[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。   L/_h5Q:'W  
会计报表statement of account V$VqYy9 *  
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往来帐目account current >0DQ< @ot:  
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现在往来帐||存款额current accout N9tH0  
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销货帐account sales JS<S?j?*/  
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共同计算帐项joint account Ck d@
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未决帐项outstanding account y$|%K3  
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贷方帐项credit account||creditor account [Gop-Vi/~  
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借方帐项debit account||debtor account `-W.uOZ0  
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应付帐||应付未付帐account payable 3.@"GS#"[  
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应收帐||应收未收帐account receivable iGB1f*K %x  
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新交易||新帐new account vF@hg)A  
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未决帐||老帐old account 60,z!Vv  
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现金帐cash account N8x[8Rp  
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流水帐running account #lAC:>s3U  
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暂记帐||未定帐suspense account "uCO?hv0  
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过期帐||延滞帐overdue account||pastdue account  _
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杂项帐户sundry account /pY-how%!  
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详细帐单||明细表detail account riR(CJ}Ff  
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呆帐bad account Fn>KdoByN  
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会计项目title of account cWtuI(.  
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会计薄||帐薄account-book |I[/Fl:  
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营业报告书||损益计算表account of budiness||business report XHU\;TF  
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借贷细帐||交验帐account rendered s$%t2UaV  
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明细帐account stated l1bkhA b  
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与…银行开立一户头to open an account with GO?hB4 9T  
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与…银行建立交易to keep account with "(r%`.l=I  
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继续记帐to keep account iYZn`OAx  
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与…有交易to have an account with JM1O7I  
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作成会计帐||有往来帐项to make out an account with e)= "Fq!  
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清算||清理债务to make up an account tr5 j<O  
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清洁帐目||与…停止交易to close ones account with %s497'  
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结帐to close an account @DIEENiM  
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清理未付款to ask an account||to demand an account 2}=@n*8*d  
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结清差额to balance the account with GeDI\ -  
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清算to settle an account||to liquidate an account||to square an account Jz=|-F(Sy  
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审查帐目||监查帐目to audit an account O/|))H?C  
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检查帐目to examine an account O2\(:tvw  
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转入A的帐户to charge the amount to As account I 1n,c d[  
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以计帐方式付款to pay on account DI8<0.L  
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代理某人||为某人on ones account||on account of one A+!,{G  
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为自己计算||独立帐目on ones own account m3B
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由某人收益并负风险on ones account and risk||for ones account and risk C+uW]]~I)  
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由某人负担for ones account||for account of one |dqHpogh  
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按某人指示||列入某人帐户by order and for account of one =$Mf:F@  
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列入5月份帐目for May account |bz%SB  
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编入某中帐项下to pass to the account of||to place to the account of BH1h2OEe#  
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寄出清算书to send in an account||to send in render an account hK{H7Ey*  
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支票薄cheque book kFwFPK%B  
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支票陈票人cheque drawer nq]6S$3 6  
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持票人cheque holder }a||@unr  
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不记名支票cheque to bearer||bearer cheque ^"X.aks A  
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记名支票||认人支票cheque to order -3R:~z^L  
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到期支票antedated cheque :.,9}\LK  
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未到期支票postdated cheque Y/kq!)u;%L  
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保付支票certified cheque k0e}`#t  
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未获兑现支票，退票returned cheque b$,Hlh,^  
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横线支票crossed cheque TwPQ8}pj?  
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普通横线general crossing 4GRD- f[  
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特别横线special crossing WR)=VE   
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空白支票blank cheque [CI&4)#  
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失效支票，过期支票stale cheque dH^6K0J  
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普通支票open cheque S/'0czDMW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %e E^Y<@g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G)Gp}4gV}  
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支票换现金||兑现to cash a cheque $D^\[^S  
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清理票款to clear a cheque 0\dmp'j]  
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保证兑现to certify a cheque *-T.xo  
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填写支票数额to fill up a cheque QL/KY G  
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支票上划线to cross a cheque 24jf`1XFW  
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开发支票to make out a cheque Q|(}rIWOQA  
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签发支票，开立支票to draw a cheque||to issue a cheque *g(d}C!  
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透支支票to overdraw a cheque F!vrvlD`s  
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背书支票to endorse a cheque .|,LBc!  
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请付票款||清付票款to pay a cheque||to honour a cheque >XgoN\w
 
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支票退票to dishonour a cheque c^r8
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拒付支票to refuse a cheque Z0<Vss  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment zIc6L3w $  
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见票即付持票人payable to bearer !:+U-mb*  
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支付指定人payable to order lS=YnMs6a  
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已过期||无效out of date||stale zdP?HJ=F  
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请给出票人R/D||refer to drawer 4phCn5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yCjc5d|tT  
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文字与数字不一致words and figures differ ]@U?hD  
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支票 u$w.'lK  
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时间已过account closed BFNO yv  
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更改处应加盖印章alterations require initials SrA6}kS  
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时间已过effects not cleared }%KQrlbHJl  
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停止付款payment stopped #o&T$D5  
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支票毁损cheque mutilated MK tI3vi?  
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汇款||寄钱to remit||to send money ~Dg:siw  
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寄票供取款||支票支付to send a cheque for payment }ll&EB  
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寄款人a remitter '(lsJY[-x  
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收款人a remittee s\.r3U&6  
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国外汇票foreign Bill ''2:ZXX  
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国内汇票inland Bill 319 4]  
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跟单汇票documentary bill 8f,",NCgc  
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空头汇票accommodation bill w_@6!zm  
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原始汇票original bill "<oR.f=0  
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改写||换新票据renewed bill Xk^<}Ep)c  
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即期汇票sight bill||bill on demand GWx?RIKF  

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…days after date||…days after date…日后付款 g6q[ I8  
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…months after date||…months after date…月后付款 NR^Z#BU  
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见票后…日付款…days after sight||…days sight ylmVmHmc  
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见票后…月付款…months after sight||…months sight iA2TvP#  
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同组票据set of bills 5t-(MY  
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单张汇票sola of exchange||sole of exchange CfLPs)\ACm  
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远期汇票usance bill||bill at usance c5Hm94,p  
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长期汇票long bill .|6Wmn-uS  
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短期汇票short bill } AHR7mu=  
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逾期汇票overdue bill r^"pLzAx  
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宽限日期days of grace vP&JL~  
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电汇telegraphic transfer （T.T） 9
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邮汇postal order||postal note （Am.）||post office order||money order p?sC</R  
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本票promissory note （P/N） .\ces2,  
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押汇负责书||押汇保证书letter of hypothecation FAd4p9[Y  
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副保||抵押品||付属担保物collateral security w ]$Hr   
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担保书trust receipt||letter of indemnity nx'D&,VX  
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承兑||认付acceptance EJ`"npU  
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单张承兑general acceptance ]eZrb%B.  
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有条件承兑qualified acceptance >hmBV7nR  
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附条件认付conditional acceptance jpek=4E
 
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部分认付partial acceptance   o79EDPX