[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。   )KkA<O}f  
会计报表statement of account {n{ j*+  
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往来帐目account current Zb3E-'
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现在往来帐||存款额current accout Gh|q[s*k  
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销货帐account sales R /iB  
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共同计算帐项joint account 9qW^@5
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未决帐项outstanding account ;IE|XR(  
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贷方帐项credit account||creditor account XoL9:s(m~  
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借方帐项debit account||debtor account !/sXG\  
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应付帐||应付未付帐account payable Tgc)'8A;BN  
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应收帐||应收未收帐account receivable j)]mN$Sa:  
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新交易||新帐new account +'x|VPY.PG  
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未决帐||老帐old account 'O K)[\  
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现金帐cash account @OV\raUO&V  
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流水帐running account eZ8~t/8  
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暂记帐||未定帐suspense account h}nceH0s3d  
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过期帐||延滞帐overdue account||pastdue account |W[BqQIf  
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杂项帐户sundry account /4}{SE  
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详细帐单||明细表detail account A'^y+42jY  
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呆帐bad account p(g0+.?`~  
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会计项目title of account YII1Z'q  
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会计薄||帐薄account-book @8a1a3_F  

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营业报告书||损益计算表account of budiness||business report {x$jGiag+8  
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借贷细帐||交验帐account rendered I CCmE#n  
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明细帐account stated lv\C(^mGq  
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与…银行开立一户头to open an account with vu-QyPnS|w  
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与…银行建立交易to keep account with .hd<,\nW  
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继续记帐to keep account o_C j
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与…有交易to have an account with 8JvF4'zx  
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作成会计帐||有往来帐项to make out an account with )Nv$SH
 
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清算||清理债务to make up an account woIcW  
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清洁帐目||与…停止交易to close ones account with e}e|??'(\  
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结帐to close an account GjF'03Z4  
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清理未付款to ask an account||to demand an account m#y?k1GY  
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结清差额to balance the account with zyey5Z:7  
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清算to settle an account||to liquidate an account||to square an account #N"zTW%  
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审查帐目||监查帐目to audit an account L_$M9G|5n  
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检查帐目to examine an account NUB3L  
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转入A的帐户to charge the amount to As account N[G<&f9  
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以计帐方式付款to pay on account Rxe sK  
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代理某人||为某人on ones account||on account of one [ ;5?=X,LD  
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为自己计算||独立帐目on ones own account 3\Y}{(O |  
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由某人收益并负风险on ones account and risk||for ones account and risk iRwqt-WZ  
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由某人负担for ones account||for account of one r{~K8!=oU]  
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按某人指示||列入某人帐户by order and for account of one {ZK"K+;h  
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列入5月份帐目for May account VN=S&iBa/  
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编入某中帐项下to pass to the account of||to place to the account of l\l\T<wa,  
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寄出清算书to send in an account||to send in render an account /wIev1Z!Y  
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支票薄cheque book ~g2ColFhu  
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支票陈票人cheque drawer D]+tr%  
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持票人cheque holder O
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不记名支票cheque to bearer||bearer cheque $UlA_l29  
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记名支票||认人支票cheque to order {pUOu8`Z  
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到期支票antedated cheque r8C6bFYM  
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未到期支票postdated cheque &..![,)w^!  
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保付支票certified cheque S5RS?ya  
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未获兑现支票，退票returned cheque 9!V<=0b/  
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横线支票crossed cheque e,I-u'mLQs  
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普通横线general crossing zE.4e&m%Z?  
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特别横线special crossing ~PuPY:"  
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空白支票blank cheque 0y'34}  
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失效支票，过期支票stale cheque _a*W k  
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普通支票open cheque iCk34C7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v}[KVwse  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &$hfAG]"  
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支票换现金||兑现to cash a cheque r(vk2Qy  
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清理票款to clear a cheque L/nz95  
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保证兑现to certify a cheque y''?yr  
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填写支票数额to fill up a cheque gWgK  
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支票上划线to cross a cheque _IpW&  
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开发支票to make out a cheque !2&h=;i~V  
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签发支票，开立支票to draw a cheque||to issue a cheque PI0/=kS  
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透支支票to overdraw a cheque G2L7_?/m  
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背书支票to endorse a cheque }P}l4k1W  
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请付票款||清付票款to pay a cheque||to honour a cheque IHagRldG  
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支票退票to dishonour a cheque SxT:k,ji  
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拒付支票to refuse a cheque PS=crU@"H  
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拒付支票to stop payment of a cheque 2EE#60  
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提示要求付款to present for payment NU 6P  
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见票即付持票人payable to bearer n!tCz<v  
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支付指定人payable to order msoE8YK&tg  
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已过期||无效out of date||stale +p43d:[  
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请给出票人R/D||refer to drawer !Sw7!h.ut  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *YDx6\><  
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文字与数字不一致words and figures differ %l5J   
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支票 8"S0E(,mu  
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时间已过account closed .Wa6?r<g  
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更改处应加盖印章alterations require initials w\\   
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时间已过effects not cleared CP={|]>+S  
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停止付款payment stopped >+G=
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支票毁损cheque mutilated /h  
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汇款||寄钱to remit||to send money WMYvE\"  
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寄票供取款||支票支付to send a cheque for payment = [:ruE  
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寄款人a remitter xe_c`%_  
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收款人a remittee  5)mn  
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国外汇票foreign Bill X4 xnr^  
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国内汇票inland Bill ,Y}HP3  
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跟单汇票documentary bill +AXui|mn  
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空头汇票accommodation bill 3
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原始汇票original bill 5Vf#
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改写||换新票据renewed bill lP0'Zg(  
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即期汇票sight bill||bill on demand X8y&|uH  
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…days after date||…days after date…日后付款 ?>DN7je  
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…months after date||…months after date…月后付款 }cEcoi<v!  
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见票后…日付款…days after sight||…days sight (HDR}!. E  
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见票后…月付款…months after sight||…months sight 4ba[*R2  

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同组票据set of bills /R!:ll2  
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单张汇票sola of exchange||sole of exchange kZ>_m&g  
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远期汇票usance bill||bill at usance kNR -eG  
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长期汇票long bill %|AebxB'o  
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短期汇票short bill v
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逾期汇票overdue bill \2)D  
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宽限日期days of grace 4a}[&zm(5  
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电汇telegraphic transfer （T.T） /s*.:cdH  
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邮汇postal order||postal note （Am.）||post office order||money order :^7>k
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本票promissory note （P/N） `6$|d,m5  
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押汇负责书||押汇保证书letter of hypothecation `+z^#3l  
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副保||抵押品||付属担保物collateral security <qg4Rz\c]  
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担保书trust receipt||letter of indemnity H-vHcqFx3  
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承兑||认付acceptance I4 W@t4bZ  
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单张承兑general acceptance > vdmN]  
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有条件承兑qualified acceptance Z
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附条件认付conditional acceptance ]?pQu'-(  
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部分认付partial acceptance   s3HVX'