[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。   4 q-/R  
会计报表statement of account bn*SLWWQ.3  
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往来帐目account current `|rF^~6(dR  
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现在往来帐||存款额current accout l4O&*,}l##  
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销货帐account sales "39\@Ow  
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共同计算帐项joint account  c
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未决帐项outstanding account mG\$W#+j  
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贷方帐项credit account||creditor account 6,~Y(#  
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借方帐项debit account||debtor account #Ch*a.tI@  
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应付帐||应付未付帐account payable /XVjcD66c  
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应收帐||应收未收帐account receivable tEam6xNf,  
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新交易||新帐new account UE\Z]t!  
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未决帐||老帐old account ,wYA_1$$H  
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现金帐cash account
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流水帐running account ,L&d\M"f  
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暂记帐||未定帐suspense account "p@EY|Zv%I  
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过期帐||延滞帐overdue account||pastdue account ZJf:a}=h  
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杂项帐户sundry account DD fw& y  
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详细帐单||明细表detail account ]tx/t^&/\u  
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呆帐bad account =1r
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会计项目title of account s1>d)2lX  
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会计薄||帐薄account-book ^61;0   
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营业报告书||损益计算表account of budiness||business report ]|_UpP8EP  
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借贷细帐||交验帐account rendered Ay@/{RZz  

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明细帐account stated (91 YHhk{  
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与…银行开立一户头to open an account with 'Px}#f0IR  
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与…银行建立交易to keep account with s4`,
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继续记帐to keep account t{-*@8Ke  
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与…有交易to have an account with Bn{i+8I  
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作成会计帐||有往来帐项to make out an account with pIHpjx  
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清算||清理债务to make up an account b!<)x}-t>  
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清洁帐目||与…停止交易to close ones account with E[Q2ZqhgbP  
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结帐to close an account .@0@Y  
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清理未付款to ask an account||to demand an account P@5}}vwS  
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结清差额to balance the account with "R\D:Olb#  
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清算to settle an account||to liquidate an account||to square an account |AXV4{j_i  
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审查帐目||监查帐目to audit an account `>GXJ~:D["  
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检查帐目to examine an account Qxfds`4V9i  
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转入A的帐户to charge the amount to As account klMpiy  
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以计帐方式付款to pay on account @;tM R|p  
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代理某人||为某人on ones account||on account of one Tb!FO"o  
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为自己计算||独立帐目on ones own account 6E2#VT>@/  
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由某人收益并负风险on ones account and risk||for ones account and risk 1SH]$V4C  
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由某人负担for ones account||for account of one 4|4 *rhwp  
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按某人指示||列入某人帐户by order and for account of one ac6@E4 _  
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列入5月份帐目for May account }=JSd@`_  
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编入某中帐项下to pass to the account of||to place to the account of qO/3:-  
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寄出清算书to send in an account||to send in render an account {c~w Ms#  
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支票薄cheque book =$%-RX7  
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支票陈票人cheque drawer "a(e2H2&T4  
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持票人cheque holder cP4C<UG  
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不记名支票cheque to bearer||bearer cheque .wUnN8crQ  
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记名支票||认人支票cheque to order &ld<fa(w+2  
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到期支票antedated cheque y~Yv^'Epf  
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未到期支票postdated cheque X-Ev>3H  
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保付支票certified cheque 4=`1C-v?q  
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未获兑现支票，退票returned cheque  Lsai8 B  
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横线支票crossed cheque .:
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普通横线general crossing &;WK=#  
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特别横线special crossing M,yxPHlN  
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空白支票blank cheque NH:Bdl3  
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失效支票，过期支票stale cheque !KT.p2\  
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普通支票open cheque Fp" c {  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '/rU<.1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lPC{R k.\C  
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支票换现金||兑现to cash a cheque wr(*RI"  
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清理票款to clear a cheque l}T@Cgt  
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保证兑现to certify a cheque SMU8U  
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填写支票数额to fill up a cheque 3j[<nBsn.  
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支票上划线to cross a cheque V`i(vC(  
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开发支票to make out a cheque Se\iMs  
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签发支票，开立支票to draw a cheque||to issue a cheque hOs~/bM  
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透支支票to overdraw a cheque '!4\H"t  
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背书支票to endorse a cheque JE@3UXg
  
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请付票款||清付票款to pay a cheque||to honour a cheque V,\}|_GY  
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支票退票to dishonour a cheque D.a\O9q"&{  
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拒付支票to refuse a cheque o?3C-A|  
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拒付支票to stop payment of a cheque gy#G;9p  
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提示要求付款to present for payment Tv% Z|%*  
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见票即付持票人payable to bearer ,ob)6P^rw  
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支付指定人payable to order ;H]]H!  
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已过期||无效out of date||stale fCv.$5   
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请给出票人R/D||refer to drawer 5<oV>|*@{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TF,([p*  
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文字与数字不一致words and figures differ %6:"
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支票 LcHe5Bv%  
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时间已过account closed &>}f\ch/  
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更改处应加盖印章alterations require initials l?x'R("{  
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时间已过effects not cleared -&np/tEu&  
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停止付款payment stopped 73+)> "x>  
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支票毁损cheque mutilated l-6W]\v Z  
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汇款||寄钱to remit||to send money hx;0h&L  
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寄票供取款||支票支付to send a cheque for payment 2P?|'U  
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寄款人a remitter B>e},!  
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收款人a remittee x I(X+d``  
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国外汇票foreign Bill dZ,~yV  
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国内汇票inland Bill SG-Xgr@  
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跟单汇票documentary bill 42.y.LtZ  
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空头汇票accommodation bill ge$p/  
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原始汇票original bill Ab:+AC5{  
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改写||换新票据renewed bill ,qK3 3Bn  
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即期汇票sight bill||bill on demand fH?s~X]  
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…days after date||…days after date…日后付款 DY8w\1g"  
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…months after date||…months after date…月后付款 "4/J4'-  
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见票后…日付款…days after sight||…days sight e>!=)6[*  
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见票后…月付款…months after sight||…months sight dNT
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同组票据set of bills 2HF_kYZ  
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单张汇票sola of exchange||sole of exchange zT ; +akq  
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远期汇票usance bill||bill at usance HAdDr!/`  
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长期汇票long bill WADAp\&  
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短期汇票short bill ]lZg }7h  
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逾期汇票overdue bill U~q2j#pJ  
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宽限日期days of grace AY_GD ^  
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电汇telegraphic transfer （T.T） 't3&,:Y  
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邮汇postal order||postal note （Am.）||post office order||money order jAak,[~;  
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本票promissory note （P/N） >.&E-1[ +:  
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押汇负责书||押汇保证书letter of hypothecation #&K?N  

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副保||抵押品||付属担保物collateral security ?ZP@H _w6}  
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担保书trust receipt||letter of indemnity (CInt_dBw~  
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承兑||认付acceptance !nL>Ly  
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单张承兑general acceptance 6o&ZS @  
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有条件承兑qualified acceptance Scfe6+\EW  
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附条件认付conditional acceptance [xo-ZDIoG  
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部分认付partial acceptance   Y2[ik<