[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。   Ha C?,  
会计报表statement of account "F[VqqD  
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往来帐目account current DD3J2J  
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现在往来帐||存款额current accout ~C!vfPC  
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销货帐account sales ?4lAL  
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共同计算帐项joint account Bgs~1E@8V  
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未决帐项outstanding account s~]nsqLt9p  
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贷方帐项credit account||creditor account ` jZX(H  
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借方帐项debit account||debtor account &%*S  
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应付帐||应付未付帐account payable hr{%'DAS  
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应收帐||应收未收帐account receivable Q[b({Vj;tG  
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新交易||新帐new account OUdeQO?  
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未决帐||老帐old account 0}^-, Q,  
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现金帐cash account :>;psR  
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流水帐running account qIqk@u  
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暂记帐||未定帐suspense account NF1D8uI  
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过期帐||延滞帐overdue account||pastdue account 1`}fbX;"m)  
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杂项帐户sundry account $HXB !$d  
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详细帐单||明细表detail account z8j(SI;3  
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呆帐bad account kdUGmR0d  
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会计项目title of account #LN I&5  
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会计薄||帐薄account-book q%k+x)  
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营业报告书||损益计算表account of budiness||business report tRy D@}  
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借贷细帐||交验帐account rendered 4{DeF@@  
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明细帐account stated <nvWC/LU  
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与…银行开立一户头to open an account with nF'xV44"  
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与…银行建立交易to keep account with A(n=k
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继续记帐to keep account >'6GcnEb4.  
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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 T'M66kg  
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清算||清理债务to make up an account I/Jp,~JT*  
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清洁帐目||与…停止交易to close ones account with HJ qQlEq  
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结帐to close an account v1r_Z($  
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清理未付款to ask an account||to demand an account 5$oewjLO  
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结清差额to balance the account with m*!f%}T  
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清算to settle an account||to liquidate an account||to square an account R|1xXDLm*E  
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审查帐目||监查帐目to audit an account C4{\@v}t  
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检查帐目to examine an account m1-\qt-yy  
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转入A的帐户to charge the amount to As account h}|6VJ@.  
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以计帐方式付款to pay on account ku9@&W+  
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代理某人||为某人on ones account||on account of one ~o@\ n  
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为自己计算||独立帐目on ones own account )C {h1 `  
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由某人收益并负风险on ones account and risk||for ones account and risk MBB5w j  
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由某人负担for ones account||for account of one ,?g=U8y|  
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按某人指示||列入某人帐户by order and for account of one Yb[n{.%/g  
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列入5月份帐目for May account mG)8U{L  
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编入某中帐项下to pass to the account of||to place to the account of Xb}!0k/{  
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寄出清算书to send in an account||to send in render an account XOrcygb2  
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支票薄cheque book XHsd-  
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支票陈票人cheque drawer P,i"&9 8  

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持票人cheque holder RqXi1<6j#  
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不记名支票cheque to bearer||bearer cheque @\)fzubu  
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记名支票||认人支票cheque to order OX+hZ<y  
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到期支票antedated cheque &<Mt=(qY1  
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未到期支票postdated cheque x;j{} %  
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保付支票certified cheque R2 lXTW*  
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未获兑现支票，退票returned cheque XJSa]P^B1  
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横线支票crossed cheque /s|{by`we4  
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普通横线general crossing )TU<:V  

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特别横线special crossing t
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空白支票blank cheque r`6:Q&&  
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失效支票，过期支票stale cheque J}TfRrf  
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普通支票open cheque exDkq0u]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }`o?/!X   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |P~;C6sf  
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支票换现金||兑现to cash a cheque WV
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清理票款to clear a cheque = Z,5$6%)  
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保证兑现to certify a cheque >t  <pFh  
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填写支票数额to fill up a cheque 3l4NC03I&  
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支票上划线to cross a cheque nJZ6? V  
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开发支票to make out a cheque 9em*r9
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签发支票，开立支票to draw a cheque||to issue a cheque @jy41eIo  

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透支支票to overdraw a cheque Pbu{'y3J  
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背书支票to endorse a cheque OJO!FH)  
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请付票款||清付票款to pay a cheque||to honour a cheque sLL7]m}  
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支票退票to dishonour a cheque K>/%X!RW  
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拒付支票to refuse a cheque 0s#Kp49-  
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拒付支票to stop payment of a cheque 0(TTw(;  
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提示要求付款to present for payment w'Tq3-%V  
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见票即付持票人payable to bearer `:NaEF?Sj  
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支付指定人payable to order y046:@v(  
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已过期||无效out of date||stale l|2D/K5  
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请给出票人R/D||refer to drawer ]}="
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /6uT6G+(z}  
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文字与数字不一致words and figures differ 6RO(]5wX  
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支票 hg.#DxRi{  
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时间已过account closed } p FQRSOZ  
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更改处应加盖印章alterations require initials QfM zF  
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时间已过effects not cleared r`y ezbG  
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停止付款payment stopped K;?,FlH  
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支票毁损cheque mutilated #4MBoN(3  
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汇款||寄钱to remit||to send money l
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寄票供取款||支票支付to send a cheque for payment )[H{yQ  
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寄款人a remitter KoE8Mp  
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收款人a remittee 1c3TN#|)W  
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国外汇票foreign Bill IdYzgDH  
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国内汇票inland Bill R>DaOH2K*  
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跟单汇票documentary bill #-pc}Y|<  
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空头汇票accommodation bill 6x"Q  
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原始汇票original bill ` _b`kzJ  
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改写||换新票据renewed bill >zDF2Y[  
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即期汇票sight bill||bill on demand *x)Ozfe  
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…days after date||…days after date…日后付款 2o>)7^9|#<  
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…months after date||…months after date…月后付款 }g$(+1g  
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见票后…日付款…days after sight||…days sight P2nft2/eu?  
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见票后…月付款…months after sight||…months sight aR\\<due  
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同组票据set of bills #Rg|BfV-  
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单张汇票sola of exchange||sole of exchange 9;?UvOI;  
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远期汇票usance bill||bill at usance *D'$"@w3  
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长期汇票long bill w[6J `
 
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短期汇票short bill Xn~I=Ml d  
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逾期汇票overdue bill RxMH!^  
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宽限日期days of grace `bc;]@"  
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电汇telegraphic transfer （T.T） D1nq2GwS  
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邮汇postal order||postal note （Am.）||post office order||money order =TqQbadp  
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本票promissory note （P/N） ZylJp
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押汇负责书||押汇保证书letter of hypothecation 7z~_/mAI  
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副保||抵押品||付属担保物collateral security 8BvonYt=8  
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担保书trust receipt||letter of indemnity y*M
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承兑||认付acceptance \p%3vRwS%p  
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单张承兑general acceptance /t-fjB{=G  
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有条件承兑qualified acceptance >[6{LAe~hp  
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附条件认付conditional acceptance r]ShZBAbYp  
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部分认付partial acceptance   =vT<EW}[