[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。  
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会计报表statement of account .}t~'*D  
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往来帐目account current DFZkh^PFd  
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现在往来帐||存款额current accout 0m%|U'm|j  
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销货帐account sales @$S+Ne[<  
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共同计算帐项joint account |'P]GK  
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未决帐项outstanding account RQ vft  
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贷方帐项credit account||creditor account c`J.Tm[_u  
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借方帐项debit account||debtor account .L9j>iP9 *  
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应付帐||应付未付帐account payable K&vF0*gN3  
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应收帐||应收未收帐account receivable ] $ L|  
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新交易||新帐new account 1C<uz29  
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未决帐||老帐old account o)Iff)m$  
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现金帐cash account wN@oYFoL  
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流水帐running account kStnb?nk  
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暂记帐||未定帐suspense account GGNvu)"  
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过期帐||延滞帐overdue account||pastdue account @Ws*QTlV  
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杂项帐户sundry account '10oK {m$  
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详细帐单||明细表detail account UYk/v]ZA  
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呆帐bad account E0Y-7&Fv  
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会计项目title of account x}_]A$nV  
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会计薄||帐薄account-book lt ^GvWg  
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营业报告书||损益计算表account of budiness||business report +aJ>rR  
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借贷细帐||交验帐account rendered 'm4W}F  
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明细帐account stated : ]sUpO  
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与…银行开立一户头to open an account with U*i{5/ $  
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与…银行建立交易to keep account with &^#VN% {  
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继续记帐to keep account z`!X hU  
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与…有交易to have an account with j
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作成会计帐||有往来帐项to make out an account with UmKI1l  
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清算||清理债务to make up an account ;5zz<;
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清洁帐目||与…停止交易to close ones account with vbb5f#WZ  
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结帐to close an account )/pU.Z/  
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清理未付款to ask an account||to demand an account i.3=!6z  
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结清差额to balance the account with E^vJ@O  
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清算to settle an account||to liquidate an account||to square an account =p*]Az  
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审查帐目||监查帐目to audit an account n?- })  
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检查帐目to examine an account /H8g(  
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转入A的帐户to charge the amount to As account kQEy#JQmB  
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以计帐方式付款to pay on account @~YYD#'vNY  
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代理某人||为某人on ones account||on account of one EfCx`3~EX  
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为自己计算||独立帐目on ones own account d$ x"/A]<  
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由某人收益并负风险on ones account and risk||for ones account and risk 05b_)&4R  
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由某人负担for ones account||for account of one ]G5w6&d  
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按某人指示||列入某人帐户by order and for account of one G9xmmc  
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列入5月份帐目for May account @+Si?8\  
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编入某中帐项下to pass to the account of||to place to the account of i rU 6D  
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寄出清算书to send in an account||to send in render an account 9x>d[-#y:J  
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支票薄cheque book Z4S!NDMm~  
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支票陈票人cheque drawer >7I15U  
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持票人cheque holder ^p[rc@+  
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不记名支票cheque to bearer||bearer cheque /178A;Jy  
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记名支票||认人支票cheque to order L ^q""[  
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到期支票antedated cheque xF;kTBRi  
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未到期支票postdated cheque 06O2:5zF  
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保付支票certified cheque )bS yB29S  
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未获兑现支票，退票returned cheque n^Hm;BiE#  
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横线支票crossed cheque
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普通横线general crossing 24 [+pu  
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特别横线special crossing J\+0[~~  
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空白支票blank cheque Ro\8ZXUQa  
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失效支票，过期支票stale cheque ,]|#[8  
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普通支票open cheque }tRm]w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6.sx?YYM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2GP=&K/A  
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支票换现金||兑现to cash a cheque ,c;Kzp>e  
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清理票款to clear a cheque t)~"4]{*}D  
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保证兑现to certify a cheque s]HOGJJz  
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填写支票数额to fill up a cheque `tBgH_$M  
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支票上划线to cross a cheque r/YMLQ  
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开发支票to make out a cheque {>}!+k -`  
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签发支票，开立支票to draw a cheque||to issue a cheque P0S Qr?W  
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透支支票to overdraw a cheque Vp#JS3Y  
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背书支票to endorse a cheque h`]I
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请付票款||清付票款to pay a cheque||to honour a cheque rxe>}ZO  
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支票退票to dishonour a cheque ot,jp|N>f~  
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拒付支票to refuse a cheque K`yRr`pW  
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拒付支票to stop payment of a cheque X@'uy<tI-  
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提示要求付款to present for payment &SIq2>QA  
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见票即付持票人payable to bearer [/PR\'|  
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支付指定人payable to order bh
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已过期||无效out of date||stale ob+b<HFv  
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请给出票人R/D||refer to drawer <>n0arAn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @y e4q.m  
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文字与数字不一致words and figures differ Vmc5IPd{\  
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支票 Hj'xAtx5  
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时间已过account closed
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更改处应加盖印章alterations require initials t![7uU.W  
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时间已过effects not cleared ,K>I%_!1  
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停止付款payment stopped d]` CxI]  
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支票毁损cheque mutilated sD<a+Lw}x  
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汇款||寄钱to remit||to send money 3NZK*!@'  
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寄票供取款||支票支付to send a cheque for payment Us%T;gW  
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寄款人a remitter xE1 eT ,  
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收款人a remittee P<oehw'>  
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国外汇票foreign Bill YpQ7)_s?  
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国内汇票inland Bill ]d55m/(   
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跟单汇票documentary bill ~0?mBy!-O  
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空头汇票accommodation bill z MLK7+  
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原始汇票original bill r/& sub"X  
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改写||换新票据renewed bill @95FN)TXZY  
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即期汇票sight bill||bill on demand BLN^ <X/  
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…days after date||…days after date…日后付款 ?P
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…months after date||…months after date…月后付款 hbU+Usx  
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见票后…日付款…days after sight||…days sight t(GR)&>.2  
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见票后…月付款…months after sight||…months sight ktK_e  
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同组票据set of bills tS|9fBdCs  
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单张汇票sola of exchange||sole of exchange z?>D_NLX6  
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远期汇票usance bill||bill at usance $jm>:YD  
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长期汇票long bill y'(N
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短期汇票short bill fR)m%m  
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逾期汇票overdue bill O@MGda9_;  
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宽限日期days of grace PlF87j (  
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电汇telegraphic transfer （T.T） 8%%f%y
  
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邮汇postal order||postal note （Am.）||post office order||money order _$wmI/_JM  
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本票promissory note （P/N） (Fynok  
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押汇负责书||押汇保证书letter of hypothecation j=*l$RG  
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副保||抵押品||付属担保物collateral security ]?Fi$3Lm  
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担保书trust receipt||letter of indemnity >H(i^z/c  
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承兑||认付acceptance  }8@M@  
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单张承兑general acceptance %VzKqh  
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有条件承兑qualified acceptance "t({D   
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附条件认付conditional acceptance n6*En7I Vh  
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部分认付partial acceptance   %r-V2)