[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。   sPbtv[bC  
会计报表statement of account $\0j:<o  
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往来帐目account current S _#UEf  
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现在往来帐||存款额current accout |nocz]yU$  
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销货帐account sales 2]Y (<PC  
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共同计算帐项joint account  h2,AcM  
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未决帐项outstanding account )Cx8?\/c=x  
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贷方帐项credit account||creditor account d
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借方帐项debit account||debtor account +R*4`F:QJQ  
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应付帐||应付未付帐account payable *TMg.  
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应收帐||应收未收帐account receivable Yh"Z@D[d  
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新交易||新帐new account XY%8yII6  
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未决帐||老帐old account gg8T],s1!a  
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现金帐cash account q F}5mUcZ4  
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流水帐running account ` D4J9;|;]  
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暂记帐||未定帐suspense account NT8%{>F`  
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过期帐||延滞帐overdue account||pastdue account o}Xp-P   
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杂项帐户sundry account B8IfE`  
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详细帐单||明细表detail account ? th+~dE  
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呆帐bad account JG4&eK$-  
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会计项目title of account xK_$^c.  
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会计薄||帐薄account-book GZ4{<QG  
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营业报告书||损益计算表account of budiness||business report gjs-j{*  
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借贷细帐||交验帐account rendered $/d~bk@=l  
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明细帐account stated vJcvyz#%1  
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与…银行开立一户头to open an account with d&U;rMEv  
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与…银行建立交易to keep account with #u2PAZ@qd  
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继续记帐to keep account P089Mh9  
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与…有交易to have an account with  $hN!DHz  
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作成会计帐||有往来帐项to make out an account with A&t}s #3  
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清算||清理债务to make up an account *
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清洁帐目||与…停止交易to close ones account with 0u0Hl%nl  
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结帐to close an account &0o&!P8CB  
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清理未付款to ask an account||to demand an account 66BsUA.h  
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结清差额to balance the account with `"D7XC0x  
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清算to settle an account||to liquidate an account||to square an account !WIL|\jbh  
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审查帐目||监查帐目to audit an account  M,6AD]  
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检查帐目to examine an account 2R1W[,Ga!  
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转入A的帐户to charge the amount to As account g;*~
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以计帐方式付款to pay on account j0OxR.S  
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代理某人||为某人on ones account||on account of one PmTA3aH  
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为自己计算||独立帐目on ones own account C f<,\Aav  
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由某人收益并负风险on ones account and risk||for ones account and risk "q%Q[^
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由某人负担for ones account||for account of one kgA')]  
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按某人指示||列入某人帐户by order and for account of one [jY_ e`S  
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列入5月份帐目for May account 0/),ylCj  
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编入某中帐项下to pass to the account of||to place to the account of W>h[aVTO  
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寄出清算书to send in an account||to send in render an account zfvl<"Rv  
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支票薄cheque book "y62Wo6m)  
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支票陈票人cheque drawer <b{ApsRJf  
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持票人cheque holder W4X=.vr  
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不记名支票cheque to bearer||bearer cheque F2lTDuk>C  
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记名支票||认人支票cheque to order 8 \%*4L'  
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到期支票antedated cheque sJMT _yt;  

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未到期支票postdated cheque @G^ l`%  
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保付支票certified cheque epR7p^`7  
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未获兑现支票，退票returned cheque a%V6RyT4qW  
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横线支票crossed cheque E2+O-;VN  
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普通横线general crossing _e7Y R+  
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特别横线special crossing l'y)L@|Qrh  
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空白支票blank cheque W&T
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失效支票，过期支票stale cheque M&wf4)*%0+  
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普通支票open cheque DQui7dr)l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IT!u 4iH[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KxhMPvN'  
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支票换现金||兑现to cash a cheque QMwrt  
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清理票款to clear a cheque Kg?(Ax4  
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保证兑现to certify a cheque >h)D~U(H  
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填写支票数额to fill up a cheque Lp31Y . 4  
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支票上划线to cross a cheque F)K&a  
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开发支票to make out a cheque uE E;~`G  
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签发支票，开立支票to draw a cheque||to issue a cheque +6~ut^YiM.  
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透支支票to overdraw a cheque TF_wT28AU2  
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背书支票to endorse a cheque @V}!elV  
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请付票款||清付票款to pay a cheque||to honour a cheque 3le$0f:O  
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支票退票to dishonour a cheque &TTvX%T  
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拒付支票to refuse a cheque QtHK`f>4#n  
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拒付支票to stop payment of a cheque :8t;_f  
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提示要求付款to present for payment NG5k9pJ  
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见票即付持票人payable to bearer }D]y-BbA.  
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支付指定人payable to order Nt,:`o |  
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已过期||无效out of date||stale q Tz5P  
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请给出票人R/D||refer to drawer PDpuHHB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {
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文字与数字不一致words and figures differ 1RauI0d*  
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支票 siOyp]  
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时间已过account closed -amNz.`[PR  
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更改处应加盖印章alterations require initials m~tv{#Y  
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时间已过effects not cleared s( :N>K5*  
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停止付款payment stopped ,V
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支票毁损cheque mutilated O{Z bpa^  
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汇款||寄钱to remit||to send money $'w>doUlA  
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寄票供取款||支票支付to send a cheque for payment L4<=,}KS  
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寄款人a remitter /BrbP7  
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收款人a remittee ]YUst]gu3  
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国外汇票foreign Bill iwfH~  
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国内汇票inland Bill 5r^u7k  
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跟单汇票documentary bill  ?d
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空头汇票accommodation bill b|U3\Fmc  
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原始汇票original bill 0*:4@go0}i  
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改写||换新票据renewed bill =mh)b]].4\  
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即期汇票sight bill||bill on demand y_Nn%(j  
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…days after date||…days after date…日后付款 nNcmL/
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…months after date||…months after date…月后付款 3EX41)u  
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见票后…日付款…days after sight||…days sight e[J0+ x#;r  
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见票后…月付款…months after sight||…months sight =j!Ruy1  
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同组票据set of bills D[R<H((  
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单张汇票sola of exchange||sole of exchange @@Vf"o+S  
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远期汇票usance bill||bill at usance 2j7e@p
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长期汇票long bill ]V
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短期汇票short bill j{u!/FD  
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逾期汇票overdue bill P(&9S`I  
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宽限日期days of grace DEkFmmw   
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电汇telegraphic transfer （T.T） G(XI TL u*  
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邮汇postal order||postal note （Am.）||post office order||money order KW.QVBuVO#  
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本票promissory note （P/N） idr,s\$>  
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押汇负责书||押汇保证书letter of hypothecation A+lP]Oy0S  
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副保||抵押品||付属担保物collateral security d= -/'_'  
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担保书trust receipt||letter of indemnity {IW pI *  
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承兑||认付acceptance {{?[b^  
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单张承兑general acceptance "s]c79t  
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有条件承兑qualified acceptance q=5#t~?  
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附条件认付conditional acceptance b0CtQe  
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部分认付partial acceptance   f.`noZN