[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。   j+NpQ}t:  
会计报表statement of account X
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往来帐目account current YEhPAQNj  
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现在往来帐||存款额current accout UViWejA/*u  
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销货帐account sales |NXe{q7{  
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共同计算帐项joint account BMovl4*5  
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未决帐项outstanding account be:=-B7!  
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贷方帐项credit account||creditor account G;v3kGn  
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借方帐项debit account||debtor account QVPJ$~x  
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应付帐||应付未付帐account payable 4#2iq@s  
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应收帐||应收未收帐account receivable WS1$cAD2N  
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新交易||新帐new account a qIpO  
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未决帐||老帐old account /H<tv5mXJ  
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现金帐cash account WiCJhVF3  
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流水帐running account Jqgo\r%`  
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暂记帐||未定帐suspense account \K(QE ~y'W  
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过期帐||延滞帐overdue account||pastdue account 8$y5) ~Q  
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杂项帐户sundry account 5Int,SX  
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详细帐单||明细表detail account o1]ZeF  
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呆帐bad account 4&+lc*  
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会计项目title of account d0 qc%. s  
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会计薄||帐薄account-book Kuy0Ci  
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营业报告书||损益计算表account of budiness||business report N/i {j.=  
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借贷细帐||交验帐account rendered ~e#QAaXD#5  
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明细帐account stated *zTEK:+_  
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与…银行开立一户头to open an account with gL}x|Q2`  
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与…银行建立交易to keep account with ^b@&O-&s  
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继续记帐to keep account ~fR-cXj"  
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与…有交易to have an account with kcyT#'=j  
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作成会计帐||有往来帐项to make out an account with ~ w,hJ `  
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清算||清理债务to make up an account +L\bg|;  
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清洁帐目||与…停止交易to close ones account with tX7TP(  
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结帐to close an account sad[(|  
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清理未付款to ask an account||to demand an account |VE*_G  
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结清差额to balance the account with (3fU2{sm  
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清算to settle an account||to liquidate an account||to square an account 2z615?2_U  
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审查帐目||监查帐目to audit an account tFKR~?Gc
 
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检查帐目to examine an account T^XU5qgN  
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转入A的帐户to charge the amount to As account H]d'#1G  
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以计帐方式付款to pay on account tpP2dg9dF  
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代理某人||为某人on ones account||on account of one a{%]X(';  
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为自己计算||独立帐目on ones own account b$Ch2Qz0q  
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由某人收益并负风险on ones account and risk||for ones account and risk aA/.EAc7  
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由某人负担for ones account||for account of one ;r}>1LhN  
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按某人指示||列入某人帐户by order and for account of one :*wjC.Z  
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列入5月份帐目for May account |,wp@)e6h  
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编入某中帐项下to pass to the account of||to place to the account of #
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寄出清算书to send in an account||to send in render an account ?]#
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支票薄cheque book VYZkHjj)2i  
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支票陈票人cheque drawer krC4O2Fkj  
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持票人cheque holder j5EZJ`  
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不记名支票cheque to bearer||bearer cheque . .|>|X4  
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记名支票||认人支票cheque to order R`F54?th  
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到期支票antedated cheque %U&O \GB  
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未到期支票postdated cheque pb(YA/  
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保付支票certified cheque 1XAXokxj  
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未获兑现支票，退票returned cheque H+`s#'(i_P  

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横线支票crossed cheque Gk9Y{  
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普通横线general crossing oh k .;  
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特别横线special crossing v)*/E'Cr*  
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空白支票blank cheque ZqhCGHy  
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失效支票，过期支票stale cheque '~HCYE:5  
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普通支票open cheque w-%V9]J1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3;@/`Z_\lt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z)?i&y?  
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支票换现金||兑现to cash a cheque _MF:?p,l  
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清理票款to clear a cheque .TcsXYL.`,  
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保证兑现to certify a cheque \J*~AT~5q  
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填写支票数额to fill up a cheque T5* t~`bfU  
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支票上划线to cross a cheque 4+rr3 $AY  
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开发支票to make out a cheque !i>&z?  
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签发支票，开立支票to draw a cheque||to issue a cheque RO>3U2  
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透支支票to overdraw a cheque W6~aL\[  
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背书支票to endorse a cheque h(M_ K  
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请付票款||清付票款to pay a cheque||to honour a cheque x;Qs_"t];3  
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支票退票to dishonour a cheque `^:>sU  
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拒付支票to refuse a cheque (8JL/S ;Z$  
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拒付支票to stop payment of a cheque p"%K(NL  
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提示要求付款to present for payment p(B
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见票即付持票人payable to bearer )6~ s;y!  
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支付指定人payable to order /nPNHO>U  
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已过期||无效out of date||stale ";kwh8wB  
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请给出票人R/D||refer to drawer be<7Vy]j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !t;B.[U *  
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文字与数字不一致words and figures differ rt jUHhF  
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支票 =qJlS b  
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时间已过account closed TPBL|^3K  
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更改处应加盖印章alterations require initials <MQTOz oj  
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时间已过effects not cleared :aO`q/d  
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停止付款payment stopped -d*zgP  
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支票毁损cheque mutilated :Z R5<Y>  
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汇款||寄钱to remit||to send money o>l/*i
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寄票供取款||支票支付to send a cheque for payment 9
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寄款人a remitter mHB0eB'l  
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收款人a remittee WNK)IC~c  
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国外汇票foreign Bill ~7$jW[i  
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国内汇票inland Bill hRI?>an  
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跟单汇票documentary bill wv.HPmq  
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空头汇票accommodation bill nc9sfH3  
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原始汇票original bill 2I>`{#fV  
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改写||换新票据renewed bill *[+{KJ  
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即期汇票sight bill||bill on demand VLcwBdo  
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…days after date||…days after date…日后付款 .c]@xoC  
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…months after date||…months after date…月后付款 b6d}<b9#  
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见票后…日付款…days after sight||…days sight >)edha*W]  
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见票后…月付款…months after sight||…months sight E]0Qz? W  
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同组票据set of bills cuh Z_l  
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单张汇票sola of exchange||sole of exchange *YP:-  
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远期汇票usance bill||bill at usance
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长期汇票long bill D22A)0+_  
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短期汇票short bill [sl"\3)  
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逾期汇票overdue bill +@dgHDJ  
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宽限日期days of grace 3Qd%`k  
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电汇telegraphic transfer （T.T） ]Y3s5#n  
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邮汇postal order||postal note （Am.）||post office order||money order Hv</Xam  
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本票promissory note （P/N） 7)*QX,4C  
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押汇负责书||押汇保证书letter of hypothecation )D"2Q:  
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副保||抵押品||付属担保物collateral security ASa)xf9  
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担保书trust receipt||letter of indemnity sV`p3L8pl  
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承兑||认付acceptance ycrM8Mu 3  
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单张承兑general acceptance SA{5A 1  
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有条件承兑qualified acceptance !fG}<6&i  
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附条件认付conditional acceptance n4o}}tI  
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部分认付partial acceptance   kNoS% ?1,