[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。   [@>Kd`!'  
会计报表statement of account /6L\` \g  
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往来帐目account current UN,@K9  

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现在往来帐||存款额current accout W0gaOew(^  
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销货帐account sales
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共同计算帐项joint account *W#x#0j  
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未决帐项outstanding account Kw-E%7gh4c  
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贷方帐项credit account||creditor account p^~l
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借方帐项debit account||debtor account CQ3;NY=o  
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应付帐||应付未付帐account payable 46 }/C5  
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应收帐||应收未收帐account receivable N}\$i&Vi  
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新交易||新帐new account =_L"x~0I-  
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未决帐||老帐old account uX`Jc:1q3  
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现金帐cash account VbA#D4;  
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流水帐running account 1Pn!{ bU3@  
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暂记帐||未定帐suspense account !BK^5,4?--  
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过期帐||延滞帐overdue account||pastdue account zif()i   
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杂项帐户sundry account B;?a. 81~  
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详细帐单||明细表detail account R,6?1Z:J  
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呆帐bad account t{x&|%u  
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会计项目title of account PJkEBdM.  
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会计薄||帐薄account-book B4U+q|OD#  
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营业报告书||损益计算表account of budiness||business report mufF_e)  
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借贷细帐||交验帐account rendered 'nW:2(J  
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明细帐account stated 0 
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与…银行开立一户头to open an account with M 62V NYt  
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与…银行建立交易to keep account with ^Z2%b>  
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继续记帐to keep account ]Alu~Dw  
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与…有交易to have an account with $+V{2k4X,  
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作成会计帐||有往来帐项to make out an account with (3=.3[  

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清算||清理债务to make up an account r py`Wz/[  
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清洁帐目||与…停止交易to close ones account with aD0w82s]J  
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结帐to close an account +h*&r~T  
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清理未付款to ask an account||to demand an account 1AA(qE  
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结清差额to balance the account with ^3AJYu  
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清算to settle an account||to liquidate an account||to square an account <6-(a;T!7  
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审查帐目||监查帐目to audit an account ;2%3~L8?V  
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检查帐目to examine an account Fv e,
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转入A的帐户to charge the amount to As account H${Ym BG  
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以计帐方式付款to pay on account 2Z LK`^S  
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代理某人||为某人on ones account||on account of one hFQC%N.'  
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为自己计算||独立帐目on ones own account F)v+.5T1  
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由某人收益并负风险on ones account and risk||for ones account and risk FKL}6W:  
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由某人负担for ones account||for account of one ~V5k  
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按某人指示||列入某人帐户by order and for account of one eb.`Q+Gb  
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列入5月份帐目for May account P\SD_8  
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编入某中帐项下to pass to the account of||to place to the account of  AZ!G-73  
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寄出清算书to send in an account||to send in render an account /R t/Efu  
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支票薄cheque book
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支票陈票人cheque drawer p'xj:bB  
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持票人cheque holder ;5y!,OF6  
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不记名支票cheque to bearer||bearer cheque Prjl ;[I}  
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记名支票||认人支票cheque to order 'OF)`5sj  
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到期支票antedated cheque fI}-?@  
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未到期支票postdated cheque eb( =V*  
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保付支票certified cheque pRt )B`#  
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未获兑现支票，退票returned cheque 1X#`NUJ?2  
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横线支票crossed cheque #uey1I@"9  
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特别横线special crossing n,V`Y'v)  
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空白支票blank cheque 4tq>Lx^5U  
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失效支票，过期支票stale cheque 8<_WtDg
 
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普通支票open cheque 4@8i,q>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }8r+&e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9V"^ F.>  
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支票换现金||兑现to cash a cheque wx57dm+  
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清理票款to clear a cheque Y-,#3%bT;;  
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保证兑现to certify a cheque xt3IR0  
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填写支票数额to fill up a cheque !XtbZ-  
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支票上划线to cross a cheque }. ,xhF[  
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开发支票to make out a cheque 1p{\jCi,2  
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签发支票，开立支票to draw a cheque||to issue a cheque f|b|\/.=  
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透支支票to overdraw a cheque ?j $z[_K  
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背书支票to endorse a cheque |Yk23\!  

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请付票款||清付票款to pay a cheque||to honour a cheque 6*]
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支票退票to dishonour a cheque Fd ]! 7  
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拒付支票to refuse a cheque 0<o#;Z Q]  
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拒付支票to stop payment of a cheque <xc"y|7X  
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提示要求付款to present for payment  Q.cxen  
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见票即付持票人payable to bearer 6o{anHBB  
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支付指定人payable to order O>'o;0  
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已过期||无效out of date||stale Oys.8%+ P  
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请给出票人R/D||refer to drawer +z9;BPw%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J
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文字与数字不一致words and figures differ a
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支票 } |sP;Rpu  
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时间已过account closed 'kYV}rq;l  
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更改处应加盖印章alterations require initials NO6.qWl  
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时间已过effects not cleared />+JK5  
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停止付款payment stopped %L~X\M:Qk  
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支票毁损cheque mutilated zW+Y{^hf  
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汇款||寄钱to remit||to send money :B"'49Q`  
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寄票供取款||支票支付to send a cheque for payment J"[OH,/_  
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寄款人a remitter eIg2m <9u  
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收款人a remittee *TMg.  
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国外汇票foreign Bill 6`+DBr  
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国内汇票inland Bill  W#??fae  
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跟单汇票documentary bill -j<U
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空头汇票accommodation bill 6^ KDc  
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原始汇票original bill BkO"{  
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改写||换新票据renewed bill }1$8)zH  
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即期汇票sight bill||bill on demand _abVX#5<  
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…days after date||…days after date…日后付款 83<kaeu,^  
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…months after date||…months after date…月后付款 f[ER`!  
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见票后…日付款…days after sight||…days sight Z:n33xh=<  
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见票后…月付款…months after sight||…months sight GZ4{<QG  
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同组票据set of bills JLG5`{  
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单张汇票sola of exchange||sole of exchange ev+NKUi=  
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远期汇票usance bill||bill at usance |a"(Ds2U  
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长期汇票long bill lX7#3ti:  
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短期汇票short bill 9GQTe1[t4  
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逾期汇票overdue bill )lW<:?k  
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宽限日期days of grace }k,Si9O  
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电汇telegraphic transfer （T.T） 0\i&v  
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邮汇postal order||postal note （Am.）||post office order||money order "fmJ;W;#1  
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本票promissory note （P/N） !AMPA*  
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押汇负责书||押汇保证书letter of hypothecation &2c?g1%  
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副保||抵押品||付属担保物collateral security K1C
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担保书trust receipt||letter of indemnity >M +!i+  
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承兑||认付acceptance apYf,"|9  
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单张承兑general acceptance PmTA3aH  
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有条件承兑qualified acceptance x JepDCUJ>  
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附条件认付conditional acceptance 3c ^_IuW-  
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部分认付partial acceptance   _@HMk"A