[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。   ,1N|lyV   
会计报表statement of account y#iz$lX R  
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往来帐目account current WGUw`sc\  
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现在往来帐||存款额current accout L8Tm8)  
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销货帐account sales UgS`{&
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共同计算帐项joint account 4Zwbu  
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未决帐项outstanding account fPUr O  
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贷方帐项credit account||creditor account J*$%d1  
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借方帐项debit account||debtor account C`g "Mk8  
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应付帐||应付未付帐account payable /ta}12Z  
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应收帐||应收未收帐account receivable m]>zdP+  
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新交易||新帐new account iv *$!\Cd  
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未决帐||老帐old account z0<
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现金帐cash account uv/\1N;V3  
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流水帐running account uNyN[U  
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暂记帐||未定帐suspense account lK=Is v+  
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过期帐||延滞帐overdue account||pastdue account 1Z< ^8L<  
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杂项帐户sundry account *HR pbe2  
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详细帐单||明细表detail account f%o[eW#  
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呆帐bad account MRt" #CO  
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会计项目title of account 4)w,gp  
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会计薄||帐薄account-book Z8$B gP  
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营业报告书||损益计算表account of budiness||business report k5Cy/gR  
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借贷细帐||交验帐account rendered &RZO\ZT  
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明细帐account stated Qf( A  
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与…银行开立一户头to open an account with i`gM> q&  
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与…银行建立交易to keep account with vWoppt  
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继续记帐to keep account VBL4cU8D  
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与…有交易to have an account with @G2# Z  
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作成会计帐||有往来帐项to make out an account with .3C::~:  
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清算||清理债务to make up an account /3aW 0/^o  
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清洁帐目||与…停止交易to close ones account with :+/8n+@#  
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结帐to close an account 7{}E{/  
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清理未付款to ask an account||to demand an account |`:cB  
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结清差额to balance the account with _+By=B.'  
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清算to settle an account||to liquidate an account||to square an account lV^#[%  
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审查帐目||监查帐目to audit an account A8&@Vxdz  
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检查帐目to examine an account #4m5I="  
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转入A的帐户to charge the amount to As account )<V!lsUx'-  
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以计帐方式付款to pay on account Z (6.e8fK  
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代理某人||为某人on ones account||on account of one ~Yd[&vpQ  
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为自己计算||独立帐目on ones own account hhPQ.{]>  
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由某人收益并负风险on ones account and risk||for ones account and risk R7Qj<,  
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由某人负担for ones account||for account of one KuwhA-IL  
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按某人指示||列入某人帐户by order and for account of one :0y-n.-{  
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列入5月份帐目for May account HVA:|Z19  
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编入某中帐项下to pass to the account of||to place to the account of i{EQjZ  
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寄出清算书to send in an account||to send in render an account =i
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支票薄cheque book {BlTLAKm  
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支票陈票人cheque drawer ]7<$1ta  
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持票人cheque holder o%+ w:u.  
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不记名支票cheque to bearer||bearer cheque x(u.(:V  
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记名支票||认人支票cheque to order Lfx a^0  
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到期支票antedated cheque Uot(3p!S6  
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未到期支票postdated cheque
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保付支票certified cheque ]z7pa^  
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未获兑现支票，退票returned cheque pDP* 3  
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横线支票crossed cheque 9r\p4_V  
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普通横线general crossing clqFV   
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特别横线special crossing 0@'-g^PS  
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空白支票blank cheque S5m.oHJI*  
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失效支票，过期支票stale cheque agoMsxI9  
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普通支票open cheque )@B!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~EDO< O>3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A@.ruG$  
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支票换现金||兑现to cash a cheque g$=']A?W_  
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清理票款to clear a cheque slA~k;K:_  
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保证兑现to certify a cheque 1- GtZ2  
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填写支票数额to fill up a cheque &fxyY(  
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支票上划线to cross a cheque {y!77>Q/  
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开发支票to make out a cheque =5p?4/4 J  
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签发支票，开立支票to draw a cheque||to issue a cheque P

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透支支票to overdraw a cheque w`Z@|A  
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背书支票to endorse a cheque ps]s Tw  
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请付票款||清付票款to pay a cheque||to honour a cheque 7[7Sm^Tw  
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支票退票to dishonour a cheque ;Q8rAsf9  
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拒付支票to refuse a cheque T$xY]hqr  
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拒付支票to stop payment of a cheque H !{Cr#=  
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提示要求付款to present for payment R
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见票即付持票人payable to bearer X 5D}<J2"  
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支付指定人payable to order CVBy&o"6A  
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已过期||无效out of date||stale !pLQRnI}6  
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请给出票人R/D||refer to drawer hK&/A+*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f#UT~/~bL2  
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文字与数字不一致words and figures differ aJ1 <X8  
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支票 e03q9(  
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时间已过account closed F+!K9(`|  
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更改处应加盖印章alterations require initials D"m]`H  
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时间已过effects not cleared hYMo5?  
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停止付款payment stopped }Zue?!KQ  
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支票毁损cheque mutilated ?[}r& f  
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汇款||寄钱to remit||to send money %EuJ~;x(Mg  
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寄票供取款||支票支付to send a cheque for payment >i%{5d  
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寄款人a remitter 9@LL_r`?<  
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收款人a remittee `<1o}r 7i  
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国外汇票foreign Bill x78`dX  
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国内汇票inland Bill E)l0`83~^  
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跟单汇票documentary bill !e5!8z  
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空头汇票accommodation bill 6;WfsG5  
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原始汇票original bill ZS*PY,  
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改写||换新票据renewed bill v]UT1
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即期汇票sight bill||bill on demand J:<mq5[  
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…days after date||…days after date…日后付款 )k)HQcfjD  
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…months after date||…months after date…月后付款 Ass :  
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见票后…日付款…days after sight||…days sight `1}WQS  
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见票后…月付款…months after sight||…months sight +rAmy  
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同组票据set of bills c`S`.WID  
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单张汇票sola of exchange||sole of exchange }W2FF
  
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远期汇票usance bill||bill at usance =VC"X?
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长期汇票long bill 7+!FZo{?  
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短期汇票short bill &`@S_YLr  
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逾期汇票overdue bill nXU`^<nA  
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宽限日期days of grace _*l+ze[a  
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电汇telegraphic transfer （T.T） PJfADB7Y  
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邮汇postal order||postal note （Am.）||post office order||money order HNUpgNi  
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本票promissory note （P/N） K#%@4]jO3  
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押汇负责书||押汇保证书letter of hypothecation I]@QhCm0  
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副保||抵押品||付属担保物collateral security *KV^X(/  
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担保书trust receipt||letter of indemnity r@t \a+  
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承兑||认付acceptance Leu6kPk  
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单张承兑general acceptance 1Y:JG on  
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有条件承兑qualified acceptance ,.HS )<B  
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附条件认付conditional acceptance 'u#c_m!9  
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部分认付partial acceptance   g_3Ozy