D  
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未决帐||老帐old account ydpsPU?wj5  
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现金帐cash account " 4s,a  
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流水帐running account >zXw4=J  
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暂记帐||未定帐suspense account )PZ'{S  
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过期帐||延滞帐overdue account||pastdue account --y.q~d  
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杂项帐户sundry account an.)2*u  
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详细帐单||明细表detail account aM~M@wS  
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呆帐bad account JeuW/:Wv  
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会计项目title of account ^BW V6  
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会计薄||帐薄account-book  !1;DRF  
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营业报告书||损益计算表account of budiness||business report !ZHPR:k|  
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借贷细帐||交验帐account rendered d'J))-*#UO  
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明细帐account stated e%o6s+"  
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与…银行开立一户头to open an account with oe# :EfT  
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与…银行建立交易to keep account with esWgYAc3{  
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继续记帐to keep account  0'%R@|  
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与…有交易to have an account with s+$l.aIO!  
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作成会计帐||有往来帐项to make out an account with [89#8|+  
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清算||清理债务to make up an account 7_?:R2]n  
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清洁帐目||与…停止交易to close ones account with gQCkoQi:j  
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结帐to close an account }b\e2ZK  
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清理未付款to ask an account||to demand an account 5M;fh)fT  
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结清差额to balance the account with 9N:Bu'j&/  
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清算to settle an account||to liquidate an account||to square an account c5+oP j  
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审查帐目||监查帐目to audit an account #KF:(2  
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检查帐目to examine an account ce0TQ  
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转入A的帐户to charge the amount to As account bc}U &X<  
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以计帐方式付款to pay on account mnzamp  
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代理某人||为某人on ones account||on account of one M}k )Ep9  
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为自己计算||独立帐目on ones own account 5) +(McJC  
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由某人收益并负风险on ones account and risk||for ones account and risk 16_HO%v->  
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由某人负担for ones account||for account of one Qw!cd-zc  
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按某人指示||列入某人帐户by order and for account of one (cAv :EKpo  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of *[*LtyCQt4  
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寄出清算书to send in an account||to send in render an account $)\%i=  
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支票薄cheque book ^)<>5.%1''  
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持票人cheque holder 7D\#1h  
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不记名支票cheque to bearer||bearer cheque pj;cL]L  
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记名支票||认人支票cheque to order A1e|Y  
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到期支票antedated cheque QE[ETv  
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未到期支票postdated cheque @;2,TY>Di  
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保付支票certified cheque KArt4+31  

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未获兑现支票，退票returned cheque ag^EH"%zw  
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横线支票crossed cheque -8;U1^#  
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普通横线general crossing 5xX*68]%  
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特别横线special crossing fa9c!xDt  
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空白支票blank cheque
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失效支票，过期支票stale cheque 8g Wifx #N  
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普通支票open cheque swV/Mi>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .si!`?K%[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges It>8XKS  
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支票换现金||兑现to cash a cheque " UaUaSg#  
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清理票款to clear a cheque gz8>uGx&V!  
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保证兑现to certify a cheque j"o8]UT/  

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填写支票数额to fill up a cheque [~e{58}J|  
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支票上划线to cross a cheque _Bh-*e2k  
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开发支票to make out a cheque g
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签发支票，开立支票to draw a cheque||to issue a cheque /4x3dwXW@  
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透支支票to overdraw a cheque W  &wqN  
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背书支票to endorse a cheque D|m] ]B  
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请付票款||清付票款to pay a cheque||to honour a cheque ErZYPl  

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支票退票to dishonour a cheque ^|Bpo(  
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拒付支票to refuse a cheque @N^?I*|u  
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拒付支票to stop payment of a cheque VL6_in(  
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提示要求付款to present for payment
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见票即付持票人payable to bearer (y^[k {#  
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支付指定人payable to order fg[]>:ZT.  
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已过期||无效out of date||stale G3 h&nH,>  
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请给出票人R/D||refer to drawer J2tD).G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [):&R1U  
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文字与数字不一致words and figures differ '3n?1x  
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更改处应加盖印章alterations require initials +i %,+3#6  
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时间已过effects not cleared 1m$< %t.>  
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停止付款payment stopped =%wwepz6  
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支票毁损cheque mutilated 9!aQ@ J^  
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汇款||寄钱to remit||to send money QvPG 6A]T  
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寄票供取款||支票支付to send a cheque for payment vZ<@m2  
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寄款人a remitter uTSTBI4t  
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收款人a remittee z j[/~I  
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国外汇票foreign Bill 2E@ !  
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国内汇票inland Bill
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跟单汇票documentary bill A;pVi;7  
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空头汇票accommodation bill sz5&P )X  
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原始汇票original bill yNwYP%"y  
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改写||换新票据renewed bill +m> %(?=A  
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即期汇票sight bill||bill on demand t)yWQV  
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…days after date||…days after date…日后付款 SnMHk3(\  
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…months after date||…months after date…月后付款 0>uMR{ #  
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见票后…日付款…days after sight||…days sight G0Q8"]  
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见票后…月付款…months after sight||…months sight .A: #l?  
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同组票据set of bills %p5%Fs`sd  
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单张汇票sola of exchange||sole of exchange &ukYTDM  
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远期汇票usance bill||bill at usance 8pc=Oor2Tv  
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长期汇票long bill Y
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短期汇票short bill Ap&Bwo 8b  
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逾期汇票overdue bill b?6-lYE>L  
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宽限日期days of grace ]>E)0<t  
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电汇telegraphic transfer （T.T） jf_xm=n  
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邮汇postal order||postal note （Am.）||post office order||money order |7$Fr[2d  
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本票promissory note （P/N） lTl-<
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押汇负责书||押汇保证书letter of hypothecation A4Dj4n0  
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副保||抵押品||付属担保物collateral security Y?cdm}:Ou  
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担保书trust receipt||letter of indemnity }m!L2iK4qk  
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承兑||认付acceptance Ce:2Tw  
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单张承兑general acceptance V1[Cc?o  
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有条件承兑qualified acceptance (XF"ckma  
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附条件认付conditional acceptance sL;  
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部分认付partial acceptance   m tPmVze