[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。   hdw-gem{?  
会计报表statement of account CDy *8<-&  
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往来帐目account current .%.kEJh`  
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现在往来帐||存款额current accout X>[x7t:  
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销货帐account sales 9@Iz:!oqb  
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共同计算帐项joint account &B^z u+J  
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未决帐项outstanding account 3'd(=hJ45$  
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贷方帐项credit account||creditor account fn%Gu s~  
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借方帐项debit account||debtor account 9`"o,wGX3  
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应付帐||应付未付帐account payable Zz"b&`K  
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应收帐||应收未收帐account receivable z (N3oBW  
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新交易||新帐new account 9Tgl/}q)  
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未决帐||老帐old account 4H7 3a5f  
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现金帐cash account f8ap+ ][  
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流水帐running account p*11aaIbp~  
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暂记帐||未定帐suspense account K3eYeXV  
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过期帐||延滞帐overdue account||pastdue account 9n$0OH /q  
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杂项帐户sundry account tMN^"sjf*  

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详细帐单||明细表detail account 89I[Dg ;"u  
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呆帐bad account s]=s2.=  
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会计项目title of account t@GPB]3[  
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会计薄||帐薄account-book {HV$hU+_)Q  
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营业报告书||损益计算表account of budiness||business report KRS_6G],{  
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借贷细帐||交验帐account rendered > ,L'A;c}  
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明细帐account stated U D9&k^  
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与…银行开立一户头to open an account with y(pHt  
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与…银行建立交易to keep account with uN`{; Av  
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继续记帐to keep account C;DNL^  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with Si<9Oh  
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清算||清理债务to make up an account %?^T^P  
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清洁帐目||与…停止交易to close ones account with 9Vx2VjK2'  

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结帐to close an account gWp\?La  
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清理未付款to ask an account||to demand an account Sf>R7.lpP  
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结清差额to balance the account with U^4 /rbQ  
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清算to settle an account||to liquidate an account||to square an account :.!]+#Me  
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审查帐目||监查帐目to audit an account i<|5~tm  
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检查帐目to examine an account `r+"2.z*  
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转入A的帐户to charge the amount to As account 4 vwa/?  
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以计帐方式付款to pay on account n(.y_NEgV!  
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代理某人||为某人on ones account||on account of one ]Q=D'1MM  
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为自己计算||独立帐目on ones own account ][-N<  
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由某人收益并负风险on ones account and risk||for ones account and risk |du@iA]dP  
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由某人负担for ones account||for account of one ([zt}uf  
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按某人指示||列入某人帐户by order and for account of one S(](C  
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列入5月份帐目for May account :G9+-z{Y&  
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编入某中帐项下to pass to the account of||to place to the account of Zws[}G"7h  
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寄出清算书to send in an account||to send in render an account ^D\1F$AjC  
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支票薄cheque book 5bM/ v  
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支票陈票人cheque drawer q%TWtQS  
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持票人cheque holder Hrq1{3~  
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不记名支票cheque to bearer||bearer cheque ,80qwN,  
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记名支票||认人支票cheque to order >_P7k5Y^  
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到期支票antedated cheque ,dn9tY3  
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未到期支票postdated cheque n 1MZHa,  
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保付支票certified cheque B*btt+6  
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未获兑现支票，退票returned cheque =!T@'P?  
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横线支票crossed cheque w>Iw&US  
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普通横线general crossing >)*'w!  
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特别横线special crossing :8b{|}aYV  
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空白支票blank cheque l?pF
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失效支票，过期支票stale cheque CXt9 5O?  
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普通支票open cheque ]-[M&i=+&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MmiC%"7wt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n%'M?o]DF  
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支票换现金||兑现to cash a cheque 1o"/5T:S[  
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清理票款to clear a cheque c%1k' Q  
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保证兑现to certify a cheque x/~qyX8vo  
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填写支票数额to fill up a cheque EUBJnf:q  
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支票上划线to cross a cheque |OW/-&)  
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开发支票to make out a cheque B ~u9"SR.  
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签发支票，开立支票to draw a cheque||to issue a cheque PJd7t%m;  
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透支支票to overdraw a cheque ;]*V6!6RR  
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背书支票to endorse a cheque Y~I$goT  
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请付票款||清付票款to pay a cheque||to honour a cheque (EW<Ggi  
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支票退票to dishonour a cheque "ijpqI  
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拒付支票to refuse a cheque Q6>7{\8l  
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拒付支票to stop payment of a cheque K4T#8K]aZF  
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提示要求付款to present for payment R$>]7-N}  
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见票即付持票人payable to bearer cb36~{  
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支付指定人payable to order h bZ]DRg  
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已过期||无效out of date||stale 3K{XT),  
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请给出票人R/D||refer to drawer 3o).8b_3g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 72i]`   
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文字与数字不一致words and figures differ gzHMZ/31  
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支票 {z^6V\O5  
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时间已过account closed 96NZrT  
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更改处应加盖印章alterations require initials ~RdD6V  
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时间已过effects not cleared /]xu=q2  
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停止付款payment stopped /0S2Omh  
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支票毁损cheque mutilated ">8]Oi;g  
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汇款||寄钱to remit||to send money miWPLnw=L  
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寄票供取款||支票支付to send a cheque for payment 4qd =]i  
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寄款人a remitter gs xT  
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收款人a remittee /~8<;N>,+  
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国外汇票foreign Bill 3Y;<Q>roT  
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国内汇票inland Bill 46yq F  
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跟单汇票documentary bill hc2AGeZr  
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空头汇票accommodation bill H'2J!/V  
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原始汇票original bill b} f#[* Z  
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改写||换新票据renewed bill (Yv)%2  
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即期汇票sight bill||bill on demand <n+]\a97*  
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…days after date||…days after date…日后付款 k2-:!IE  
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…months after date||…months after date…月后付款 un&Z' .   
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见票后…日付款…days after sight||…days sight (V06cb*42[  
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见票后…月付款…months after sight||…months sight mY'c<>6t  
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同组票据set of bills pBbfU2p  
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单张汇票sola of exchange||sole of exchange d3IMQ_k  
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远期汇票usance bill||bill at usance /uNgftj  
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长期汇票long bill q!OB?0
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短期汇票short bill -".q=$f  
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逾期汇票overdue bill $*k9e^{S  
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宽限日期days of grace bzC|aUGM  
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电汇telegraphic transfer （T.T） p!_3j^"{  
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邮汇postal order||postal note （Am.）||post office order||money order g2|qGfl{C  

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本票promissory note （P/N） e{} oQK  
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押汇负责书||押汇保证书letter of hypothecation :MFF*1  
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副保||抵押品||付属担保物collateral security 7%0V?+]P  
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担保书trust receipt||letter of indemnity ~B2,edkM  
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承兑||认付acceptance N,
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单张承兑general acceptance K K_  
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有条件承兑qualified acceptance 1!P\x=Nn_  
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附条件认付conditional acceptance .I#ss66h  
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部分认付partial acceptance   1<(('
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