[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。   FnI}N;"  
会计报表statement of account \S1W,H|  
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往来帐目account current (h=] Ox  
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现在往来帐||存款额current accout (h@!_qi9:  
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销货帐account sales )=`
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共同计算帐项joint account uPapINj  
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未决帐项outstanding account W7gY$\1<&  
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贷方帐项credit account||creditor account K=E+QvSG  
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借方帐项debit account||debtor account "A&A?%  
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应付帐||应付未付帐account payable |=0w_)Fa]  
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应收帐||应收未收帐account receivable VzIZT{  

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新交易||新帐new account rx 74v!  
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未决帐||老帐old account TwVkI<e0s?  
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现金帐cash account o|vL:| 8Q  
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流水帐running account !g6=/9  
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暂记帐||未定帐suspense account uDkX{<_Xe  
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过期帐||延滞帐overdue account||pastdue account bZ:+q1 D  
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杂项帐户sundry account vnVT0)Lel  
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详细帐单||明细表detail account 00f'G2n  
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呆帐bad account z^.dYb7<  
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会计项目title of account X Nfl  
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会计薄||帐薄account-book rC
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营业报告书||损益计算表account of budiness||business report %+,*$wk#*  
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借贷细帐||交验帐account rendered Sw"h!\c`  
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明细帐account stated 4r~K`)/S'  
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与…银行开立一户头to open an account with |39,n~"o&  
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与…银行建立交易to keep account with IvkYM`%  
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继续记帐to keep account Ai[@2AyU  
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与…有交易to have an account with #
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作成会计帐||有往来帐项to make out an account with z_R^C%
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清算||清理债务to make up an account W!O/t^H>  
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清洁帐目||与…停止交易to close ones account with uI?Z_  
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结帐to close an account m>P\}A^N  
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清理未付款to ask an account||to demand an account %PB{jo  
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结清差额to balance the account with RnRUJNlaG  
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清算to settle an account||to liquidate an account||to square an account V-go?b`  
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审查帐目||监查帐目to audit an account SZ[?2z  
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检查帐目to examine an account YQHpW>z  
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转入A的帐户to charge the amount to As account ~>9G\/u j  
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以计帐方式付款to pay on account (T pnJq  
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代理某人||为某人on ones account||on account of one obF|;fwPnR  
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为自己计算||独立帐目on ones own account l]wLQqoO  
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由某人收益并负风险on ones account and risk||for ones account and risk K*DH_\SPK  
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由某人负担for ones account||for account of one U7n#TPet  
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按某人指示||列入某人帐户by order and for account of one K{DmMi];I  
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列入5月份帐目for May account GEVDXx>@  
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编入某中帐项下to pass to the account of||to place to the account of 6U8esPs,  
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寄出清算书to send in an account||to send in render an account qP; 1LAX  
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支票薄cheque book gS[B;
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支票陈票人cheque drawer 7@gH{p1  
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持票人cheque holder *74/I>i  
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不记名支票cheque to bearer||bearer cheque *^G,  
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记名支票||认人支票cheque to order i qxMTH#!  
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到期支票antedated cheque Sw>> ]UjU  
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未到期支票postdated cheque _0^>^he  
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保付支票certified cheque KfVsnL_  
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未获兑现支票，退票returned cheque < "p-0=IgJ  
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横线支票crossed cheque cQd?,B3#F  
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普通横线general crossing =6\^F i  
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特别横线special crossing WZ!zUUp}V  
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空白支票blank cheque AH'3 5Kf)  
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失效支票，过期支票stale cheque |Axbx?  
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普通支票open cheque N5K2Hv<"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @U?&1.\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oy[ px9Wx  
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支票换现金||兑现to cash a cheque {=&({ cS  
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清理票款to clear a cheque mv,a>Cvs[  
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保证兑现to certify a cheque Vep41\g^  
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填写支票数额to fill up a cheque ^ )!eiM   
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支票上划线to cross a cheque Xnh&Kyz`v  
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开发支票to make out a cheque `YZl2c<w*  
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签发支票，开立支票to draw a cheque||to issue a cheque ?uJX
  
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透支支票to overdraw a cheque #bG6+"g{=L  
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背书支票to endorse a cheque {+{ p.  
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请付票款||清付票款to pay a cheque||to honour a cheque EDnZ/)6Gg  
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支票退票to dishonour a cheque (LXYx<  
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拒付支票to refuse a cheque =h ~n5wQG  
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拒付支票to stop payment of a cheque w"QZ7EyJ  
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提示要求付款to present for payment {%y|
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见票即付持票人payable to bearer )4:]gx#cr  
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支付指定人payable to order  KPjAk  
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已过期||无效out of date||stale yxf#@Je"  
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请给出票人R/D||refer to drawer }?+tX<j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vv^y V"0 Y  
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文字与数字不一致words and figures differ S0r+Y0J]<  
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支票 (FgX9SV]p9  
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时间已过account closed 8?: 2<  
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更改处应加盖印章alterations require initials )"6"g9A  
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时间已过effects not cleared 5a )$:oO!  
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停止付款payment stopped UA]fKi  
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支票毁损cheque mutilated T34Z#PFwe  
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汇款||寄钱to remit||to send money h.l.da1#  
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寄票供取款||支票支付to send a cheque for payment 9$C?)XKXB  
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寄款人a remitter T0)b
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收款人a remittee /;1O9HJa  
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国外汇票foreign Bill 7l~^KsX  
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国内汇票inland Bill Iwh0PfWJ  
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跟单汇票documentary bill 1sonDBd0@;  
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空头汇票accommodation bill Y Q.Xl_  
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原始汇票original bill B, H9EX  
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改写||换新票据renewed bill Hs:zfvD  
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即期汇票sight bill||bill on demand =s]2?m  
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…days after date||…days after date…日后付款 >wt.)c?5  
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…months after date||…months after date…月后付款 Kl%[fjI)  
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见票后…日付款…days after sight||…days sight Ka-o$o[^u`  
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见票后…月付款…months after sight||…months sight yUpN`;  
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同组票据set of bills "5 ~{  
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单张汇票sola of exchange||sole of exchange .S#i/A'x  
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远期汇票usance bill||bill at usance 9"+MZ$  
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长期汇票long bill 0=6mb]VUi=  
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短期汇票short bill 'l~7u({u  
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逾期汇票overdue bill XE<5(  
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宽限日期days of grace U2<q dknB  
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电汇telegraphic transfer （T.T） sfw*_}y  
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邮汇postal order||postal note （Am.）||post office order||money order ojf6@p_  
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本票promissory note （P/N） S$fS|N3]%  
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押汇负责书||押汇保证书letter of hypothecation l{C]0^6>i  
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副保||抵押品||付属担保物collateral security S>
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担保书trust receipt||letter of indemnity zzI,iEG  
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承兑||认付acceptance C}x fo}i  
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单张承兑general acceptance Mpw]dYM  
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有条件承兑qualified acceptance gE@Pb  
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附条件认付conditional acceptance @Nh}^D >j  
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部分认付partial acceptance   L7rr/D