[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。   0u?{"xH{+}  
会计报表statement of account {EoRY/]  
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往来帐目account current jAa{;p"jU  
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现在往来帐||存款额current accout ;>eD`Wh  
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销货帐account sales t Z_ni}  
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共同计算帐项joint account /D] V3|@E  
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未决帐项outstanding account NV|[.g=lg  
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贷方帐项credit account||creditor account 2 kOFyD  
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借方帐项debit account||debtor account aUdbN&G  
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应付帐||应付未付帐account payable ^4+ew>BLSv  
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应收帐||应收未收帐account receivable KjrUTG0oA  
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新交易||新帐new account h>'9-j6B  
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未决帐||老帐old account E%eTjvvxus  
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现金帐cash account &GF|Rr8NXs  
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流水帐running account AL%gqt]  
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暂记帐||未定帐suspense account yI&{8DCCw  
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过期帐||延滞帐overdue account||pastdue account T;cyU9  
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杂项帐户sundry account ?[$=5?  
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详细帐单||明细表detail account }pE8G#O&  
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呆帐bad account L{v^:  
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会计项目title of account u9
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会计薄||帐薄account-book |{#=#3X  
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营业报告书||损益计算表account of budiness||business report OD,"8JF  
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借贷细帐||交验帐account rendered 5:jbd:o  
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明细帐account stated  us&!%`  
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与…银行开立一户头to open an account with jL$&]sQ`O)  
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与…银行建立交易to keep account with uV]4C^k;`[  
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继续记帐to keep account #+V5$  
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与…有交易to have an account with s*R\!L  
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作成会计帐||有往来帐项to make out an account with x4SI TY  
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清算||清理债务to make up an account 2 }QD>  
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清洁帐目||与…停止交易to close ones account with &"dT/5}6  
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结帐to close an account _ =c>>X  
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清理未付款to ask an account||to demand an account cH>rS\|Y  
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结清差额to balance the account with sIuk  
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清算to settle an account||to liquidate an account||to square an account Xtqjx@ye  
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审查帐目||监查帐目to audit an account e{edI{g  

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检查帐目to examine an account xq:.|{HUk  
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转入A的帐户to charge the amount to As account \oF79   
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以计帐方式付款to pay on account CW k#Amt.  
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代理某人||为某人on ones account||on account of one !|`G<WD  
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为自己计算||独立帐目on ones own account -Sa H_Nuj  
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由某人收益并负风险on ones account and risk||for ones account and risk W=M`Bkw{  
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由某人负担for ones account||for account of one SU OuayE  
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按某人指示||列入某人帐户by order and for account of one I*R[8|  
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列入5月份帐目for May account ][-N<  
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编入某中帐项下to pass to the account of||to place to the account of !=@Lyt)_b  
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寄出清算书to send in an account||to send in render an account T9]|*~ ,T  
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支票薄cheque book Ei2Y)_  
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支票陈票人cheque drawer {4Y@DQ-  
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持票人cheque holder <b>
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不记名支票cheque to bearer||bearer cheque |cStN[97%  
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记名支票||认人支票cheque to order x RYL{+  
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到期支票antedated cheque aYr?J Ol  
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未到期支票postdated cheque q}>1Rr|U`  
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保付支票certified cheque GVk&n"9kp  
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未获兑现支票，退票returned cheque D"0:n.  
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横线支票crossed cheque \$YKw0K  

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普通横线general crossing O,R5csMh  
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特别横线special crossing 1S9(Zn[2,  
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空白支票blank cheque qp_lMz  
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失效支票，过期支票stale cheque i2KN^"v?N  
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普通支票open cheque KBJw7rra  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ix @rn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d%_=r." Y  
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支票换现金||兑现to cash a cheque k7JE{(Ok  
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清理票款to clear a cheque u3 k%  
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保证兑现to certify a cheque ,Y *unk<S  
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填写支票数额to fill up a cheque wZ6
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支票上划线to cross a cheque np2oXg%  
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开发支票to make out a cheque ;1qE:x}
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签发支票，开立支票to draw a cheque||to issue a cheque &"HxAK)f  
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透支支票to overdraw a cheque iMG)zPj  
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背书支票to endorse a cheque lG
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请付票款||清付票款to pay a cheque||to honour a cheque Tl jN!nv]  
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支票退票to dishonour a cheque x_za R}WI  
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拒付支票to refuse a cheque (Hk4~v6pqC  

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拒付支票to stop payment of a cheque =^liong0  
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提示要求付款to present for payment 'ec G:B`S  
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见票即付持票人payable to bearer 0e./yPTT  
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支付指定人payable to order BdWRm=  
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已过期||无效out of date||stale lKVy{X3]*  
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请给出票人R/D||refer to drawer 2Y~UeJ_\Lq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n oW
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文字与数字不一致words and figures differ K)-Gv|* t  
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支票 a#i85su  
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时间已过account closed 
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更改处应加盖印章alterations require initials :ik$@5wp  
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时间已过effects not cleared N+)gYb6h  
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停止付款payment stopped 5,Q3#f~!  
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支票毁损cheque mutilated d]3c44kkK{  
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汇款||寄钱to remit||to send money Z`FEB0$  
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寄票供取款||支票支付to send a cheque for payment D]n"`< Ho  
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寄款人a remitter |E& Fe8  
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收款人a remittee 2yB@)?V/  
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国外汇票foreign Bill t)#dR._q  
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国内汇票inland Bill ;~A -32;Y4  
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跟单汇票documentary bill r8R]0\  
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空头汇票accommodation bill tQrF A2
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原始汇票original bill LTn@ OhC  
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改写||换新票据renewed bill =XRTeIZ  
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即期汇票sight bill||bill on demand vU4Gw4  
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…days after date||…days after date…日后付款 0xN1Xm0d  
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…months after date||…months after date…月后付款 4!q4WQ ;  
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见票后…日付款…days after sight||…days sight ms(Z1ix^  
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见票后…月付款…months after sight||…months sight <FkoWN  
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同组票据set of bills :rdw0EROy  
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单张汇票sola of exchange||sole of exchange fQ[& ^S$  
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远期汇票usance bill||bill at usance z#j) uD  
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长期汇票long bill 2 &(w\#'  
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短期汇票short bill Qf'%".*=~8  
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逾期汇票overdue bill ZaZm$.s n  
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宽限日期days of grace }+m")=1{  
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电汇telegraphic transfer （T.T） O} &%R:  
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邮汇postal order||postal note （Am.）||post office order||money order drM@6$k  
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本票promissory note （P/N） v
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押汇负责书||押汇保证书letter of hypothecation J}{a&3@Hm  
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副保||抵押品||付属担保物collateral security 89kxRH\IhG  
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担保书trust receipt||letter of indemnity r2xXS&9!|  
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承兑||认付acceptance en?J#fz  
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单张承兑general acceptance ,SQ`, C _5  
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有条件承兑qualified acceptance zF([{5r[!)  
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附条件认付conditional acceptance 8=T[Y`;x  
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部分认付partial acceptance    L#>^R