[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。   {C3bCVQ]o  
会计报表statement of account -AbA6_j  
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往来帐目account current
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现在往来帐||存款额current accout y_'8m9Qy)  
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销货帐account sales ]\GGC]:\@  
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共同计算帐项joint account 1mB6rp  
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未决帐项outstanding account .Wr7?'D1M  
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贷方帐项credit account||creditor account Pukq{/27  
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借方帐项debit account||debtor account ?1[go+56X  
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应付帐||应付未付帐account payable T\]z0M  
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应收帐||应收未收帐account receivable `;`34t_)  
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新交易||新帐new account s(zG.7*3n  
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未决帐||老帐old account )EO$JwQ  
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现金帐cash account ny#7iz /  
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流水帐running account 1tD4I  
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暂记帐||未定帐suspense account \n/_P
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过期帐||延滞帐overdue account||pastdue account fa$ Fo(.  
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杂项帐户sundry account 8pPAEf  
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详细帐单||明细表detail account B:Msn)C~  
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呆帐bad account YsDn?pD@  
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会计项目title of account 1!,lI?j,  
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会计薄||帐薄account-book 5.idC-\  
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营业报告书||损益计算表account of budiness||business report *p+%&z_<  
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借贷细帐||交验帐account rendered hO\_RhsRy?  
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明细帐account stated !*N#}6Jd  
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与…银行开立一户头to open an account with 4RJ8 2yq-  
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与…银行建立交易to keep account with ^D"}OQoh  
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继续记帐to keep account EzwYqw  
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与…有交易to have an account with }8 fG+H.  
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作成会计帐||有往来帐项to make out an account with .}%$l.#a  
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清算||清理债务to make up an account vD^^0-Pk6  
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清洁帐目||与…停止交易to close ones account with ;"wU+  
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结帐to close an account {FteQ@(  
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清理未付款to ask an account||to demand an account _|x%M}O},  
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结清差额to balance the account with Xo;J
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清算to settle an account||to liquidate an account||to square an account aG?'F`UQ  
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审查帐目||监查帐目to audit an account ]nEN3RJ  
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检查帐目to examine an account 8HxB\ !0F?  
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转入A的帐户to charge the amount to As account )Tpc8Hr  
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以计帐方式付款to pay on account Hvnak{5  
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代理某人||为某人on ones account||on account of one _|g(BK2}  
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为自己计算||独立帐目on ones own account >8#(GXnSt  
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由某人收益并负风险on ones account and risk||for ones account and risk 0 jVuFl  
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由某人负担for ones account||for account of one J<H$B +;qR  
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按某人指示||列入某人帐户by order and for account of one |rq~.cA  
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列入5月份帐目for May account .[+8D
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编入某中帐项下to pass to the account of||to place to the account of qF%wl  
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寄出清算书to send in an account||to send in render an account 'lHtz~[  
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支票薄cheque book C.C\(2- Rr  
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支票陈票人cheque drawer c_kxjzA#  
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持票人cheque holder +7sdQCO(Co  
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不记名支票cheque to bearer||bearer cheque "@$o'rfT  
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记名支票||认人支票cheque to order +S<2d.&~  
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到期支票antedated cheque Nr|.]=K)5n  
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未到期支票postdated cheque x|F6^d   
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保付支票certified cheque 2^[fUzL?  
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未获兑现支票，退票returned cheque h:
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横线支票crossed cheque 0 m";=:(w  
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普通横线general crossing d,8V-Dk+p  
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特别横线special crossing r1}7Q7-z  
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空白支票blank cheque rYJt;/RtR}  
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失效支票，过期支票stale cheque A! Xn^U*p  
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普通支票open cheque PM [6U#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @2YO_rL[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >+#TsX{  
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支票换现金||兑现to cash a cheque T/-PSfbkj  
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清理票款to clear a cheque Nf<([8v;t  
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保证兑现to certify a cheque ~uzu*7U  
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填写支票数额to fill up a cheque _.?$~;7  
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支票上划线to cross a cheque "W\ #d  
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开发支票to make out a cheque 90K&s#+13  
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签发支票，开立支票to draw a cheque||to issue a cheque y])xP%q2O  
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透支支票to overdraw a cheque s49AF  
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背书支票to endorse a cheque ,h8)5Mj/J  
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请付票款||清付票款to pay a cheque||to honour a cheque `lcpUWn  
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支票退票to dishonour a cheque |M9x&(H;Hw  
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拒付支票to refuse a cheque Ji%T|KR_  
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拒付支票to stop payment of a cheque ~[ve?51  
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提示要求付款to present for payment  <&$!;d8  
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见票即付持票人payable to bearer )Cu"M#`  
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支付指定人payable to order VpTp*[8O  
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已过期||无效out of date||stale *$(9,y\  
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请给出票人R/D||refer to drawer RFQa9Rxk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vV"TTzs!  

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文字与数字不一致words and figures differ w7w$z_P  
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支票 F!^ Y!Y@H  
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时间已过account closed ZaXK=%
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更改处应加盖印章alterations require initials ;) (qRZd6  
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时间已过effects not cleared `I_%`15>  
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停止付款payment stopped l|j&w[c[Q0  
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支票毁损cheque mutilated +(UrqK4Av  
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汇款||寄钱to remit||to send money AvP*p{w
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寄票供取款||支票支付to send a cheque for payment Tff7SEP  
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寄款人a remitter _lyP7$[: c  
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收款人a remittee |FPx8b;#  
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国外汇票foreign Bill EX8]i,s|E  
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国内汇票inland Bill :qgdn,Me  
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跟单汇票documentary bill UkXc7D^jwm  
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空头汇票accommodation bill )@SIFE  
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原始汇票original bill 4B (*{  
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改写||换新票据renewed bill -b)p6>G-C  
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即期汇票sight bill||bill on demand ?ADk`ts~,}  
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…days after date||…days after date…日后付款 |W:kzTT-T  
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…months after date||…months after date…月后付款 :*c@6;2@  
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见票后…日付款…days after sight||…days sight B*DH^";t  
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见票后…月付款…months after sight||…months sight ]*zF#Voc  
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同组票据set of bills :nZ*x=aq  
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单张汇票sola of exchange||sole of exchange Hyee#fB  
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远期汇票usance bill||bill at usance tQ2*kE  
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长期汇票long bill 5-]%D(y  
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短期汇票short bill WQ"ZQ  
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逾期汇票overdue bill @uH7GW}$g  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） 1/1P;8F@G  
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邮汇postal order||postal note （Am.）||post office order||money order ao7|8[  
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本票promissory note （P/N） &+sO"j4<?r  
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押汇负责书||押汇保证书letter of hypothecation cUy6/x9&  
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副保||抵押品||付属担保物collateral security @H{$,\\  
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担保书trust receipt||letter of indemnity XUSfOf(  
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承兑||认付acceptance y>~KeUC  
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单张承兑general acceptance 1eb1Lvn  
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有条件承兑qualified acceptance m?M(79u[  
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附条件认付conditional acceptance ;UWdT]>!?  
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部分认付partial acceptance   !P:hf/l[B