[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。   < =IFcN  
会计报表statement of account A,!-{/wc  
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往来帐目account current TWX.D`W  
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现在往来帐||存款额current accout E!F^H^~$8  
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销货帐account sales !5!<C,U  
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共同计算帐项joint account 1xvu<|F  
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未决帐项outstanding account 19#\+LWA  

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贷方帐项credit account||creditor account %a7$QF]  
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借方帐项debit account||debtor account NHE18_v5  
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应付帐||应付未付帐account payable RM/ 0A|  
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应收帐||应收未收帐account receivable /mZE/>&~,  
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新交易||新帐new account @(lh% @hO  
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未决帐||老帐old account 1 -b_~DF  
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现金帐cash account 3(UVg!t  
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流水帐running account [-x7_=E#  
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暂记帐||未定帐suspense account dF2RH)U d  
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过期帐||延滞帐overdue account||pastdue account 6MI8zRX  
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杂项帐户sundry account K,UMqAmk  
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详细帐单||明细表detail account :gC#hmm^  
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呆帐bad account ch]29  
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会计项目title of account Xf mwVjy  
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会计薄||帐薄account-book J8D,ZfPN`d  
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营业报告书||损益计算表account of budiness||business report ?%kV?eu'  
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借贷细帐||交验帐account rendered ~{gqs uCCL  
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明细帐account stated |&jXp%4T  
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与…银行开立一户头to open an account with t>sE x:  
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与…银行建立交易to keep account with -{_PuJ "  
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继续记帐to keep account GH xp7H  
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与…有交易to have an account with {_dvx*M  
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作成会计帐||有往来帐项to make out an account with l@:0e]8|o  
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清算||清理债务to make up an account 8.~kK<)!  
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清洁帐目||与…停止交易to close ones account with bJ;'`sw1  
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结帐to close an account >"<Wjr8W!$  
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清理未付款to ask an account||to demand an account 4H<lm*!^  
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结清差额to balance the account with Xs?o{]Fe  
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清算to settle an account||to liquidate an account||to square an account I!?}jo3  
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审查帐目||监查帐目to audit an account e 3TI|e_  
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检查帐目to examine an account +?!(G}5  
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转入A的帐户to charge the amount to As account _ORvo{[:  
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以计帐方式付款to pay on account E\,
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代理某人||为某人on ones account||on account of one ^ovR7+V  
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为自己计算||独立帐目on ones own account (*)hD(C5  
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由某人收益并负风险on ones account and risk||for ones account and risk & 9 ?\b7  
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由某人负担for ones account||for account of one 46&/geh r  
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按某人指示||列入某人帐户by order and for account of one  YVanW  
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列入5月份帐目for May account pD#rnp>WWt  
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编入某中帐项下to pass to the account of||to place to the account of ah+iZ}E%  
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寄出清算书to send in an account||to send in render an account _8_R 1s  
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支票薄cheque book "mvt>X  
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支票陈票人cheque drawer 76h ,]xi  
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持票人cheque holder Q:k}Jl  
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不记名支票cheque to bearer||bearer cheque !\.pq 2  
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记名支票||认人支票cheque to order iN8zo:&Z  
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到期支票antedated cheque ieCEo|b  

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未到期支票postdated cheque mQ26K~  
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保付支票certified cheque hVAn>_(  
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未获兑现支票，退票returned cheque peuZ&yK+"  
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横线支票crossed cheque xvl#w  
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普通横线general crossing VfC<WVYiZ  
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特别横线special crossing /saIs%(fU  
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空白支票blank cheque JZ*/,|1}EC  
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失效支票，过期支票stale cheque \[_t]'p  
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普通支票open cheque (\hx` Yh=>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {V$|3m>:*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G"U9E5O  
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支票换现金||兑现to cash a cheque >WQMqQ^t@  

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清理票款to clear a cheque N~d?WD\^  
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保证兑现to certify a cheque % X+:o]T  
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填写支票数额to fill up a cheque ]kG"ubHV?h  
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支票上划线to cross a cheque 4(~L#}:r!  
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开发支票to make out a cheque pV +|o.<C  
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签发支票，开立支票to draw a cheque||to issue a cheque i]y<|W)Q3  
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透支支票to overdraw a cheque z^q0/'  
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背书支票to endorse a cheque GT!M[*[  
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请付票款||清付票款to pay a cheque||to honour a cheque gX}8#O.K$  
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支票退票to dishonour a cheque %lx!.G  
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拒付支票to refuse a cheque ]^n7  
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拒付支票to stop payment of a cheque 9y8&9<#  

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提示要求付款to present for payment :&rt)/I  
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见票即付持票人payable to bearer L>&t|T2  
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支付指定人payable to order f#"J]p  
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已过期||无效out of date||stale SC!RbW@3  
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请给出票人R/D||refer to drawer G1tY)_-8[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k[YS8g-Q  
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文字与数字不一致words and figures differ w\u=)3qyVV  
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支票 *?>T,gx}  
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时间已过account closed ^_W#+>&--  
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更改处应加盖印章alterations require initials c )g\/  
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时间已过effects not cleared FUb\e-Q=  
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停止付款payment stopped 'ya{9EdlT  
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支票毁损cheque mutilated xml7Uarc  
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汇款||寄钱to remit||to send money iC~^)-~H=w  
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寄票供取款||支票支付to send a cheque for payment i$#;Kpb`^  
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寄款人a remitter "m8^zg hL  
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收款人a remittee M"Hf :9Rk  
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国外汇票foreign Bill R+z2}}Z!`  
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国内汇票inland Bill U9 s&  
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跟单汇票documentary bill _J#zY-j  
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空头汇票accommodation bill ML 9' |  
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原始汇票original bill T&bYa`f]  
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改写||换新票据renewed bill d7y[0<xM  
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即期汇票sight bill||bill on demand WpP}stam/  
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…days after date||…days after date…日后付款 b8t7u  
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…months after date||…months after date…月后付款 T7%S # 0,p  
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见票后…日付款…days after sight||…days sight K69'6?#  
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见票后…月付款…months after sight||…months sight {JT&w6Jz  
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同组票据set of bills qyTU8Wp  

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单张汇票sola of exchange||sole of exchange /([kh~a  
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远期汇票usance bill||bill at usance Ti5-6%~&  
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长期汇票long bill I\ob7X'Xu!  
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短期汇票short bill Y$_B1_  
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逾期汇票overdue bill q_58;Bv  
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宽限日期days of grace ~9@UjQ^)F  
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电汇telegraphic transfer （T.T） XSLFPTDEc  
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邮汇postal order||postal note （Am.）||post office order||money order KZf+MSq? B  
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本票promissory note （P/N） nu%*'
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押汇负责书||押汇保证书letter of hypothecation &};zvo~P.  
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副保||抵押品||付属担保物collateral security f!X[c?Xy"  
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担保书trust receipt||letter of indemnity -QNh  
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承兑||认付acceptance }jPSU
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单张承兑general acceptance :ShT|n7  
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有条件承兑qualified acceptance +=)+'q]S  
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附条件认付conditional acceptance a 1*p*dM#  
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部分认付partial acceptance   u ^RxD^=L