[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。  
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会计报表statement of account ] P:NnKgK  
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往来帐目account current Bt|9%o06l  
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现在往来帐||存款额current accout 0~PXa(!^K  
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销货帐account sales a2(D!_dZR  
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共同计算帐项joint account e]dPF[?7  
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未决帐项outstanding account r?Zy-yQ  

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贷方帐项credit account||creditor account V8KTNt%  
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借方帐项debit account||debtor account |2t7G9[n  
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应付帐||应付未付帐account payable gr[ "A  
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应收帐||应收未收帐account receivable 2heWE  
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新交易||新帐new account pZ@W6 }  
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未决帐||老帐old account )LMBxyS  
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现金帐cash account 1=/MT#d^?  
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流水帐running account !Wdt:MUI8  
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暂记帐||未定帐suspense account )@lo ';\  
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过期帐||延滞帐overdue account||pastdue account F|n$0vQ*  
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杂项帐户sundry account L2/<+Zw  
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详细帐单||明细表detail account HS5Ug'\446  
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呆帐bad account <+i`W7  
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会计项目title of account )l!&i?h%  
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会计薄||帐薄account-book dPdHY&#`  
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营业报告书||损益计算表account of budiness||business report ow>[#.ua  
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借贷细帐||交验帐account rendered UXdC<(vK  
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明细帐account stated 2QuypVC ]  
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与…银行开立一户头to open an account with gu.))3D9  
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与…银行建立交易to keep account with o'}Z!@h  
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继续记帐to keep account #
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与…有交易to have an account with LF,c-Cv!jL  
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作成会计帐||有往来帐项to make out an account with _q!ck0_  
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清算||清理债务to make up an account 0BwQ!B.  
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清洁帐目||与…停止交易to close ones account with %RF  
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结帐to close an account KqIe8bi^G  
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清理未付款to ask an account||to demand an account gmH0-W)=  
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结清差额to balance the account with g<jK^\eW  
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清算to settle an account||to liquidate an account||to square an account CMf~Yv  
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审查帐目||监查帐目to audit an account ll^O+>1dO  
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检查帐目to examine an account 24k}~"We  
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转入A的帐户to charge the amount to As account R1%T>2"~&  
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以计帐方式付款to pay on account 9K_HcLO%y  
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代理某人||为某人on ones account||on account of one e/l?|+m 6  
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为自己计算||独立帐目on ones own account -2XIF}.Hu  
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由某人收益并负风险on ones account and risk||for ones account and risk nsn,8a38  
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由某人负担for ones account||for account of one m=y)i]=1  
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按某人指示||列入某人帐户by order and for account of one Q 7?4GxMj  
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列入5月份帐目for May account ZuON@(  
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编入某中帐项下to pass to the account of||to place to the account of 3<SC`6'?  
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寄出清算书to send in an account||to send in render an account ~nlY8B(  
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支票薄cheque book u-<s@^YG  
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支票陈票人cheque drawer b s*Z{R  
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持票人cheque holder HyMb-Us  
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不记名支票cheque to bearer||bearer cheque F!<x;h(  
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记名支票||认人支票cheque to order DKH9 O  
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到期支票antedated cheque q fe#kF9  

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未到期支票postdated cheque :'=C/AL  
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保付支票certified cheque !{LwX
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未获兑现支票，退票returned cheque I1jF`xQ&0  
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横线支票crossed cheque ,`b9c=6;  
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普通横线general crossing *,u{~(thR  
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特别横线special crossing P? n`n! qZ  
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空白支票blank cheque [LK 9^/V  
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失效支票，过期支票stale cheque ]2+(i  
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普通支票open cheque |O
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Bs*s8}6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /C"E*a  
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支票换现金||兑现to cash a cheque ouujd~b+  
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清理票款to clear a cheque }0I! n@  
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保证兑现to certify a cheque Kgcg:r:  
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填写支票数额to fill up a cheque `ainJs:B  
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支票上划线to cross a cheque No I=t  
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开发支票to make out a cheque 6d,"GT  
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签发支票，开立支票to draw a cheque||to issue a cheque ZC05^  
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透支支票to overdraw a cheque C0e< _6p=  
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背书支票to endorse a cheque 5 ES$qYN  
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请付票款||清付票款to pay a cheque||to honour a cheque - iU7'  
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支票退票to dishonour a cheque GZ9XG">  
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拒付支票to refuse a cheque VPK)HzPG,  
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拒付支票to stop payment of a cheque H`kfI"u8  
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提示要求付款to present for payment 2: fSn&*/>  
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见票即付持票人payable to bearer k: D<Q  
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支付指定人payable to order [i\K#O +f  
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已过期||无效out of date||stale FK>8(M/  
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请给出票人R/D||refer to drawer whr[rWt@>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 624l5}@:  
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文字与数字不一致words and figures differ sZA7)Z
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支票 ]9F$/M#  
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时间已过account closed PS**d$ S  
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更改处应加盖印章alterations require initials Sjv_% C$  
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时间已过effects not cleared E.45s? r  
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停止付款payment stopped wO.T"x%X  
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支票毁损cheque mutilated :"{("!x  
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汇款||寄钱to remit||to send money %m)vQ\Vtx  
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寄票供取款||支票支付to send a cheque for payment /fgy07T  
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寄款人a remitter Bre:_>*  
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收款人a remittee XN|[8+#U<@  
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国外汇票foreign Bill 8GlRO4yd  
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国内汇票inland Bill @}\wec_  
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跟单汇票documentary bill H'a6] ]2  
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空头汇票accommodation bill (! a;}V<7  
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原始汇票original bill dC> [[_  
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改写||换新票据renewed bill ; .+ C  
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即期汇票sight bill||bill on demand 6qR5A+|;  
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…days after date||…days after date…日后付款  | \FJ  
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…months after date||…months after date…月后付款 F]GX;<`  
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见票后…日付款…days after sight||…days sight E>c*A40=.n  
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见票后…月付款…months after sight||…months sight JD)wxoeg  
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同组票据set of bills Il]p >B  
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单张汇票sola of exchange||sole of exchange S
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远期汇票usance bill||bill at usance ]D_ AZI  
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长期汇票long bill 5Z>+NKQ  
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短期汇票short bill !DBaC%TGC  
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逾期汇票overdue bill EouI S2e;a  
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宽限日期days of grace PEMuIYm$  
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电汇telegraphic transfer （T.T） i9^m;Y)^I  
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邮汇postal order||postal note （Am.）||post office order||money order o(YF`;OhvS  
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本票promissory note （P/N） ^}4ysw  
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押汇负责书||押汇保证书letter of hypothecation +ooQ-Gh  
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副保||抵押品||付属担保物collateral security TnLblkX  
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担保书trust receipt||letter of indemnity IWnyqt(k  
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承兑||认付acceptance u`wT_?%w  
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单张承兑general acceptance 8zH/a   
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有条件承兑qualified acceptance n$jf(
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附条件认付conditional acceptance )q'~<QxI\  
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部分认付partial acceptance   1a;&&!X