[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。   wUr(i*  
会计报表statement of account yGt[Qvx#  
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往来帐目account current R(^Sse  
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现在往来帐||存款额current accout &R4?]I  
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销货帐account sales U9b[t  
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共同计算帐项joint account 0R\.G1f%  
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未决帐项outstanding account YB7A5  
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贷方帐项credit account||creditor account DeF`#a0E  
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借方帐项debit account||debtor account AhOBbss]q  
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应付帐||应付未付帐account payable D60quEe3%  
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应收帐||应收未收帐account receivable <HRPloVKo  
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新交易||新帐new account 2RNee@!JJP  
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未决帐||老帐old account [T7&)p  
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现金帐cash account jA:'P~`Hj  
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流水帐running account Hc\@{17  
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暂记帐||未定帐suspense account ]Ri=*KZa  
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过期帐||延滞帐overdue account||pastdue account gfAWN  
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杂项帐户sundry account hC<E4+5.,  
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详细帐单||明细表detail account AdDR<IW  
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呆帐bad account Ex_dqko  
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会计项目title of account ='kCY}dkO  
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会计薄||帐薄account-book dly -mPmP  
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营业报告书||损益计算表account of budiness||business report zD8$DG8  
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借贷细帐||交验帐account rendered Sn mv  
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明细帐account stated p_n$}z  
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与…银行开立一户头to open an account with UHfE.mTjM  
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与…银行建立交易to keep account with .pl,uj
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继续记帐to keep account (C`nBiL<  
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与…有交易to have an account with !_c6 `o W  
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作成会计帐||有往来帐项to make out an account with qOyS8tA.H  
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清算||清理债务to make up an account i6;rh-M?.  
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清洁帐目||与…停止交易to close ones account with ^Nav8dma  
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结帐to close an account Y<@_d  
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清理未付款to ask an account||to demand an account JiA1yt  
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结清差额to balance the account with mkBQTQGT  
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清算to settle an account||to liquidate an account||to square an account 9Y2(.~w6X  
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审查帐目||监查帐目to audit an account >u .u#de  
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检查帐目to examine an account $K|2k7  

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转入A的帐户to charge the amount to As account c Ct5m  
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以计帐方式付款to pay on account |IWm:[H3  
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代理某人||为某人on ones account||on account of one )B5U0iIi  
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为自己计算||独立帐目on ones own account =G rg  
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由某人收益并负风险on ones account and risk||for ones account and risk WMoRosL74  
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由某人负担for ones account||for account of one -r{]9v2j  
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按某人指示||列入某人帐户by order and for account of one 3SOrM  
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列入5月份帐目for May account DJNM=v  
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编入某中帐项下to pass to the account of||to place to the account of dC">AW  
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寄出清算书to send in an account||to send in render an account ?)+I'lW!  
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支票薄cheque book [i N}W5 m  
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支票陈票人cheque drawer HBgt!D0MZ  
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持票人cheque holder =)XC"kUp  
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不记名支票cheque to bearer||bearer cheque 80O[pf*?  
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记名支票||认人支票cheque to order I78huYAYA  
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到期支票antedated cheque (K->5rSU  
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未到期支票postdated cheque 0N*~"j;r#M  
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保付支票certified cheque skn];%[v\  
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未获兑现支票，退票returned cheque keWqL]  
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横线支票crossed cheque ,XNz.+Ov  
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普通横线general crossing }*I:0"WH  
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特别横线special crossing |/-H:\5  
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空白支票blank cheque A296f(  
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失效支票，过期支票stale cheque 0WI3m2i  
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普通支票open cheque Wp<4F6C$@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4<`'?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,f;YJHEx8  
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支票换现金||兑现to cash a cheque gE>_:s  
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清理票款to clear a cheque #sK:q&/G`  
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保证兑现to certify a cheque 11s*C #  
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填写支票数额to fill up a cheque _S[@d^c Y  
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支票上划线to cross a cheque Jf-4Q!  
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开发支票to make out a cheque Bg?f}nu7  
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签发支票，开立支票to draw a cheque||to issue a cheque t7"vAjZU  
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透支支票to overdraw a cheque )zzK\I6/EQ  
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背书支票to endorse a cheque p<w2e  
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请付票款||清付票款to pay a cheque||to honour a cheque 0:Ow $  
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支票退票to dishonour a cheque kf3 u',}R  
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拒付支票to refuse a cheque 9"5J-a'  
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拒付支票to stop payment of a cheque 8J}gj7^8  
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提示要求付款to present for payment S${n:e0\  
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见票即付持票人payable to bearer > }& :y{z~  
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支付指定人payable to order sp=;i8Y 3  
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已过期||无效out of date||stale k,p:!S(bl  
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请给出票人R/D||refer to drawer R^DZ@[\iV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LHQ$0LVt>T  
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文字与数字不一致words and figures differ MLbmz\8a  
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支票
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时间已过account closed fVb~j;  
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更改处应加盖印章alterations require initials +v!%z(  
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时间已过effects not cleared dF@m4 U@L  
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停止付款payment stopped cdBD.sg  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money f ye=8 r  
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寄票供取款||支票支付to send a cheque for payment >}"9heF  
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寄款人a remitter Em<B9S  
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收款人a remittee y-.<iq  
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国外汇票foreign Bill ><&>JgM  
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国内汇票inland Bill h/iL/Q=  
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跟单汇票documentary bill `K%f"by  
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空头汇票accommodation bill PwC9@c%c  
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原始汇票original bill w$evAPuz^  
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改写||换新票据renewed bill ;"9$LHH*  
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即期汇票sight bill||bill on demand u[<ij  
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…days after date||…days after date…日后付款 N0V`xrS  
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…months after date||…months after date…月后付款 =j!nt8]8  
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见票后…日付款…days after sight||…days sight B
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见票后…月付款…months after sight||…months sight <*@!>6mS  
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同组票据set of bills -\[&<o@/D  
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单张汇票sola of exchange||sole of exchange XE`u  
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远期汇票usance bill||bill at usance y;VmA#k`  
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长期汇票long bill p1']+4r
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短期汇票short bill Y?4N%c_;  
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逾期汇票overdue bill /_V4gwb}|-  
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宽限日期days of grace vxk~(3]<)  
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电汇telegraphic transfer （T.T） X8 A$&  
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邮汇postal order||postal note （Am.）||post office order||money order t]XF*fZH  
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本票promissory note （P/N） [ -hsG E  
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押汇负责书||押汇保证书letter of hypothecation Jyyr'1/<k  
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副保||抵押品||付属担保物collateral security c{\x<AwO  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance Ta)6
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单张承兑general acceptance AfJ. SNE  
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有条件承兑qualified acceptance FfibR\dhY  
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附条件认付conditional acceptance 0T<DHPQ1  
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部分认付partial acceptance   jHM}({)-