[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。   +pcpb)VL  
会计报表statement of account j>(O1z7  
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往来帐目account current `<1o}r 7i  
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现在往来帐||存款额current accout x78`dX  
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销货帐account sales iYi3x_A`  
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共同计算帐项joint account eM";P/XaX  
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未决帐项outstanding account b*w@kLLN  
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贷方帐项credit account||creditor account K( : NshM  
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借方帐项debit account||debtor account YIj
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应付帐||应付未付帐account payable TPjElBh  
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应收帐||应收未收帐account receivable e :(7$jo  
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新交易||新帐new account a_jw4"Sb  
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未决帐||老帐old account 0 ,b.;r  
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现金帐cash account Rcg q7W  
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流水帐running account H7{)"P]{f  
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暂记帐||未定帐suspense account > 2)@(f~g  
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过期帐||延滞帐overdue account||pastdue account (*~'#k  
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杂项帐户sundry account &>nB@SQZ  
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详细帐单||明细表detail account ` nd/N#  
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呆帐bad account xUW\P$  
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会计项目title of account a/wg%cWG_  
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会计薄||帐薄account-book h(~@ nd{  
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营业报告书||损益计算表account of budiness||business report *A&A V||q  
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借贷细帐||交验帐account rendered ]F{F+r  
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明细帐account stated tZXq<k9  
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与…银行开立一户头to open an account with UuKW `(?^  
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与…银行建立交易to keep account with `uw
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继续记帐to keep account /Moyn"Kj{  
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与…有交易to have an account with t5aX9WIW  
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作成会计帐||有往来帐项to make out an account with <YM!K8hu$  
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清算||清理债务to make up an account 5E#8F  
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清洁帐目||与…停止交易to close ones account with J[{ R:l\  
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结帐to close an account =B{B?B"r  
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清理未付款to ask an account||to demand an account b:PzqMh{G  
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结清差额to balance the account with vX?C9Fr2  
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清算to settle an account||to liquidate an account||to square an account 7/HX!y{WP  
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审查帐目||监查帐目to audit an account $3S`A]xO  
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检查帐目to examine an account x21XzGLY|}  
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转入A的帐户to charge the amount to As account OYfRtfE  
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以计帐方式付款to pay on account _ mgu r  
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代理某人||为某人on ones account||on account of one UJu z  
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为自己计算||独立帐目on ones own account Q yhu=_&  
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由某人收益并负风险on ones account and risk||for ones account and risk ey$H2zmo  
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由某人负担for ones account||for account of one P\h1%a/D  
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按某人指示||列入某人帐户by order and for account of one KuF>2KX~ Y  
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列入5月份帐目for May account FjW%M;H  
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编入某中帐项下to pass to the account of||to place to the account of @cQ |`  
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寄出清算书to send in an account||to send in render an account z`YAOhD*h4  
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支票薄cheque book Hn]6re  
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支票陈票人cheque drawer v?o("I[ C  
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持票人cheque holder 0IQ|`C.  
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不记名支票cheque to bearer||bearer cheque 0L\vi  
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记名支票||认人支票cheque to order ~Q)Dcit-  
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到期支票antedated cheque &>Z p}.V  
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未到期支票postdated cheque +}C M2>M  
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保付支票certified cheque Ifj%"RI  
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未获兑现支票，退票returned cheque EU()Nnm2  
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横线支票crossed cheque m A| "  
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普通横线general crossing s`,.&  
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特别横线special crossing 0Y\7A  
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空白支票blank cheque ]TKM.[[  
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失效支票，过期支票stale cheque B9h>  
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普通支票open cheque c
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 610 hw376B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges atWAhN  
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支票换现金||兑现to cash a cheque #-u?+Nk/  
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清理票款to clear a cheque '|N9
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保证兑现to certify a cheque G!IJ#|D:~  
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填写支票数额to fill up a cheque dq ~=P>  
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支票上划线to cross a cheque y|@=j~}Zq  
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开发支票to make out a cheque *n%J#[e(  
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签发支票，开立支票to draw a cheque||to issue a cheque ` Z0#IeX=  
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透支支票to overdraw a cheque U ]6Hml;l  
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背书支票to endorse a cheque hOSkxdi*^  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque XK>/i}y  
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拒付支票to refuse a cheque V4OhdcW{  
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拒付支票to stop payment of a cheque YQ_3[[xT  
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提示要求付款to present for payment ( {H5k''  
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见票即付持票人payable to bearer wNW9xmS  
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支付指定人payable to order 0*"auGuX  
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已过期||无效out of date||stale }xHoitOD  
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请给出票人R/D||refer to drawer pI |;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  KD^>Vv#  
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文字与数字不一致words and figures differ DEaO=p|  
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支票 u7&r'rZ1_!  
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时间已过account closed :QsGwhB  
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更改处应加盖印章alterations require initials z_eP  
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时间已过effects not cleared -,et. *  
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停止付款payment stopped [zK|OMxoV  
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支票毁损cheque mutilated 8UoMOeI3  
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汇款||寄钱to remit||to send money -[v:1\Vv  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter n w @cAv  
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收款人a remittee ];^A8?  
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国外汇票foreign Bill 18Vtk"j  
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国内汇票inland Bill ME1lQ7E4B  
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跟单汇票documentary bill Dz]&|5'N  
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空头汇票accommodation bill ?BQZ\SXU  
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原始汇票original bill z*YkD"]B  
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改写||换新票据renewed bill IBf&'/ 8\  
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即期汇票sight bill||bill on demand yd`xm
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…days after date||…days after date…日后付款 n(/(
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…months after date||…months after date…月后付款 >1,.4)k%K  
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见票后…日付款…days after sight||…days sight rF2`4j&!  
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见票后…月付款…months after sight||…months sight n%"q>  
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同组票据set of bills `g<@F^x5  
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单张汇票sola of exchange||sole of exchange sczN0*w&C  
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远期汇票usance bill||bill at usance 4vT!xn  
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长期汇票long bill Y|_#yb  
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短期汇票short bill n`2d  
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逾期汇票overdue bill (8TB*BhQ_  
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宽限日期days of grace -$f~V\M  
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电汇telegraphic transfer （T.T） n.ZLR=P4  

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邮汇postal order||postal note （Am.）||post office order||money order R 5-q{  
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本票promissory note （P/N） CL.JalR`b  
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押汇负责书||押汇保证书letter of hypothecation Ehi)n)HhG"  
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副保||抵押品||付属担保物collateral security 91qk0z`N  
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担保书trust receipt||letter of indemnity G3'>KMa.  
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承兑||认付acceptance $}V<Um  
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单张承兑general acceptance dE19_KPm[j  
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有条件承兑qualified acceptance lffp\v{w  
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附条件认付conditional acceptance W2/FGJD  
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部分认付partial acceptance   Ec IgX_\