[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。   > XZg@?Iw  
会计报表statement of account /rOnm=P+Q  

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往来帐目account current Db
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现在往来帐||存款额current accout
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销货帐account sales R rxRa[{Z  
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共同计算帐项joint account Y'?Iznb  
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未决帐项outstanding account 2-p8rGI_F  
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贷方帐项credit account||creditor account ADTU{6UPS  
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借方帐项debit account||debtor account LxIuxt=X|p  
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应付帐||应付未付帐account payable K@I+]5E%?  
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应收帐||应收未收帐account receivable 5/*)+  
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新交易||新帐new account _.u~)Q `6  
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未决帐||老帐old account R9S7_u  
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现金帐cash account n\~"Wim<b  
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流水帐running account e,PQ)1  
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暂记帐||未定帐suspense account #u!y`lek  
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过期帐||延滞帐overdue account||pastdue account A0'tCq]?0  
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杂项帐户sundry account VKl~oFKXJ  
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详细帐单||明细表detail account  ."$=
  
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呆帐bad account b@UF PE5jy  
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会计项目title of account n=<q3}1Jej  
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会计薄||帐薄account-book /0'fcjOaQ  
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营业报告书||损益计算表account of budiness||business report tFb|y+  
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借贷细帐||交验帐account rendered 2g`uC}  
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明细帐account stated o>!~*b';g,  
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与…银行开立一户头to open an account with Nc^b8& 2J  
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与…银行建立交易to keep account with pRa
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继续记帐to keep account |Cxip&e>  
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与…有交易to have an account with uc{Qhw!;:  
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作成会计帐||有往来帐项to make out an account with -t706(#k  
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清算||清理债务to make up an account fuwpp  
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清洁帐目||与…停止交易to close ones account with _s#/f5<:B  
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结帐to close an account Z!BQtICs  
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清理未付款to ask an account||to demand an account 1Tk\n  
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结清差额to balance the account with I]j/ ab7>  
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清算to settle an account||to liquidate an account||to square an account @):NNbtA  
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审查帐目||监查帐目to audit an account "/]tFY%Y  
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检查帐目to examine an account 'V1 -iJj9  
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转入A的帐户to charge the amount to As account | 3/p8  
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以计帐方式付款to pay on account ("@V{<7(t  
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代理某人||为某人on ones account||on account of one ;w&yGm  
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为自己计算||独立帐目on ones own account GP kCgb(  
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由某人收益并负风险on ones account and risk||for ones account and risk a/`Yh>ou  
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由某人负担for ones account||for account of one 
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按某人指示||列入某人帐户by order and for account of one &1C9K>  
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列入5月份帐目for May account  lTd2~_  
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编入某中帐项下to pass to the account of||to place to the account of ^"#rDP"v  
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寄出清算书to send in an account||to send in render an account 4gNRln-
 
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支票薄cheque book EQhV}9  
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支票陈票人cheque drawer >RnMzH/9  
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持票人cheque holder W)~.o/;  
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不记名支票cheque to bearer||bearer cheque ng*E9Puu[  
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记名支票||认人支票cheque to order ?0%TE\I8  
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到期支票antedated cheque  nGd  
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未到期支票postdated cheque e.^9&Fk"N  
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保付支票certified cheque >Mr
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未获兑现支票，退票returned cheque BAHx7x#(  
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横线支票crossed cheque ~] M"  
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普通横线general crossing b\S} ?{m5  
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特别横线special crossing ;# j82  
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空白支票blank cheque )&Bv\Tfjt  
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失效支票，过期支票stale cheque CF_!{X_k}  
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普通支票open cheque >IjLFM+U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c"1d#8J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qH"a!  

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支票换现金||兑现to cash a cheque AAgA]OD,  
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清理票款to clear a cheque k)Wz b  
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保证兑现to certify a cheque !yrHVc  
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填写支票数额to fill up a cheque :`1g{8. +  
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支票上划线to cross a cheque puF Z~WZ  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque 3 ?~+5DU  
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透支支票to overdraw a cheque 4+,Z'J%\[7  
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背书支票to endorse a cheque mkzk$_  
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请付票款||清付票款to pay a cheque||to honour a cheque ][#*h`I  
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支票退票to dishonour a cheque Gi4dgMVei  
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拒付支票to refuse a cheque #q.G_-H4J@  
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拒付支票to stop payment of a cheque ?4Juw ?  
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提示要求付款to present for payment ;I71_>m  
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见票即付持票人payable to bearer v1g5(  
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支付指定人payable to order BG0Mj2  
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已过期||无效out of date||stale 05I39/T%  
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请给出票人R/D||refer to drawer c GzYW~ K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VD3MJ8!w  
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文字与数字不一致words and figures differ ,xD*^>!  
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支票 T_tDpq_|  
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时间已过account closed 'L|GClc6)
 
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更改处应加盖印章alterations require initials qTh='~m4[  
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时间已过effects not cleared iVi3 :7*  
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停止付款payment stopped #+Yp^6zg  
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支票毁损cheque mutilated feI[M;7u  
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汇款||寄钱to remit||to send money %] [$y7  
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寄票供取款||支票支付to send a cheque for payment ;?L!1wklA  
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寄款人a remitter NB W%.z  
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收款人a remittee YD='M.n\  
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国外汇票foreign Bill 2l)9Lz=;L  
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国内汇票inland Bill NlF0\+h  
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跟单汇票documentary bill LmX
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空头汇票accommodation bill :>P4L,Da]  
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原始汇票original bill R81{<q'%X  
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改写||换新票据renewed bill ?E+:]j_  
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即期汇票sight bill||bill on demand 't|Un G  
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…days after date||…days after date…日后付款 MX!u$ei  
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…months after date||…months after date…月后付款 I*A0?{  
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见票后…日付款…days after sight||…days sight [=F>#8=  
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见票后…月付款…months after sight||…months sight `z|
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同组票据set of bills Sl3KpZ  
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单张汇票sola of exchange||sole of exchange "?apgx 6  
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远期汇票usance bill||bill at usance <eB<^ &nd  
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长期汇票long bill 
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短期汇票short bill `J72+RA  
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逾期汇票overdue bill N>
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宽限日期days of grace 6}ce1|mkg/  
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电汇telegraphic transfer （T.T） EQ4#fAM)  
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邮汇postal order||postal note （Am.）||post office order||money order kr%2w  
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本票promissory note （P/N） l :/&E 6 9  
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押汇负责书||押汇保证书letter of hypothecation {9L5Q  
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副保||抵押品||付属担保物collateral security _2b
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担保书trust receipt||letter of indemnity F!JJ6d53y  
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承兑||认付acceptance D3`}4 A  
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单张承兑general acceptance I]h-\;96  
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有条件承兑qualified acceptance #Z\
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附条件认付conditional acceptance I^D0<lHl~  
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部分认付partial acceptance   LvJGvj