[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。   *eVq(R9?T  
会计报表statement of account /:&!o2&1H  
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往来帐目account current )*,/L <  
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现在往来帐||存款额current accout dhl[=Y` Q  
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销货帐account sales GP|=4T}Bf  
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共同计算帐项joint account  R$a<=  
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未决帐项outstanding account #Ondhy%h[  
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贷方帐项credit account||creditor account x%P|T3Qy5  
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借方帐项debit account||debtor account !,J# r  
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应付帐||应付未付帐account payable /YKd [RQ  
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应收帐||应收未收帐account receivable \/-c)  
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新交易||新帐new account )oEVafNsT  
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未决帐||老帐old account g jF5~ `  
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现金帐cash account yIw}n67  
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流水帐running account TyxIlI4"  
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暂记帐||未定帐suspense account wI#8|,]"z  
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过期帐||延滞帐overdue account||pastdue account >hKsj{=R7  
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杂项帐户sundry account LvG.ocCG  
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详细帐单||明细表detail account &K[*vyD  
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呆帐bad account VJ*1g+c  
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会计项目title of account 9rB3h`AVF  
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会计薄||帐薄account-book On C)f  
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营业报告书||损益计算表account of budiness||business report x"r0<RK  
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借贷细帐||交验帐account rendered 6iFlz9XiI  
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明细帐account stated 0JR/V6
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与…银行开立一户头to open an account with 09Hrn  

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与…银行建立交易to keep account with fif;n[<  
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继续记帐to keep account  HUr;ysw  
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与…有交易to have an account with 2x{@19w)C  
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作成会计帐||有往来帐项to make out an account with J5)e 7  
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清算||清理债务to make up an account D-9zg\\'`  
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清洁帐目||与…停止交易to close ones account with e &^BPzg  
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结帐to close an account /*`BGNkYY  
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清理未付款to ask an account||to demand an account 7{RI`Er`  
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结清差额to balance the account with \3n{%\_  
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清算to settle an account||to liquidate an account||to square an account FL(gwfL  
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审查帐目||监查帐目to audit an account h9>~?1$lz  
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检查帐目to examine an account Gv?3}8Wp  
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转入A的帐户to charge the amount to As account GB^Ch YOb  
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以计帐方式付款to pay on account N%_-5Q)so  
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代理某人||为某人on ones account||on account of one .IYOt
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为自己计算||独立帐目on ones own account A5y
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由某人收益并负风险on ones account and risk||for ones account and risk i^Ep[3  
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由某人负担for ones account||for account of one ?J%$;"q  
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按某人指示||列入某人帐户by order and for account of one ^3*/x%A,g  
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列入5月份帐目for May account M=`F $  
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编入某中帐项下to pass to the account of||to place to the account of y9pQ1H<F;  
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寄出清算书to send in an account||to send in render an account QVb@/  
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支票薄cheque book 1EyM,$On  
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支票陈票人cheque drawer #gUM%$  
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持票人cheque holder 2|qE|3&{'  
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不记名支票cheque to bearer||bearer cheque CsQ}eW8uEf  
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记名支票||认人支票cheque to order O5{ >k  
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到期支票antedated cheque e7{3:y|]d3  
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未到期支票postdated cheque ,fT5I6l  
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保付支票certified cheque 1Ty{k^%  
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未获兑现支票，退票returned cheque p6A"_b^  
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横线支票crossed cheque ;k9s@e#a  
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特别横线special crossing Ki,]*-XO  
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空白支票blank cheque u#/Y<1gn  
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失效支票，过期支票stale cheque 4hg#7#?boW  
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普通支票open cheque xm6=l".%z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount GO.mT/rB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )V*Z|,#no  
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支票换现金||兑现to cash a cheque *r6+Vz  
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清理票款to clear a cheque 'JsP9>)  
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保证兑现to certify a cheque Qr6[h!  
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填写支票数额to fill up a cheque bF;g.-.2  
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支票上划线to cross a cheque =B@ow x  
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开发支票to make out a cheque 9YS&RBJu  
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签发支票，开立支票to draw a cheque||to issue a cheque 8<#X]I_eP+  
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透支支票to overdraw a cheque w#_/CUL  
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背书支票to endorse a cheque 59A@~;.F  
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请付票款||清付票款to pay a cheque||to honour a cheque jHBzZ!<  
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支票退票to dishonour a cheque s4uZ;  
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拒付支票to refuse a cheque @}k5rcQ*/  
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拒付支票to stop payment of a cheque j#mo Vq  
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提示要求付款to present for payment }{/3yXk[G  
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见票即付持票人payable to bearer s @\UZC  
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支付指定人payable to order Qz6Ry\u  
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已过期||无效out of date||stale Tv2d?y  
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请给出票人R/D||refer to drawer sswYwU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VE3,k'^v  
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文字与数字不一致words and figures differ 8:s" ^YLN  
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支票 ;#c=0*.  
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时间已过account closed 8)n799<.  
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时间已过effects not cleared Qe8F(k~k  
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停止付款payment stopped Q#+y}pOLP  
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支票毁损cheque mutilated !2]eVO  
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汇款||寄钱to remit||to send money 3 *0/<1f1!  

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寄票供取款||支票支付to send a cheque for payment ){'Ef_/R  
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寄款人a remitter R1CoS6  
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收款人a remittee iA=QK u!  
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国外汇票foreign Bill j%7N\Vb  
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国内汇票inland Bill ;;A8*\*$  
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跟单汇票documentary bill HLD8W8  
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空头汇票accommodation bill |@Cx%aEKU  
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原始汇票original bill Z>9uVBE02  

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改写||换新票据renewed bill Mp%.o}j   
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即期汇票sight bill||bill on demand {Kbb4%P+h  
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…days after date||…days after date…日后付款 [2WJ];FJ  
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…months after date||…months after date…月后付款 0@O:C
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见票后…日付款…days after sight||…days sight @pV~Q2%  
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见票后…月付款…months after sight||…months sight F
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同组票据set of bills ;?q>F3n  
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单张汇票sola of exchange||sole of exchange I`% ]1{  
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远期汇票usance bill||bill at usance =%i~HDiy  
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长期汇票long bill 1M={8}3  
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短期汇票short bill 2HX#:y{\l  
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逾期汇票overdue bill "p"M9P'  
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宽限日期days of grace FD1Z}v!5IJ  
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电汇telegraphic transfer （T.T） -50Nd=1  
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邮汇postal order||postal note （Am.）||post office order||money order bT8 ?(Iu  
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本票promissory note （P/N） U4.-{.  
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押汇负责书||押汇保证书letter of hypothecation dBeZx1Dy  
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副保||抵押品||付属担保物collateral security |sz`w^#  
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担保书trust receipt||letter of indemnity 8=ubMqr[  
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承兑||认付acceptance t$=FcKUV}f  
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单张承兑general acceptance L^rtypkJ  
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有条件承兑qualified acceptance j~c7nWfX  
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附条件认付conditional acceptance =" K;3a`GI  
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部分认付partial acceptance   f|Kd{ $VO