[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。   :CqR1_ n%  
会计报表statement of account kXdXyq  
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往来帐目account current J>+\a1{  
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现在往来帐||存款额current accout g?iZ RM  
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销货帐account sales 8B+C[Q:+'  
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共同计算帐项joint account 'A3*[e|OS  
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未决帐项outstanding account 'Sgz\=K  
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贷方帐项credit account||creditor account A:4&XRYZY  
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借方帐项debit account||debtor account 74NL)|M  
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应付帐||应付未付帐account payable Id8MXdV  

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应收帐||应收未收帐account receivable eV
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新交易||新帐new account *>:<  
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未决帐||老帐old account s`G}MU  
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现金帐cash account Z;tWV%F5  
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流水帐running account ~PAI0+*"q  
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暂记帐||未定帐suspense account AuM}L&`i^  
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过期帐||延滞帐overdue account||pastdue account ;;C2t&(  
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杂项帐户sundry account 9s7TLT k  
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详细帐单||明细表detail account E{^W-  
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呆帐bad account zTPNQ0=|  
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会计项目title of account ZCBF&.!  
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会计薄||帐薄account-book $-jj%kS  
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营业报告书||损益计算表account of budiness||business report Akws I@@  
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借贷细帐||交验帐account rendered ox\D04:M  
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明细帐account stated 5}! 36SO\  
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与…银行开立一户头to open an account with %BT]h3dcSS  
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与…银行建立交易to keep account with E'6/@xM  
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继续记帐to keep account 4M6[5RAW{  
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与…有交易to have an account with V,8Z!.MG  
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作成会计帐||有往来帐项to make out an account with &h!O<'*2  
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清算||清理债务to make up an account "Y4glomR[  
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account FgrVXb_q  
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清理未付款to ask an account||to demand an account Tow!5VAM  
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结清差额to balance the account with <r>Sj/w<D  
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清算to settle an account||to liquidate an account||to square an account L<B)BEE.  
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审查帐目||监查帐目to audit an account =K|#5p`  
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检查帐目to examine an account ;_|4c7
  
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转入A的帐户to charge the amount to As account ;volBfv  
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以计帐方式付款to pay on account mE>{K  
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代理某人||为某人on ones account||on account of one mpVD;)?JmM  
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为自己计算||独立帐目on ones own account v,z~#$T&  
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由某人收益并负风险on ones account and risk||for ones account and risk @uN+]e+3  
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由某人负担for ones account||for account of one R#8cOmZ  
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按某人指示||列入某人帐户by order and for account of one 3/ uvw>$  
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列入5月份帐目for May account 8faT@J'e;  
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编入某中帐项下to pass to the account of||to place to the account of l{ql'm  
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寄出清算书to send in an account||to send in render an account T<b*=i  
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支票薄cheque book  7
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支票陈票人cheque drawer +]NpcE'   
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持票人cheque holder wgolgof  
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不记名支票cheque to bearer||bearer cheque a}|<*!4zUQ  
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记名支票||认人支票cheque to order eY^zs0  
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到期支票antedated cheque 2J$vX(  
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未到期支票postdated cheque ePIN<F;
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保付支票certified cheque qdKqc,R1{  
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未获兑现支票，退票returned cheque kq?:<!z  
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横线支票crossed cheque G,^ ?qbHg  
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普通横线general crossing x5pu+ -h  
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特别横线special crossing 1=sL[I7<  
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空白支票blank cheque sKR%YK "A  
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失效支票，过期支票stale cheque qxHn+O!h  
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普通支票open cheque v3t<rv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OK`^DIr5l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fz|_c*&64  
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支票换现金||兑现to cash a cheque /kRCCs8t}  
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清理票款to clear a cheque =ONM#DxH  
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保证兑现to certify a cheque S>*i\OnI'  
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填写支票数额to fill up a cheque /%
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支票上划线to cross a cheque <6,,:=#  
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开发支票to make out a cheque /Lm~GmPt  
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签发支票，开立支票to draw a cheque||to issue a cheque qIQ 61><  
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透支支票to overdraw a cheque Yjd/  
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背书支票to endorse a cheque 8d Fqwpw8  
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请付票款||清付票款to pay a cheque||to honour a cheque pBv,,d`  
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支票退票to dishonour a cheque AcXVfk z  
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拒付支票to refuse a cheque Y}t)!}p$r  
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拒付支票to stop payment of a cheque j&a\ K}U!  
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提示要求付款to present for payment CQa8I2VF (  
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见票即付持票人payable to bearer *_#2|96)  
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支付指定人payable to order =>evkaj  
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已过期||无效out of date||stale WvfM.D!  
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请给出票人R/D||refer to drawer e?B}^Dk0i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [{GN#W|AGP  
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文字与数字不一致words and figures differ "p
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支票 p8)R#QWz9  
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时间已过account closed YwF&-~mp7n  
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更改处应加盖印章alterations require initials <Z.{q Zd  
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时间已过effects not cleared W}3%BWn  
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停止付款payment stopped D&o\q68W  
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支票毁损cheque mutilated Sa[lYMuB  
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汇款||寄钱to remit||to send money c^pQitPv  
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寄票供取款||支票支付to send a cheque for payment 4u%AZ<-C}m  
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寄款人a remitter ,]:<l  
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收款人a remittee FGyrDRDwC  
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国外汇票foreign Bill K\;4;6g  
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国内汇票inland Bill -.MJ3  
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跟单汇票documentary bill }s@IQay+  
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空头汇票accommodation bill p!=8Pq.  
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原始汇票original bill HpIi-Es7C  
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改写||换新票据renewed bill 0n`Temb/  
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即期汇票sight bill||bill on demand ~Y*.cGA  
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…days after date||…days after date…日后付款 \I4Uj.'>\  
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…months after date||…months after date…月后付款 }b}jw.2Wu  
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见票后…日付款…days after sight||…days sight ]:?S}DRG  
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见票后…月付款…months after sight||…months sight y&8`NS#_p?  
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同组票据set of bills E)jd>"  
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单张汇票sola of exchange||sole of exchange ~~k0&mK|Q  
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远期汇票usance bill||bill at usance  (yd(ZY  
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长期汇票long bill gYGoJH1  
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短期汇票short bill rZ-< Ryg  
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逾期汇票overdue bill Bt$,=k  
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宽限日期days of grace $kmY[FWu?  
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电汇telegraphic transfer （T.T） Y|hd!C-x
  
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邮汇postal order||postal note （Am.）||post office order||money order |)%H_TXTy  
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本票promissory note （P/N） w EI? 9  
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押汇负责书||押汇保证书letter of hypothecation UM21Cfqex  
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副保||抵押品||付属担保物collateral security b~)
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担保书trust receipt||letter of indemnity !a!4^zqp  
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承兑||认付acceptance :h3 U^  

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单张承兑general acceptance ]EDCs?,  
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有条件承兑qualified acceptance TMsCl6dB  
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附条件认付conditional acceptance P (Y\l  
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部分认付partial acceptance   JdWa v!PYm