[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。   A3z/Bz4]:#  
会计报表statement of account rAM*\=  
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往来帐目account current m$,cH>E  
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现在往来帐||存款额current accout {x7=;-  
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销货帐account sales TeKC} NW  
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共同计算帐项joint account o>@=N2n  
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未决帐项outstanding account xLe =d|6  
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贷方帐项credit account||creditor account Cca6L9%  
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借方帐项debit account||debtor account $4DFgvy$  
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应付帐||应付未付帐account payable l8er$8S}  
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应收帐||应收未收帐account receivable O|?Z~  
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新交易||新帐new account *4-r`k|@>/  
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未决帐||老帐old account v$[ @]`  
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现金帐cash account GEhdk]<a7  
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流水帐running account }/_('q@s\  
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暂记帐||未定帐suspense account )WaX2uDA?  
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过期帐||延滞帐overdue account||pastdue account T^KCB\\<  
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杂项帐户sundry account "g x5XW&  
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详细帐单||明细表detail account 7'-)/Pk  
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呆帐bad account p6<E=5RRd1  
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会计项目title of account A>qd2  
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会计薄||帐薄account-book 2z.k)Qx!Z  
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营业报告书||损益计算表account of budiness||business report $=\oJ-(!@S  
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借贷细帐||交验帐account rendered NTv#{7q  
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明细帐account stated V/ QTYy1  
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与…银行开立一户头to open an account with D6C-x  
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与…银行建立交易to keep account with !nP8ys B  
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继续记帐to keep account ]1/W8
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与…有交易to have an account with Q%gY.n{=  
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作成会计帐||有往来帐项to make out an account with 4wM$5  
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清算||清理债务to make up an account ^c; skV&S  
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清洁帐目||与…停止交易to close ones account with TkoCyD9  
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结帐to close an account AW{/k'%xw  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with ^
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清算to settle an account||to liquidate an account||to square an account c,[qjr#\>  
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审查帐目||监查帐目to audit an account >Y*iy  
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检查帐目to examine an account >P]I&S-.  
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转入A的帐户to charge the amount to As account 8
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以计帐方式付款to pay on account JY,l#?lM{  
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代理某人||为某人on ones account||on account of one wxr}*Z:ZMa  
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为自己计算||独立帐目on ones own account kY |=a  
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由某人收益并负风险on ones account and risk||for ones account and risk TJGKQyG$L  
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由某人负担for ones account||for account of one HpgN$$\@  
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按某人指示||列入某人帐户by order and for account of one t+Tg@~K2[>  
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列入5月份帐目for May account fqp7a1qQl  
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编入某中帐项下to pass to the account of||to place to the account of XajY'+DIsz  
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寄出清算书to send in an account||to send in render an account @eD~FNf-]  
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支票薄cheque book 7Bb@9M?i  
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支票陈票人cheque drawer
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持票人cheque holder }t{^*(  
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不记名支票cheque to bearer||bearer cheque ?Pf ,5=*B  
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记名支票||认人支票cheque to order iO#xIl<  
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到期支票antedated cheque < 2 r#vmM  
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未到期支票postdated cheque !Kn+*'#  
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保付支票certified cheque  
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未获兑现支票，退票returned cheque wH5O>4LO  
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横线支票crossed cheque Hq
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普通横线general crossing NW X%0PGZ  
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特别横线special crossing /60=N`i  
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空白支票blank cheque um4zLsd#v  
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失效支票，过期支票stale cheque ?-p aM5Q+  
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普通支票open cheque l"g%vS,;`  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >}tG^)os  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6<O]_HZ&  

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支票换现金||兑现to cash a cheque ;\0RXirk  
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清理票款to clear a cheque .;Yei6H  
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保证兑现to certify a cheque eeZ9 w~<  
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填写支票数额to fill up a cheque SpQ6A]M gm  
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支票上划线to cross a cheque VUhu"h@w%  
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开发支票to make out a cheque cViCWc2  
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签发支票，开立支票to draw a cheque||to issue a cheque (.)s =  
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透支支票to overdraw a cheque ;B@l0)7(x  
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背书支票to endorse a cheque %&NK|M
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请付票款||清付票款to pay a cheque||to honour a cheque G3n7x?4m  
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支票退票to dishonour a cheque D:0PppE  
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拒付支票to refuse a cheque irS62Xe  
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拒付支票to stop payment of a cheque L|Iq#QX|  
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提示要求付款to present for payment D\JYa@*?.h  
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见票即付持票人payable to bearer 1d6pQ9 N  
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支付指定人payable to order .[! ^L  
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已过期||无效out of date||stale hb{(r@[WHv  
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请给出票人R/D||refer to drawer Q2o:wXvj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *gnL0\
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文字与数字不一致words and figures differ - U|4`{PP  

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支票 4^r}&9C~  
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时间已过account closed jB;+tDC!Co  
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更改处应加盖印章alterations require initials U"Y$7
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时间已过effects not cleared n1ICW 9  
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停止付款payment stopped -(jcsqDk  
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支票毁损cheque mutilated A[oRi}=  
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汇款||寄钱to remit||to send money !@Ox%vK  
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寄票供取款||支票支付to send a cheque for payment rO C~U85  
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寄款人a remitter *+ 7#z;
  
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收款人a remittee milU,!7J  
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国外汇票foreign Bill PKP(:3|  
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国内汇票inland Bill rIXAn4,dTv  
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跟单汇票documentary bill 3+)i23[4=\  
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空头汇票accommodation bill !a  /  
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原始汇票original bill wL:3RZB  

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改写||换新票据renewed bill mX %;  
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即期汇票sight bill||bill on demand I&4|T<j  
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…days after date||…days after date…日后付款 :Vv=p*~  
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…months after date||…months after date…月后付款 pZXva9bE  
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见票后…日付款…days after sight||…days sight ?L'ijzP  
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见票后…月付款…months after sight||…months sight J3C"W794}  
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同组票据set of bills k{uc%6s  
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单张汇票sola of exchange||sole of exchange B|#"dhT  
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远期汇票usance bill||bill at usance 7n5bI\  
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长期汇票long bill VDBP]LRF  
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短期汇票short bill |K7JU^"OQ  
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逾期汇票overdue bill ]hc.cj`\W&  
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宽限日期days of grace LsoP >vJG  
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电汇telegraphic transfer （T.T） gCW.;|2  
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邮汇postal order||postal note （Am.）||post office order||money order `#E1FB2M  
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本票promissory note （P/N） b~z1%?  
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押汇负责书||押汇保证书letter of hypothecation ^/U-(4O05*  
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副保||抵押品||付属担保物collateral security TkM8GK-3  
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担保书trust receipt||letter of indemnity mR)Xq=  
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承兑||认付acceptance cQ} ,q+GR~  
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单张承兑general acceptance Tu"bbc  
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有条件承兑qualified acceptance R?Vs8?  
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附条件认付conditional acceptance |3<tDq@+  
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部分认付partial acceptance   [H<![Z1*r