[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。   l~Je]Qt  
会计报表statement of account nk9Kq\2f:  
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往来帐目account current vULlAQG  
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现在往来帐||存款额current accout q}*"0r  
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销货帐account sales 2KMLpO&De  
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共同计算帐项joint account x&7%U  
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未决帐项outstanding account T1m'+^?"  
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贷方帐项credit account||creditor account oomB/"Z  
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借方帐项debit account||debtor account lob{{AB,!  
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应付帐||应付未付帐account payable B4 5B`Ay  
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应收帐||应收未收帐account receivable w V&{w7  
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新交易||新帐new account 2)]C'  
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未决帐||老帐old account jV)!
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现金帐cash account $by-?z((  
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流水帐running account *%_:[>  
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暂记帐||未定帐suspense account .E:[\H"  
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过期帐||延滞帐overdue account||pastdue account <(W0N|1v  
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杂项帐户sundry account %||}WT-wv  
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详细帐单||明细表detail account .{ ^4I  
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呆帐bad account o~!4&  
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会计项目title of account c 2j?<F1  
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会计薄||帐薄account-book @-~YQ@08`  
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营业报告书||损益计算表account of budiness||business report <b"ynoM.
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借贷细帐||交验帐account rendered s`Fv!  
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明细帐account stated Nk=F.fp|/  
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与…银行开立一户头to open an account with lGqwB,K$z4  
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与…银行建立交易to keep account with OO_{o  
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继续记帐to keep account >bxT_qEm  
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与…有交易to have an account with <'op  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account jEklf0Z  
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清洁帐目||与…停止交易to close ones account with ]tH/87qJ  
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结帐to close an account )z3mS2  
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清理未付款to ask an account||to demand an account Yg/e8Q2  
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结清差额to balance the account with |U1X~\""  
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清算to settle an account||to liquidate an account||to square an account 1W8[ RET  
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审查帐目||监查帐目to audit an account 0@, ,YZf  
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检查帐目to examine an account g
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转入A的帐户to charge the amount to As account =NAL*4c+  
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以计帐方式付款to pay on account Mb3,!  
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代理某人||为某人on ones account||on account of one y2\, L  
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为自己计算||独立帐目on ones own account {#=q[jVi%1  
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由某人收益并负风险on ones account and risk||for ones account and risk PLg`\|  
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由某人负担for ones account||for account of one GUmOK=D >  
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按某人指示||列入某人帐户by order and for account of one qQ/j
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列入5月份帐目for May account s=~r. x  
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编入某中帐项下to pass to the account of||to place to the account of <bXfjj6YJ@  
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寄出清算书to send in an account||to send in render an account zvdtP'&uj  
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支票薄cheque book 0#G&8*FMN  
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支票陈票人cheque drawer 4punJg~1  
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持票人cheque holder hi*\5(uH  
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不记名支票cheque to bearer||bearer cheque 9@Cqg5Kx'  
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记名支票||认人支票cheque to order D/9&pRsO  
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到期支票antedated cheque @PU%BKe  
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未到期支票postdated cheque PE]jYyyHtU  
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保付支票certified cheque X@\rg}kP  
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未获兑现支票，退票returned cheque {&4+W=0 n  
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横线支票crossed cheque UCa(3p^V_  
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普通横线general crossing W-<C
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特别横线special crossing va:5pvt2&  
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空白支票blank cheque 6*lTur9ni  
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失效支票，过期支票stale cheque ^}a..@|%W  
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普通支票open cheque ,@;

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X"z^4?Aj+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dAh&Z:8
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支票换现金||兑现to cash a cheque FMc$?mm  
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清理票款to clear a cheque j_H9l,V  
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保证兑现to certify a cheque 2-s ,PQno^  
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填写支票数额to fill up a cheque x"9`w42\r  
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支票上划线to cross a cheque E# [_"^n  
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开发支票to make out a cheque }`ox;Q  
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签发支票，开立支票to draw a cheque||to issue a cheque "Rr)1x7  
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透支支票to overdraw a cheque X [IVK~D}z  
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背书支票to endorse a cheque fUx;_GX?  
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请付票款||清付票款to pay a cheque||to honour a cheque I
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支票退票to dishonour a cheque (SGX|,5X7  
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拒付支票to refuse a cheque u#!Q
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拒付支票to stop payment of a cheque $0 ]xeD0X  
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提示要求付款to present for payment 9U&~H*Hf  
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见票即付持票人payable to bearer o-I:p$B-  
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支付指定人payable to order | KtI:n4d  
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已过期||无效out of date||stale (yrN-M4~t  
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请给出票人R/D||refer to drawer 6}l[ %8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (^
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文字与数字不一致words and figures differ ] M`%@ps  
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支票 r[g  
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时间已过account closed &&% oazR=  
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更改处应加盖印章alterations require initials j)ME%17  
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时间已过effects not cleared z~"Q_gme  
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停止付款payment stopped gLm,;'h%u  
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支票毁损cheque mutilated e@Mg9VwDc  
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汇款||寄钱to remit||to send money _h+7KK  
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寄票供取款||支票支付to send a cheque for payment G2<$to~{  
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寄款人a remitter N5c*#lHI  
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收款人a remittee qV9}N-sS  
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国外汇票foreign Bill "cyRzQ6EH  
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国内汇票inland Bill AyWdJ<OU  
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跟单汇票documentary bill 0BNH~,0u  
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空头汇票accommodation bill -RJ~Sky[  
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原始汇票original bill gg.]\#3g  
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改写||换新票据renewed bill Ell14Iki  
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即期汇票sight bill||bill on demand >|, <9z`D  
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…days after date||…days after date…日后付款 )u+O~Y95&i  
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…months after date||…months after date…月后付款 `-%dHvB^R  
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见票后…日付款…days after sight||…days sight G
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见票后…月付款…months after sight||…months sight pfu"vo(t_  
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同组票据set of bills t{yj`Vg  
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单张汇票sola of exchange||sole of exchange G6
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远期汇票usance bill||bill at usance :!l.ze{F  
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长期汇票long bill hSxK*.W*3  
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短期汇票short bill ovOV&Zt  
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逾期汇票overdue bill kP}l"CN4  
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宽限日期days of grace |EdEV*.
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电汇telegraphic transfer （T.T） Du +_dr^4  

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邮汇postal order||postal note （Am.）||post office order||money order @`+\v
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本票promissory note （P/N） KPDJ$,
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押汇负责书||押汇保证书letter of hypothecation ;7EeRM*  
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副保||抵押品||付属担保物collateral security N-b'O`C  
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担保书trust receipt||letter of indemnity RTvOaZ  
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承兑||认付acceptance 6AdUlPM  
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单张承兑general acceptance ooB9iNo^  
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有条件承兑qualified acceptance b?cO+PY01  
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附条件认付conditional acceptance ~ArR
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部分认付partial acceptance   |;(P+Q4lB