[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。   nk*T x  
会计报表statement of account (v,g=BS,  
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往来帐目account current Fv} Uq\v[  
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现在往来帐||存款额current accout oypF0?!m  
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销货帐account sales D _Zt:tzO  
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共同计算帐项joint account ?:Sqh1-z  
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未决帐项outstanding account gQY
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贷方帐项credit account||creditor account %BwvA_T'Q  
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借方帐项debit account||debtor account fyF8RTm{  
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应付帐||应付未付帐account payable IMSLHwZ  
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应收帐||应收未收帐account receivable 7S{yKS  
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新交易||新帐new account 2Ah B)8bG  
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未决帐||老帐old account wz{&0-md*'  
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现金帐cash account 48)D%867.;  
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流水帐running account O$7r)B6Cs  
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暂记帐||未定帐suspense account "I QM4:  
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过期帐||延滞帐overdue account||pastdue account c 6cB {/g  
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杂项帐户sundry account Prr z>  
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详细帐单||明细表detail account _Mi*Fvj  
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呆帐bad account GC[Ot~*_  
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会计项目title of account <l<y R?  
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会计薄||帐薄account-book _QneaPm%  
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营业报告书||损益计算表account of budiness||business report 1sq1{|NW~  
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借贷细帐||交验帐account rendered /k KVIlO  
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明细帐account stated
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与…银行开立一户头to open an account with qmtH0I7)  
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与…银行建立交易to keep account with s
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继续记帐to keep account m,Mg  
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与…有交易to have an account with oN,9#*PVL  
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作成会计帐||有往来帐项to make out an account with >fp_$bjd  
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清算||清理债务to make up an account 4{%-r[C9k  
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清洁帐目||与…停止交易to close ones account with |5*:Th C[  
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结帐to close an account /a\]Dwj5  
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清理未付款to ask an account||to demand an account ,<;.'r  
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结清差额to balance the account with (]$&.gE.F  
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清算to settle an account||to liquidate an account||to square an account 7
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审查帐目||监查帐目to audit an account *a`_,Q{x  
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检查帐目to examine an account e*39/B0S  
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转入A的帐户to charge the amount to As account Ca3 {e1  
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以计帐方式付款to pay on account Z )X(  
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代理某人||为某人on ones account||on account of one P]4@|u;=6[  
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为自己计算||独立帐目on ones own account 7+m.:~H3}  
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由某人收益并负风险on ones account and risk||for ones account and risk Kj+TPqXb  
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由某人负担for ones account||for account of one BsYJIKfW  
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按某人指示||列入某人帐户by order and for account of one $lF\FC  
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列入5月份帐目for May account 3EyVoS6D  
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编入某中帐项下to pass to the account of||to place to the account of JjHQn=3AJ  
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寄出清算书to send in an account||to send in render an account 8o,"G}Hjk  
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支票薄cheque book ?I 7hbqQd  
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支票陈票人cheque drawer `^ uX`M/  
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持票人cheque holder 4z,n:>oH  
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不记名支票cheque to bearer||bearer cheque LS4E.Xdn  
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记名支票||认人支票cheque to order # |,c3$  
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到期支票antedated cheque r#WAS2.TP  
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未到期支票postdated cheque ;r3|EA35  
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保付支票certified cheque (W_U<~`t  
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未获兑现支票，退票returned cheque NU!B|l  
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横线支票crossed cheque [^A>hs*  
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普通横线general crossing =idZvD  
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特别横线special crossing 1<3!  

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空白支票blank cheque XGMO~8 3  
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失效支票，过期支票stale cheque %%f(R7n  
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普通支票open cheque $+@xwuY'+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -[.A6W  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yaKw/vV  
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支票换现金||兑现to cash a cheque >PMLjXK  
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清理票款to clear a cheque w00
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保证兑现to certify a cheque [*AWCV  
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填写支票数额to fill up a cheque rYw
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支票上划线to cross a cheque 6`l7saHXE  
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开发支票to make out a cheque K]Onb{QY  
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签发支票，开立支票to draw a cheque||to issue a cheque '4}c1F1T_  
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透支支票to overdraw a cheque ~M4@hG!  
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背书支票to endorse a cheque 5zBayJh#  
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请付票款||清付票款to pay a cheque||to honour a cheque t@O4!mFH  
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支票退票to dishonour a cheque p>@S61 & [  
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拒付支票to refuse a cheque s"solPw  
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拒付支票to stop payment of a cheque %Fg}"=f1  
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提示要求付款to present for payment ,LHQ@/}A C  
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见票即付持票人payable to bearer ]$vJK  
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支付指定人payable to order Kx;DmwX-  
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已过期||无效out of date||stale .u_k?.8|  
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请给出票人R/D||refer to drawer WSY&\8
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /~LXY<-(  
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文字与数字不一致words and figures differ 47iwb  
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支票 hao0_9q+  
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时间已过account closed jj)9jUz  
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更改处应加盖印章alterations require initials {}3kla{  
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时间已过effects not cleared R0<ka[+  
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停止付款payment stopped lxK_+fj q  
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支票毁损cheque mutilated t.pg;#  
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汇款||寄钱to remit||to send money $Yz &x%Lb  
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寄票供取款||支票支付to send a cheque for payment vc2xAAQ  
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寄款人a remitter ](0Vm_es  
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收款人a remittee ~+>M,LfK  
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国外汇票foreign Bill oQ;f`JC^  
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国内汇票inland Bill w#mnGD  
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跟单汇票documentary bill ;D8Nya>%  
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空头汇票accommodation bill _R(5?rG,  
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原始汇票original bill )N=b<%WD  
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改写||换新票据renewed bill 9_>4~!x`  
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即期汇票sight bill||bill on demand 18A&[6"!  
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…days after date||…days after date…日后付款 f,
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…months after date||…months after date…月后付款 l.)N  
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见票后…日付款…days after sight||…days sight ewY[vbF  
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见票后…月付款…months after sight||…months sight >rFvT>@NU  
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同组票据set of bills kx=AX*I  
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单张汇票sola of exchange||sole of exchange 8_,ZJ9l;  
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远期汇票usance bill||bill at usance .-|O"H$  
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长期汇票long bill 2>!ykUw^O  
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短期汇票short bill %xfy\of+Nk  
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逾期汇票overdue bill h[8y$.YsC  
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宽限日期days of grace "XY?v8*c  
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电汇telegraphic transfer （T.T） .;:xx~G_Q  
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邮汇postal order||postal note （Am.）||post office order||money order ?},ItJ#>)q  
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本票promissory note （P/N） *e6|SZ &3  
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押汇负责书||押汇保证书letter of hypothecation MP,*W
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副保||抵押品||付属担保物collateral security /=@vG Vp6  
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担保书trust receipt||letter of indemnity V)2_T!e%*  
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承兑||认付acceptance s.sy7%{  
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单张承兑general acceptance v)yimIHzo  
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有条件承兑qualified acceptance U_- K6:tr  
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附条件认付conditional acceptance M@g gLW  
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部分认付partial acceptance   txo?k/w