[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 ^3s&90  
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往来帐目account current .E8p-R5)V>  
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现在往来帐||存款额current accout o[W3/  
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销货帐account sales =v=!x  
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共同计算帐项joint account '*Mb .s"  
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未决帐项outstanding account G")EE# W$}  
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贷方帐项credit account||creditor account Y rnqi-P  
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借方帐项debit account||debtor account Z*3}L  
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应付帐||应付未付帐account payable uL AXN  
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应收帐||应收未收帐account receivable x}j41E}  
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新交易||新帐new account cBf{R^>Fd  
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未决帐||老帐old account shZ<j7gqI  
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现金帐cash account aC
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流水帐running account 1R9/AP  
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暂记帐||未定帐suspense account k@U`?7X  
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过期帐||延滞帐overdue account||pastdue account Z+7S,M  

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杂项帐户sundry account f'U]Ik;Jy  
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详细帐单||明细表detail account (B#|3o  
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呆帐bad account rd{(
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会计项目title of account w[-Bsf  
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会计薄||帐薄account-book $)V4Eu;  
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营业报告书||损益计算表account of budiness||business report bP@_4Dy  
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借贷细帐||交验帐account rendered YSi f`W!  
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明细帐account stated gKCIfxM  
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与…银行开立一户头to open an account with f14c} YY  
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与…银行建立交易to keep account with %ZK}y{u\  
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继续记帐to keep account *&D=]fG  
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与…有交易to have an account with [6|vx},N  
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作成会计帐||有往来帐项to make out an account with j*{bM{~T<  
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清算||清理债务to make up an account qJ@?[|2R  
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清洁帐目||与…停止交易to close ones account with &ly[mBP~  
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结帐to close an account ]^y}}y  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with nTAsy0p]  
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清算to settle an account||to liquidate an account||to square an account CbZ1<r" /  
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审查帐目||监查帐目to audit an account  51j  
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检查帐目to examine an account 181P;R=}<  
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转入A的帐户to charge the amount to As account EY>A(   
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以计帐方式付款to pay on account &[YG\8sxWa  
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代理某人||为某人on ones account||on account of one yhIg)/?L  
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为自己计算||独立帐目on ones own account g5E]o)  
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由某人收益并负风险on ones account and risk||for ones account and risk 0XYxMN)  
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由某人负担for ones account||for account of one uk1IT4+  
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按某人指示||列入某人帐户by order and for account of one 982$d<0%  
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列入5月份帐目for May account yR`-rJb V  
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编入某中帐项下to pass to the account of||to place to the account of L^=>)\R2$[  
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寄出清算书to send in an account||to send in render an account 0QGl'u{F  
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支票薄cheque book _]) 1P?.  
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支票陈票人cheque drawer aA:Ky&5e  
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持票人cheque holder nK:39D$(  
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不记名支票cheque to bearer||bearer cheque N+r~\[N\9  
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记名支票||认人支票cheque to order v!x=fjr<  
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到期支票antedated cheque ,@P3!|  
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未到期支票postdated cheque r p _G.C  
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保付支票certified cheque c d:O@)i  
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未获兑现支票，退票returned cheque YKk%lZ.8  
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横线支票crossed cheque r*WdD/r|  
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普通横线general crossing /]YK:7*98  
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特别横线special crossing YGxdYwBwf  
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空白支票blank cheque /R^!~J50  
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失效支票，过期支票stale cheque 3lKIEPf6r  
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普通支票open cheque xE
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ad]r )d{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t[3Upe%  
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支票换现金||兑现to cash a cheque ."3
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清理票款to clear a cheque $bD!./fl  
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保证兑现to certify a cheque ]ImS@!Ajjx  
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填写支票数额to fill up a cheque Z3[,Xw  
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支票上划线to cross a cheque 's*UU:
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开发支票to make out a cheque dU+1@_  
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签发支票，开立支票to draw a cheque||to issue a cheque jQf1h|e  
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透支支票to overdraw a cheque ?t<wp3bZ  
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背书支票to endorse a cheque )Q9J,  
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请付票款||清付票款to pay a cheque||to honour a cheque v3`J~,V<  
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支票退票to dishonour a cheque mA{gj[@:x  
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拒付支票to refuse a cheque UIzk-.<  
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拒付支票to stop payment of a cheque :Rq@%rL  
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提示要求付款to present for payment ,![C8il,  
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见票即付持票人payable to bearer yUBic~S  
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支付指定人payable to order / &vUi7'  

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已过期||无效out of date||stale hLO nX<%a  
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请给出票人R/D||refer to drawer {:fyz#>>^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R%SsHu"
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文字与数字不一致words and figures differ 4W$53LP8  
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支票 W9.ZhpM  
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时间已过account closed qo4AQ}0 <  
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更改处应加盖印章alterations require initials H=7d
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时间已过effects not cleared V/J[~mN9  
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停止付款payment stopped 2>?GD@GE  
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支票毁损cheque mutilated z{;W$SO 2  
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汇款||寄钱to remit||to send money G }TT-  
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寄票供取款||支票支付to send a cheque for payment 2 R1S>X  
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寄款人a remitter 
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收款人a remittee OjyS ?YY)b  
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国外汇票foreign Bill 9]7 +fu  
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国内汇票inland Bill OlMCF.W#3  
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跟单汇票documentary bill UU$ +DL  
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空头汇票accommodation bill umI#P,%[  
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原始汇票original bill {RwwSqJ  
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改写||换新票据renewed bill G'}%m;-mt  
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即期汇票sight bill||bill on demand t~,!a?S7  
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…days after date||…days after date…日后付款 0`,a@Q4  
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…months after date||…months after date…月后付款 dy|r:~j3  
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见票后…日付款…days after sight||…days sight B6OggJ9Iq  
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见票后…月付款…months after sight||…months sight q^O{LGN  
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同组票据set of bills vHJ~~if  
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单张汇票sola of exchange||sole of exchange 1u)I}"{W>  
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远期汇票usance bill||bill at usance {Qlvj.X w  
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长期汇票long bill Z</$~ T  
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短期汇票short bill [A[vR7&S  
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逾期汇票overdue bill Y 1LE.{  
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宽限日期days of grace OW1[Y-o[  
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电汇telegraphic transfer （T.T） =,,!a/U  
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邮汇postal order||postal note （Am.）||post office order||money order p
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本票promissory note （P/N） u@[D*c1!H  
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押汇负责书||押汇保证书letter of hypothecation y$K!g&lGA  
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副保||抵押品||付属担保物collateral security Xxp<qIEm  
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担保书trust receipt||letter of indemnity WPpl9)Qc  
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承兑||认付acceptance +hV7o!WxC  
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单张承兑general acceptance "qR qEpD%  
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有条件承兑qualified acceptance 1[:? oEI  
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附条件认付conditional acceptance SA)}---"  
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部分认付partial acceptance   ~t.*B& A