[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。   Wjt1NfS&  
会计报表statement of account .I{b]
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往来帐目account current I__|+%oC  
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现在往来帐||存款额current accout .gNWDk0$Y  
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销货帐account sales jR@j+p^e  
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共同计算帐项joint account kLVf}J~?  
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未决帐项outstanding account =>Y b~r71  

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贷方帐项credit account||creditor account c0]^V>}cl  
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借方帐项debit account||debtor account I*R[8|  
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应付帐||应付未付帐account payable ][-N<  
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应收帐||应收未收帐account receivable !=@Lyt)_b  
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新交易||新帐new account {J q[N}  
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未决帐||老帐old account YQOdwcLG  
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现金帐cash account O[f*!  
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流水帐running account L+Yn}"gIs  
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暂记帐||未定帐suspense account %)T>Wn%b]v  
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过期帐||延滞帐overdue account||pastdue account ZB GLwe  
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杂项帐户sundry account |WH'aGG  
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详细帐单||明细表detail account [hA%VF.9  
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呆帐bad account y:(OZ%g  
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会计项目title of account 'HTr02riY  
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会计薄||帐薄account-book r=P)iE
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营业报告书||损益计算表account of budiness||business report %0C<_drW  
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借贷细帐||交验帐account rendered ~>&7~N8  
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明细帐account stated B*btt+6  
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与…银行开立一户头to open an account with uc!j`G*]  
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与…银行建立交易to keep account with lxb+
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继续记帐to keep account 0fwmQ'lW(  
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与…有交易to have an account with Fw5|_@&k  
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作成会计帐||有往来帐项to make out an account with |{W4JFKJ  
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清算||清理债务to make up an account i!g}PbC[  
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清洁帐目||与…停止交易to close ones account with ;6S,|rC]  
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结帐to close an account <=.0 P/N  
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清理未付款to ask an account||to demand an account )!6
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结清差额to balance the account with kQ~2mU  
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清算to settle an account||to liquidate an account||to square an account +8qtFog$\g  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account fP3e{dVf  
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转入A的帐户to charge the amount to As account A/5??3H  
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以计帐方式付款to pay on account YywiY).]@  
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代理某人||为某人on ones account||on account of one s5/5>a V  
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为自己计算||独立帐目on ones own account V11(EZJ/j  
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由某人收益并负风险on ones account and risk||for ones account and risk ^gw htnI  
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由某人负担for ones account||for account of one mjgwU8'![  
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按某人指示||列入某人帐户by order and for account of one H~Z$pk%  
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列入5月份帐目for May account }"} z7Xb0  
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编入某中帐项下to pass to the account of||to place to the account of N$'/J-^  
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寄出清算书to send in an account||to send in render an account ~bm VpoI  
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支票薄cheque book By3y.}'Ub9  
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支票陈票人cheque drawer !v/j*'L<M}  
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持票人cheque holder |\HYq`!g%7  
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不记名支票cheque to bearer||bearer cheque VV_Zrje  
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记名支票||认人支票cheque to order 25bbuhss  
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到期支票antedated cheque iCz0T,  
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未到期支票postdated cheque ^*6So3
 
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保付支票certified cheque MU  }<-1  
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未获兑现支票，退票returned cheque "-y2En  
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横线支票crossed cheque L9lNAiOH  
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普通横线general crossing S]Y3nI  
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特别横线special crossing
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空白支票blank cheque eT(/D/jan  
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失效支票，过期支票stale cheque [lU0TDq  
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普通支票open cheque }NH\Q$IU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vb&1 S  
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支票换现金||兑现to cash a cheque d
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清理票款to clear a cheque \!*3bR  

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保证兑现to certify a cheque ZaNZUVBh  
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填写支票数额to fill up a cheque j O-H1@;  
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支票上划线to cross a cheque "X[sW%# F  
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开发支票to make out a cheque ?Nbc#0pb7  
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签发支票，开立支票to draw a cheque||to issue a cheque FFG/v`NM  
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透支支票to overdraw a cheque ~xp(k  
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背书支票to endorse a cheque ^zfO=XN  
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请付票款||清付票款to pay a cheque||to honour a cheque %k"qpu  
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支票退票to dishonour a cheque NCXr$ES{  
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拒付支票to refuse a cheque NDqvt$  
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拒付支票to stop payment of a cheque W5f|#{&L:  
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提示要求付款to present for payment 9_4bw9A  
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见票即付持票人payable to bearer |Y9mre.Y;  
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支付指定人payable to order I\8F.J1_  
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已过期||无效out of date||stale 'LyEdlC]  
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请给出票人R/D||refer to drawer X%sMna)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m) -DrbE  
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文字与数字不一致words and figures differ qx;8Hq(E[  
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支票 YPU*T&~  
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时间已过account closed ?B5934X  
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更改处应加盖印章alterations require initials |RS(QU<QE  
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时间已过effects not cleared 5X1z^(   
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停止付款payment stopped iKVJ
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支票毁损cheque mutilated ~5@bWJ  
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汇款||寄钱to remit||to send money W-8U~*/  
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寄票供取款||支票支付to send a cheque for payment qZwqnH  
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寄款人a remitter M}Obvl  
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收款人a remittee ^Q9;ro*;ck  
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国外汇票foreign Bill j0q:i}/U,  
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国内汇票inland Bill l6~wm1vO  
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跟单汇票documentary bill $9@jV<Q1  
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空头汇票accommodation bill >X58 zlxk  
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原始汇票original bill F[5sFkM7  
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改写||换新票据renewed bill |?\J,h  

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即期汇票sight bill||bill on demand duq(K9S  
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…days after date||…days after date…日后付款 x"83[0ib  
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…months after date||…months after date…月后付款 m4_ZGjmJM  
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见票后…日付款…days after sight||…days sight iyJx~:  
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见票后…月付款…months after sight||…months sight MJugno  
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同组票据set of bills ko+fJ &$  
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单张汇票sola of exchange||sole of exchange =O amN7V=  
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远期汇票usance bill||bill at usance ZbfpMZ g  
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长期汇票long bill A/sM ?!p>_  
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短期汇票short bill a98J_^n  
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逾期汇票overdue bill i)q8p  
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宽限日期days of grace ]XjL""EbC  
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电汇telegraphic transfer （T.T） @
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邮汇postal order||postal note （Am.）||post office order||money order S b.%B^O  
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本票promissory note （P/N） yY_#fJj  

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押汇负责书||押汇保证书letter of hypothecation f~:wI
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副保||抵押品||付属担保物collateral security c@Xb6z_>  
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担保书trust receipt||letter of indemnity 0M!GoqaA  
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承兑||认付acceptance CU@}{}Yl  
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单张承兑general acceptance et=i@PB)  
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有条件承兑qualified acceptance Mc{-2  
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附条件认付conditional acceptance ]]P@*4!  
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部分认付partial acceptance   1E=E ?$9sg