[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。   OT%0{2c"]  
会计报表statement of account 9-0<*)"b>  
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往来帐目account current & _; y.!  
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现在往来帐||存款额current accout ^+ZgWS^
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销货帐account sales veeI==]  
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共同计算帐项joint account U-i.(UyZ  
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未决帐项outstanding account u*3NS$vH  
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贷方帐项credit account||creditor account o*">KqU`b  
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借方帐项debit account||debtor account h.)h@$d  
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应付帐||应付未付帐account payable FmEc`N9\v  
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应收帐||应收未收帐account receivable *O,H5lwU  
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新交易||新帐new account :_ROJ  

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未决帐||老帐old account 'fx UV<K&  
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现金帐cash account "9IYB)Js  
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流水帐running account ljC(L/I  
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暂记帐||未定帐suspense account BHA9
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过期帐||延滞帐overdue account||pastdue account v>Lm;q(  
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杂项帐户sundry account m/B6[  
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详细帐单||明细表detail account _;
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呆帐bad account 5| B(\wqG  
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会计项目title of account 2I/xJ+  
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会计薄||帐薄account-book g{IF_ 1  
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营业报告书||损益计算表account of budiness||business report QaIjLc~W  
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借贷细帐||交验帐account rendered NLS"eDm  
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明细帐account stated sm,VYYs  
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与…银行开立一户头to open an account with /1N6X.Zb  
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与…银行建立交易to keep account with )J]9 lW&y  
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继续记帐to keep account q<y#pL=k"*  
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与…有交易to have an account with +#U|skl  
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作成会计帐||有往来帐项to make out an account with :B3[:Mp
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清算||清理债务to make up an account {3;AwhN0H  
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清洁帐目||与…停止交易to close ones account with Gjo
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结帐to close an account db'/`JeK b  
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清理未付款to ask an account||to demand an account @SCI"H%[  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account 8DP+W$  
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审查帐目||监查帐目to audit an account Gt9&)/#  
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检查帐目to examine an account .<kqJ|SVi  
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转入A的帐户to charge the amount to As account E=){K  
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以计帐方式付款to pay on account !w&ky W?e  
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代理某人||为某人on ones account||on account of one Z7 E
  
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为自己计算||独立帐目on ones own account '\jd#Kn'h  
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由某人收益并负风险on ones account and risk||for ones account and risk GF3/RT9  
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由某人负担for ones account||for account of one fGmT_C0t  
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按某人指示||列入某人帐户by order and for account of one {3&|tk!*  
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列入5月份帐目for May account 7Pa@1']  
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编入某中帐项下to pass to the account of||to place to the account of Y#g4$"G9  
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寄出清算书to send in an account||to send in render an account |ae975  
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支票薄cheque book ZY:[ekm%4Z  
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支票陈票人cheque drawer T~b>B`_  
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持票人cheque holder Oh4AsOj@  
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不记名支票cheque to bearer||bearer cheque l&}y/t4%  
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记名支票||认人支票cheque to order vVE7f
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到期支票antedated cheque ;*,f<  
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未到期支票postdated cheque bBY^+c<  
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保付支票certified cheque `l*;t`h  
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未获兑现支票，退票returned cheque n6k9~"?  
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横线支票crossed cheque -J^(eog[6  
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普通横线general crossing mRZ:ie  

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特别横线special crossing ]@Sj`J[fd  
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空白支票blank cheque 5#QXR+ T   
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失效支票，过期支票stale cheque XQ*eP?OS{  
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普通支票open cheque ?^j^K-rx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S'HnBn /  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *~/ OOH$"  
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支票换现金||兑现to cash a cheque ZR\VCVH\^  
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清理票款to clear a cheque v<fnB  
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保证兑现to certify a cheque #Eb5:;  
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填写支票数额to fill up a cheque z%/N!RLW  
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支票上划线to cross a cheque 2<hp
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开发支票to make out a cheque uf&N[M  
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签发支票，开立支票to draw a cheque||to issue a cheque IuZ) [*W  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque ;sch>2&ZWU  
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请付票款||清付票款to pay a cheque||to honour a cheque F:#J:x'  
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支票退票to dishonour a cheque + S4fGT  
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拒付支票to refuse a cheque 6:% L![FX  
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拒付支票to stop payment of a cheque C%~a`e|/Y  
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提示要求付款to present for payment bJ_cId8+  
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见票即付持票人payable to bearer Tg3!Rq55  
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支付指定人payable to order 8z5# ]u;  
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已过期||无效out of date||stale C>Is1i^9  
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请给出票人R/D||refer to drawer 8q )=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [i]r-|_K  
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文字与数字不一致words and figures differ u-"
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支票 UofTl l)  
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时间已过account closed (cv!Y=]  
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时间已过effects not cleared 5jq=_mHt  
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停止付款payment stopped bl/,*Wx:4.  
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支票毁损cheque mutilated #~qAHJ<  
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汇款||寄钱to remit||to send money v
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寄票供取款||支票支付to send a cheque for payment 6@4n'w{"  
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寄款人a remitter =FW5Tkw0  
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收款人a remittee U=Bn>F}y\  
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国外汇票foreign Bill N~,_`=yRx  
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国内汇票inland Bill Uedvc5><t  
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跟单汇票documentary bill i~qfGl p6)  
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空头汇票accommodation bill  [EHrIn  
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原始汇票original bill  w.kCBDL  
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改写||换新票据renewed bill r!/0 j)  
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即期汇票sight bill||bill on demand fB#XhO  
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…days after date||…days after date…日后付款 -Fwh3F4g  
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…months after date||…months after date…月后付款 c>Z*/>~  

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见票后…日付款…days after sight||…days sight EZ% .M*?  
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见票后…月付款…months after sight||…months sight {Jx7_T&  
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同组票据set of bills }V^e7d  
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单张汇票sola of exchange||sole of exchange )W9_qmYd"  
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远期汇票usance bill||bill at usance q,,j',8kq/  
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长期汇票long bill :,C%01bH|l  
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短期汇票short bill :J%'=_I&H  
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逾期汇票overdue bill i
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宽限日期days of grace %AgA -pBp  
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电汇telegraphic transfer （T.T） BQU/QoDY  

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邮汇postal order||postal note （Am.）||post office order||money order |J ?:91  
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本票promissory note （P/N） !Ud:?U  
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押汇负责书||押汇保证书letter of hypothecation 3*2I$e!Jt  
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副保||抵押品||付属担保物collateral security M4H"].Zm  
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担保书trust receipt||letter of indemnity ?+Hp?i$1  
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承兑||认付acceptance rkq)&l=ny  
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单张承兑general acceptance A8mlw#`E8b  
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有条件承兑qualified acceptance Y@ObwKcG  
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附条件认付conditional acceptance u'=(&><  
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部分认付partial acceptance   hXPocP