[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。   c\% r3
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会计报表statement of account -{`@=U  
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往来帐目account current lY*[tmz)  
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现在往来帐||存款额current accout 1Z{ZV.!  
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销货帐account sales <L&m4O#|  
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共同计算帐项joint account GWvH[0  
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未决帐项outstanding account 5XLs}:  
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贷方帐项credit account||creditor account <, 3ROo76  
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借方帐项debit account||debtor account ""Q1|  
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应付帐||应付未付帐account payable t\$U`V)  
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应收帐||应收未收帐account receivable
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新交易||新帐new account <'G~8tA%v  
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未决帐||老帐old account {)AMwq  
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现金帐cash account $4MrP$4TI  
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流水帐running account (RtueEb.~E  
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暂记帐||未定帐suspense account N N|u_  
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过期帐||延滞帐overdue account||pastdue account -YD+(c`l  
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杂项帐户sundry account ^s.V;R  
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详细帐单||明细表detail account
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呆帐bad account PA w-6;  
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会计项目title of account ?X?&~3iD%  
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会计薄||帐薄account-book G;3~2^lB\  
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营业报告书||损益计算表account of budiness||business report ,&U4a1%i#c  
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借贷细帐||交验帐account rendered 4(l?uU$  
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明细帐account stated j'i0*"x  
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与…银行开立一户头to open an account with J
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与…银行建立交易to keep account with fQ>4MKLw=d  
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继续记帐to keep account 6I_Hd>4  
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与…有交易to have an account with vFrt|JC_{  
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作成会计帐||有往来帐项to make out an account with N^VD=<#T  
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清算||清理债务to make up an account 04!(okubyp  
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清洁帐目||与…停止交易to close ones account with !~<siy  
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结帐to close an account {mE! Vf  
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清理未付款to ask an account||to demand an account AV&yoag1  
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结清差额to balance the account with BdbJ< Is  
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清算to settle an account||to liquidate an account||to square an account E(<LvMiCa  
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审查帐目||监查帐目to audit an account UkR3}{i  
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检查帐目to examine an account J."{<&  
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转入A的帐户to charge the amount to As account <l\N|+7R  
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以计帐方式付款to pay on account %|3e.1oX  
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代理某人||为某人on ones account||on account of one <D/al9  
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为自己计算||独立帐目on ones own account  0V11#  
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由某人收益并负风险on ones account and risk||for ones account and risk 9n}
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由某人负担for ones account||for account of one FuP}Kec  
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按某人指示||列入某人帐户by order and for account of one <GWR7rUH  
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列入5月份帐目for May account |1V2tx  
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编入某中帐项下to pass to the account of||to place to the account of yuNfhK/#r  
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寄出清算书to send in an account||to send in render an account GAU!_M5N  
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支票薄cheque book 1)U}i ^  
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支票陈票人cheque drawer ,+-?Zv 2  
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持票人cheque holder "|4jPza  
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不记名支票cheque to bearer||bearer cheque t-lv|%+8
 
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记名支票||认人支票cheque to order 
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到期支票antedated cheque G;2[  
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未到期支票postdated cheque ,eK2I Ao  
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保付支票certified cheque BvI 0v:  
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未获兑现支票，退票returned cheque j]4,6`b\  
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横线支票crossed cheque u7u~  
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普通横线general crossing GDmv0V$6  
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特别横线special crossing UhBz<>i;!  

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空白支票blank cheque X_!$Pk7ma  
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失效支票，过期支票stale cheque ja:\W\xhJ  
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普通支票open cheque (Y >U6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @NBXyC8,Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vo.EM1x  
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支票换现金||兑现to cash a cheque r@
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清理票款to clear a cheque }el,^~  
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保证兑现to certify a cheque nWd:>Ur  
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填写支票数额to fill up a cheque %jpH:-8'2  
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支票上划线to cross a cheque vxF:vI# @  
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开发支票to make out a cheque e3G7K8  
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签发支票，开立支票to draw a cheque||to issue a cheque ik8|9m4/  
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透支支票to overdraw a cheque - wJ  
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背书支票to endorse a cheque <aD'$(N5  
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请付票款||清付票款to pay a cheque||to honour a cheque IY-(- a8  
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支票退票to dishonour a cheque vsOdp:Yp9!  
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拒付支票to refuse a cheque 9[6G8;<D&  
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拒付支票to stop payment of a cheque "it`X B.  
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提示要求付款to present for payment GLbc/qs  
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见票即付持票人payable to bearer g6x/f<2x  
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支付指定人payable to order n23%[#,r  
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已过期||无效out of date||stale #`fi2K&]j  
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请给出票人R/D||refer to drawer /h.:br?M#P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C}M0XW  
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文字与数字不一致words and figures differ LLXg  
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支票 vu !j{%GO  
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时间已过account closed n',9#I(!L  
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更改处应加盖印章alterations require initials t?Njw7  
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时间已过effects not cleared 6I5[^fv45G  
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停止付款payment stopped "W,"qFx  
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支票毁损cheque mutilated kcma /d  
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汇款||寄钱to remit||to send money `0n 7Cyed  
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寄票供取款||支票支付to send a cheque for payment W~+!"^<n  
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寄款人a remitter |+$j(
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收款人a remittee (`uC"MLk  
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国外汇票foreign Bill B9;,A;E};  
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国内汇票inland Bill [u9S+:7"  
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跟单汇票documentary bill ke;*uS  
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空头汇票accommodation bill [#3Cg%V  
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原始汇票original bill PUFW^"L V  
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改写||换新票据renewed bill  "p
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即期汇票sight bill||bill on demand 9|kE
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…days after date||…days after date…日后付款 1-Wnc'(OK  
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…months after date||…months after date…月后付款 `))J8j"  
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见票后…日付款…days after sight||…days sight ]2sZu7  
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见票后…月付款…months after sight||…months sight OXCml(>{  
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同组票据set of bills e!x-:F#4j  
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单张汇票sola of exchange||sole of exchange )+{omQ7v  
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远期汇票usance bill||bill at usance -0J<R;cVs  
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长期汇票long bill f!kdcr=/"  
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短期汇票short bill w0%ex#lkm  
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逾期汇票overdue bill WMRgf~TY=2  
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宽限日期days of grace 8\t7}8f  
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电汇telegraphic transfer （T.T） *wZV*)}  
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邮汇postal order||postal note （Am.）||post office order||money order ]qG5Ne_  
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本票promissory note （P/N） f6A['<%o  
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押汇负责书||押汇保证书letter of hypothecation 48*pKbbM4  
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副保||抵押品||付属担保物collateral security PsT v\!  
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担保书trust receipt||letter of indemnity D_kzR  
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承兑||认付acceptance 0s[3:bZ\Ia  
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单张承兑general acceptance 3sIM7WD?  
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有条件承兑qualified acceptance `r$WInsDu  
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附条件认付conditional acceptance VQ}3 r)ch  
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部分认付partial acceptance   PX/0  jv