[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。   N1$u@P{  
会计报表statement of account i"h\*B=  
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往来帐目account current iH8we,s'  
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现在往来帐||存款额current accout 5(+9a   
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销货帐account sales NoiB98g  
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共同计算帐项joint account r fqwxr45h  
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未决帐项outstanding account I0m7;M7 P  
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贷方帐项credit account||creditor account ZSuo D$~k[  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable &<t%u[3  
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应收帐||应收未收帐account receivable "V[j&B)P  
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新交易||新帐new account D_l$"35?  
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未决帐||老帐old account <f>77vh0  
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现金帐cash account xm {?h,U,  
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流水帐running account OeQ[-e  
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暂记帐||未定帐suspense account E-WpsNJ)X  
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过期帐||延滞帐overdue account||pastdue account Fg`<uW]TFZ  
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杂项帐户sundry account KpGx<+0p  
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详细帐单||明细表detail account ;pm/nu  
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呆帐bad account 8=D,`wog  
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会计项目title of account ^|<>`i6  
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会计薄||帐薄account-book >~ *wPoW  
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营业报告书||损益计算表account of budiness||business report mx)!]B"  
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借贷细帐||交验帐account rendered `Ij EwKra  
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明细帐account stated '`;=d<'  
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与…银行开立一户头to open an account with KC"S06  
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与…银行建立交易to keep account with yR~$i3Z*  
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继续记帐to keep account ~rb]u Ny-  
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与…有交易to have an account with y_>DszRN`u  
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作成会计帐||有往来帐项to make out an account with :ek^M
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清算||清理债务to make up an account &*o4~6pQ#  

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清洁帐目||与…停止交易to close ones account with PZru:.Mh  
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结帐to close an account )-"<19eu  
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清理未付款to ask an account||to demand an account 4S*ifl  
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结清差额to balance the account with W%5 ))R$  
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清算to settle an account||to liquidate an account||to square an account Ohgu*5!o  
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审查帐目||监查帐目to audit an account ]#DCO8Vk  

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检查帐目to examine an account _t"[p_llo  
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转入A的帐户to charge the amount to As account F5+FO^3E  
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以计帐方式付款to pay on account |5`e
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代理某人||为某人on ones account||on account of one \>*.+?97  
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为自己计算||独立帐目on ones own account rSt5@f?  
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由某人收益并负风险on ones account and risk||for ones account and risk y5=,q]Qjk[  
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由某人负担for ones account||for account of one :zo5`[P  
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按某人指示||列入某人帐户by order and for account of one i"n_oO  
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列入5月份帐目for May account %E#Ubm !  
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编入某中帐项下to pass to the account of||to place to the account of |S ).,B  
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寄出清算书to send in an account||to send in render an account 9 4H')(  
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支票薄cheque book Ap?,y?  
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支票陈票人cheque drawer 'ParM
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持票人cheque holder KC; o
 
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不记名支票cheque to bearer||bearer cheque *re?V9  
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记名支票||认人支票cheque to order v4E=)?  
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到期支票antedated cheque 2uT6M%OC  
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未到期支票postdated cheque ; \co{_&D  
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保付支票certified cheque p`7d9MV^  
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未获兑现支票，退票returned cheque oF+yh!~mM  
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横线支票crossed cheque |
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普通横线general crossing iKu3'jZ/O  
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特别横线special crossing tGl|/  
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空白支票blank cheque n2AoEbd  
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失效支票，过期支票stale cheque @%u}|iF|  
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普通支票open cheque 5lzbg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount buzpmRoN)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dqwd= $2%  
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支票换现金||兑现to cash a cheque n 78!]O  
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清理票款to clear a cheque OH n~DL2  
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保证兑现to certify a cheque e>!]_B1ad  
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填写支票数额to fill up a cheque K|~!oQ  
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支票上划线to cross a cheque Z *l&<q>#  
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开发支票to make out a cheque 6,~ %  
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签发支票，开立支票to draw a cheque||to issue a cheque 7X$pgNRx/a  
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透支支票to overdraw a cheque 6+>X`k%D  
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背书支票to endorse a cheque MM@&QaK  
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请付票款||清付票款to pay a cheque||to honour a cheque \)Mz UOZn  
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支票退票to dishonour a cheque q8e]{sT'!  
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拒付支票to refuse a cheque \Q?#^<O  
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拒付支票to stop payment of a cheque a(`"qS  
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提示要求付款to present for payment  ? EhIK  
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见票即付持票人payable to bearer <@n3vO
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支付指定人payable to order Ob|tA  
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已过期||无效out of date||stale m\ @Q}  
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请给出票人R/D||refer to drawer wFL7JwK:G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #<w2xR]:  
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文字与数字不一致words and figures differ 6s:  
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支票 ^%33&<mB}  
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时间已过account closed wqt/0,\  
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更改处应加盖印章alterations require initials Ec!R3+  
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时间已过effects not cleared idZ]d6  
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停止付款payment stopped aw1f;&K4
 
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支票毁损cheque mutilated 6p~8(-nG  
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汇款||寄钱to remit||to send money DcNwtts  
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寄票供取款||支票支付to send a cheque for payment 8G_KbS  
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寄款人a remitter R"{oj]d;$F  
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收款人a remittee J]$]zD  
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国外汇票foreign Bill s!j
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国内汇票inland Bill 4k=LVu]Kcr  
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跟单汇票documentary bill #~;:i  
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空头汇票accommodation bill oa8xuFu(n  
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原始汇票original bill Iq: G9M  
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改写||换新票据renewed bill bWfT-Jewh  
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即期汇票sight bill||bill on demand >`D$Jz,  
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…days after date||…days after date…日后付款 K6@9=_A  
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…months after date||…months after date…月后付款 ub=Bz1._  
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见票后…日付款…days after sight||…days sight p+O,C{^f  
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见票后…月付款…months after sight||…months sight G7d)X^q!xS  
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同组票据set of bills CWS&f g%o{  
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单张汇票sola of exchange||sole of exchange #a=~a=c(^  
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远期汇票usance bill||bill at usance S 0L"5B@  
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长期汇票long bill }KCb5_MDF  
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短期汇票short bill m03]SF(#3  
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逾期汇票overdue bill Ed=]RR4R  
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宽限日期days of grace 5zR9N>!c  
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电汇telegraphic transfer （T.T） huw|J<$  
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邮汇postal order||postal note （Am.）||post office order||money order kz+OUA@~  
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本票promissory note （P/N） i`)h~V
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押汇负责书||押汇保证书letter of hypothecation 38Bh9>c3  
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副保||抵押品||付属担保物collateral security ;)nV  
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担保书trust receipt||letter of indemnity q!+&|F  
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承兑||认付acceptance i^zncDMA  
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单张承兑general acceptance s v}o%  
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有条件承兑qualified acceptance 5i42o+'  
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附条件认付conditional acceptance 6pCQP c*A  
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部分认付partial acceptance   {hmC =j