[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。   orb_"Qw  
会计报表statement of account y+7PwBo% e  
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往来帐目account current !W?gR.0$=  

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现在往来帐||存款额current accout -IV]U*4  
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销货帐account sales c [5KG}  
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共同计算帐项joint account 33}oO,}t,  
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未决帐项outstanding account !^ _"~  
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贷方帐项credit account||creditor account eY e,r  
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借方帐项debit account||debtor account $cZUM}@  
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应付帐||应付未付帐account payable MuSUKBh
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应收帐||应收未收帐account receivable .rf" (lM  
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新交易||新帐new account Q1z;/A$Al  
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未决帐||老帐old account \W`w` o  
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现金帐cash account 6VhjJJ  
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流水帐running account aT`%;i^  
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暂记帐||未定帐suspense account <=,6p>Eo[  
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过期帐||延滞帐overdue account||pastdue account B9J&=6`)  
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杂项帐户sundry account n9xAPB }  
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详细帐单||明细表detail account -bU oCF0  
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呆帐bad account *~x/=.}  
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会计项目title of account ,1"KHv  
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会计薄||帐薄account-book +o51x'Ld*  
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营业报告书||损益计算表account of budiness||business report (#E.`e1#6  
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借贷细帐||交验帐account rendered : 7`[$<~E  
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明细帐account stated #*(td<Cp  
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与…银行开立一户头to open an account with UZpIcj cL  
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与…银行建立交易to keep account with 4sT88lG4n  
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继续记帐to keep account os]8BScx  
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与…有交易to have an account with Ch3jxgQY  
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作成会计帐||有往来帐项to make out an account with fu]s/'8B  
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清算||清理债务to make up an account H,u<|UMM_  
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清洁帐目||与…停止交易to close ones account with @0u~?!g@  
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结帐to close an account Gvr@|{k  
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清理未付款to ask an account||to demand an account d! LE{  
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结清差额to balance the account with D,k"PaLP  
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清算to settle an account||to liquidate an account||to square an account CyXRi}W.  
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审查帐目||监查帐目to audit an account [c|]f_ZdK  
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检查帐目to examine an account Bx4w
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转入A的帐户to charge the amount to As account 75/(??2  
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以计帐方式付款to pay on account [8*jw'W|[  
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代理某人||为某人on ones account||on account of one <?riU\-]y  
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为自己计算||独立帐目on ones own account xgKdMW'%g:  
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由某人收益并负风险on ones account and risk||for ones account and risk V4'YWdTi  
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由某人负担for ones account||for account of one YSTv\y
 
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按某人指示||列入某人帐户by order and for account of one !y@NAa0  
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列入5月份帐目for May account QD:{U8YbF$  
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编入某中帐项下to pass to the account of||to place to the account of )GM41t1i  
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寄出清算书to send in an account||to send in render an account 1p/3 !1  
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支票薄cheque book P3)Nl^/  
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支票陈票人cheque drawer ifUGY[L  
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持票人cheque holder V'8s8H  
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不记名支票cheque to bearer||bearer cheque T|7}EAR=b  
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记名支票||认人支票cheque to order >*#1ZB_l  
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到期支票antedated cheque X(]WVCu  
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未到期支票postdated cheque LcB]Xdsa(  
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保付支票certified cheque '=nQ$/!q  
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未获兑现支票，退票returned cheque hbzC#@q  
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横线支票crossed cheque -:2$ %  
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普通横线general crossing wRcAX%n&  
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特别横线special crossing bJRN;g  
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空白支票blank cheque <j*;.yyC  
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失效支票，过期支票stale cheque x }\64  
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普通支票open cheque #!aN{nK0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e,F1Xi#d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F~%]6^$w  
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支票换现金||兑现to cash a cheque L
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清理票款to clear a cheque S4^vpY DeN  
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保证兑现to certify a cheque vy0X_DPCr  
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填写支票数额to fill up a cheque {;N,t]>8M  
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支票上划线to cross a cheque =NnNN'}  
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开发支票to make out a cheque :n0vQ5 a  
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签发支票，开立支票to draw a cheque||to issue a cheque ;pqg/>W'  
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透支支票to overdraw a cheque AG!w4Ky`  
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背书支票to endorse a cheque aa>xIW, u  
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请付票款||清付票款to pay a cheque||to honour a cheque uT}' Y)m  
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支票退票to dishonour a cheque k`0>36  
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拒付支票to refuse a cheque ptDY3n~'  
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拒付支票to stop payment of a cheque 7(qE0R&@  
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提示要求付款to present for payment 4:|S` jm  
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见票即付持票人payable to bearer fjU8gV  
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支付指定人payable to order f7=((
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已过期||无效out of date||stale 0URji~?|x  
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请给出票人R/D||refer to drawer jg.QRny^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G5CI<KRK#  
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文字与数字不一致words and figures differ hRs&t,{&  
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支票 ~S8*t~  
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时间已过account closed \=6l9Lrj>h  
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更改处应加盖印章alterations require initials Ib+Y~ XYR  
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时间已过effects not cleared l]8D7(g   
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停止付款payment stopped k +H3Bq  
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支票毁损cheque mutilated mg*qiScfW  
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汇款||寄钱to remit||to send money "4uS3h2r  
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寄票供取款||支票支付to send a cheque for payment my4giC2a  
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寄款人a remitter Q\ U:~g3  
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收款人a remittee j(RWO  
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国外汇票foreign Bill }M3fmAP}  
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国内汇票inland Bill ENGg ~D  
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跟单汇票documentary bill n#wI@W>%+  
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空头汇票accommodation bill ]8f ms(  
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原始汇票original bill QrYpZZ;  
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改写||换新票据renewed bill 20Z8HwQi  
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即期汇票sight bill||bill on demand m3mp/g.
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…days after date||…days after date…日后付款 GQ9\'z#+  
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…months after date||…months after date…月后付款 j4;0|zx-i  
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见票后…日付款…days after sight||…days sight V( -mD  
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见票后…月付款…months after sight||…months sight 4R vf  
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同组票据set of bills US%
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单张汇票sola of exchange||sole of exchange `$B3X  
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远期汇票usance bill||bill at usance tWoh''@#  
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长期汇票long bill <]b7ZF]  
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短期汇票short bill JGH60|  
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逾期汇票overdue bill e&qh9mlE  
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宽限日期days of grace (>I`{9x>6  
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电汇telegraphic transfer （T.T） &g~ wS@  
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邮汇postal order||postal note （Am.）||post office order||money order {nvLPUL  

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本票promissory note （P/N） <@Fy5k-%.  

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押汇负责书||押汇保证书letter of hypothecation wu4NLgkE  
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副保||抵押品||付属担保物collateral security n]u<!.X  
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担保书trust receipt||letter of indemnity fS"Hr0  
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承兑||认付acceptance `r_m+
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单张承兑general acceptance 4#'("#R  
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有条件承兑qualified acceptance 7]%Ypv$  
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附条件认付conditional acceptance v*qQ?S  
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部分认付partial acceptance   nWvuaQ0}