[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。   6OAs%QZ  
会计报表statement of account HOR8Jwf:  
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往来帐目account current D%p*G5Bg3  
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现在往来帐||存款额current accout 1f`De`zXzr  
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销货帐account sales *an Ng<@  
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共同计算帐项joint account ~U0%}Bbh  
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未决帐项outstanding account ;6W]f([  
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贷方帐项credit account||creditor account HwUaaK   
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借方帐项debit account||debtor account Q$E.G63Wl  
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应付帐||应付未付帐account payable ?zW'Hi  
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应收帐||应收未收帐account receivable )|~& (+Q?]  
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新交易||新帐new account y2A\7&7  
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未决帐||老帐old account 4uXGpsL  
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现金帐cash account x{1 v(n8+=  
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流水帐running account 7{#p'.nc5  
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暂记帐||未定帐suspense account 1=5"j]0hY  
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过期帐||延滞帐overdue account||pastdue account +~5Lo'^  
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杂项帐户sundry account {!I`EN]  
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详细帐单||明细表detail account O60T.MM`  
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呆帐bad account +3))G  
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会计项目title of account  !XTzsN  
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会计薄||帐薄account-book b'O/u."O  
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营业报告书||损益计算表account of budiness||business report  l7t  
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借贷细帐||交验帐account rendered Ox)<"8M  
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明细帐account stated nzbVI  
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与…银行开立一户头to open an account with Da<`| l  
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与…银行建立交易to keep account with B/16EuH#  
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继续记帐to keep account hGKQK ^bn  
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与…有交易to have an account with vAP1PQX;  
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作成会计帐||有往来帐项to make out an account with l>|scs;TI  
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清算||清理债务to make up an account xsU%?"r  
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清洁帐目||与…停止交易to close ones account with d v4~CW%Td  
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结帐to close an account LT)I ?ud  
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清理未付款to ask an account||to demand an account B3yTN6-  
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结清差额to balance the account with ga,kKPL  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account nWc@ufY  
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检查帐目to examine an account B&7:=t,m(  
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转入A的帐户to charge the amount to As account CL`+\
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以计帐方式付款to pay on account s;l"'6:_  
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代理某人||为某人on ones account||on account of one }tBw<7fe  
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为自己计算||独立帐目on ones own account pyX:$j2R+%  
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由某人收益并负风险on ones account and risk||for ones account and risk U8gj \G\`  
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由某人负担for ones account||for account of one g'w"U9tjO  
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按某人指示||列入某人帐户by order and for account of one 0Ntvd7"`}  
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列入5月份帐目for May account \b6{u6?+  
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编入某中帐项下to pass to the account of||to place to the account of x)N QRd  

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寄出清算书to send in an account||to send in render an account ZNDi;6e  
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支票薄cheque book K0B<9Wi|  
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支票陈票人cheque drawer Qm*ZOz'i  

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持票人cheque holder XjP;O,x  
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不记名支票cheque to bearer||bearer cheque b$Dh|-8  
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记名支票||认人支票cheque to order <HN{.p {  
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到期支票antedated cheque <-N2<sl  
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未到期支票postdated cheque T2.[iD!A  
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保付支票certified cheque R?9x!@BV  
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未获兑现支票，退票returned cheque N]
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横线支票crossed cheque mK"s*tD  
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普通横线general crossing J>nBTY,_<  
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特别横线special crossing K5XW&|tY!  
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空白支票blank cheque >{:hadUH  
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失效支票，过期支票stale cheque \#B<'J9.`  
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普通支票open cheque ^w
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IVxZ.5:L$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5Lej_uqF   
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支票换现金||兑现to cash a cheque ,%l}TSs  
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清理票款to clear a cheque * zyik[o  
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保证兑现to certify a cheque bSX/)')j U  
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填写支票数额to fill up a cheque JDE_*xaUV  
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支票上划线to cross a cheque l$/lbwi%  
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开发支票to make out a cheque 0zq'Nf?#3  
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签发支票，开立支票to draw a cheque||to issue a cheque '"\M`G  
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透支支票to overdraw a cheque )XK\[tL  
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背书支票to endorse a cheque x2#JD|0  
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请付票款||清付票款to pay a cheque||to honour a cheque vCaN[  
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支票退票to dishonour a cheque chE!,gik  
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拒付支票to refuse a cheque x [FLV8`b|  
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拒付支票to stop payment of a cheque w!7\wI[  
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提示要求付款to present for payment )O~[4xV~  
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见票即付持票人payable to bearer -[V-f> :  
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支付指定人payable to order ((k"*f2%  
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已过期||无效out of date||stale !.]JiT'o  
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请给出票人R/D||refer to drawer Q6@<7E]y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u]J@
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文字与数字不一致words and figures differ afEa@et'  
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支票 &v{Ehkr*  
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时间已过account closed SiratkP9n7  
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更改处应加盖印章alterations require initials +2~kHrv  
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时间已过effects not cleared &],uD3:5O  
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停止付款payment stopped FK|O^->B  
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支票毁损cheque mutilated kSQ8kU_w+  
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汇款||寄钱to remit||to send money rz?Cn X.t  
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寄票供取款||支票支付to send a cheque for payment 24mdhT|  
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寄款人a remitter <qCa9@Ea  
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收款人a remittee H"Pb)t  

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国外汇票foreign Bill L+%"e w  
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国内汇票inland Bill !*IMWm>  
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跟单汇票documentary bill ));#oQol9  
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空头汇票accommodation bill ,w }Po  
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原始汇票original bill o<2GtF1"o  
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改写||换新票据renewed bill e5h*GKF  
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即期汇票sight bill||bill on demand ej RK-!  
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…days after date||…days after date…日后付款 K,f:X g!:  
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…months after date||…months after date…月后付款 +bjy#=  
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见票后…日付款…days after sight||…days sight l}{{7~C`  
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见票后…月付款…months after sight||…months sight wZrFu(_  
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同组票据set of bills ^<]'?4m]  
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单张汇票sola of exchange||sole of exchange a|ftl&uk  
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远期汇票usance bill||bill at usance pMF vL  
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长期汇票long bill tMr7 d  
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短期汇票short bill AZ:7_4jz  
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逾期汇票overdue bill %lKw+D  
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宽限日期days of grace ;qx#]Z0 <  
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电汇telegraphic transfer （T.T） ?2<QoS  
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邮汇postal order||postal note （Am.）||post office order||money order I#l}
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本票promissory note （P/N） I2}W/}  
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押汇负责书||押汇保证书letter of hypothecation .5JIQWE(  
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副保||抵押品||付属担保物collateral security Po>6I0y
  
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担保书trust receipt||letter of indemnity ?o<vmIge  
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承兑||认付acceptance BRFsw`c  
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单张承兑general acceptance G/x6zdk  
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有条件承兑qualified acceptance tpI/Ibq  
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附条件认付conditional acceptance .0Ud?v>=  
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部分认付partial acceptance   k|fM9E