[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。   m3,v&Z  
会计报表statement of account w,P2_xk`  
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往来帐目account current s*Fmu7o43  
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现在往来帐||存款额current accout @-W)(9kZ|  
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销货帐account sales {>~|xW  
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共同计算帐项joint account p_}OtS;  
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未决帐项outstanding account GB{%4)%6  
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贷方帐项credit account||creditor account \Q &Kd|  
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借方帐项debit account||debtor account ? 1_*ct=g9  
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应付帐||应付未付帐account payable jirxzj
  
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应收帐||应收未收帐account receivable p!HpqW  
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新交易||新帐new account -`A6K!W&~p  
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未决帐||老帐old account _57i[U r  
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现金帐cash account ;Q \Duj  
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流水帐running account zs WYV n]  
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暂记帐||未定帐suspense account f7\$r x  
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过期帐||延滞帐overdue account||pastdue account iz&)FuOr  
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杂项帐户sundry account gP?pfFhG  
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详细帐单||明细表detail account [Jwo,?w  
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呆帐bad account G D$o|l]\  
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会计项目title of account (~#{{Ja  
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会计薄||帐薄account-book &Y4S[-   
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营业报告书||损益计算表account of budiness||business report `O5wM\Z  
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借贷细帐||交验帐account rendered OWx-I\:  
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明细帐account stated oSq?.*w<  
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与…银行开立一户头to open an account with x-1RmL_%  
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与…银行建立交易to keep account with C-u'Me)H  
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继续记帐to keep account W8,4LxH  
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与…有交易to have an account with :{BD/6  
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作成会计帐||有往来帐项to make out an account with !LJEo>D  
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清算||清理债务to make up an account n/9.;9b$I  
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清洁帐目||与…停止交易to close ones account with Z uFk}R"x  
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结帐to close an account 4*Uzomb?q  
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清理未付款to ask an account||to demand an account nSy{{d  
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结清差额to balance the account with (;!92ct[?  
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清算to settle an account||to liquidate an account||to square an account OCW0$V6;D-  
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审查帐目||监查帐目to audit an account &u+l`F^Z  
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检查帐目to examine an account o|kiwr}Y  
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转入A的帐户to charge the amount to As account }]#&U
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以计帐方式付款to pay on account #Z. QMWq  
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代理某人||为某人on ones account||on account of one a`e'HQ  
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为自己计算||独立帐目on ones own account @ D,]v:  
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由某人收益并负风险on ones account and risk||for ones account and risk c>Tf@Aog>  
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由某人负担for ones account||for account of one skm~~JM^  
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按某人指示||列入某人帐户by order and for account of one o:'@|(&<  
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列入5月份帐目for May account })+iAxR  
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编入某中帐项下to pass to the account of||to place to the account of q`'m:{8  
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寄出清算书to send in an account||to send in render an account (mr*Thy`@  
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支票薄cheque book K?nQsT;3p  
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支票陈票人cheque drawer Jkv!]C  
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持票人cheque holder |}2/:f#Iz*  
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不记名支票cheque to bearer||bearer cheque >k ==7#P  
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记名支票||认人支票cheque to order ,
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到期支票antedated cheque );T&pm:C>  
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未到期支票postdated cheque n*ROlCxV  
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保付支票certified cheque _k :BY  
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未获兑现支票，退票returned cheque fN@ZJ~F%j  
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横线支票crossed cheque ~9OZRt[&  
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普通横线general crossing ps?su`  
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特别横线special crossing qO38vY){  
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空白支票blank cheque +)bn}L>Rl  
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失效支票，过期支票stale cheque yY!)2{F+  
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普通支票open cheque x_I*6?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D"-Wo}"8O'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O 9-`e  
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支票换现金||兑现to cash a cheque A`JE(cIz3  
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清理票款to clear a cheque q]C_idK=  
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保证兑现to certify a cheque V=5S=7 Z:  
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填写支票数额to fill up a cheque 3uxf n=E  

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支票上划线to cross a cheque &*'^
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开发支票to make out a cheque :j .:t  
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签发支票，开立支票to draw a cheque||to issue a cheque #:N#i  
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透支支票to overdraw a cheque X<.l(9$  
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背书支票to endorse a cheque 0SWqC@AR%  
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请付票款||清付票款to pay a cheque||to honour a cheque Kr'?h'F  
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支票退票to dishonour a cheque 1$Q[ %9  
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拒付支票to refuse a cheque EVZ1Z  
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拒付支票to stop payment of a cheque 2]9 2J  
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提示要求付款to present for payment ,{S $&g*  
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见票即付持票人payable to bearer csLbzDg  
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支付指定人payable to order c%hXj#;  
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已过期||无效out of date||stale <F&XT@  
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请给出票人R/D||refer to drawer 1;c>#20  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `
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文字与数字不一致words and figures differ L>
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支票 `W@jo~y<  
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时间已过account closed p.8  
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更改处应加盖印章alterations require initials xSM1b5=Pu  
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时间已过effects not cleared = 8`KGeP$  
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停止付款payment stopped :/5GHfyj  
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支票毁损cheque mutilated y> E:]#F  
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汇款||寄钱to remit||to send money 2p;I<C:Eo  
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寄票供取款||支票支付to send a cheque for payment L;M@]  
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寄款人a remitter S!$S'{f<  
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收款人a remittee j-**\.4a~  
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国外汇票foreign Bill |1A0YjOD  
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国内汇票inland Bill SYsO>`/ )  
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跟单汇票documentary bill d(RMD  
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空头汇票accommodation bill d&|5Rk ~  
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原始汇票original bill '4#NVXVQm  
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改写||换新票据renewed bill _](y<O^9yO  
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即期汇票sight bill||bill on demand jP}Ry=V/  
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…days after date||…days after date…日后付款 ;3& wO~lW  
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…months after date||…months after date…月后付款 Z{l`X#':  
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见票后…日付款…days after sight||…days sight Uy|!f]"?  
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见票后…月付款…months after sight||…months sight gG.+3=  
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同组票据set of bills Y^d#8^cP  
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单张汇票sola of exchange||sole of exchange Oi~Dio_?  
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远期汇票usance bill||bill at usance kt_O=  
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长期汇票long bill ?kV_!2U)'K  
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短期汇票short bill #7:ah  
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逾期汇票overdue bill k'e1ZAn  
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宽限日期days of grace TL$w~dY  
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电汇telegraphic transfer （T.T） h5aPRPUg  
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邮汇postal order||postal note （Am.）||post office order||money order ;Tq4!w'rH  
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本票promissory note （P/N） EUgKJ=jw  
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押汇负责书||押汇保证书letter of hypothecation &K=)YpT  
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副保||抵押品||付属担保物collateral security D^];6\=.i  
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担保书trust receipt||letter of indemnity @l_rB~  
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承兑||认付acceptance fv* $=m  
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单张承兑general acceptance \l5G   
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有条件承兑qualified acceptance ,^v_gc  
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附条件认付conditional acceptance (CYQ>)a  
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部分认付partial acceptance   K[9P{0hA