[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。   qp~gP  
会计报表statement of account ;t(f1rPyE  
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往来帐目account current kWW w<c A  
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现在往来帐||存款额current accout z`U Ukl}T  
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销货帐account sales ^b-18 ~s  
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共同计算帐项joint account $_X|,v 9  
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未决帐项outstanding account ~?Omy8#  
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贷方帐项credit account||creditor account w4:\N U  
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借方帐项debit account||debtor account >-)h|w i  
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应付帐||应付未付帐account payable _GoVx=t   
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应收帐||应收未收帐account receivable xN0*8  
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新交易||新帐new account O#kq^C}  
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未决帐||老帐old account pchBvly+0  
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现金帐cash account ;%!m<S|%k  
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流水帐running account yy2I2Bv  
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暂记帐||未定帐suspense account -_^c6!i  
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过期帐||延滞帐overdue account||pastdue account F # YPOH  
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杂项帐户sundry account &Ral+J  
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详细帐单||明细表detail account { 1lO  
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呆帐bad account sq0 PBEqq  
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会计项目title of account g@v s*xE  
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会计薄||帐薄account-book ]F*3"y?)2  
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营业报告书||损益计算表account of budiness||business report ^CT&0  
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借贷细帐||交验帐account rendered arZ@3]X%a  
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明细帐account stated y9HK |  
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与…银行开立一户头to open an account with 7S^""*Q^  
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与…银行建立交易to keep account with jx`QB')kX  
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继续记帐to keep account  b`mj_b  
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与…有交易to have an account with s4= "kT]  
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作成会计帐||有往来帐项to make out an account with S[:xqzyDg  
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清算||清理债务to make up an account /uqu32;o  
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清洁帐目||与…停止交易to close ones account with 4/>Our 5  
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结帐to close an account I?!rOU=0  
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清理未付款to ask an account||to demand an account |I8Mk.Z=FA  
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结清差额to balance the account with sYbH
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清算to settle an account||to liquidate an account||to square an account eo]#sf@\0  
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审查帐目||监查帐目to audit an account h\[\\m O  
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检查帐目to examine an account l3i,K^YL  
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转入A的帐户to charge the amount to As account N"5fmY<  
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以计帐方式付款to pay on account #~ v4caNx  
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代理某人||为某人on ones account||on account of one yOXO)u1n  
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为自己计算||独立帐目on ones own account *b(wVvz  
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由某人收益并负风险on ones account and risk||for ones account and risk PBqy F  
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由某人负担for ones account||for account of one ?s%v0cF  
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按某人指示||列入某人帐户by order and for account of one Ggm` ~fS  
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列入5月份帐目for May account 6Z:YT&,f  
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编入某中帐项下to pass to the account of||to place to the account of '?Bg;Z'L%  
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寄出清算书to send in an account||to send in render an account sRRI3y@  
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支票薄cheque book [[L-jq.'  
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支票陈票人cheque drawer Y*YFB|f?  
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持票人cheque holder 4iX-(ir,  
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不记名支票cheque to bearer||bearer cheque :b#%C pR  
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记名支票||认人支票cheque to order e<+<lj"  
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到期支票antedated cheque nYw\'c  
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未到期支票postdated cheque 2W$lQ;iO  
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保付支票certified cheque "Ai6<:ml  
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未获兑现支票，退票returned cheque 4br6 $  
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横线支票crossed cheque L]bVN)JU  
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普通横线general crossing W kkxU.xXE  
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特别横线special crossing "sbBe73 m  
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空白支票blank cheque t
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失效支票，过期支票stale cheque PZOORjF8A  
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普通支票open cheque f%K e8'&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [b1hC ~I;  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K2|7%  
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支票换现金||兑现to cash a cheque -Bv12ymLG  
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清理票款to clear a cheque y4<+-  
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保证兑现to certify a cheque =]KIkS3  
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填写支票数额to fill up a cheque ND,`QjmZ  
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支票上划线to cross a cheque ~d+O/:=K_  
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开发支票to make out a cheque ?*o;o?5s^  
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签发支票，开立支票to draw a cheque||to issue a cheque |Gc&1*$  
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透支支票to overdraw a cheque I}%mfojC  
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背书支票to endorse a cheque zKMv7;s?  
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请付票款||清付票款to pay a cheque||to honour a cheque ~Jxlj(" 0(  
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支票退票to dishonour a cheque W U0UG$o`  
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拒付支票to refuse a cheque e sGlMq  
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拒付支票to stop payment of a cheque QU%N*bFW%P  
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提示要求付款to present for payment !,R  
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见票即付持票人payable to bearer k3/4Bt G/  
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支付指定人payable to order Z{ %Uw;d  
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已过期||无效out of date||stale g\qX7nIH?  
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请给出票人R/D||refer to drawer @X|ok*v`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds svF*@(-P#  
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文字与数字不一致words and figures differ ]m RF[b$  
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支票 _pJX1_vD  
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时间已过account closed B>R* f C@g  
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更改处应加盖印章alterations require initials Qb@BV&^y&  
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时间已过effects not cleared p0"BO4({{  
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停止付款payment stopped M_yZR^;^-  
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支票毁损cheque mutilated }o~Tw?z-|  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment \ro~-n+o  
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寄款人a remitter I #Arr#%  
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收款人a remittee [RroHXdk+  
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国外汇票foreign Bill Rt*-#`I $  
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国内汇票inland Bill \Qe'?LRu{  
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跟单汇票documentary bill LA(f]Xmc  
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空头汇票accommodation bill 9 ayH:;  
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原始汇票original bill 7!]k#|u  
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改写||换新票据renewed bill 67EDkknt  
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即期汇票sight bill||bill on demand U^W
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…days after date||…days after date…日后付款 2l;ge>DJ  
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…months after date||…months after date…月后付款 @=^jpSnZ  
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见票后…日付款…days after sight||…days sight (rCPr,@ 0  
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见票后…月付款…months after sight||…months sight 8I|1Pl  
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同组票据set of bills ~=aI2(b  
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单张汇票sola of exchange||sole of exchange ^U|CNB%.  
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远期汇票usance bill||bill at usance %[31ZFYB  
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长期汇票long bill _<&K]e@dp  
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短期汇票short bill 5>^ W}0s  
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逾期汇票overdue bill DdA}A>47  
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宽限日期days of grace t,as{.H{h  
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电汇telegraphic transfer （T.T） QK/+*hr;  
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邮汇postal order||postal note （Am.）||post office order||money order [OToz~=)  
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本票promissory note （P/N） "vHAp55B{  

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押汇负责书||押汇保证书letter of hypothecation 1Z{p[\k  
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副保||抵押品||付属担保物collateral security =2V;B  
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担保书trust receipt||letter of indemnity i)^ZH#Gp  
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承兑||认付acceptance 3'N L1du  
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单张承兑general acceptance g|*eN{g]uE  
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有条件承兑qualified acceptance .KMi)1L)  
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附条件认付conditional acceptance Nk~dfY<s  
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部分认付partial acceptance   wuCtg=