[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。   @$r[$D v  
会计报表statement of account (0.oE%B",1  
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往来帐目account current :|s;2Y  
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现在往来帐||存款额current accout :Q DkaA  
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销货帐account sales xR0*w7YE  
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共同计算帐项joint account Pv5S k8  
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未决帐项outstanding account VQpt1cK*  
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贷方帐项credit account||creditor account c  qCNk  
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借方帐项debit account||debtor account &*OwoTgk+  
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应付帐||应付未付帐account payable }PK4 KRn  
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应收帐||应收未收帐account receivable 4A@HR  
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新交易||新帐new account 4ct-K)Ris  
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未决帐||老帐old account sZ=!*tb-  
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现金帐cash account
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流水帐running account x~}& t+FK  
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暂记帐||未定帐suspense account t+A*Ws*o  
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过期帐||延滞帐overdue account||pastdue account Wy-_}wqHg  
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杂项帐户sundry account Os[z>H?  
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详细帐单||明细表detail account CP9Q|'oJ  
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呆帐bad account <[ dt2)%L>  
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会计项目title of account XS2/U<sd  
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会计薄||帐薄account-book z4D)Xy"/  
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营业报告书||损益计算表account of budiness||business report sQ\HIU%]  
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借贷细帐||交验帐account rendered Il\{m?Y  
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明细帐account stated ? .B t.  
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与…银行开立一户头to open an account with rgXX,+c
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与…银行建立交易to keep account with ]srL>29_b  
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继续记帐to keep account jp_)NC/~g  
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与…有交易to have an account with d$\n@}8eZp  
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作成会计帐||有往来帐项to make out an account with WUYU\J&q3  
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清算||清理债务to make up an account $p P
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清洁帐目||与…停止交易to close ones account with Su@V
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结帐to close an account Sh5m+>7K  
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清理未付款to ask an account||to demand an account @~=d4Wj6  
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结清差额to balance the account with ,{ 0&NX  
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清算to settle an account||to liquidate an account||to square an account % Y.@AiViz  
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审查帐目||监查帐目to audit an account M_$;"NS+}  
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检查帐目to examine an account HD$r<bl  
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转入A的帐户to charge the amount to As account $Vs5d=
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以计帐方式付款to pay on account h=au`o&CG  
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代理某人||为某人on ones account||on account of one }v F=XA  
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为自己计算||独立帐目on ones own account G
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one YMwL(m1  
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按某人指示||列入某人帐户by order and for account of one mFC9\   
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列入5月份帐目for May account *U,W4>(B  
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编入某中帐项下to pass to the account of||to place to the account of Zr!CT5C5  
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寄出清算书to send in an account||to send in render an account ALR`z~1  
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支票薄cheque book PrEfJ?  
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支票陈票人cheque drawer Wl>$<D4mO[  
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持票人cheque holder ^ G>/;mZ  
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不记名支票cheque to bearer||bearer cheque Dj{t[z]$k  
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记名支票||认人支票cheque to order BxXP]od  
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到期支票antedated cheque ?pp|~A)b  
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未到期支票postdated cheque |^kfa_d  
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保付支票certified cheque ,W&::/2<7  
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未获兑现支票，退票returned cheque 9^1.nE(R&  
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横线支票crossed cheque }c0EGoU}?  
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普通横线general crossing 6(.]TEu0  
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特别横线special crossing vL:tuEE3  
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空白支票blank cheque Yy:Q/zwo  
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失效支票，过期支票stale cheque kdHP v=/U  
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普通支票open cheque Ohmi(s   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [J.-gN$X@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :{Crc   
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支票换现金||兑现to cash a cheque J~[A8o  
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清理票款to clear a cheque ua]>0\D  
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保证兑现to certify a cheque ,mE*k79L6  
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填写支票数额to fill up a cheque j'V# =vH  
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支票上划线to cross a cheque P2S$Dk_<\X  

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开发支票to make out a cheque i$Q$y hT{  
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签发支票，开立支票to draw a cheque||to issue a cheque e)[>E\u_  
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透支支票to overdraw a cheque "YUyM5X  
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背书支票to endorse a cheque )vFJx[a<n`  
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请付票款||清付票款to pay a cheque||to honour a cheque >4A~?=  

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支票退票to dishonour a cheque F j_r n  
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拒付支票to refuse a cheque 5YlY=J  
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拒付支票to stop payment of a cheque km;M!}D  
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提示要求付款to present for payment 8KioL{h  
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见票即付持票人payable to bearer h)EH
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支付指定人payable to order ?j^[7  
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已过期||无效out of date||stale /P~@__XN  
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请给出票人R/D||refer to drawer fUh7PF%
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 93="sS  
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文字与数字不一致words and figures differ ~Qzb<^9]  
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支票 EG<YxNX,  
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时间已过account closed \ltA&}!  
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时间已过effects not cleared u<x2"0f  
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停止付款payment stopped D8a[zXWnc  
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支票毁损cheque mutilated / ,3,l^kZ  
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汇款||寄钱to remit||to send money d\aarhD8*  
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寄票供取款||支票支付to send a cheque for payment 2Yd0:
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寄款人a remitter acuch  
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收款人a remittee Lpw9hj|  
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国外汇票foreign Bill WVc3C-h
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国内汇票inland Bill rzJNHf=FVY  
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跟单汇票documentary bill R<VNbm;  
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空头汇票accommodation bill {9sA'5  
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原始汇票original bill ;seD{y7!  
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改写||换新票据renewed bill hzIP ?0^E  
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即期汇票sight bill||bill on demand y=i_:d0M  
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…days after date||…days after date…日后付款 KK;
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…months after date||…months after date…月后付款 /(C?3}}L  
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见票后…日付款…days after sight||…days sight WAPN,WuW  
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见票后…月付款…months after sight||…months sight 8wGq:@#=  
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同组票据set of bills R?"sM<3`e  
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单张汇票sola of exchange||sole of exchange yl
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远期汇票usance bill||bill at usance +`pS 7d  
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长期汇票long bill }{>)2S  
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短期汇票short bill #/fh_S'Z  
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逾期汇票overdue bill b-pZrnZ!  
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宽限日期days of grace C9^[A4O@X!  
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电汇telegraphic transfer （T.T） .FUws  
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邮汇postal order||postal note （Am.）||post office order||money order  lJaR,,  
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本票promissory note （P/N） +/u)/ey  
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押汇负责书||押汇保证书letter of hypothecation A*d Pw.  
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副保||抵押品||付属担保物collateral security O@*7O~ eO  
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担保书trust receipt||letter of indemnity ~s.~ X5  
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承兑||认付acceptance +Sz%2Q  
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单张承兑general acceptance WiDl[l"{9  
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有条件承兑qualified acceptance _+c' z  
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附条件认付conditional acceptance @9,=|kxK  
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部分认付partial acceptance   isU7nlc!