[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。   Vu`dEvL?  
会计报表statement of account  aSHZR  
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往来帐目account current N _pJE?  
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现在往来帐||存款额current accout AaTtYd  
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销货帐account sales qwFn(pK[  
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共同计算帐项joint account Ur&: Rr  
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未决帐项outstanding account G#@<bg3  
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贷方帐项credit account||creditor account =:"@YD^a4  
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借方帐项debit account||debtor account +#B%YK|LR  
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应付帐||应付未付帐account payable z%g<&Cq  
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应收帐||应收未收帐account receivable $^ >n@Q@&L  
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新交易||新帐new account ;QEGr|(  

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未决帐||老帐old account 7L<oWAq  
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现金帐cash account ihYfWG|  
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流水帐running account _%L3?PpF"  
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暂记帐||未定帐suspense account 92tb`'  
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过期帐||延滞帐overdue account||pastdue account 4%6Q+LS']Q  
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杂项帐户sundry account b~~}(^Bg  
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详细帐单||明细表detail account i*;
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呆帐bad account ;kFp)*i  
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会计项目title of account i@;a%$5  
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会计薄||帐薄account-book j>:T)zhyY  
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营业报告书||损益计算表account of budiness||business report y7Ub~qU  
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借贷细帐||交验帐account rendered 2#[Y/p  
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明细帐account stated GhT7:_r~  
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与…银行开立一户头to open an account with @88 efF  
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与…银行建立交易to keep account with =V , _  
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继续记帐to keep account I6fpXPP).  
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与…有交易to have an account with Y[DKj!v  
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作成会计帐||有往来帐项to make out an account with m0,9yY::wj  
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清算||清理债务to make up an account 1sJN^BvuG  
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清洁帐目||与…停止交易to close ones account with t;]egk  
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结帐to close an account  R'/wOE2  
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清理未付款to ask an account||to demand an account ar|[D7Xrq\  
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结清差额to balance the account with C":\L>Ax  
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清算to settle an account||to liquidate an account||to square an account j%;)CV G"  
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审查帐目||监查帐目to audit an account gpWS_Dw9  
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检查帐目to examine an account @W8}N|jek  
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转入A的帐户to charge the amount to As account 17)M.(qmuP  
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以计帐方式付款to pay on account sjgR \`AU  
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代理某人||为某人on ones account||on account of one %n25Uq  
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为自己计算||独立帐目on ones own account !h>$bm  
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由某人收益并负风险on ones account and risk||for ones account and risk lMez!qx,=  
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由某人负担for ones account||for account of one IQ=|Kj9h  
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按某人指示||列入某人帐户by order and for account of one ptyDv  
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列入5月份帐目for May account ' 5 
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编入某中帐项下to pass to the account of||to place to the account of JS?l?~  
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寄出清算书to send in an account||to send in render an account 4*XP;`  
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支票薄cheque book ilcy/  
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支票陈票人cheque drawer 'A(-MTd%  
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持票人cheque holder oy2d A  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order V<NsmC=g  
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到期支票antedated cheque Ysc|kxLb  
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未到期支票postdated cheque $s(4?^GP  
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保付支票certified cheque GE8D3V;*V  
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未获兑现支票，退票returned cheque o`T<}z26
 
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横线支票crossed cheque -}qGb}F8!  
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普通横线general crossing 3{I=#>;  
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特别横线special crossing XAULD]Q  
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空白支票blank cheque xlPcg7  
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失效支票，过期支票stale cheque 9p\wTzA  
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普通支票open cheque n"<GJ.{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8NAWA3^B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque ]g8i>,G  
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清理票款to clear a cheque Z*)y.i`  
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保证兑现to certify a cheque p'%: M  
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填写支票数额to fill up a cheque Oj4u!SY\j  
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支票上划线to cross a cheque IB#iJ#,  
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开发支票to make out a cheque dIk8TJ  
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签发支票，开立支票to draw a cheque||to issue a cheque MR?*GI's  
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透支支票to overdraw a cheque U=&^H!LVY  
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背书支票to endorse a cheque :~ZqB\>i  
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请付票款||清付票款to pay a cheque||to honour a cheque l\T!)Ql  
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支票退票to dishonour a cheque Sc4obcw%  
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拒付支票to refuse a cheque ;t;Y.*&=S  
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拒付支票to stop payment of a cheque E[|s>Xv~  
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提示要求付款to present for payment mQd4#LJ_  
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见票即付持票人payable to bearer qj~flw1:  
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支付指定人payable to order 8 uDerJ!  
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已过期||无效out of date||stale b]!9eV $  
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请给出票人R/D||refer to drawer d]tv'|E13  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "+=Pp  
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文字与数字不一致words and figures differ z]^+^c_  
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支票 s|Z:}W?{  
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时间已过account closed OFc\fW#  
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更改处应加盖印章alterations require initials q@(1Yivk  
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时间已过effects not cleared EXuLSzQwv  
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停止付款payment stopped >lrhHU  
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支票毁损cheque mutilated &5?G-mn  
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汇款||寄钱to remit||to send money |^R*4;Phe  
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寄票供取款||支票支付to send a cheque for payment k<H%vg>{~s  
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寄款人a remitter h4 _b!E@  
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收款人a remittee kY"KD22a  
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国外汇票foreign Bill ^T:gb]i'Qa  
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国内汇票inland Bill wJe?t$ac?  
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跟单汇票documentary bill ]IZ>2!6r
  
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空头汇票accommodation bill +`B'r '  
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原始汇票original bill /)EY2Y'  
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改写||换新票据renewed bill I9Eu' ,  
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即期汇票sight bill||bill on demand Z o=]dBp.  
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…days after date||…days after date…日后付款 V5mlJml2(  
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…months after date||…months after date…月后付款 AQss4[\Dx  
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见票后…日付款…days after sight||…days sight 3GH(wSv9\  
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见票后…月付款…months after sight||…months sight ; A,#;
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同组票据set of bills `_v
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单张汇票sola of exchange||sole of exchange 445o DkG  
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远期汇票usance bill||bill at usance LD>\#q8a*  
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长期汇票long bill <7_KeOLJ  
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短期汇票short bill ;CHi\+` 5  
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逾期汇票overdue bill Bux [6O%  
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宽限日期days of grace N|g;W  
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电汇telegraphic transfer （T.T） zSEs?  
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邮汇postal order||postal note （Am.）||post office order||money order :O<bA&:d  
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本票promissory note （P/N） }A=y=+4j  
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押汇负责书||押汇保证书letter of hypothecation D]a:@x`+Bz  
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副保||抵押品||付属担保物collateral security Y9=K]GB  
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担保书trust receipt||letter of indemnity [H<bh%  
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承兑||认付acceptance 9E2j!  
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单张承兑general acceptance \!vN  
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有条件承兑qualified acceptance ?\KM5^eX  
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附条件认付conditional acceptance t^
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部分认付partial acceptance   ]<(]u#g_d