[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。   e:~r_,K  
会计报表statement of account {G D<s))  
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往来帐目account current _IOt(Zb(  
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现在往来帐||存款额current accout wf<=rW'  
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销货帐account sales By
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共同计算帐项joint account $`Z-,AJc  
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未决帐项outstanding account R`wL%I!?f  

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贷方帐项credit account||creditor account <#s=78 g.3  
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借方帐项debit account||debtor account w~NQAHAvo  
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应付帐||应付未付帐account payable Lbka*@  
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应收帐||应收未收帐account receivable :Rh?#yO5  
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新交易||新帐new account L7
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未决帐||老帐old account J6eF7 fa  
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现金帐cash account j {w'#x,  
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流水帐running account Zl69d4vG  
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暂记帐||未定帐suspense account L*xu<(>K  
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过期帐||延滞帐overdue account||pastdue account 9qUc{ydt  
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杂项帐户sundry account -}u=tiNG  
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详细帐单||明细表detail account SV2DvrIR  
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呆帐bad account 'R&Y pR  
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会计项目title of account 4e6x1`Y{xB  
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会计薄||帐薄account-book S$ u`)BG):  
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营业报告书||损益计算表account of budiness||business report dQX<X}  
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借贷细帐||交验帐account rendered $AGW8"  
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明细帐account stated uY{zZ4iw  
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与…银行开立一户头to open an account with OVwcjhQ  
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与…银行建立交易to keep account with #b u]@/  
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继续记帐to keep account ]H ze  
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与…有交易to have an account with 9%{V?r]k  

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作成会计帐||有往来帐项to make out an account with ;Jh=7w
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清算||清理债务to make up an account cSbyVC[r  
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清洁帐目||与…停止交易to close ones account with ^{<!pvT  
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结帐to close an account ,,FO6+4f  
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清理未付款to ask an account||to demand an account dBWi1vTF  
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结清差额to balance the account with $Ph T:  
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清算to settle an account||to liquidate an account||to square an account TnuaP'xZ  
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审查帐目||监查帐目to audit an account pr=f6~Z-y  
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检查帐目to examine an account s%bm1$}  
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转入A的帐户to charge the amount to As account [-5l=j r  
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以计帐方式付款to pay on account ,(;TV_@ $  
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代理某人||为某人on ones account||on account of one fb=[gK#*,  
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为自己计算||独立帐目on ones own account r|ID]}w  
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由某人收益并负风险on ones account and risk||for ones account and risk nb30<h  
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由某人负担for ones account||for account of one pba`FC4R  

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按某人指示||列入某人帐户by order and for account of one lf9mdbm  
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列入5月份帐目for May account PK&\pkX  
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编入某中帐项下to pass to the account of||to place to the account of sK/Z'h{|  
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寄出清算书to send in an account||to send in render an account B.#.
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支票薄cheque book U3^3nL-M9  
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支票陈票人cheque drawer laQ{nSVBm  
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持票人cheque holder x>GxyVE  
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不记名支票cheque to bearer||bearer cheque *%n(t+'q  
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记名支票||认人支票cheque to order VT2f\d[Q  
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到期支票antedated cheque /_!Ed]  
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未到期支票postdated cheque :I(d-,C  
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保付支票certified cheque K)#6&\0tT  
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未获兑现支票，退票returned cheque ^ pNA_s!S  
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横线支票crossed cheque f/670Acv  
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普通横线general crossing srryVq
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特别横线special crossing p?O6|q  
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空白支票blank cheque 3oM&#a  
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失效支票，过期支票stale cheque ;{1
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普通支票open cheque 5s:g(gy3BR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +wcif-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H^XTzE  
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支票换现金||兑现to cash a cheque co*XW  
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清理票款to clear a cheque 2XrYm"6w  
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保证兑现to certify a cheque DpIk$X  
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填写支票数额to fill up a cheque m}]\^$d  
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支票上划线to cross a cheque kyL]4:@W`  
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开发支票to make out a cheque _+d*ljP)l3  
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签发支票，开立支票to draw a cheque||to issue a cheque }^azj>p5  
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透支支票to overdraw a cheque R0T{9,;[`  
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背书支票to endorse a cheque ]%+T+zg(Y  
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请付票款||清付票款to pay a cheque||to honour a cheque |b+CXEzo  
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支票退票to dishonour a cheque 3zzl|+# 6  
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拒付支票to refuse a cheque Rg 5kFeS  
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拒付支票to stop payment of a cheque g])iU9)8  
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提示要求付款to present for payment z,(.` %h  
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见票即付持票人payable to bearer eDsc_5I  
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支付指定人payable to order 6@I
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已过期||无效out of date||stale t<MO~_`!  
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请给出票人R/D||refer to drawer w6|l ~.$=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D(#6H~QN%  
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文字与数字不一致words and figures differ ?s[!JeUA  
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支票 $~NB .SY  
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时间已过account closed R6\|:mI,$  
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更改处应加盖印章alterations require initials 4VHX4A}CgA  
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时间已过effects not cleared x]vyt}oCmk  
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停止付款payment stopped E6#")2C~  
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支票毁损cheque mutilated &0SgEUZr  
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汇款||寄钱to remit||to send money O}X@QG2_  
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寄票供取款||支票支付to send a cheque for payment K[i&!Z&  
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寄款人a remitter lVgin54Q  
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收款人a remittee G4wJv^6i9  
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国外汇票foreign Bill fnK H<  
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国内汇票inland Bill "O8iO!:  
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跟单汇票documentary bill DiSU\?N2'  
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空头汇票accommodation bill eNr2-R  
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原始汇票original bill a6hDw'8!  
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改写||换新票据renewed bill 2E@g#:3  
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即期汇票sight bill||bill on demand d%#5roR4<  
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…days after date||…days after date…日后付款 sDjbvC 0  
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…months after date||…months after date…月后付款 `9Q O'^)  
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见票后…日付款…days after sight||…days sight vd0uI#g
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见票后…月付款…months after sight||…months sight )u y2,`z  
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同组票据set of bills /8LTM|(  
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单张汇票sola of exchange||sole of exchange E6clVa  
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远期汇票usance bill||bill at usance !z"nJC  
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长期汇票long bill MmD1@fW32#  
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短期汇票short bill <MgC7S2I  
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逾期汇票overdue bill ejla u#8"  
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宽限日期days of grace b$=c(@]  
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电汇telegraphic transfer （T.T） zc5>)v LH=  
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邮汇postal order||postal note （Am.）||post office order||money order ETrL3W<  

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本票promissory note （P/N） <E\vc6n  
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押汇负责书||押汇保证书letter of hypothecation TQ25"bWi  
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副保||抵押品||付属担保物collateral security =iE)vY,?"}  
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担保书trust receipt||letter of indemnity tiTh7qYi9  
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承兑||认付acceptance &f
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单张承兑general acceptance M nDaag  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance 8o[+>W  
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部分认付partial acceptance   gutf[Ksu