[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。   f*0[[J0]  
会计报表statement of account KWLI7fTgj$  
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往来帐目account current q#xoM1  
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现在往来帐||存款额current accout _<+!  
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销货帐account sales YiTiJ9jf  
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共同计算帐项joint account ,ZHIXylZ  
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未决帐项outstanding account +g(>]!swb  
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贷方帐项credit account||creditor account 2`9e20  
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借方帐项debit account||debtor account -,)&?S  
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应付帐||应付未付帐account payable >gRb.-{ux  
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应收帐||应收未收帐account receivable ]0p] u d&  
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新交易||新帐new account J&CA#Bg:w  
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未决帐||老帐old account J~Uq'1?  
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现金帐cash account ~_6~Fi  
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流水帐running account 1Bp?HyCR  
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暂记帐||未定帐suspense account ?*cr|G$r[  
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过期帐||延滞帐overdue account||pastdue account KG<. s<  
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杂项帐户sundry account yAD-sy +/  
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详细帐单||明细表detail account NH9"89]E  
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呆帐bad account =Ot|d #_  
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会计项目title of account jKr\mb  
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会计薄||帐薄account-book Q~k5 }n8  
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营业报告书||损益计算表account of budiness||business report W_.WMbT  
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借贷细帐||交验帐account rendered VOJA}$  
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明细帐account stated G+7#!y Y  
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与…银行开立一户头to open an account with d!{]C
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与…银行建立交易to keep account with ylm #Xa  
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继续记帐to keep account -wa"
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与…有交易to have an account with PctXh, =  
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作成会计帐||有往来帐项to make out an account with ?wP /l  
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清算||清理债务to make up an account hCBre5  
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清洁帐目||与…停止交易to close ones account with a[Nm< qV05  
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结帐to close an account |'Z+`HI  
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清理未付款to ask an account||to demand an account J}NMF#w/;  
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结清差额to balance the account with }.a{;{y  
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清算to settle an account||to liquidate an account||to square an account )T6:@n^]h  
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审查帐目||监查帐目to audit an account #{*5rKiL  
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检查帐目to examine an account 3[j,d]\|  
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转入A的帐户to charge the amount to As account Nw9@
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以计帐方式付款to pay on account i=L 86Ks  
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代理某人||为某人on ones account||on account of one XHxJzYMc  
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为自己计算||独立帐目on ones own account t{>#)5Pqv  
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由某人收益并负风险on ones account and risk||for ones account and risk %%F,G  
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由某人负担for ones account||for account of one 4qQE9fxdY  
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按某人指示||列入某人帐户by order and for account of one `v@Z|rv
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列入5月份帐目for May account (u^8=#  
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编入某中帐项下to pass to the account of||to place to the account of  A +=#  
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寄出清算书to send in an account||to send in render an account %19~9Tw  
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支票薄cheque book tvf5b8(Y-  
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支票陈票人cheque drawer  5k@T{  
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持票人cheque holder ZnJJ-zP  
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不记名支票cheque to bearer||bearer cheque 34X]b[^  
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记名支票||认人支票cheque to order tK[o"?2y  
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到期支票antedated cheque @67GVPcxl  
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未到期支票postdated cheque  -fV\JJ  
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保付支票certified cheque 0FE_><e  
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未获兑现支票，退票returned cheque Gh.?6kuh  
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横线支票crossed cheque 88<d<)7t  
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普通横线general crossing (=WbLNBS  
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特别横线special crossing KztQT9kY  
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空白支票blank cheque U[Sh){4j  
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失效支票，过期支票stale cheque 'AWWdz  
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普通支票open cheque {S-M]LE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b@=H$"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yK9EH
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支票换现金||兑现to cash a cheque ar 
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清理票款to clear a cheque *kZH~]  
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保证兑现to certify a cheque  q^6#.}  
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填写支票数额to fill up a cheque =d<~
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支票上划线to cross a cheque {*g{9`   
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开发支票to make out a cheque (nBh6u*  
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签发支票，开立支票to draw a cheque||to issue a cheque 65U\;Ew  
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透支支票to overdraw a cheque @q>#]8  
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背书支票to endorse a cheque ^ T`T?*h  
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请付票款||清付票款to pay a cheque||to honour a cheque /zQx}U)TP  
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支票退票to dishonour a cheque U7g,@/Qx  
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拒付支票to refuse a cheque a+O?bO  
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拒付支票to stop payment of a cheque car|&b
 
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提示要求付款to present for payment =(P$P   
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见票即付持票人payable to bearer N'l
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支付指定人payable to order B`3z(a92S  
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已过期||无效out of date||stale dWi.V?K4z  
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请给出票人R/D||refer to drawer +7 j/.R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =;)=,+V~q  
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文字与数字不一致words and figures differ n+<  
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支票 /n$R-Q  
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时间已过account closed 1~2+w]-kU  
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更改处应加盖印章alterations require initials M)wNu  
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时间已过effects not cleared K)Z~ iBRM  
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停止付款payment stopped I.~=\%Z{  
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支票毁损cheque mutilated jG}nOI  
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汇款||寄钱to remit||to send money d#ab"&$bv  
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寄票供取款||支票支付to send a cheque for payment B(eiRr3  
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寄款人a remitter Su +<mW  
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收款人a remittee ]1h9:PF  
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国外汇票foreign Bill 9 *v14c%  
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国内汇票inland Bill i_`Po%   
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跟单汇票documentary bill 'fzJw  
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空头汇票accommodation bill GFnwj<V+{  
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原始汇票original bill {8%KO1xB  
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改写||换新票据renewed bill Vy=+G~  
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即期汇票sight bill||bill on demand wjOJn]  
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…days after date||…days after date…日后付款 (~"#=fs.L  
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…months after date||…months after date…月后付款 &v:[+zw  
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见票后…日付款…days after sight||…days sight Zl cEeG  
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见票后…月付款…months after sight||…months sight .`&k`  
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同组票据set of bills q$<VLrx  
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单张汇票sola of exchange||sole of exchange od&wfwk(  
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远期汇票usance bill||bill at usance ~*tn|?%  
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长期汇票long bill <(45(6fQ  
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短期汇票short bill "|E'E"_1  
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逾期汇票overdue bill xo!2GPD.  
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宽限日期days of grace n3\~H9  
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电汇telegraphic transfer （T.T） R)=){SI:1)  

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邮汇postal order||postal note （Am.）||post office order||money order 7gRR/&ZK  
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本票promissory note （P/N） Ns\};j?TU*  
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押汇负责书||押汇保证书letter of hypothecation 0W)|n9  
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副保||抵押品||付属担保物collateral security 9&Z+K'$=  
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担保书trust receipt||letter of indemnity C;_00EQ=  
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承兑||认付acceptance ffsF], _J  
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单张承兑general acceptance @c).&7  
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有条件承兑qualified acceptance p!\GJ a",  
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附条件认付conditional acceptance
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部分认付partial acceptance   {4)d