[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。   L;yEz[#xaT  
会计报表statement of account m[rL\](-  
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往来帐目account current iaRR5
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现在往来帐||存款额current accout 6#|qg* OS  
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销货帐account sales }p{;^B  
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共同计算帐项joint account 1Z 6SI>p  
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未决帐项outstanding account uP6-cs  
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贷方帐项credit account||creditor account KZ )Ys  
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借方帐项debit account||debtor account bKUyBk,\#  
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应付帐||应付未付帐account payable BSDk9Oc  
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应收帐||应收未收帐account receivable Pgev)rh[  
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新交易||新帐new account @H+~2;B,  
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未决帐||老帐old account 7}o6_i  
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现金帐cash account L$}g3{  
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流水帐running account {_7Hz,2U  
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暂记帐||未定帐suspense account 5m`[MBt2g  
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过期帐||延滞帐overdue account||pastdue account B@-"1m~la?  
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杂项帐户sundry account !&JiNn('  
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详细帐单||明细表detail account 0d`5Gy_D%  
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呆帐bad account 3&9zGy{V+  
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会计项目title of account 8 ?" Ze(  
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会计薄||帐薄account-book ig$jKou F  
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营业报告书||损益计算表account of budiness||business report wI>h%y-%!  
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借贷细帐||交验帐account rendered b"&E,=L  
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明细帐account stated {=6)SBjf  
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与…银行开立一户头to open an account with h
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与…银行建立交易to keep account with jOv~!7T  
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继续记帐to keep account N;g$)zCV1  

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与…有交易to have an account with ^X^,>Z|  
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作成会计帐||有往来帐项to make out an account with )\"I*Jwir  
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清算||清理债务to make up an account fQ1 0O(`g,  
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清洁帐目||与…停止交易to close ones account with G\):2Qz!|  
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结帐to close an account )lOji7&e  
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清理未付款to ask an account||to demand an account 5c)<'EP  
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结清差额to balance the account with O[L\T  
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清算to settle an account||to liquidate an account||to square an account pb6 Q?QG,  
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审查帐目||监查帐目to audit an account N:d D*[QZ  
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检查帐目to examine an account tgc@7  
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转入A的帐户to charge the amount to As account |fx#KNPf]  
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以计帐方式付款to pay on account S7Qen6lm  
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代理某人||为某人on ones account||on account of one H RWZ0 '  
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为自己计算||独立帐目on ones own account ,b.kw}k  
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由某人收益并负风险on ones account and risk||for ones account and risk UP5%C;  
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由某人负担for ones account||for account of one G#^m<G
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按某人指示||列入某人帐户by order and for account of one kbD*=d}3{  
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列入5月份帐目for May account F
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编入某中帐项下to pass to the account of||to place to the account of yY-FL`-  
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寄出清算书to send in an account||to send in render an account c1gz#,  
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支票薄cheque book Kc%tnVyGh:  
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支票陈票人cheque drawer K<Yn_G  
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持票人cheque holder B]&Lh~Im  
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不记名支票cheque to bearer||bearer cheque Dwm@E\^ihm  
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记名支票||认人支票cheque to order ixp%aRRP  
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到期支票antedated cheque rkD(KG9E  
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未到期支票postdated cheque )TxhJB5|  
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保付支票certified cheque -v]7}[
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未获兑现支票，退票returned cheque ,Rf<6/A  
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横线支票crossed cheque -(Yq$5Zc&  
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普通横线general crossing xgfK0-T|[  
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特别横线special crossing y<kW2<?  
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空白支票blank cheque 6?r}bs6Msx  
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失效支票，过期支票stale cheque K;Fy&p^d  
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普通支票open cheque  2>p>AvcK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ',~, hJ0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xO{yr[x"L  
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支票换现金||兑现to cash a cheque @w?hXK=  
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清理票款to clear a cheque T@Mrb ravc  
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保证兑现to certify a cheque 0.!_k )tu  
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填写支票数额to fill up a cheque H85JMPZ7  
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支票上划线to cross a cheque HHzAmHt  
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开发支票to make out a cheque ~Z-o2+xA  
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签发支票，开立支票to draw a cheque||to issue a cheque ?h\fwF3  
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透支支票to overdraw a cheque x,L<{A`z  
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背书支票to endorse a cheque <<w*_GM  
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请付票款||清付票款to pay a cheque||to honour a cheque C8Ja>o
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支票退票to dishonour a cheque Uhs/F:E[A  
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拒付支票to refuse a cheque sD#*W<  
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拒付支票to stop payment of a cheque Ua%;hI)j$  
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提示要求付款to present for payment ij5|P4Eka  
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见票即付持票人payable to bearer ?`T Q'#P`  
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支付指定人payable to order (1e,9!?  
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已过期||无效out of date||stale QpCTHpZ  
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请给出票人R/D||refer to drawer IFsh"i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,n{R,]y\  
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文字与数字不一致words and figures differ X2T _} {  
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支票 v,|jmv+:  
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时间已过account closed +#
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更改处应加盖印章alterations require initials ;b}cn!U]  
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时间已过effects not cleared QtA@p  
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停止付款payment stopped Rrrq>{D  
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支票毁损cheque mutilated `ff@f]|3^  

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汇款||寄钱to remit||to send money WDI3*  
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寄票供取款||支票支付to send a cheque for payment U8{^-#(Uz  
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寄款人a remitter ^fV-m&F)K*  
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收款人a remittee #r,!-;^'p  
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国外汇票foreign Bill W
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国内汇票inland Bill Q9c*I,Oj  
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跟单汇票documentary bill e:K'e2  
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空头汇票accommodation bill Jpy~5k
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原始汇票original bill Ffd4c  
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改写||换新票据renewed bill !=HxL-`j  
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即期汇票sight bill||bill on demand 3EH@tlTl  
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…days after date||…days after date…日后付款 UGvUU<N|N  
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…months after date||…months after date…月后付款 YDZB$?&a  
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见票后…日付款…days after sight||…days sight S_^;#=_c  
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见票后…月付款…months after sight||…months sight * ^XMf  
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同组票据set of bills =$
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单张汇票sola of exchange||sole of exchange ]VEc9?  
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远期汇票usance bill||bill at usance LoSrXK~0~J  
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长期汇票long bill ZkdSgc')  
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短期汇票short bill X_)I" `  
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逾期汇票overdue bill nITkgN:s  
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宽限日期days of grace n\$.6 _@x  
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电汇telegraphic transfer （T.T） i?V:+0#q\]  
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邮汇postal order||postal note （Am.）||post office order||money order tVNFulcz$  
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本票promissory note （P/N） k9&W0$ I#  
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押汇负责书||押汇保证书letter of hypothecation 9)n3f^,Oj*  
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副保||抵押品||付属担保物collateral security X@/wsW(kM\  
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担保书trust receipt||letter of indemnity gRw? <U^  
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承兑||认付acceptance RGBntp
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单张承兑general acceptance v5FfxDvw  
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有条件承兑qualified acceptance hy 3?.  
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附条件认付conditional acceptance B"t4{1/  
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部分认付partial acceptance   m'2EiYX$}\