[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。   $Va]vC8?  
会计报表statement of account Zm; +Ku>  
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往来帐目account current o. V0iS]  
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现在往来帐||存款额current accout K&D}!.~/  
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销货帐account sales S!I <m&Cgc  
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共同计算帐项joint account w
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未决帐项outstanding account (y+5d00  
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贷方帐项credit account||creditor account VU+s7L0  
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借方帐项debit account||debtor account ,~N+?k_  
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应付帐||应付未付帐account payable W'
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应收帐||应收未收帐account receivable Zz)oMw  
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新交易||新帐new account Uo[5V|>X6  
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未决帐||老帐old account :V-}Sde  
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现金帐cash account )|^<w oli,  
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流水帐running account +uiH0iGS  
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暂记帐||未定帐suspense account ZRq}g:  
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过期帐||延滞帐overdue account||pastdue account & Dl
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杂项帐户sundry account 09;'z  
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详细帐单||明细表detail account t?H;iBrpxd  
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呆帐bad account 8J?`_  
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会计项目title of account jc~*#\N  
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会计薄||帐薄account-book )I-?zyL  
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营业报告书||损益计算表account of budiness||business report ot<o&  
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借贷细帐||交验帐account rendered :#htOsP  
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明细帐account stated 4_0/]:~5  
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与…银行开立一户头to open an account with J9c3d~YW  
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与…银行建立交易to keep account with 4 Wd5Goe:  
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继续记帐to keep account Tv)y }  
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与…有交易to have an account with &B0&183  
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作成会计帐||有往来帐项to make out an account with G-?9;w'@  
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清算||清理债务to make up an account <@!kR$ Rd  
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清洁帐目||与…停止交易to close ones account with JP*mQzZL  
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结帐to close an account U)]n
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清理未付款to ask an account||to demand an account pAmI ](  
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结清差额to balance the account with Ayt!a+J  
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清算to settle an account||to liquidate an account||to square an account ,#OG/r-H  
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审查帐目||监查帐目to audit an account M=_CqK*  
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检查帐目to examine an account ZM`_P!G  
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转入A的帐户to charge the amount to As account O G}&%NgH  
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以计帐方式付款to pay on account 4FdH:os  
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代理某人||为某人on ones account||on account of one Xrn~]P7  
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为自己计算||独立帐目on ones own account 5]%kWV>  
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由某人收益并负风险on ones account and risk||for ones account and risk iO`f{?b  
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由某人负担for ones account||for account of one x#j_}L!V;  
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按某人指示||列入某人帐户by order and for account of one kk#d-! $[  
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列入5月份帐目for May account O0RQ}~$'m  
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编入某中帐项下to pass to the account of||to place to the account of GssoT<Y)Z  
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寄出清算书to send in an account||to send in render an account ']x]X,  
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支票薄cheque book u}_q'=<\  
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支票陈票人cheque drawer UqbE  
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持票人cheque holder b-XBs7OAx  
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不记名支票cheque to bearer||bearer cheque S 1JB]\  
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记名支票||认人支票cheque to order wqsnyP/m  
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到期支票antedated cheque '_8Vay~  
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未到期支票postdated cheque h 9/68Gc?6  
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保付支票certified cheque 0@KBQv"v  
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未获兑现支票，退票returned cheque $xqphhBg  
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横线支票crossed cheque s_|wvOW)'  
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普通横线general crossing :&]%E/  
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特别横线special crossing >13=4S  
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空白支票blank cheque *E>YLkg]  
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失效支票，过期支票stale cheque X~x]VKr/  
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普通支票open cheque *fx<>aK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }b44^iL$9y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \Ew2@dF{O  
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支票换现金||兑现to cash a cheque H|Eu,eq-E  
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清理票款to clear a cheque Lz4iLLP  
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保证兑现to certify a cheque ~;{)S}U@R  
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填写支票数额to fill up a cheque M6?*\9E  
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支票上划线to cross a cheque Z_S~#[\7^]  
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开发支票to make out a cheque o-R ;EbL  
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签发支票，开立支票to draw a cheque||to issue a cheque a(bgPkPP
  
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透支支票to overdraw a cheque JVU:`
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背书支票to endorse a cheque n pBpYtG  
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请付票款||清付票款to pay a cheque||to honour a cheque J-hP4t&x  
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支票退票to dishonour a cheque F.K7w  
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拒付支票to refuse a cheque dtr8u  
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拒付支票to stop payment of a cheque 5nQ*%u\$Z  
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提示要求付款to present for payment \_qiUvPf\  
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见票即付持票人payable to bearer t=Tu-2,k  
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支付指定人payable to order lt[{u$  
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已过期||无效out of date||stale '/G.^Zl 9  
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请给出票人R/D||refer to drawer KpA i
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LcI,Dy|P  
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文字与数字不一致words and figures differ HeCQF=
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支票 hlWTsi4N  
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时间已过account closed ^(r?k_i/  
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更改处应加盖印章alterations require initials ]#z^G  
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时间已过effects not cleared hosw :%  
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停止付款payment stopped }D-h=,];  
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支票毁损cheque mutilated 4RTuy+ M  
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汇款||寄钱to remit||to send money <1cYz\/!M  
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寄票供取款||支票支付to send a cheque for payment ?~s,O$o  
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寄款人a remitter rw/WD(  
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收款人a remittee 5RD\XgyN]  
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国外汇票foreign Bill Yz4)Q1  
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国内汇票inland Bill oU[Ba8qh  
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跟单汇票documentary bill 0*0]RC5?  
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空头汇票accommodation bill FrXFm+8 F  
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原始汇票original bill 7 $AEh+f  
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改写||换新票据renewed bill r,F ~Vwa}  
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即期汇票sight bill||bill on demand DL0jA/f  
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…days after date||…days after date…日后付款 fT9z 4[M  
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…months after date||…months after date…月后付款 X]up5tk~  
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见票后…日付款…days after sight||…days sight [>+}2-#  
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见票后…月付款…months after sight||…months sight P%HvL4R  
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同组票据set of bills v,6  
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单张汇票sola of exchange||sole of exchange QUa_gYp0v  
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远期汇票usance bill||bill at usance ERSo&8  
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长期汇票long bill q:Lw!'Zh  
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短期汇票short bill 8)I,WWj  
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逾期汇票overdue bill T(UdV]~]"  
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宽限日期days of grace ZM)YRdh  
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电汇telegraphic transfer （T.T） bcgh}D  
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邮汇postal order||postal note （Am.）||post office order||money order UdBP2lGd  
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本票promissory note （P/N） f<!3vA
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押汇负责书||押汇保证书letter of hypothecation B o@B9/ABv  

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副保||抵押品||付属担保物collateral security dV{N,;z  
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担保书trust receipt||letter of indemnity u _0&`zq  
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承兑||认付acceptance eURy]  
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单张承兑general acceptance 4JlB\8rc  
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有条件承兑qualified acceptance 2LpJxV  
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附条件认付conditional acceptance
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部分认付partial acceptance   e}qG _*