[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。   H la?\  
会计报表statement of account 4sntSlz)~k  
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往来帐目account current \O4s0*gw  
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现在往来帐||存款额current accout AWi>(wk<  
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销货帐account sales fkp(M  
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共同计算帐项joint account ZzN
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未决帐项outstanding account x?V^l*  
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贷方帐项credit account||creditor account :e=7=|@7  
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借方帐项debit account||debtor account {q`8+$Z;  
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应付帐||应付未付帐account payable x}pH'S7  
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应收帐||应收未收帐account receivable XJPIAN~l  
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新交易||新帐new account ed/B.SY  
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未决帐||老帐old account Z( c
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现金帐cash account 0.wF2!V.  
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流水帐running account }v2p]D5n.  
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暂记帐||未定帐suspense account 1}|y^oB\-  
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过期帐||延滞帐overdue account||pastdue account SaF0JPm4z  
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杂项帐户sundry account !p+rU
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详细帐单||明细表detail account ufR>*)_+  
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呆帐bad account ,/Gp>Yqx  
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会计项目title of account W%ix|R^2]  
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会计薄||帐薄account-book A ;`[
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营业报告书||损益计算表account of budiness||business report Fczia0@z  
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借贷细帐||交验帐account rendered i`CNgScF>  
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明细帐account stated 7]L}~  
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与…银行开立一户头to open an account with j/uMSE  
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与…银行建立交易to keep account with _%rkN0-(a  
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继续记帐to keep account +BI%.A`2  
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与…有交易to have an account with '#lE
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作成会计帐||有往来帐项to make out an account with f]Z9=  
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清算||清理债务to make up an account ) { "}b
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清洁帐目||与…停止交易to close ones account with r)qow.+&  
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结帐to close an account bq5?fPBrq  
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清理未付款to ask an account||to demand an account F+Hmp\rM#  
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结清差额to balance the account with <e8 Ux#x/  
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清算to settle an account||to liquidate an account||to square an account +N:M;uTS  
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审查帐目||监查帐目to audit an account N*
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检查帐目to examine an account 7LW%:0  
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转入A的帐户to charge the amount to As account K&vqk/JW1  
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以计帐方式付款to pay on account QW@`4W0F  
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代理某人||为某人on ones account||on account of one 2`/p V0  
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为自己计算||独立帐目on ones own account o{ \r1<D  
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由某人收益并负风险on ones account and risk||for ones account and risk OOX}S1lA  
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由某人负担for ones account||for account of one m&r?z%  
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按某人指示||列入某人帐户by order and for account of one SA16Ng  
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列入5月份帐目for May account zINziAp{  
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编入某中帐项下to pass to the account of||to place to the account of 3DO ^vV  
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寄出清算书to send in an account||to send in render an account 4ky@rcD1  
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支票薄cheque book OmX(3>:9  
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支票陈票人cheque drawer =m?x|Zc_v  
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持票人cheque holder V<;w  
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不记名支票cheque to bearer||bearer cheque L.@o  
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记名支票||认人支票cheque to order IaLCWvHX  
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到期支票antedated cheque IA XoEBlMs  
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未到期支票postdated cheque 8&"@6/)[  
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保付支票certified cheque A%pBvULH  
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未获兑现支票，退票returned cheque AVys`{*c  
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横线支票crossed cheque -&u2C}4s  
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普通横线general crossing 0OndSa,  
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特别横线special crossing w7?&eF(w(  
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空白支票blank cheque v^a. b  
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失效支票，过期支票stale cheque ]F5qXF5  
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普通支票open cheque #4ZDY,>Xi#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SEn-8ZF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >g]S"ku|  
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支票换现金||兑现to cash a cheque 6OJ`R.DM`  
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清理票款to clear a cheque ]>NP?S )R  
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保证兑现to certify a cheque t>J 43  
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填写支票数额to fill up a cheque t{\FV@R  
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支票上划线to cross a cheque tN&x6O+@  
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开发支票to make out a cheque - Dm/7Sxd`  
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签发支票，开立支票to draw a cheque||to issue a cheque uFDJRQJ<  
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透支支票to overdraw a cheque -s`/5kD  
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背书支票to endorse a cheque D[2I_3[wp  
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请付票款||清付票款to pay a cheque||to honour a cheque a% "mgCB  
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支票退票to dishonour a cheque V @A+d[  
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拒付支票to refuse a cheque R}MdBE  
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拒付支票to stop payment of a cheque w=.w*?>  
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提示要求付款to present for payment iR;Sd >)  
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见票即付持票人payable to bearer %~`8F\Hiu  
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支付指定人payable to order +uMOT#KjR  
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已过期||无效out of date||stale %~uMa  
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请给出票人R/D||refer to drawer QAYhAOS|e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,7:_M>-3g  
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文字与数字不一致words and figures differ nQ4s  
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支票 ^R.kThG  
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时间已过account closed U$o\?4  
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更改处应加盖印章alterations require initials B0Ql1x#x  
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时间已过effects not cleared 6x%uWZa'  
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停止付款payment stopped $Lpt2:.((  
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支票毁损cheque mutilated UN{_f)E?  
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汇款||寄钱to remit||to send money jbx@ty  
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寄票供取款||支票支付to send a cheque for payment RRh0G>*  
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寄款人a remitter .6Jo1$+  
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收款人a remittee 2 8qTC?  
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国外汇票foreign Bill ?f!w:zp  

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国内汇票inland Bill 5B3S]@%  
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跟单汇票documentary bill x(J|6Ey7!n  
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空头汇票accommodation bill @~pIyy\_  
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原始汇票original bill 0k"n;:KM8  
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改写||换新票据renewed bill E.
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即期汇票sight bill||bill on demand yV
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…days after date||…days after date…日后付款 13 `Or(>U  
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…months after date||…months after date…月后付款 Zpfsh2`  
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见票后…日付款…days after sight||…days sight d/I,`  
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见票后…月付款…months after sight||…months sight t>nx#ErS  
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同组票据set of bills ^0oOiZs  

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单张汇票sola of exchange||sole of exchange V~nqPh!Jc  
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远期汇票usance bill||bill at usance )1#J4  
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长期汇票long bill p'SclH[
 
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短期汇票short bill &lnr?y^  
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逾期汇票overdue bill bF_SD\/  
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宽限日期days of grace {|!> {  
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电汇telegraphic transfer （T.T） Y)V)g9  
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邮汇postal order||postal note （Am.）||post office order||money order ,> %=,x
 
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本票promissory note （P/N） W}6OMAbsE;  
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押汇负责书||押汇保证书letter of hypothecation -l(G"]tRB  
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副保||抵押品||付属担保物collateral security ,8Eg/  
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担保书trust receipt||letter of indemnity 4:zyZu3fm  
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承兑||认付acceptance K=K]R01/o  
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单张承兑general acceptance 0bz':M#k &  
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有条件承兑qualified acceptance DeK&_)g| Z  
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附条件认付conditional acceptance r-e-2y7  
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部分认付partial acceptance   *KYh_i