[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。   [txOh!sxD  
会计报表statement of account (.J/Ql0Y  
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往来帐目account current .D*Qu}  
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现在往来帐||存款额current accout @6 he
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销货帐account sales I%T+H[,  
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共同计算帐项joint account x9lA';})  
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未决帐项outstanding account K?.~}82c  
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贷方帐项credit account||creditor account ff--y8h  
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借方帐项debit account||debtor account z"@^'{.l  
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应付帐||应付未付帐account payable 2?,Jn&i5  
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应收帐||应收未收帐account receivable ?2@^O=I  
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新交易||新帐new account [YvS#M3T  
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未决帐||老帐old account J6 ~Sr  
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现金帐cash account *@rA7zPFf  
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流水帐running account GcO2oq  
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暂记帐||未定帐suspense account 4"&-a1N  
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过期帐||延滞帐overdue account||pastdue account \M`qaFan5^  
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杂项帐户sundry account CW1l;uwtU  
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详细帐单||明细表detail account  +n1!xv]  
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呆帐bad account 0)&!$@HW  
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会计项目title of account 0U=wGIO  
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会计薄||帐薄account-book ZTR9e\F  
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营业报告书||损益计算表account of budiness||business report SVU>q:ab  
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借贷细帐||交验帐account rendered uw mN!!TS  
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明细帐account stated &nEL}GM)E  
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与…银行开立一户头to open an account with b 3x|Dq.  
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与…银行建立交易to keep account with #eW T-m  
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继续记帐to keep account /8Gd Cac  
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与…有交易to have an account with 7d;|?R-8D  
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作成会计帐||有往来帐项to make out an account with =|oi0  
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清算||清理债务to make up an account 8}|et~7!  
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清洁帐目||与…停止交易to close ones account with W,4
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结帐to close an account Z"8lW+r*  
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清理未付款to ask an account||to demand an account 6?a`'&  
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结清差额to balance the account with UF+Qx/4h0  
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清算to settle an account||to liquidate an account||to square an account =Dn<DV  
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审查帐目||监查帐目to audit an account [lzd'  
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检查帐目to examine an account H$%MIBz>$  
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转入A的帐户to charge the amount to As account G'JHimP2j  
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以计帐方式付款to pay on account _w
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代理某人||为某人on ones account||on account of one H~FI@Cf$L  
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为自己计算||独立帐目on ones own account cC-8.2  
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由某人收益并负风险on ones account and risk||for ones account and risk @_do<'a  
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由某人负担for ones account||for account of one h`6 (Oo|  
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按某人指示||列入某人帐户by order and for account of one VukbvBWPN  
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列入5月份帐目for May account xeF>"6\  
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编入某中帐项下to pass to the account of||to place to the account of :'T+`(  
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寄出清算书to send in an account||to send in render an account wa@Rlzij>  
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支票薄cheque book A}lxJ5h0  
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支票陈票人cheque drawer ^Q#_  
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持票人cheque holder N[cIr{XBGN  
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不记名支票cheque to bearer||bearer cheque Y*BmBRN  

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记名支票||认人支票cheque to order wS=vm}}u  
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到期支票antedated cheque SA'
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未到期支票postdated cheque ]0>  
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保付支票certified cheque ` +YtTK  
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未获兑现支票，退票returned cheque h2'6W)  
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横线支票crossed cheque ] !* K|?VL  
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普通横线general crossing )bg|l?  
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特别横线special crossing d21thV ,S  
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空白支票blank cheque _1?uAQ3,  
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失效支票，过期支票stale cheque :uAL(3pQ  
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普通支票open cheque hbYstK;]Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount / xv5we~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {$EX :ID  
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支票换现金||兑现to cash a cheque 8L:AmpQdpA  
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清理票款to clear a cheque ;F1y!h67<  
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保证兑现to certify a cheque 5 `TMqrk  
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填写支票数额to fill up a cheque 6v{&,q  
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支票上划线to cross a cheque YCP D+  
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开发支票to make out a cheque 5Kd"W,  
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签发支票，开立支票to draw a cheque||to issue a cheque 6{d?3Jk  
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透支支票to overdraw a cheque v@G&";|  
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背书支票to endorse a cheque QpzdlB44l  
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请付票款||清付票款to pay a cheque||to honour a cheque @Wd(>*"zw  
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支票退票to dishonour a cheque M'|[:I.V  
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拒付支票to refuse a cheque =KO]w9+\  
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拒付支票to stop payment of a cheque x| D|d}  
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提示要求付款to present for payment d8 ~%(I9  
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见票即付持票人payable to bearer M-;MwLx  
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支付指定人payable to order |61ns6i!  
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已过期||无效out of date||stale TqS s*as5
 
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请给出票人R/D||refer to drawer <j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~c+=$SL-=  
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文字与数字不一致words and figures differ w|I5x}Z FG  
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支票 O,+9r_Gh  
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时间已过account closed 39[ylR|\  
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更改处应加盖印章alterations require initials j,%i.[8S  
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时间已过effects not cleared <AJRU l  
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停止付款payment stopped a
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支票毁损cheque mutilated B"88 .U}$  
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汇款||寄钱to remit||to send money vy7?]}MvV  
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寄票供取款||支票支付to send a cheque for payment {~#01p5  
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寄款人a remitter t82*rCIB{  
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收款人a remittee LF(S"Of  
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国外汇票foreign Bill TL-ALtG  
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国内汇票inland Bill \f]w'qiW5  
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跟单汇票documentary bill }\A0g}  
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空头汇票accommodation bill AGx(IK/_  
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原始汇票original bill y#O/Xw  
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改写||换新票据renewed bill pUgas?e&  
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即期汇票sight bill||bill on demand XNBzA3W  
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…days after date||…days after date…日后付款 F=UW[zy/[  
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…months after date||…months after date…月后付款 Lk)T
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见票后…日付款…days after sight||…days sight tU8aPiUl  
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见票后…月付款…months after sight||…months sight ,`$2  
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同组票据set of bills L$ju~0jl)%  
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单张汇票sola of exchange||sole of exchange r6+IJxUd  
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远期汇票usance bill||bill at usance <FvljKuq+  
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长期汇票long bill YgkQF0+  
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短期汇票short bill x=1Sbs w{  
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逾期汇票overdue bill VmTgD96  
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宽限日期days of grace x=44ITe1n[  
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电汇telegraphic transfer （T.T） ${7s"IX  
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邮汇postal order||postal note （Am.）||post office order||money order [i]%PVGW  
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本票promissory note （P/N） X^.~f+d~  
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押汇负责书||押汇保证书letter of hypothecation atfK?VK#
 
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副保||抵押品||付属担保物collateral security KRj3??b  
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担保书trust receipt||letter of indemnity ;0E[ ; L!  
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承兑||认付acceptance xh!aB6m8R  
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单张承兑general acceptance !Ka~X!+\  
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有条件承兑qualified acceptance -<q@0IYyi  
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附条件认付conditional acceptance >4AwjS}H  
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部分认付partial acceptance   0,[-4m