[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。   zlP{1z;nV  
会计报表statement of account :=*G7ZyW$  
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往来帐目account current v76P?[  
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现在往来帐||存款额current accout jR}EBaI}  
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销货帐account sales WYF8?1dt +  
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共同计算帐项joint account %
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未决帐项outstanding account [*O>Lk  
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贷方帐项credit account||creditor account gd D|'h  
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借方帐项debit account||debtor account cQ<|Of  
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应付帐||应付未付帐account payable u~*A-X[  
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应收帐||应收未收帐account receivable OcMB)1uh\  
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新交易||新帐new account xU%]G.k  
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未决帐||老帐old account &Y@),S9  
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现金帐cash account *YH!L{y  
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流水帐running account \i[N";K  
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暂记帐||未定帐suspense account 6 Q7MAP M  
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过期帐||延滞帐overdue account||pastdue account >pZ_  
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杂项帐户sundry account cM9>V2:P  
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详细帐单||明细表detail account Yur}<>`(  
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呆帐bad account g,*fpk  
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会计项目title of account [7x;H  
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会计薄||帐薄account-book `_/1zL[  
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营业报告书||损益计算表account of budiness||business report NR&a er  
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借贷细帐||交验帐account rendered f]2gjQHM  
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明细帐account stated d_:tiHw$  
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与…银行开立一户头to open an account with #0*I|gfV  
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与…银行建立交易to keep account with jMR9E@>~E  
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继续记帐to keep account 23;\l   
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与…有交易to have an account with ;SA+
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作成会计帐||有往来帐项to make out an account with 8BS$6Pa  
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清算||清理债务to make up an account ;rCCkA6  
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清洁帐目||与…停止交易to close ones account with CS"k0V44}  
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结帐to close an account l_q1h]/   
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清理未付款to ask an account||to demand an account rPW9lG  
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结清差额to balance the account with $/JnYkL{m  
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清算to settle an account||to liquidate an account||to square an account DGAg#jh  
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审查帐目||监查帐目to audit an account K)8 m?sf/  
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检查帐目to examine an account ws}>swR,  
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转入A的帐户to charge the amount to As account Vuo 8[h>  
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以计帐方式付款to pay on account w`0r`\#V/  
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代理某人||为某人on ones account||on account of one le`_  
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为自己计算||独立帐目on ones own account (svd~he2  
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由某人收益并负风险on ones account and risk||for ones account and risk xSHeP`P^X  
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由某人负担for ones account||for account of one .!J,9PE  
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按某人指示||列入某人帐户by order and for account of one |LDo<pE*V4  
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列入5月份帐目for May account ]LhNP}c  
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编入某中帐项下to pass to the account of||to place to the account of G" Fd]'  
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寄出清算书to send in an account||to send in render an account \Y
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支票薄cheque book NN W*  
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支票陈票人cheque drawer }0Q6iHX@  
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持票人cheque holder rX#}2  
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不记名支票cheque to bearer||bearer cheque "+ji`{  
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记名支票||认人支票cheque to order &4yI ]  
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到期支票antedated cheque ET`;Tfq M  
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未到期支票postdated cheque dt 4_x1  
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保付支票certified cheque lfKrd3KS_  
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未获兑现支票，退票returned cheque :(Feg2c  
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横线支票crossed cheque y?M99Vo4?  
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普通横线general crossing 8+uwzBNZ:  
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特别横线special crossing +MeEy{;  
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空白支票blank cheque lB L;aTzo  
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失效支票，过期支票stale cheque |9!3{3  
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普通支票open cheque |]]Xee]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \p.Byso,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W<B8PS$  
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支票换现金||兑现to cash a cheque yIbz\3  
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清理票款to clear a cheque @=b0>^\m  
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保证兑现to certify a cheque *6q8kQsz^1  
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填写支票数额to fill up a cheque lVXgp'!#j  
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支票上划线to cross a cheque ]<4Yor}t{;  
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开发支票to make out a cheque V_~}7~ I  
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签发支票，开立支票to draw a cheque||to issue a cheque xp1 +C{  
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透支支票to overdraw a cheque ~VU
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背书支票to endorse a cheque phbdV8$L  
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请付票款||清付票款to pay a cheque||to honour a cheque k^]+I%?Q  
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支票退票to dishonour a cheque M$%aX,nk'  
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拒付支票to refuse a cheque <3 AkF# C9  
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拒付支票to stop payment of a cheque /%Rz`}  
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提示要求付款to present for payment -q(,}/Xf  
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见票即付持票人payable to bearer 2y ~]Uo  
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支付指定人payable to order ',kYZay  
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已过期||无效out of date||stale l K}('7\  
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请给出票人R/D||refer to drawer ZaH<\`=%  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %Ofa
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文字与数字不一致words and figures differ HR\yJt  
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支票 2[r#y1ro  
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时间已过account closed KNQX\-=  
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更改处应加盖印章alterations require initials ;[ pyKh  
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时间已过effects not cleared #)GL%{Oa  
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停止付款payment stopped flR6^6E  
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支票毁损cheque mutilated 9y>dDNM\<  
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汇款||寄钱to remit||to send money QyJ}zwD  
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寄票供取款||支票支付to send a cheque for payment fp.,MIS  
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寄款人a remitter J)x-Yhe  
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收款人a remittee ZMt9'w;  
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国外汇票foreign Bill /[q6"R!uMz  
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国内汇票inland Bill ,5mK_iUw3  
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跟单汇票documentary bill ;ug&v C  
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空头汇票accommodation bill }rj

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原始汇票original bill IlVz 5#R  
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改写||换新票据renewed bill ]>tYU   
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即期汇票sight bill||bill on demand jVC`38|  
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…days after date||…days after date…日后付款 AyKvh  
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…months after date||…months after date…月后付款 'r~,~AI  
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见票后…日付款…days after sight||…days sight K1>X%f^  
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见票后…月付款…months after sight||…months sight +;^UxW  
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同组票据set of bills O=~8+sa  
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单张汇票sola of exchange||sole of exchange ^0)Mc"&{  
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远期汇票usance bill||bill at usance `B6*wE-|  
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长期汇票long bill =
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短期汇票short bill a%| I'r  
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逾期汇票overdue bill \ #< .&`8B  
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宽限日期days of grace 4<V%7z_.B  
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电汇telegraphic transfer （T.T） L\0;)eJ#M  
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邮汇postal order||postal note （Am.）||post office order||money order +cH,2^&
 
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本票promissory note （P/N） +kA>^  
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押汇负责书||押汇保证书letter of hypothecation f3yH4r?;w  
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副保||抵押品||付属担保物collateral security `wI$  
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担保书trust receipt||letter of indemnity %G0J]QY{(x  
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承兑||认付acceptance TxJoN]Z.  
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单张承兑general acceptance }K.Rv(m  
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有条件承兑qualified acceptance [}Q_T.4)E  
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附条件认付conditional acceptance C/$bgK[ev  
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部分认付partial acceptance   @V?T'@W7D