[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。   m+gVGK  
会计报表statement of account $jHL8r\e7  
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往来帐目account current SV.*Z|"^N  
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现在往来帐||存款额current accout thh, V  
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销货帐account sales m>iuy:ti  
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共同计算帐项joint account /F\7_  
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未决帐项outstanding account O&}07(  
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贷方帐项credit account||creditor account TqWvHZX  
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借方帐项debit account||debtor account iB\d`NUf  
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应付帐||应付未付帐account payable 7|{QAv  
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应收帐||应收未收帐account receivable j*CnnM#n  
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新交易||新帐new account [\I\).  
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未决帐||老帐old account &)rm
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现金帐cash account l!GAMK 6o  
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流水帐running account ~x824xW  
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暂记帐||未定帐suspense account /H}83 C  
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过期帐||延滞帐overdue account||pastdue account RsY|V|<  
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杂项帐户sundry account \vKMNk;kz  
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详细帐单||明细表detail account iQ:]1H s  
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呆帐bad account {G_ZEo#x8,  
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会计项目title of account l,L#y4#  
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会计薄||帐薄account-book qY0p)`3!%  
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营业报告书||损益计算表account of budiness||business report 2B5Z0<  
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借贷细帐||交验帐account rendered ~gmj/PQ0  
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明细帐account stated d
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与…银行开立一户头to open an account with Az{Z=:(0  
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与…银行建立交易to keep account with +.:- :  
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继续记帐to keep account :[?hU}9  
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与…有交易to have an account with 5L'X3g  
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作成会计帐||有往来帐项to make out an account with -J[*fv@  
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清算||清理债务to make up an account 9{]U6A*K0w  
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清洁帐目||与…停止交易to close ones account with K!;Z#$iw[  
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结帐to close an account ?A+-k4l  
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清理未付款to ask an account||to demand an account s]@()?.E$  
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结清差额to balance the account with 3|x*lmit  
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清算to settle an account||to liquidate an account||to square an account 0A9llE  
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审查帐目||监查帐目to audit an account 4c^WQ>[  
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检查帐目to examine an account ^,O%E;g^#  
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转入A的帐户to charge the amount to As account  i;B &~  
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以计帐方式付款to pay on account j.or:nF  
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代理某人||为某人on ones account||on account of one *WMI<w~_  
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为自己计算||独立帐目on ones own account hvW FzT5  
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由某人收益并负风险on ones account and risk||for ones account and risk k0r93xa  
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由某人负担for ones account||for account of one !U::kr=t  
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按某人指示||列入某人帐户by order and for account of one 'k'"+  
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列入5月份帐目for May account E)>.2{]C>  
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编入某中帐项下to pass to the account of||to place to the account of ,F%2'W  
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寄出清算书to send in an account||to send in render an account Uv )B  
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支票薄cheque book =0t<:-?.-  
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支票陈票人cheque drawer [_HY6gr  
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持票人cheque holder F,8?du]  
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不记名支票cheque to bearer||bearer cheque V1#:[o63+  
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记名支票||认人支票cheque to order 70<{tjyc  
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到期支票antedated cheque !tzk7D  
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未到期支票postdated cheque i@`qam   
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保付支票certified cheque _vJ(F  
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未获兑现支票，退票returned cheque TKp2C5bX  
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横线支票crossed cheque MTip4L W9  
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普通横线general crossing Q?V+ 0 J  
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特别横线special crossing q/
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空白支票blank cheque ~/qBOeU3  
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失效支票，过期支票stale cheque \.'[!GE*c  
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普通支票open cheque S5kD|kJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nu)YN1 *  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T^F83 Py<  
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支票换现金||兑现to cash a cheque m[z$y  
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清理票款to clear a cheque &Yo|Pj  
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保证兑现to certify a cheque x]@z.Yj  
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填写支票数额to fill up a cheque vvG"rU  
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支票上划线to cross a cheque !^8X71W|  
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开发支票to make out a cheque c%WO#}r|  
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签发支票，开立支票to draw a cheque||to issue a cheque ;aj;(Z.p)  
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透支支票to overdraw a cheque `N&*+!O%  
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背书支票to endorse a cheque 1C<d^D_!p  
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请付票款||清付票款to pay a cheque||to honour a cheque W~2,J4=  
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支票退票to dishonour a cheque 2Wu`Dp;&l  
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拒付支票to refuse a cheque %8D>aS U  
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拒付支票to stop payment of a cheque <F(S_w62  
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提示要求付款to present for payment
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见票即付持票人payable to bearer Z$g'h1,zW  
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支付指定人payable to order MZ&.{SY7  
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已过期||无效out of date||stale >\^oCbqF}~  
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请给出票人R/D||refer to drawer <Vk}U   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S9P({iZK  
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文字与数字不一致words and figures differ yna!L@ *@,  
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支票 u9|Eos i  
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时间已过account closed G#e]J;   
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更改处应加盖印章alterations require initials AV2Jl"1)z  
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时间已过effects not cleared  ..E_M$}  
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停止付款payment stopped +58^{_k+%  
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支票毁损cheque mutilated ]Ss63Vd  
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汇款||寄钱to remit||to send money gizY4~ j  
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寄票供取款||支票支付to send a cheque for payment Cj3Xp~  
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寄款人a remitter jrN 5l1np  
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收款人a remittee .Qn
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国外汇票foreign Bill )E=B;.FH  
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国内汇票inland Bill N)
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跟单汇票documentary bill gM1:*YK  
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空头汇票accommodation bill  !vl1#@  
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原始汇票original bill jzDPn<WQ  
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改写||换新票据renewed bill Bt:M^b^   
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即期汇票sight bill||bill on demand ;+f(1=x  
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…days after date||…days after date…日后付款 *yI((G/  
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…months after date||…months after date…月后付款 gEVoY,}/-U  
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见票后…日付款…days after sight||…days sight p0Ij4   
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见票后…月付款…months after sight||…months sight 9~f RYA*  
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同组票据set of bills R<h:>.M  
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单张汇票sola of exchange||sole of exchange B$97"$#u  
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远期汇票usance bill||bill at usance P ]4u`&  
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长期汇票long bill rJd-
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短期汇票short bill kf",/?s2Z  
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逾期汇票overdue bill l=&Va+K  
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宽限日期days of grace y=y#*yn&  
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电汇telegraphic transfer （T.T） R?,XSJ  
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邮汇postal order||postal note （Am.）||post office order||money order Q S.w#"X[  
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本票promissory note （P/N） tj!~7lo  
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押汇负责书||押汇保证书letter of hypothecation Xu5^ly8p9q  
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副保||抵押品||付属担保物collateral security &uTK@ G+  
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担保书trust receipt||letter of indemnity {{4Sgb  
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承兑||认付acceptance M6b6lhg  
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单张承兑general acceptance XFN4m
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有条件承兑qualified acceptance W[tX%B  
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附条件认付conditional acceptance rwou[QU  
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部分认付partial acceptance   jPNm $Y1