[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。   PCaFG;}  
会计报表statement of account ?K pDEH~\  
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往来帐目account current nHbi{,3  
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现在往来帐||存款额current accout XQ[\K6X5  
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销货帐account sales 9A4n8,&sm  
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共同计算帐项joint account rU9")4sQ  
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未决帐项outstanding account <!G /&T  
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贷方帐项credit account||creditor account kb ~ s,@p  
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借方帐项debit account||debtor account BR@gJ(2  
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应付帐||应付未付帐account payable +foz E?  
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应收帐||应收未收帐account receivable l8+1{ 6xP  
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新交易||新帐new account ^|h_[>  
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未决帐||老帐old account d/oD]aAEr  
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现金帐cash account bSI*`Dc"!  
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流水帐running account SI6?b1;-:F  
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暂记帐||未定帐suspense account H 9/m6F  
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过期帐||延滞帐overdue account||pastdue account KTo}xLT  
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杂项帐户sundry account P%[{
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详细帐单||明细表detail account 3M[d6@a  
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呆帐bad account I)%bOK]  
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会计项目title of account <dS I"C<  
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会计薄||帐薄account-book n]l 3 )u  
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营业报告书||损益计算表account of budiness||business report Ho%%voJBS  
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借贷细帐||交验帐account rendered Xe ^NVF  
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明细帐account stated 7/=r-  
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与…银行开立一户头to open an account with ob)c0Pz  
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与…银行建立交易to keep account with ]>+ teG:4  
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继续记帐to keep account i Hcy,PBD  
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与…有交易to have an account with N
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作成会计帐||有往来帐项to make out an account with Q,o"[ &Gp  
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清算||清理债务to make up an account \-Q
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清洁帐目||与…停止交易to close ones account with V9D>Xh!0H  
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结帐to close an account bqZ5GKUo  
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清理未付款to ask an account||to demand an account yzL6oU-{&  
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结清差额to balance the account with MB?762Q  
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清算to settle an account||to liquidate an account||to square an account x?G"58  
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审查帐目||监查帐目to audit an account Cfst)[j  
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检查帐目to examine an account 8]% e[  
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转入A的帐户to charge the amount to As account ;v%f +  
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以计帐方式付款to pay on account t`"pn<  
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代理某人||为某人on ones account||on account of one T5+9#  
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为自己计算||独立帐目on ones own account "|d# +C  
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由某人收益并负风险on ones account and risk||for ones account and risk H us.Jfam  
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由某人负担for ones account||for account of one |aS272'  
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按某人指示||列入某人帐户by order and for account of one )PjU=@$lI  
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列入5月份帐目for May account ! +XreCw  
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编入某中帐项下to pass to the account of||to place to the account of wg]VG,  
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寄出清算书to send in an account||to send in render an account sff4N>XAl<  
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支票薄cheque book CX#d9 8\b  
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支票陈票人cheque drawer p'\zL:3  
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持票人cheque holder K#xL-   
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不记名支票cheque to bearer||bearer cheque @z>DJ>htN  
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记名支票||认人支票cheque to order ;Pe=cc"@  
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到期支票antedated cheque $0|`h)&  
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未到期支票postdated cheque H h35cj  
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保付支票certified cheque ]EdZ,`B4  
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未获兑现支票，退票returned cheque oj c.ykP$  
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横线支票crossed cheque ]A%~bQ7  
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普通横线general crossing wsB  
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特别横线special crossing <<R2 X1  
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空白支票blank cheque e$/y
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失效支票，过期支票stale cheque f3S 8
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普通支票open cheque `@ny!S|1/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g#`}HuPoE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;M~9Yr =1  
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支票换现金||兑现to cash a cheque aRElk&M  
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清理票款to clear a cheque B!&y>Z^$  
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保证兑现to certify a cheque C#e :_e ]  
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填写支票数额to fill up a cheque w]nt_xj  
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支票上划线to cross a cheque <$K=3&:s8q  
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开发支票to make out a cheque #Hz9@ H  
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签发支票，开立支票to draw a cheque||to issue a cheque \4^z

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透支支票to overdraw a cheque [PB73q8  
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背书支票to endorse a cheque ~cyKPg6  
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请付票款||清付票款to pay a cheque||to honour a cheque uF1 4;  
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支票退票to dishonour a cheque s,f2[6\Y  
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拒付支票to refuse a cheque i7PS=]TK\  
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拒付支票to stop payment of a cheque >
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提示要求付款to present for payment YgjW%q   
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见票即付持票人payable to bearer b;d7mh4  
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支付指定人payable to order <9"@<[[,  
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已过期||无效out of date||stale E;4B!"Q8  
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请给出票人R/D||refer to drawer Oi& 9FS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^GrSvl}v'  
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文字与数字不一致words and figures differ fKFD>u0%  
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支票 .@+M6K*  
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时间已过account closed *y|w9rp  

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更改处应加盖印章alterations require initials e@vZg8Ie  
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时间已过effects not cleared Y>FLc* h  
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停止付款payment stopped @>~S$nw/  
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支票毁损cheque mutilated {~}:oV  
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汇款||寄钱to remit||to send money :4X,5X7tW=  
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寄票供取款||支票支付to send a cheque for payment .3Smqwm=Y  
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寄款人a remitter OEbZs-:  
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收款人a remittee R*LPwJuv  
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国外汇票foreign Bill <>-gQ9  
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国内汇票inland Bill c(?OE' "Z  
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跟单汇票documentary bill >2mY%  
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空头汇票accommodation bill flBJO.2  
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原始汇票original bill b_~KtMO  
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改写||换新票据renewed bill ]Qx-f* D6  
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即期汇票sight bill||bill on demand F 'H
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…days after date||…days after date…日后付款 f%YD+Dt_V  
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…months after date||…months after date…月后付款 .N#grk)C  
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见票后…日付款…days after sight||…days sight Qcs0w(  
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见票后…月付款…months after sight||…months sight zjx'nK{eI  
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同组票据set of bills C9T-4o1  
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单张汇票sola of exchange||sole of exchange rk?G[C)2c  
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远期汇票usance bill||bill at usance |:`gjl_Nf  
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长期汇票long bill ;|K(6)  
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短期汇票short bill s0'Xihsw6  
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逾期汇票overdue bill y `w5u.'  
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宽限日期days of grace .J|"bs9  
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电汇telegraphic transfer （T.T） = P{]3K  
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邮汇postal order||postal note （Am.）||post office order||money order E)l@uPA'1  
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本票promissory note （P/N） -n$fh::^  
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押汇负责书||押汇保证书letter of hypothecation 7:T 5P  
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副保||抵押品||付属担保物collateral security pfvNVu  
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担保书trust receipt||letter of indemnity #S4{,  
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承兑||认付acceptance GP/3r[MH  
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单张承兑general acceptance t=ry\h{Pc  
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有条件承兑qualified acceptance iwfv t^  
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附条件认付conditional acceptance BY$%gIB6>  
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部分认付partial acceptance   d+fig{<b