[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。   |HK:\)L%  
会计报表statement of account >Wr%usNxc  
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往来帐目account current E
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现在往来帐||存款额current accout q?(] Y*  
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销货帐account sales y+(\:;y$7  
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共同计算帐项joint account "bo0O7InOV  
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未决帐项outstanding account }g}Eh>U  
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贷方帐项credit account||creditor account dVQ[@u1,  
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借方帐项debit account||debtor account ! xCo{U=  
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应付帐||应付未付帐account payable ,>  zEG  
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应收帐||应收未收帐account receivable S0,\{j  
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新交易||新帐new account {D+mr[ %  
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未决帐||老帐old account A lU^,X  
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现金帐cash account  ?%,NOX  
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流水帐running account r\Nfq
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暂记帐||未定帐suspense account 3A7774n=P  
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过期帐||延滞帐overdue account||pastdue account zCx4DN`  
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杂项帐户sundry account t[^$F,  
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详细帐单||明细表detail account Jup)m/  
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呆帐bad account FKa";f"  
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会计项目title of account OmYVJt_  
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会计薄||帐薄account-book rwm^{Qa  
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营业报告书||损益计算表account of budiness||business report JAPr[O&  
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借贷细帐||交验帐account rendered :=*deZ<  
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明细帐account stated t}EMX9SQ  
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与…银行开立一户头to open an account with c OYDN[k  
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与…银行建立交易to keep account with E-e(K8R  
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继续记帐to keep account sV^:
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与…有交易to have an account with [}RoZB&I  
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作成会计帐||有往来帐项to make out an account with DSGcx M+  
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清算||清理债务to make up an account I<SgKva;c  
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清洁帐目||与…停止交易to close ones account with ?GhyVXS y.  
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结帐to close an account lOIk$"Ne  
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清理未付款to ask an account||to demand an account [U\?+@E*  
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结清差额to balance the account with ^5mc$~1`  
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清算to settle an account||to liquidate an account||to square an account ?RRO  
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审查帐目||监查帐目to audit an account >rnVTK  
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检查帐目to examine an account }D/+YG  
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转入A的帐户to charge the amount to As account `-NK:;^  
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以计帐方式付款to pay on account d@%"B($nR  
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代理某人||为某人on ones account||on account of one E-Lk P;  
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为自己计算||独立帐目on ones own account a6p0_-MF  
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由某人收益并负风险on ones account and risk||for ones account and risk +9)JtmoL  
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由某人负担for ones account||for account of one ?vXgHDs^T  
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按某人指示||列入某人帐户by order and for account of one [g}Cve#i  
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列入5月份帐目for May account ^$c#L1 C  
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编入某中帐项下to pass to the account of||to place to the account of <O#&D|EMd|  
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寄出清算书to send in an account||to send in render an account *X5)9dq  
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支票薄cheque book yR[6s#F/h  
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支票陈票人cheque drawer |k a _Zy  
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持票人cheque holder (*-wiL  
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不记名支票cheque to bearer||bearer cheque 7Sdo*z  
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记名支票||认人支票cheque to order *^>" h@J  
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到期支票antedated cheque c3]t"TA,  
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未到期支票postdated cheque >%/x~UFc5  
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保付支票certified cheque RpdUR*K9x  
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未获兑现支票，退票returned cheque }#z1>y!#  
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横线支票crossed cheque :Cq73:1\B  
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普通横线general crossing
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特别横线special crossing HxI6_>n^I  
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空白支票blank cheque
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失效支票，过期支票stale cheque ?Y"%BS+pt  
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普通支票open cheque s`yzeo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }M4d
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u(vZOf]jL  
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支票换现金||兑现to cash a cheque =O}I{dNKZV  
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清理票款to clear a cheque <]Td7-n  
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保证兑现to certify a cheque RV~t%Sw^  
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填写支票数额to fill up a cheque 1PY]Q{r  
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支票上划线to cross a cheque .wNXvnWr  
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开发支票to make out a cheque tV!?Ol  
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签发支票，开立支票to draw a cheque||to issue a cheque & /8Tth86  
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透支支票to overdraw a cheque QIiy\E%  
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背书支票to endorse a cheque 9FDu{4:  
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请付票款||清付票款to pay a cheque||to honour a cheque ",,#q  
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支票退票to dishonour a cheque * zp tbZ  
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拒付支票to refuse a cheque b`X ''6  
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拒付支票to stop payment of a cheque Uxjc&o  
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提示要求付款to present for payment \D|IN'!D  
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见票即付持票人payable to bearer dJR[9T_OF  
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支付指定人payable to order D;+/bll7  
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已过期||无效out of date||stale ~kZdep^ ]  
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请给出票人R/D||refer to drawer zA5nr`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds akvi^]x  
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文字与数字不一致words and figures differ `Na()r$T  
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支票 NQqw|3  
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时间已过account closed 8Qg{@#Wr  
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更改处应加盖印章alterations require initials ebze_:  
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时间已过effects not cleared q=t!COS  
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停止付款payment stopped {
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支票毁损cheque mutilated Ii+3yE@c  
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汇款||寄钱to remit||to send money oEX,\@+u  
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寄票供取款||支票支付to send a cheque for payment |*?N#0s5h  
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寄款人a remitter THwM',6  
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收款人a remittee Tu(:?  
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国外汇票foreign Bill %R$)bGT  
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国内汇票inland Bill hp)>Nzdx  
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跟单汇票documentary bill k1D7=&i  
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空头汇票accommodation bill ,P<I<QYu  
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原始汇票original bill /eHf 8l  
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改写||换新票据renewed bill Sp[9vlo8  
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即期汇票sight bill||bill on demand R}Zaz3( Hd  
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…days after date||…days after date…日后付款 KeyKLkg>  
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…months after date||…months after date…月后付款 q"Bd-?9  
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见票后…日付款…days after sight||…days sight 7h9oY<W  
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见票后…月付款…months after sight||…months sight qbnlD\  
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同组票据set of bills BfCib]V9C  
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单张汇票sola of exchange||sole of exchange zX=%BL?  
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远期汇票usance bill||bill at usance W(ZEqH2  
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长期汇票long bill rGH7S!\AM  
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短期汇票short bill -GgV&%'a  
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逾期汇票overdue bill 17Q* <iCs  
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宽限日期days of grace t[%=[pJHW  
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电汇telegraphic transfer （T.T） 9DX u*}  
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邮汇postal order||postal note （Am.）||post office order||money order >|T?87  
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本票promissory note （P/N） Dc>)js|"  
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押汇负责书||押汇保证书letter of hypothecation S4~;bsSx  
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副保||抵押品||付属担保物collateral security &4MVk3SLx#  
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担保书trust receipt||letter of indemnity Tf[-8H<  
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承兑||认付acceptance skP_us~  
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单张承兑general acceptance )@`w^\E_~_  
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有条件承兑qualified acceptance .y[K =p3  
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附条件认付conditional acceptance CX'E+  
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部分认付partial acceptance   FZ2-e