[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。   5$G??="K  
会计报表statement of account g4qdm{BL  
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往来帐目account current ^E?V+3mV  
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现在往来帐||存款额current accout HaN_}UMP  
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销货帐account sales ]M"'qC3g  
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共同计算帐项joint account L;t~rW!1  
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未决帐项outstanding account l5nDt$Ex  
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贷方帐项credit account||creditor account R'HA>?D  
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借方帐项debit account||debtor account A+E@OOw*~  
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应付帐||应付未付帐account payable Y rnqi-P  
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应收帐||应收未收帐account receivable 7f,WzvV  
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新交易||新帐new account ,]qX_`qF  
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未决帐||老帐old account 4ux5G`oL  
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现金帐cash account c)fp;^  
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流水帐running account B`EgL/Wg[  
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暂记帐||未定帐suspense account >AFp O*q"  
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过期帐||延滞帐overdue account||pastdue account @1Lc`;Wd  
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杂项帐户sundry account S`
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详细帐单||明细表detail account NZP,hAUK,  
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呆帐bad account Ts6X:D4,  
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会计项目title of account --sb ;QG  
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会计薄||帐薄account-book )v0vdAh'b  
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营业报告书||损益计算表account of budiness||business report +Z*%,m=N(  
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借贷细帐||交验帐account rendered -AQX-[
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明细帐account stated P0=F9`3wb  
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与…银行开立一户头to open an account with 8>9+w/DL  
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与…银行建立交易to keep account with .
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继续记帐to keep account  r "R\  
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与…有交易to have an account with 4Q5v8k=  
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作成会计帐||有往来帐项to make out an account with xo$ZPnf(zv  
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清算||清理债务to make up an account ./d (@@  
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清洁帐目||与…停止交易to close ones account with ?*4zNhL  
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结帐to close an account i*<,@*  
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清理未付款to ask an account||to demand an account e9d~Xi16KY  
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结清差额to balance the account with 
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清算to settle an account||to liquidate an account||to square an account m"*:XfOL  
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审查帐目||监查帐目to audit an account zin,yJ  
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检查帐目to examine an account jK=[   
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转入A的帐户to charge the amount to As account z+b~#f3  
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以计帐方式付款to pay on account PT;$@q8  
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代理某人||为某人on ones account||on account of one 4Z_.Jdu w  

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为自己计算||独立帐目on ones own account c|7Pnx%gT  
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由某人收益并负风险on ones account and risk||for ones account and risk vl#/8]0!  
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由某人负担for ones account||for account of one $OT:J  
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按某人指示||列入某人帐户by order and for account of one 4
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列入5月份帐目for May account w Bl=]BW!%  
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编入某中帐项下to pass to the account of||to place to the account of WDZEnauE  
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寄出清算书to send in an account||to send in render an account ?*T`a oB  
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支票薄cheque book &8;mcM//4  
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支票陈票人cheque drawer ?FA:K0H?zl  
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持票人cheque holder cZw Q{9>  

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不记名支票cheque to bearer||bearer cheque 6G( k{S  
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记名支票||认人支票cheque to order Y`M.hYBXk  
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到期支票antedated cheque N%T-Q9k  
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未到期支票postdated cheque (Q@m;i>  
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保付支票certified cheque [0 W^|=#K  
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未获兑现支票，退票returned cheque I\[*vgjm3G  
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横线支票crossed cheque ~:JKXa?  
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普通横线general crossing tmm\V7sJ  
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特别横线special crossing Uqkh@-6-  
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空白支票blank cheque B$7lL
  
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失效支票，过期支票stale cheque K<V(h#(.@  
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普通支票open cheque Muarryh}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !FO92 P16  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BL]^+KnP  
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支票换现金||兑现to cash a cheque /Fk0j
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清理票款to clear a cheque (spX3n%p  
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保证兑现to certify a cheque U~7.aZHPx3  
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填写支票数额to fill up a cheque CNP?i(Rk  

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支票上划线to cross a cheque D:){T>  
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开发支票to make out a cheque Xf#uK\f  
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签发支票，开立支票to draw a cheque||to issue a cheque 23Eg|Xk  
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透支支票to overdraw a cheque xXLKL6F(\  
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背书支票to endorse a cheque ;m;wSp  
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请付票款||清付票款to pay a cheque||to honour a cheque <$ '#@jW  
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支票退票to dishonour a cheque oq;}q  
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拒付支票to refuse a cheque `(16_a  
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拒付支票to stop payment of a cheque UlQ}   
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提示要求付款to present for payment K@W~  
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见票即付持票人payable to bearer ,{YC|uB  
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支付指定人payable to order v82@']IN  
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已过期||无效out of date||stale `\#Qr|GC  
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请给出票人R/D||refer to drawer vO <;Gnh~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ho*S>Y  
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文字与数字不一致words and figures differ h]G}E9\l  
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支票 (S1$g ~t;  
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时间已过account closed 7dN]OUdi  
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更改处应加盖印章alterations require initials pHKj*Y  
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时间已过effects not cleared aRj3TtFh  
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停止付款payment stopped u=k\]W-  
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支票毁损cheque mutilated m6aoh^I  
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汇款||寄钱to remit||to send money Nf1) 5  
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寄票供取款||支票支付to send a cheque for payment wf<uG|90  
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寄款人a remitter [ZDJs`h!`  
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收款人a remittee hq(3%- 7&  
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国外汇票foreign Bill |0A n|18  
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国内汇票inland Bill $aG]V-M>  
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跟单汇票documentary bill 9CUMqaY2  
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空头汇票accommodation bill r3 pfG  
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原始汇票original bill g)u2  
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改写||换新票据renewed bill *l_1T4]S  
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即期汇票sight bill||bill on demand ww+XE2,  
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…days after date||…days after date…日后付款 r{p?aG  
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…months after date||…months after date…月后付款 ++Az~{W7  
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见票后…日付款…days after sight||…days sight >:KPvq!0  
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见票后…月付款…months after sight||…months sight oA_AnD?G+  
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同组票据set of bills p.8G]pS  
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单张汇票sola of exchange||sole of exchange e,:@c3I  
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远期汇票usance bill||bill at usance @i6D&e=  
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长期汇票long bill  1=W>zC  
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短期汇票short bill .VTHZvyn  
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逾期汇票overdue bill F0Rk[GM
 
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宽限日期days of grace H }</a%y  
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电汇telegraphic transfer （T.T） OC"W=[Myl  
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邮汇postal order||postal note （Am.）||post office order||money order ;Fp"]z!Qh+  
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本票promissory note （P/N） Yl>@(tu)|  
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押汇负责书||押汇保证书letter of hypothecation A4 o'EQ?~  
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副保||抵押品||付属担保物collateral security SP5/K3t-*  
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担保书trust receipt||letter of indemnity nuhKM.a{  
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承兑||认付acceptance W[w8@OCNf  
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单张承兑general acceptance f{k2sU*uBE  
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有条件承兑qualified acceptance $(.[b][S  
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附条件认付conditional acceptance gKn"e|A  
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部分认付partial acceptance   >&Y8
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