[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。   (hc!!:N~q  
会计报表statement of account ,:S#gN{U  
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往来帐目account current &9e  
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现在往来帐||存款额current accout xF_u:}7`  
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销货帐account sales V9[_aP;  
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共同计算帐项joint account f1NHW|_j  
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未决帐项outstanding account TOiLv.Dor  
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贷方帐项credit account||creditor account BB}WfA  
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借方帐项debit account||debtor account EWJB/iED  
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应付帐||应付未付帐account payable J>X@g;  
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应收帐||应收未收帐account receivable Pll%O@K  
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新交易||新帐new account YusmMsN?  
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未决帐||老帐old account 5k
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现金帐cash account ~{DJ,(N"n  
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流水帐running account Xg.Lo2s  
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暂记帐||未定帐suspense account b!t[PShw^  
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过期帐||延滞帐overdue account||pastdue account 5XT^K)'  
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杂项帐户sundry account JCxQENsVqB  
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详细帐单||明细表detail account +Zi+ /9Z(H  
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呆帐bad account 
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会计项目title of account z}} P+P/  
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会计薄||帐薄account-book :}36;n<['  
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营业报告书||损益计算表account of budiness||business report v?8i;[  
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借贷细帐||交验帐account rendered 5{W A
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明细帐account stated -vm1xp$  
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与…银行开立一户头to open an account with q%M~gp1  
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与…银行建立交易to keep account with #oiU|>3Y  
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继续记帐to keep account U<F|A!Fg  
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与…有交易to have an account with DO{otn9<  
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作成会计帐||有往来帐项to make out an account with A#K<5%U{Mv  
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清算||清理债务to make up an account _ R]0S  
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清洁帐目||与…停止交易to close ones account with n(V{ [  
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结帐to close an account 8G$BQ  
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清理未付款to ask an account||to demand an account ~s-gnp  
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结清差额to balance the account with /zXOtaG  
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清算to settle an account||to liquidate an account||to square an account b{aB^a:f=L  
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审查帐目||监查帐目to audit an account mT-[I<  
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检查帐目to examine an account cK\ u  
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转入A的帐户to charge the amount to As account M?My+oT  
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以计帐方式付款to pay on account ?aWVfX!+G5  
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代理某人||为某人on ones account||on account of one }@t"B9D  
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为自己计算||独立帐目on ones own account YU8]W%  
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由某人收益并负风险on ones account and risk||for ones account and risk eCsk\f`  
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由某人负担for ones account||for account of one flC%<V
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按某人指示||列入某人帐户by order and for account of one &V~l(1  
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列入5月份帐目for May account d,l?{Ln  
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编入某中帐项下to pass to the account of||to place to the account of N
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寄出清算书to send in an account||to send in render an account B1!xr-kC  
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支票薄cheque book ,I5SAd|dX  
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支票陈票人cheque drawer OHpV%8 `  
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持票人cheque holder 37jxl+  
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不记名支票cheque to bearer||bearer cheque JJtx `@Bc  
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记名支票||认人支票cheque to order / 'qoKof  
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到期支票antedated cheque m:?"|. ]  
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未到期支票postdated cheque 6ABK)m-y  
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保付支票certified cheque A'KH_])  
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未获兑现支票，退票returned cheque {jz`K1  
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横线支票crossed cheque *$<W"@%^J  
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普通横线general crossing O9sEaVX  
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特别横线special crossing PVo7Sy!'H  
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空白支票blank cheque 4D0jt$==  
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失效支票，过期支票stale cheque a]T:wUYG'  
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普通支票open cheque (aa2uctTn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5G f@n/M"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?;ok9Y  
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支票换现金||兑现to cash a cheque l_^SU8i57  
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清理票款to clear a cheque JLoF!MK}  
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保证兑现to certify a cheque /4&gA5BS]  
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填写支票数额to fill up a cheque q!$s<n  
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支票上划线to cross a cheque 9TW[;P2> )  
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开发支票to make out a cheque jRJG .hcB5  
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签发支票，开立支票to draw a cheque||to issue a cheque \}Jznzx;
 
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透支支票to overdraw a cheque 0!hr9Y]Lx  
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背书支票to endorse a cheque \SWTP1  
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请付票款||清付票款to pay a cheque||to honour a cheque g #5R||r  
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支票退票to dishonour a cheque p*;!5;OUR  
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拒付支票to refuse a cheque F@Bp Al  
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拒付支票to stop payment of a cheque yf&g
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提示要求付款to present for payment {wqT$( (<  
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见票即付持票人payable to bearer }y(t')=9  
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支付指定人payable to order dY8 H2;  
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已过期||无效out of date||stale Z& _kq|  
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请给出票人R/D||refer to drawer UG2+Y']  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .n8R%|C5  
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文字与数字不一致words and figures differ csP4Oq\g[  
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支票 ,/f\  
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时间已过account closed ]IuZT  
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更改处应加盖印章alterations require initials 6
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时间已过effects not cleared !tq]kKJ3:  
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停止付款payment stopped fG\"p  

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支票毁损cheque mutilated 7
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汇款||寄钱to remit||to send money bxa>:71  
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寄票供取款||支票支付to send a cheque for payment GCl  *x:  
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寄款人a remitter Cu@q*:'  
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收款人a remittee S)hDsf.I  
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国外汇票foreign Bill <zXG}JuL@T  
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国内汇票inland Bill !Q\*a-C  
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跟单汇票documentary bill ,$`}Rf<  
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空头汇票accommodation bill l~$ )>?ZD  
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原始汇票original bill w10~IP  
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改写||换新票据renewed bill X>$ Wf
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即期汇票sight bill||bill on demand ^?{&v19m  
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…days after date||…days after date…日后付款 #pZeGI|'J  
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…months after date||…months after date…月后付款 a=$ZM4Bn  
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见票后…日付款…days after sight||…days sight ]]y>d!  
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见票后…月付款…months after sight||…months sight ,m*HRUY  
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同组票据set of bills Mxw-f4j  
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单张汇票sola of exchange||sole of exchange l`~
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远期汇票usance bill||bill at usance 1<~n2}   
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长期汇票long bill 1/1oT  
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短期汇票short bill
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逾期汇票overdue bill 5M>p%/  
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宽限日期days of grace ug{sQyLN  
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电汇telegraphic transfer （T.T） Q,9KLi3  
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邮汇postal order||postal note （Am.）||post office order||money order pHk$_t  
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本票promissory note （P/N）  W;yg{y   
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押汇负责书||押汇保证书letter of hypothecation )y!gApNs"  
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副保||抵押品||付属担保物collateral security $0{h Uex  
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担保书trust receipt||letter of indemnity WSF$xC/~  
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承兑||认付acceptance ho#<?rh_  
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单张承兑general acceptance ELG{xN=o  
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有条件承兑qualified acceptance ),o=~,v:  

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附条件认付conditional acceptance &RS)U72  
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部分认付partial acceptance   >Ir?)h