[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。   o*qEAy?  
会计报表statement of account
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往来帐目account current pvI(hjMYPk  
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现在往来帐||存款额current accout 9`4h" 9dO  
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销货帐account sales R>/M>*C  
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共同计算帐项joint account  7z<!2  
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未决帐项outstanding account I;P?P5H  
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贷方帐项credit account||creditor account iN`/pW/JE  
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借方帐项debit account||debtor account +}mj6I  
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应付帐||应付未付帐account payable JO :m: M  
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应收帐||应收未收帐account receivable <i]%T~\Af)  
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新交易||新帐new account =_^g]?5i  
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未决帐||老帐old account
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现金帐cash account +Kf::[wP7  
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流水帐running account []dRDe;#  
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暂记帐||未定帐suspense account KpwUp5K  
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过期帐||延滞帐overdue account||pastdue account BwEL\*$g  
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杂项帐户sundry account *-P@|eg  
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详细帐单||明细表detail account As)-a5!  
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呆帐bad account ]h|GaHiE  
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会计项目title of account H>Fy 2w  
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会计薄||帐薄account-book >5 i8%r  
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营业报告书||损益计算表account of budiness||business report 54'z"S:W  

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借贷细帐||交验帐account rendered GQ[\R&]q<  
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明细帐account stated t=yM}# r$  
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与…银行开立一户头to open an account with N:d" {k  
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与…银行建立交易to keep account with K(Cv9YQ  
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继续记帐to keep account g.,IQ4o  
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与…有交易to have an account with p'_*>%4~  
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作成会计帐||有往来帐项to make out an account with v'DL >Y  
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清算||清理债务to make up an account A3h[VnuG,  
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清洁帐目||与…停止交易to close ones account with nC2A&n&>  
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结帐to close an account 7]G3yt->  
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清理未付款to ask an account||to demand an account h*&-[nSo  
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结清差额to balance the account with ,LU/xI0O  
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清算to settle an account||to liquidate an account||to square an account 7pmhH%Dn$  
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审查帐目||监查帐目to audit an account vJ }^p}  
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检查帐目to examine an account g/'M
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account Z6A*9m  
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代理某人||为某人on ones account||on account of one K1]H~'  
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为自己计算||独立帐目on ones own account O2-9Oo@#,  
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由某人收益并负风险on ones account and risk||for ones account and risk E~3wdOZv1  
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由某人负担for ones account||for account of one py6 |uGN  
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按某人指示||列入某人帐户by order and for account of one '%vb&a!.6  
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列入5月份帐目for May account N0,wT6.  
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编入某中帐项下to pass to the account of||to place to the account of 0&}
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寄出清算书to send in an account||to send in render an account ~ODm?k  
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支票薄cheque book B2w\  
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支票陈票人cheque drawer ?5_~Kn%2  
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持票人cheque holder l=,\ h&  
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不记名支票cheque to bearer||bearer cheque ZG:#r\a  
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记名支票||认人支票cheque to order F67%xz0  
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到期支票antedated cheque &'4{/Gz  
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未到期支票postdated cheque VOr*YB&  
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保付支票certified cheque t>.1,'zb  
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未获兑现支票，退票returned cheque GG%X1c8K  
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横线支票crossed cheque v|uY \Z  
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普通横线general crossing #vh1QV!Ho  
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特别横线special crossing $Gt1T[:QUX  
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空白支票blank cheque 3S='/ ^l  
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失效支票，过期支票stale cheque 8was/^9;  
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普通支票open cheque S~^0 _?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bSHlR#!6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .gUceXWH3  
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支票换现金||兑现to cash a cheque mY"DYYR>  
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清理票款to clear a cheque 7Cf%v`B4D  
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保证兑现to certify a cheque !fdni}f)  
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填写支票数额to fill up a cheque A(AyLxB47*  
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支票上划线to cross a cheque qg#WDx /  
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开发支票to make out a cheque aq3
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签发支票，开立支票to draw a cheque||to issue a cheque @t`|w.]ml  
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透支支票to overdraw a cheque ]!H*oP8a*  
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背书支票to endorse a cheque &:L8; m  
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请付票款||清付票款to pay a cheque||to honour a cheque H^"BK
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支票退票to dishonour a cheque Wf_aEW&n  
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拒付支票to refuse a cheque 3@$h/xMJ  
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拒付支票to stop payment of a cheque ]Vjn7P`~N  
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提示要求付款to present for payment &m8B%9w  
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见票即付持票人payable to bearer g^)>-$=  
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支付指定人payable to order toTAWT
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已过期||无效out of date||stale pY=?r{@  
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请给出票人R/D||refer to drawer M #S8x@U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l$m^{6IYc  
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文字与数字不一致words and figures differ m OmT ]X  
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支票 D4#,9?us  
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时间已过account closed Ur&: Rr  
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更改处应加盖印章alterations require initials /4~RlXf@  
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时间已过effects not cleared *"zE,Bp"  
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停止付款payment stopped tQ&#FFt,)  
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支票毁损cheque mutilated $(CHwG-  
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汇款||寄钱to remit||to send money [6|8Gx:  
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寄票供取款||支票支付to send a cheque for payment /:USpuu  
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寄款人a remitter s~63JDy"E  
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收款人a remittee Z'j<wRf  
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国外汇票foreign Bill eb8_guZ  
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国内汇票inland Bill s3knh&'zb  
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跟单汇票documentary bill ]E3g8?L  
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空头汇票accommodation bill q_K1L  
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原始汇票original bill ?@,:\ ,G  
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改写||换新票据renewed bill *Xo f;)Z^  
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即期汇票sight bill||bill on demand 3k(?`4JJ  
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…days after date||…days after date…日后付款 2u:
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…months after date||…months after date…月后付款 Ij8tBT?jlL  
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见票后…日付款…days after sight||…days sight r/v&tU  
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见票后…月付款…months after sight||…months sight mc=*wr$  
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同组票据set of bills {Vm36/a  
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单张汇票sola of exchange||sole of exchange QhUraZ  
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远期汇票usance bill||bill at usance (A
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长期汇票long bill |DD?3#G01  
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短期汇票short bill qrc/Q;$  

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逾期汇票overdue bill l'T0<  
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宽限日期days of grace ZL</  
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电汇telegraphic transfer （T.T） ~P_kr'o  
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邮汇postal order||postal note （Am.）||post office order||money order VWy:U#;+8  
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本票promissory note （P/N） (dF;Gcw+  
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押汇负责书||押汇保证书letter of hypothecation "v!HKnDT  
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副保||抵押品||付属担保物collateral security lMez!qx,=  
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担保书trust receipt||letter of indemnity 8'"/gC{  
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承兑||认付acceptance 9~'Ip7X,!  
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单张承兑general acceptance u6I0<i_KZ  
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有条件承兑qualified acceptance Z?v6pjZ?  
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附条件认付conditional acceptance 40d9/$uzh  

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部分认付partial acceptance   4i\aW:_'i