[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。   Yc `)R  
会计报表statement of account sy"^?th}b  
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往来帐目account current U\;6mK)M^J  
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现在往来帐||存款额current accout }\#Rot>Y  
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销货帐account sales 

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共同计算帐项joint account s 6zNV4  
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未决帐项outstanding account V=V:SlS9|  
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贷方帐项credit account||creditor account y_IM@)1H~  
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借方帐项debit account||debtor account xAe~]k_D  
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应付帐||应付未付帐account payable JJ'.((  
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应收帐||应收未收帐account receivable c8
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新交易||新帐new account Kt|1&Gk  
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未决帐||老帐old account Yvjc1  
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现金帐cash account WT
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流水帐running account (t
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暂记帐||未定帐suspense account MxcFvo*LCp  
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过期帐||延滞帐overdue account||pastdue account ~\3kx]^10  
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杂项帐户sundry account z,bQ
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详细帐单||明细表detail account `z )N,fF  
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呆帐bad account L%c0Z@[~  
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会计项目title of account P#/HTu5q7  
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会计薄||帐薄account-book $gM8{.!  
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营业报告书||损益计算表account of budiness||business report (nab
 
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借贷细帐||交验帐account rendered %-AE]-/HI  
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明细帐account stated Q;J`Q wkH  
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与…银行开立一户头to open an account with okFvn;  
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与…银行建立交易to keep account with R?EASc!b  
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继续记帐to keep account ^+9sG$T_EV  
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与…有交易to have an account with b]JI@=s?  
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作成会计帐||有往来帐项to make out an account with \OpoBXh  
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清算||清理债务to make up an account )*d W=r/$V  
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清洁帐目||与…停止交易to close ones account with <p?&udqD  
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结帐to close an account <d7V<&@o=  
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清理未付款to ask an account||to demand an account -n? g~(/
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结清差额to balance the account with +"g~"<  
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清算to settle an account||to liquidate an account||to square an account 9(!]NNf!  
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审查帐目||监查帐目to audit an account ,A5)<}  
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检查帐目to examine an account ,`8Y8  
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转入A的帐户to charge the amount to As account s-V SH  
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以计帐方式付款to pay on account '?GQ~Bf<>  
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代理某人||为某人on ones account||on account of one rFL$QC2  
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为自己计算||独立帐目on ones own account xnq><4  
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由某人收益并负风险on ones account and risk||for ones account and risk O(OmGu4%  
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由某人负担for ones account||for account of one 8HoP(+?  
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按某人指示||列入某人帐户by order and for account of one GF--riyfB  
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列入5月份帐目for May account S>ugRasZ$  
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编入某中帐项下to pass to the account of||to place to the account of \OHv|8!EI@  
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寄出清算书to send in an account||to send in render an account ^&:'NR  
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支票薄cheque book 2;N@aZX  
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支票陈票人cheque drawer {of]/3 =  
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持票人cheque holder G6Q4-kcK  
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不记名支票cheque to bearer||bearer cheque [$2qna2VP  
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记名支票||认人支票cheque to order qWB%),`j>  

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到期支票antedated cheque P{lh)m>  
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未到期支票postdated cheque FT_k
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保付支票certified cheque |Qu_E  
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未获兑现支票，退票returned cheque M +UMR+K  
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横线支票crossed cheque 4JK@<GBK6  
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普通横线general crossing ^8\Y`Z0 %  
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特别横线special crossing >%i9oI<)  
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空白支票blank cheque Fi k@hu  
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失效支票，过期支票stale cheque _"v~"k 90^  
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普通支票open cheque ! fX9*0L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XNK 43fkB.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `-5cQ2>"  
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支票换现金||兑现to cash a cheque )e#fj+>x)  
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清理票款to clear a cheque fyGCfM  
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保证兑现to certify a cheque ^]KIgGv\  
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填写支票数额to fill up a cheque 5 7'q;I  
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支票上划线to cross a cheque ?i/73H+;D3  
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开发支票to make out a cheque -%saeX Wo  
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签发支票，开立支票to draw a cheque||to issue a cheque 4p*?7g_WVH  
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透支支票to overdraw a cheque U<
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背书支票to endorse a cheque UeFtzty,a  
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请付票款||清付票款to pay a cheque||to honour a cheque *G8'Fjin'T  
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支票退票to dishonour a cheque ajf_)G5X P  

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拒付支票to refuse a cheque {LjK_J'  
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拒付支票to stop payment of a cheque {mKpD  
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提示要求付款to present for payment w@<<zItSo  
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见票即付持票人payable to bearer (gs`=H*d;  
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支付指定人payable to order ~hxeD" w  
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已过期||无效out of date||stale J tn&o"C  
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请给出票人R/D||refer to drawer S ^_JC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bCe[nmE2  
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文字与数字不一致words and figures differ l,~ N~?  
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支票 HzFt
 
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时间已过account closed T`0`]z!~  
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更改处应加盖印章alterations require initials -h.3M0  
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时间已过effects not cleared 123-i,epg  

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停止付款payment stopped b_"V%
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支票毁损cheque mutilated 'ra_Zg[j  
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汇款||寄钱to remit||to send money (kD?},Z  
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寄票供取款||支票支付to send a cheque for payment Y7IlqC`i  
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寄款人a remitter T<_1|eH  
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收款人a remittee _{@}Fd?o  
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国外汇票foreign Bill }j5@\c48  
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国内汇票inland Bill .<|4PG  
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跟单汇票documentary bill ?f
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空头汇票accommodation bill mfi'>o#  
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原始汇票original bill k>@^M]%  
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改写||换新票据renewed bill 7D1`^,?  
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即期汇票sight bill||bill on demand 70l;**"4  
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…days after date||…days after date…日后付款 loVvr"&g  
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…months after date||…months after date…月后付款 aLo>Yi  
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见票后…日付款…days after sight||…days sight wEn&zZjx  
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见票后…月付款…months after sight||…months sight E;e2{@SX2K  
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同组票据set of bills N=q29JU  
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单张汇票sola of exchange||sole of exchange !ZcALtq  
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远期汇票usance bill||bill at usance ZQ8Aak  
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长期汇票long bill oU6g5  
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短期汇票short bill aQuy*\$$  
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逾期汇票overdue bill #FM 'S|  
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宽限日期days of grace ]8z6gDp  
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电汇telegraphic transfer （T.T） \Vq;j 1  
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邮汇postal order||postal note （Am.）||post office order||money order aB_z4dqwU  
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本票promissory note （P/N） j<5R$^?U  
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押汇负责书||押汇保证书letter of hypothecation Y'R1\Go-  
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副保||抵押品||付属担保物collateral security 7 {<lH%Tn  
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担保书trust receipt||letter of indemnity )9,"~P2[R  
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承兑||认付acceptance tx-bzLo\  
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单张承兑general acceptance | -<L :%  
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有条件承兑qualified acceptance Czn7,KE8X  
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附条件认付conditional acceptance f{oWd]eAhb  
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部分认付partial acceptance   >kT~X ,o