[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。   >P(.:_^p  
会计报表statement of account ctQ/wrkU  

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往来帐目account current [E_9V%^  
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现在往来帐||存款额current accout
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销货帐account sales \8tsDG(1 '  
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共同计算帐项joint account *pd@.|^)m  
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未决帐项outstanding account b>k y  
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贷方帐项credit account||creditor account rqq1TRg  
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借方帐项debit account||debtor account Xj*Wu_  
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应付帐||应付未付帐account payable G3]4A&h9v~  
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应收帐||应收未收帐account receivable 0x7'^Z>-oe  
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新交易||新帐new account d-m7}2c  
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未决帐||老帐old account V :eD]zq5  
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现金帐cash account l0] EX>"E  
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流水帐running account VpUAeWb  
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暂记帐||未定帐suspense account \9d$@V  
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过期帐||延滞帐overdue account||pastdue account z2c6T.1M  
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杂项帐户sundry account 7rA;3?p)  
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详细帐单||明细表detail account t Pf40`@  
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呆帐bad account _|]x2xb)  
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会计项目title of account OTp]Xe/  
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会计薄||帐薄account-book IAEAhqp  
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营业报告书||损益计算表account of budiness||business report DN/YHSYK  
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借贷细帐||交验帐account rendered U3kyraj  
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明细帐account stated <| &Np
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与…银行开立一户头to open an account with Wvqhl 'J  
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与…银行建立交易to keep account with 5PW^j\G-f  
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继续记帐to keep account XUw/2"D'?  
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与…有交易to have an account with D6^6}1WI  
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作成会计帐||有往来帐项to make out an account with CP{cAzHO  
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清算||清理债务to make up an account 4&f3%eTi  
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清洁帐目||与…停止交易to close ones account with )ANmIwmC#  
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结帐to close an account ~,~eoW7  
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清理未付款to ask an account||to demand an account PuO&wI]:  
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结清差额to balance the account with `KQvJjA6  
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清算to settle an account||to liquidate an account||to square an account -GgA&dh  
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审查帐目||监查帐目to audit an account t_suF$  
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检查帐目to examine an account 5BJmA2L  
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转入A的帐户to charge the amount to As account (3&?wy_l  
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以计帐方式付款to pay on account EU/8=JA1  
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代理某人||为某人on ones account||on account of one uXq. ]ub  
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为自己计算||独立帐目on ones own account ^<- +
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由某人收益并负风险on ones account and risk||for ones account and risk f>Jr|#k  
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由某人负担for ones account||for account of one |id <=Xf  
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按某人指示||列入某人帐户by order and for account of one C=4Qlt[`  
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列入5月份帐目for May account iRi-cQVy  
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编入某中帐项下to pass to the account of||to place to the account of /_#q@r4ZQ  
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寄出清算书to send in an account||to send in render an account AlW66YAuQ  
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支票薄cheque book e,XYVWY%  
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支票陈票人cheque drawer 3K/MvNI>  
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持票人cheque holder h@WhNk7"xa  
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不记名支票cheque to bearer||bearer cheque c>~*/%+  
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记名支票||认人支票cheque to order -701j'q{  
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到期支票antedated cheque 0aa&m[Mk  
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未到期支票postdated cheque ?r2` Q  
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保付支票certified cheque #PQB(=299P  
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未获兑现支票，退票returned cheque J9 iy  
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横线支票crossed cheque xJ)n4)  
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普通横线general crossing iBgx  
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特别横线special crossing #"\gLr_:m  
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空白支票blank cheque {I#]@,  
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失效支票，过期支票stale cheque T iiWp!mX  
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普通支票open cheque ;J2zp*|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?D*/*Gk{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9Ujo/3,Ak  
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支票换现金||兑现to cash a cheque `_RTw5{  
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清理票款to clear a cheque )~] (&  
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保证兑现to certify a cheque M .JoHH  
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填写支票数额to fill up a cheque 7/f3Z1g  
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支票上划线to cross a cheque 3
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开发支票to make out a cheque  L0@SCt  
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签发支票，开立支票to draw a cheque||to issue a cheque 

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透支支票to overdraw a cheque 6qaQ[XTxf  
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背书支票to endorse a cheque j|%HIF25  
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请付票款||清付票款to pay a cheque||to honour a cheque vIwCJN1C  
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支票退票to dishonour a cheque Upd3-2kr&J  
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拒付支票to refuse a cheque C{DvD'^  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment K7Wk6Aw  
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见票即付持票人payable to bearer $.v5~UGb{\  
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支付指定人payable to order XWs"jt  
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已过期||无效out of date||stale Bw6
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请给出票人R/D||refer to drawer mJ`A_0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'ao"9-c  
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文字与数字不一致words and figures differ m[@Vf9  
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支票 X2i}vjkY  
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时间已过account closed e^Ky<*Y  
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更改处应加盖印章alterations require initials u% n*gcY  
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时间已过effects not cleared A4?+T+#d  
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停止付款payment stopped &0BdUU+:<  
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支票毁损cheque mutilated Z@%HvB7  
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汇款||寄钱to remit||to send money 6q6FB  
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寄票供取款||支票支付to send a cheque for payment T'aec]u  
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寄款人a remitter }AvcoD/b  
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收款人a remittee rUjdq/I:Z  
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国外汇票foreign Bill eV
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国内汇票inland Bill lw(e3j  
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跟单汇票documentary bill a3>zoN  
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空头汇票accommodation bill 35 *\_9/#  
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原始汇票original bill {3Vk p5%l  
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改写||换新票据renewed bill g+C!kaC)  
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即期汇票sight bill||bill on demand U^Tp6vN d  
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…days after date||…days after date…日后付款 5ZAb]F90  
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…months after date||…months after date…月后付款 )hj|{h7  
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见票后…日付款…days after sight||…days sight wn11\j&  
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见票后…月付款…months after sight||…months sight wp.TfKxw  
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同组票据set of bills C6&( c  
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单张汇票sola of exchange||sole of exchange \`xkp[C  
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远期汇票usance bill||bill at usance qSO *$1i  
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长期汇票long bill s([Wn)I  
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短期汇票short bill M>_= "atI  
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逾期汇票overdue bill w
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宽限日期days of grace amB@N6*  
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电汇telegraphic transfer （T.T） Vf{2dZZ{1  
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邮汇postal order||postal note （Am.）||post office order||money order Z|`fHO3j  
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本票promissory note （P/N） O2H/rFx4  
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押汇负责书||押汇保证书letter of hypothecation d~[UXQC  
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副保||抵押品||付属担保物collateral security  0:d
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担保书trust receipt||letter of indemnity 5a$$95oL  
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承兑||认付acceptance SLA#= K  
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单张承兑general acceptance Bz]J=g7  
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有条件承兑qualified acceptance `D)S-7BR  
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附条件认付conditional acceptance apaI J+^[  
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部分认付partial acceptance   /'Bdq?!B&