[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。   :aYbP,mE  
会计报表statement of account NWK+.{s>m  
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往来帐目account current >Q159
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现在往来帐||存款额current accout 7WuhYJbf  
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销货帐account sales y'gIx*6B@  
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共同计算帐项joint account "qb1jv#to  
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未决帐项outstanding account _FG?zE  
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贷方帐项credit account||creditor account 5~AK+6Za  
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借方帐项debit account||debtor account !F@9xG  
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应付帐||应付未付帐account payable }p2YRTHx  
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应收帐||应收未收帐account receivable K'Gv+UC*6  
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新交易||新帐new account ^xB=d S~  
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未决帐||老帐old account H<hFA(M  

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现金帐cash account ;r**`O  
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流水帐running account 8IX:XDEQ  
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暂记帐||未定帐suspense account , [V#o-Z  
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过期帐||延滞帐overdue account||pastdue account % fv;C  
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杂项帐户sundry account @W{VT7w  
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详细帐单||明细表detail account qUZm6)p6[a  
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呆帐bad account "kYzgi  

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会计项目title of account e58  
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会计薄||帐薄account-book v#HaZT]u  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered \`nRgYSE  
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明细帐account stated )_MIUQ%  
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与…银行开立一户头to open an account with GaD]qeS-K  
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与…银行建立交易to keep account with ^KBE2C  
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继续记帐to keep account wR x5` @  
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与…有交易to have an account with RR%[]M#_T  
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作成会计帐||有往来帐项to make out an account with d%"?^ e  
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清算||清理债务to make up an account [i8,rOa7  
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清洁帐目||与…停止交易to close ones account with LX i?FQnLu  
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结帐to close an account ]h Dy]  
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清理未付款to ask an account||to demand an account Is87 9_Z  
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结清差额to balance the account with 5
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清算to settle an account||to liquidate an account||to square an account W Ie2j  
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审查帐目||监查帐目to audit an account qU'O4TWZ  
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检查帐目to examine an account rKP;T"?;  
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转入A的帐户to charge the amount to As account [@Db7]nG  
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以计帐方式付款to pay on account ++s=$D  
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代理某人||为某人on ones account||on account of one ' xO^2m+N;  
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为自己计算||独立帐目on ones own account DhQYjC[  
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由某人收益并负风险on ones account and risk||for ones account and risk mSWh'1]b.~  
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由某人负担for ones account||for account of one kEM5eY  
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按某人指示||列入某人帐户by order and for account of one BF*]l8p  
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列入5月份帐目for May account I_Q*uH.Y5  
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编入某中帐项下to pass to the account of||to place to the account of FFTh}>>  
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寄出清算书to send in an account||to send in render an account E(i<3U"4h[  
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支票薄cheque book V 0<>Xo%  
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支票陈票人cheque drawer PvzB, 2":  
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持票人cheque holder _kR,R"lh  
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不记名支票cheque to bearer||bearer cheque u!([m; x|  
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记名支票||认人支票cheque to order UR~9*`Z ,  
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到期支票antedated cheque kLK
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未到期支票postdated cheque J 4 yT|  
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保付支票certified cheque gB!K{ Io'  
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未获兑现支票，退票returned cheque |BD]K0  
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横线支票crossed cheque E
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普通横线general crossing RHo|&.B;+  
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特别横线special crossing ]p(jL7  
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空白支票blank cheque 36D-J)-Z  
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失效支票，过期支票stale cheque 8phcekh+  
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普通支票open cheque K;2tY+I  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N1ZHaZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )J+vmY~&  
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支票换现金||兑现to cash a cheque uY;-x~Z  
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清理票款to clear a cheque GeN8_i[  
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保证兑现to certify a cheque >G<AyS&z*  
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填写支票数额to fill up a cheque mPGF Y  
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支票上划线to cross a cheque Owalt4}C  
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开发支票to make out a cheque z%t>z9hU  
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签发支票，开立支票to draw a cheque||to issue a cheque pU)wxv [~  
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透支支票to overdraw a cheque 0o[p
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背书支票to endorse a cheque KcP86H52I  
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请付票款||清付票款to pay a cheque||to honour a cheque @Y*ONnl  
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支票退票to dishonour a cheque +](^gaDw<L  
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拒付支票to refuse a cheque SZH,I&8  
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拒付支票to stop payment of a cheque 3t[2Bd  
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提示要求付款to present for payment LnvC{#TFO  
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见票即付持票人payable to bearer 95>(NwST4  
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支付指定人payable to order  HE. `  
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已过期||无效out of date||stale "n:z("Q*  
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请给出票人R/D||refer to drawer T?:Vw laE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mu0
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文字与数字不一致words and figures differ B<J}YN  
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支票 l_FttN  
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时间已过account closed F#eZ
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更改处应加盖印章alterations require initials l4u_Z:<w  
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时间已过effects not cleared R}>xpU1  
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停止付款payment stopped DXl3  
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支票毁损cheque mutilated &eKnLGKD  
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汇款||寄钱to remit||to send money Y^Y |\0  
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寄票供取款||支票支付to send a cheque for payment 0sM{yGu=,  
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寄款人a remitter luRtuXn[8  
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收款人a remittee )0U VT[7  
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国外汇票foreign Bill `dekaRo  
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国内汇票inland Bill kk#%x#L[  
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跟单汇票documentary bill CC&opC  
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空头汇票accommodation bill 1c8Nr&Jl  
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原始汇票original bill =f0qih5.4  
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改写||换新票据renewed bill Sv3O${B|  
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即期汇票sight bill||bill on demand &JMp)zaI[  
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…days after date||…days after date…日后付款 8R|!$P  
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…months after date||…months after date…月后付款 DR]=\HQ  
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见票后…日付款…days after sight||…days sight u7||
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见票后…月付款…months after sight||…months sight $[f-{B{>*  
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同组票据set of bills EKu%I~eM  
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单张汇票sola of exchange||sole of exchange M'gGoH}B+q  
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远期汇票usance bill||bill at usance 2WO5Af%  
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长期汇票long bill JjMa
 

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短期汇票short bill 33},lNS|  
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逾期汇票overdue bill mNA=<O;i)'  
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宽限日期days of grace n }kn|To~  
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电汇telegraphic transfer （T.T） a%nf )-}|  
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邮汇postal order||postal note （Am.）||post office order||money order  Q}9!aB,  
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本票promissory note （P/N） 6gs0Vm  
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押汇负责书||押汇保证书letter of hypothecation xx@[ecW  
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副保||抵押品||付属担保物collateral security 1}_4C0h\'  
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担保书trust receipt||letter of indemnity /\{emE\]  
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承兑||认付acceptance P;`Awp?  
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单张承兑general acceptance ]Cs=EZr  
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有条件承兑qualified acceptance jddhX]>I  
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附条件认付conditional acceptance *c\XQy  
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部分认付partial acceptance   3G[|4v?[<_