[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。   qe~x?FO_>  
会计报表statement of account .g*j]!_]  
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往来帐目account current PNU(;&2<  
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现在往来帐||存款额current accout jmok]-pC  
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销货帐account sales
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共同计算帐项joint account FMfpjuHk  
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未决帐项outstanding account W:w~ M'o  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account ~6vz2DuB=  
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应付帐||应付未付帐account payable PT"}2sR)  
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应收帐||应收未收帐account receivable S63Zk0(25  
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新交易||新帐new account DE?v'7cmA  
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未决帐||老帐old account rg/{5f  
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现金帐cash account
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流水帐running account ,d G.67  
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暂记帐||未定帐suspense account I[Ra0Q>([k  
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过期帐||延滞帐overdue account||pastdue account 6iC>CY3CG  
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杂项帐户sundry account )U^=`* 7  
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详细帐单||明细表detail account =Q#I@SVp2$  
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呆帐bad account 
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会计项目title of account z*@eQau A  
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会计薄||帐薄account-book _0H oJ  
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营业报告书||损益计算表account of budiness||business report 16NHzAQ  
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借贷细帐||交验帐account rendered PK\ZRl  
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明细帐account stated 7vRtTP  
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与…银行开立一户头to open an account with -H| 982=  
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与…银行建立交易to keep account with ]ua3I}_B6v  
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继续记帐to keep account .jrNi=BP*  
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与…有交易to have an account with CS^6$VL7e  
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作成会计帐||有往来帐项to make out an account with a~}q]o?j  
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清算||清理债务to make up an account ZmK=8iN9J  
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清洁帐目||与…停止交易to close ones account with s$Vl">9#  
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结帐to close an account `_/bg(E  
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清理未付款to ask an account||to demand an account fA=Z):w  
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结清差额to balance the account with 7_~ A*LM  
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清算to settle an account||to liquidate an account||to square an account v l"8Oi*r^  
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审查帐目||监查帐目to audit an account rr#nBhh8  
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检查帐目to examine an account o.
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转入A的帐户to charge the amount to As account MQ,K%_m8  
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以计帐方式付款to pay on account  : (UK'i  
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代理某人||为某人on ones account||on account of one v[L+PD U  
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为自己计算||独立帐目on ones own account u\LNJo| B  
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由某人收益并负风险on ones account and risk||for ones account and risk }c G)$E  
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由某人负担for ones account||for account of one ^IT F*  
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按某人指示||列入某人帐户by order and for account of one v_KO xV:<`  
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列入5月份帐目for May account Nu7>G  
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编入某中帐项下to pass to the account of||to place to the account of |d0ZB_ci  
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寄出清算书to send in an account||to send in render an account )<5k+O~  
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支票薄cheque book Q` F1t  
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支票陈票人cheque drawer `cp\UH@  
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持票人cheque holder "Z&.m..gc  
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不记名支票cheque to bearer||bearer cheque qyM/p.mP  
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记名支票||认人支票cheque to order ROFZ*@CH<  
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到期支票antedated cheque |gE1P/%k  
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未到期支票postdated cheque T-N>w;P  
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保付支票certified cheque l 5-[ a  
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未获兑现支票，退票returned cheque 2 GR
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横线支票crossed cheque B@F@,?K4%  
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普通横线general crossing uG\~Hxqw7O  
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特别横线special crossing L('1NN2  
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空白支票blank cheque T >8P1p@A,  
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失效支票，过期支票stale cheque u=0O3-\h  
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普通支票open cheque DZ|*hQU>K  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?L }>9$"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;g0s1nz  
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支票换现金||兑现to cash a cheque FQ>$Ps*a[  
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清理票款to clear a cheque Y|R=^ =d\  
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保证兑现to certify a cheque =RWTjTZ   
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填写支票数额to fill up a cheque eJoM4v  
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支票上划线to cross a cheque #R5\k-I  
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开发支票to make out a cheque ;  $ rQ  
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签发支票，开立支票to draw a cheque||to issue a cheque 3#t9pI4  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque k^oSG1F  
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请付票款||清付票款to pay a cheque||to honour a cheque P'VHga  
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支票退票to dishonour a cheque tEL;,1  
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拒付支票to refuse a cheque u[qy1M0  
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拒付支票to stop payment of a cheque '5aA+XP|  
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提示要求付款to present for payment
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见票即付持票人payable to bearer "dCIg{j  
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支付指定人payable to order r5&c!b\  
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已过期||无效out of date||stale 05ZYOs}  
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请给出票人R/D||refer to drawer ~^.,Ftkb@7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^Whc<>|  
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文字与数字不一致words and figures differ 2^s&#@n3t  
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支票 W9cvxsox  
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时间已过account closed h%:wIkZ/  
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更改处应加盖印章alterations require initials 9^SrOW6~  
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时间已过effects not cleared Y\!:/h]E&  
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停止付款payment stopped zh !/24p9  
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支票毁损cheque mutilated ~R|fdD/%  
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汇款||寄钱to remit||to send money !oV'  
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寄票供取款||支票支付to send a cheque for payment # 9f 4{=\  
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寄款人a remitter }=3W(1cu-  
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收款人a remittee (aCl*vV1  
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国外汇票foreign Bill FHH2  
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国内汇票inland Bill =TI|uD6T  
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跟单汇票documentary bill $j}sxxTT  
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空头汇票accommodation bill S+OI?QS  
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原始汇票original bill Y=

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改写||换新票据renewed bill |V~P6o(/  
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即期汇票sight bill||bill on demand \&qVr1|  
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…days after date||…days after date…日后付款 WE~3(rs#X#  
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…months after date||…months after date…月后付款 n_ez6{  
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见票后…日付款…days after sight||…days sight 'IW+
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见票后…月付款…months after sight||…months sight Tk2kis(n  
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同组票据set of bills < 5_Ys  
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单张汇票sola of exchange||sole of exchange qR
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远期汇票usance bill||bill at usance ipp_?5TL  
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长期汇票long bill 4vQHr!$Ep  
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短期汇票short bill ?W|IC8~d')  
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逾期汇票overdue bill VfcQibm  
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宽限日期days of grace ~+C#c,Nw  
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电汇telegraphic transfer （T.T） c6m,oS^  
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邮汇postal order||postal note （Am.）||post office order||money order *n'xS L  
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本票promissory note （P/N） k9xKaJ%1  
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押汇负责书||押汇保证书letter of hypothecation UVJ(iNK"  
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副保||抵押品||付属担保物collateral security /,UkT*+>!  
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担保书trust receipt||letter of indemnity `C?OAR44  
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承兑||认付acceptance <R>ZG"m{  
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单张承兑general acceptance QZox3LM1&.  
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有条件承兑qualified acceptance s*~o%emw  
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附条件认付conditional acceptance 34kd|!e,  
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部分认付partial acceptance   u/'sdt