[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。   =j w?*  
会计报表statement of account /!5cf;kl*l  
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往来帐目account current sjLm-pn3  
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现在往来帐||存款额current accout \ D>!&  
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销货帐account sales ae0Mf0<#)  
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共同计算帐项joint account R S
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未决帐项outstanding account .db:mSrL  
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贷方帐项credit account||creditor account T-s[na(/L  
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借方帐项debit account||debtor account e9k$5ps  
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应付帐||应付未付帐account payable 0LHge7482  
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应收帐||应收未收帐account receivable |M?VmG/6  
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新交易||新帐new account V22Br#+  
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未决帐||老帐old account i#U_g:~wC  
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现金帐cash account gHvkr?Cg  
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流水帐running account bwjLMWEVq  
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暂记帐||未定帐suspense account cbx( L8  
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过期帐||延滞帐overdue account||pastdue account {`% q0Nr  
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杂项帐户sundry account Uv:NY1(3!  
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详细帐单||明细表detail account N!af1zj  
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呆帐bad account aD?ySc}  
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会计项目title of account lJ4&kF=t  
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会计薄||帐薄account-book A|0\c
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营业报告书||损益计算表account of budiness||business report _sNJU  
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借贷细帐||交验帐account rendered ^Ea^t.c}_  
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明细帐account stated lJXihr  
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与…银行开立一户头to open an account with gPM<LO`;i  
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与…银行建立交易to keep account with 0
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继续记帐to keep account :k.C|V!W  
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与…有交易to have an account with g_t1(g*s  
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作成会计帐||有往来帐项to make out an account with M%Dv-D
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清算||清理债务to make up an account 9
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清洁帐目||与…停止交易to close ones account with Qk.:b  
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结帐to close an account %?[H=v(b  
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清理未付款to ask an account||to demand an account $f^ \fa[  
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结清差额to balance the account with Vr=c06a2  
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清算to settle an account||to liquidate an account||to square an account Z#lZn!EbK  
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审查帐目||监查帐目to audit an account Q
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检查帐目to examine an account :b_R 1ZV|  
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转入A的帐户to charge the amount to As account 6mi:%)"
 
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以计帐方式付款to pay on account +EWfsKz  
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代理某人||为某人on ones account||on account of one aQK>q. t  
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为自己计算||独立帐目on ones own account P7Ws$7x  
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由某人收益并负风险on ones account and risk||for ones account and risk : _>/Yd7-&  
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由某人负担for ones account||for account of one gt
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按某人指示||列入某人帐户by order and for account of one W7a 
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列入5月份帐目for May account P-?ya!@"  
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编入某中帐项下to pass to the account of||to place to the account of =?} t7}#  
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寄出清算书to send in an account||to send in render an account z@nJ-*'U8  
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支票薄cheque book abq$OI  
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支票陈票人cheque drawer yB&+2  
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持票人cheque holder 5YlY=J  
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不记名支票cheque to bearer||bearer cheque Fg3VD(D^U  
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记名支票||认人支票cheque to order YlW~  
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到期支票antedated cheque HSk gS  
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未到期支票postdated cheque 
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保付支票certified cheque (vCMff/ Y1  
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未获兑现支票，退票returned cheque +~O0e-d  
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横线支票crossed cheque uqy b  
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普通横线general crossing P@ewr}  
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特别横线special crossing V[<]BOM\v  
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空白支票blank cheque
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失效支票，过期支票stale cheque xjHOrr OQ  
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普通支票open cheque <eU28M?\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #hEN4c[Ex  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges | ,bCYK  
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支票换现金||兑现to cash a cheque 2|vArRKt  
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清理票款to clear a cheque
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保证兑现to certify a cheque q\Cg2[nn2  
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填写支票数额to fill up a cheque YQ}xr^VA  
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支票上划线to cross a cheque Mq-QWx"P  
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开发支票to make out a cheque BIf E+
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签发支票，开立支票to draw a cheque||to issue a cheque <7HVkAa  
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透支支票to overdraw a cheque YUo{e=m|  
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背书支票to endorse a cheque 2Y_ `&  
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请付票款||清付票款to pay a cheque||to honour a cheque 'N$hbl  
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支票退票to dishonour a cheque OE87&Cl"{t  
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拒付支票to refuse a cheque /(C?3}}L  
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拒付支票to stop payment of a cheque Xd%c00"U  
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提示要求付款to present for payment } ).rD  
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见票即付持票人payable to bearer Uc,D&Og  
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支付指定人payable to order Y<('G5A  
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已过期||无效out of date||stale o>rsk 6lNi  
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请给出票人R/D||refer to drawer #<
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qfp,5@p  
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文字与数字不一致words and figures differ 2NS(;tBB0  
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支票 w,hl<=:(FB  
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时间已过account closed SMHQo/c r  
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更改处应加盖印章alterations require initials P{YUW~  
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时间已过effects not cleared 4.7YIM  
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停止付款payment stopped 2$=U#!OtU  
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支票毁损cheque mutilated >b2j j+8  
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汇款||寄钱to remit||to send money ,;3#}OGg  
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寄票供取款||支票支付to send a cheque for payment Z) nB  
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寄款人a remitter !,D7L6N  
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收款人a remittee C\%T|ZDE  
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国外汇票foreign Bill m9yi:zT%  
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国内汇票inland Bill rGa@!^hk  
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跟单汇票documentary bill \X3Q,\H @  
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空头汇票accommodation bill G =`-w  
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原始汇票original bill \
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改写||换新票据renewed bill \[\4= !
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即期汇票sight bill||bill on demand |}^me7C,[  
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…days after date||…days after date…日后付款 ,=_)tX^  

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…months after date||…months after date…月后付款 GG0H3MSc  
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见票后…日付款…days after sight||…days sight z6IOVQ*r  
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见票后…月付款…months after sight||…months sight nrBpq  
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同组票据set of bills r5RUgt  
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单张汇票sola of exchange||sole of exchange }}
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远期汇票usance bill||bill at usance !1b}M/Wx  
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长期汇票long bill $#z-b@s=B  
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短期汇票short bill o&t*[#  
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逾期汇票overdue bill NR>&1aRbyb  
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宽限日期days of grace _v#Vf*#  
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电汇telegraphic transfer （T.T） ~W2Od2p!  
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邮汇postal order||postal note （Am.）||post office order||money order {'-^CoR  
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本票promissory note （P/N） ,/YTW@N  
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押汇负责书||押汇保证书letter of hypothecation 8DuD1hZq  
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副保||抵押品||付属担保物collateral security Gc=uKQ+\V  
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担保书trust receipt||letter of indemnity czLY+I;V3  
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承兑||认付acceptance C"0vMUZ  
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单张承兑general acceptance ;lQ>>[*  
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有条件承兑qualified acceptance &u4;A[-R  
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附条件认付conditional acceptance ^&lkh@Y1q  
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部分认付partial acceptance   hvc3n> Y[}