[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。   w<hw>e^.  
会计报表statement of account hZ0CnY8 '  
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往来帐目account current PSO9{!  
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现在往来帐||存款额current accout &;%z1b>F  
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销货帐account sales (hB&OP5Fne  
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共同计算帐项joint account (RR:{4
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未决帐项outstanding account [4NJ]r M%  
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贷方帐项credit account||creditor account (cX;a/BR  
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借方帐项debit account||debtor account =l_B58wrx  
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应付帐||应付未付帐account payable uES|jU{]b  
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应收帐||应收未收帐account receivable wN"j:G(  
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新交易||新帐new account < 9JI@\>  
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未决帐||老帐old account cFcn61x-  
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现金帐cash account H ?Vo#/  
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流水帐running account k8!|WqfP  
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暂记帐||未定帐suspense account J9!}8uD  
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过期帐||延滞帐overdue account||pastdue account p
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杂项帐户sundry account VRuY8<E  
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详细帐单||明细表detail account 5Lmhip  
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呆帐bad account (v<l9}!  
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会计项目title of account 5c(mgEvq  
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会计薄||帐薄account-book /y8=r"'G  
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营业报告书||损益计算表account of budiness||business report <OX_6d*@  
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借贷细帐||交验帐account rendered DrAp&A|WV|  
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明细帐account stated vy:-a G  
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与…银行开立一户头to open an account with *$%ch=  
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与…银行建立交易to keep account with 8C,}nh
 
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继续记帐to keep account eo#2n8I>=1  
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与…有交易to have an account with rI'kGqU  
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作成会计帐||有往来帐项to make out an account with EgE%NY~  
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清算||清理债务to make up an account "YC5viX  
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清洁帐目||与…停止交易to close ones account with i%FpPni  
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结帐to close an account a^#\"c  
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清理未付款to ask an account||to demand an account ' ?4\  
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结清差额to balance the account with *GZ7S m  
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清算to settle an account||to liquidate an account||to square an account ?hFG+`"W  
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审查帐目||监查帐目to audit an account /bSAVSKR  
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检查帐目to examine an account >)j`Q1Qc\  
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转入A的帐户to charge the amount to As account d71|(`&  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one U/s!Tb>`  
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为自己计算||独立帐目on ones own account C}=9m A  
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由某人收益并负风险on ones account and risk||for ones account and risk ]kir@NMv>  
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由某人负担for ones account||for account of one 9=}&evGm89  
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按某人指示||列入某人帐户by order and for account of one [Te"|K':  
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列入5月份帐目for May account )qeed-{  
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编入某中帐项下to pass to the account of||to place to the account of O"e brv  
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寄出清算书to send in an account||to send in render an account oC~+K@S  
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支票薄cheque book y4N2gBTKu  
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支票陈票人cheque drawer NRMEZ\*L  
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持票人cheque holder D zdKBJT+  
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不记名支票cheque to bearer||bearer cheque :NynNu '  
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记名支票||认人支票cheque to order {.r #j|  
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到期支票antedated cheque C#@-uo2  
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未到期支票postdated cheque jP\5bg
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保付支票certified cheque 3|(3jIa  
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未获兑现支票，退票returned cheque w"q^8"j!  
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横线支票crossed cheque 9)$g
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普通横线general crossing QB#_Wn  
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特别横线special crossing $pajE^d4V  
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空白支票blank cheque co*XW  
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失效支票，过期支票stale cheque u@T,8  
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普通支票open cheque ,"f2-KC4h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yGC3B00Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^-,@D+eW  
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支票换现金||兑现to cash a cheque v\R-G  
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清理票款to clear a cheque Rw|P$dbu  
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保证兑现to certify a cheque ft?c&h;At  
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填写支票数额to fill up a cheque vOU9[n N[  
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支票上划线to cross a cheque V(0V$&qipc  
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开发支票to make out a cheque S^nI=H
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签发支票，开立支票to draw a cheque||to issue a cheque 98lz2d/Fcq  
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透支支票to overdraw a cheque Z |<  
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背书支票to endorse a cheque %wN*Hu~E
  
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请付票款||清付票款to pay a cheque||to honour a cheque 41I2t(H @z  
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支票退票to dishonour a cheque 9z7rv,  
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拒付支票to refuse a cheque 63c\1]YB.  
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拒付支票to stop payment of a cheque z~#d@c\  
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提示要求付款to present for payment ?7TuE !!M  
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见票即付持票人payable to bearer BB.120v&N  
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支付指定人payable to order r)oR`\7  
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已过期||无效out of date||stale p:3 V-$4X  
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请给出票人R/D||refer to drawer @
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S0?e/VWy  
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文字与数字不一致words and figures differ C5~ +"#B  
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支票 L | #"Yn  
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时间已过account closed 69N8COLB  
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更改处应加盖印章alterations require initials fK+[r1^  
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时间已过effects not cleared n_4BN OZ~  
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停止付款payment stopped 1HUe8m[#3  
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支票毁损cheque mutilated "MgTfUIiyD  
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汇款||寄钱to remit||to send money qm"AatA  
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寄票供取款||支票支付to send a cheque for payment pPJE.[)V/  
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寄款人a remitter 'S6JpWG1  
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收款人a remittee %[BOe4[  
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国外汇票foreign Bill [y(<1]i-a  
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国内汇票inland Bill 'v%v*Ujf[  
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跟单汇票documentary bill UGQHwz  
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空头汇票accommodation bill X"S")BQ q  
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原始汇票original bill j9*5Kj  

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改写||换新票据renewed bill Ev,b5KelD  
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即期汇票sight bill||bill on demand +]0/:
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…days after date||…days after date…日后付款 im"3n=  
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…months after date||…months after date…月后付款 $uYfy<  
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见票后…日付款…days after sight||…days sight \
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见票后…月付款…months after sight||…months sight tWITr  
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同组票据set of bills ""x>-j4  
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单张汇票sola of exchange||sole of exchange W|V 9:A  
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远期汇票usance bill||bill at usance epxbTJfc  
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长期汇票long bill #oxP
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短期汇票short bill k1Sr7|  
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逾期汇票overdue bill
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宽限日期days of grace </23* n]  
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电汇telegraphic transfer （T.T） o3a%u
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邮汇postal order||postal note （Am.）||post office order||money order j:xm>X'  
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本票promissory note （P/N） >o!5)\F  
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押汇负责书||押汇保证书letter of hypothecation Zr$D\(hX  
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副保||抵押品||付属担保物collateral security s|-g)  
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担保书trust receipt||letter of indemnity ;-!O+c  
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承兑||认付acceptance uEDvdd#V.  
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单张承兑general acceptance Cp^%;(@  
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有条件承兑qualified acceptance i2n66d  
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附条件认付conditional acceptance },vVc /  
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部分认付partial acceptance   A?Gk8