[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。   \4C[<Gbx$(  
会计报表statement of account MxKTKBxQ  
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往来帐目account current woBx609Aak  
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现在往来帐||存款额current accout %%>nM'4<  
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销货帐account sales e"NP]_vh,  
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共同计算帐项joint account Gsb^gd  
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未决帐项outstanding account gkA_<,38  
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贷方帐项credit account||creditor account oZd3H  
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借方帐项debit account||debtor account :Q]"dbY^  
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应付帐||应付未付帐account payable (tg9"C  
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应收帐||应收未收帐account receivable VwPoQ9pIS  
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新交易||新帐new account M\{\WyeX  
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未决帐||老帐old account :W1?t*z:[  
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现金帐cash account Rk3 bZvj3  
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流水帐running account A`Y^qXFb`  

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暂记帐||未定帐suspense account B\)Te9k'  
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过期帐||延滞帐overdue account||pastdue account n-"(~  
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杂项帐户sundry account T[k$[  
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详细帐单||明细表detail account /[FDiJH2  
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呆帐bad account ?1JY6v]h4  
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会计项目title of account bAZoi0LR  
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会计薄||帐薄account-book T3{~f  
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营业报告书||损益计算表account of budiness||business report 'lA}E  
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借贷细帐||交验帐account rendered c.IUqin  
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明细帐account stated s;OGb{H7  
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与…银行开立一户头to open an account with 7 mCf*|  
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与…银行建立交易to keep account with 8>eYM  
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继续记帐to keep account ,^?g\&f(  
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与…有交易to have an account with f%o[eW#  
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作成会计帐||有往来帐项to make out an account with =SLG N`m3  
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清算||清理债务to make up an account 6v3l^~kc'  
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清洁帐目||与…停止交易to close ones account with kFp^?+WI%H  
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结帐to close an account hE {";/}J  
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清理未付款to ask an account||to demand an account A,_O=hA2I  
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结清差额to balance the account with ck{S  
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清算to settle an account||to liquidate an account||to square an account <4G y~?  
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审查帐目||监查帐目to audit an account I*N"_uKU  
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检查帐目to examine an account s9+):,dKP  
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转入A的帐户to charge the amount to As account s0' haU  
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以计帐方式付款to pay on account 3l<qcKKc  
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代理某人||为某人on ones account||on account of one K2Abu?  
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为自己计算||独立帐目on ones own account 1k6asz^T  
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由某人收益并负风险on ones account and risk||for ones account and risk ;F258/J  
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由某人负担for ones account||for account of one 3tf_\E+mIi  
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按某人指示||列入某人帐户by order and for account of one !tTv$L>  
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列入5月份帐目for May account nKGQU,C  
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编入某中帐项下to pass to the account of||to place to the account of anW['!T9{s  
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寄出清算书to send in an account||to send in render an account <}WSYK,zUY  
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支票薄cheque book W]eILCo
 
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支票陈票人cheque drawer & $|~",  
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持票人cheque holder .fzyA5@l  
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不记名支票cheque to bearer||bearer cheque 1SjVj9{:  
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记名支票||认人支票cheque to order 0\!Bh^++1  
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到期支票antedated cheque OF<:BaRs/  
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未到期支票postdated cheque nq?+b >//
 
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保付支票certified cheque w aniCEo  
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未获兑现支票，退票returned cheque ~Zsj@d  
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横线支票crossed cheque <9>L^GgXA  
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普通横线general crossing 7Q{&L#;  
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特别横线special crossing S".|j$  
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空白支票blank cheque %62|dhl6  
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失效支票，过期支票stale cheque SLP$|E;  
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普通支票open cheque |7|'JTy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9r\p4_V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oSY JXs  

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支票换现金||兑现to cash a cheque [D|Uwq  
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清理票款to clear a cheque c;b<z|}z  
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保证兑现to certify a cheque meB9:w[m  
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填写支票数额to fill up a cheque "OP$n-*@%  
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支票上划线to cross a cheque qoQ,3 &<  
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开发支票to make out a cheque |.~2C14[  
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签发支票，开立支票to draw a cheque||to issue a cheque =;8q `  
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透支支票to overdraw a cheque Ov:U3P?%  
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背书支票to endorse a cheque X=Y>9  
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请付票款||清付票款to pay a cheque||to honour a cheque (=53WbOh/t  
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支票退票to dishonour a cheque Ip,0C8T`Q  
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拒付支票to refuse a cheque I} ]s(  
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拒付支票to stop payment of a cheque nza^<DlS  
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提示要求付款to present for payment 4y9n,~Qgw  

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见票即付持票人payable to bearer ps]s Tw  
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支付指定人payable to order p~u11rH  
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已过期||无效out of date||stale dLu3C-.(  
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请给出票人R/D||refer to drawer ^sVB:?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y]1b39O  
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文字与数字不一致words and figures differ K5q9u-7  
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支票 mH} 1Zy  
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时间已过account closed  ^'c[HVJ  
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更改处应加盖印章alterations require initials 8U>f/dxLOO  
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时间已过effects not cleared h"G#} C]  
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停止付款payment stopped ]\<^rEU  
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支票毁损cheque mutilated vr D]o1F  
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汇款||寄钱to remit||to send money H)5v X+9D  
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寄票供取款||支票支付to send a cheque for payment 8D U|j-I8  
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寄款人a remitter X rVF %  
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收款人a remittee {re<S<j&  
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国外汇票foreign Bill ) )q4Rh  
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国内汇票inland Bill /[iqga =  
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跟单汇票documentary bill )B86  
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空头汇票accommodation bill ykv,>nSXLL  
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原始汇票original bill
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改写||换新票据renewed bill (,wIbwa  
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即期汇票sight bill||bill on demand ;by`[)  
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…days after date||…days after date…日后付款 xx`xDD  
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…months after date||…months after date…月后付款 $9!2c/  
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见票后…日付款…days after sight||…days sight cI~uI'  
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见票后…月付款…months after sight||…months sight >/@wht4- j  
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同组票据set of bills y:t@X
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单张汇票sola of exchange||sole of exchange }HB>Zb5  
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远期汇票usance bill||bill at usance @d&(*9Y  
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长期汇票long bill K/xn4N_UX  
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短期汇票short bill oT76)O  
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逾期汇票overdue bill &B1j,$NRc  
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宽限日期days of grace #`Af  
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电汇telegraphic transfer （T.T） Dj?8
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邮汇postal order||postal note （Am.）||post office order||money order (,nQ7,2EX  
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本票promissory note （P/N） pc/x&VY%  
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押汇负责书||押汇保证书letter of hypothecation rY?]pMp  
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副保||抵押品||付属担保物collateral security 1U)U{i7j  
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担保书trust receipt||letter of indemnity *XUJv
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承兑||认付acceptance i C)+5L#'  
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单张承兑general acceptance pyw]ydB  
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有条件承兑qualified acceptance  l;;,[xhq  
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附条件认付conditional acceptance *Uw"`l  
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部分认付partial acceptance   X:#}E7]j