[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。   2_wue49-l  
会计报表statement of account D>5)',D8xi  
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往来帐目account current $}&a*c>  
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现在往来帐||存款额current accout 64u(X
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销货帐account sales V;: k-  
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共同计算帐项joint account
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未决帐项outstanding account d ~M;  
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贷方帐项credit account||creditor account 2'fd4rE5  
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借方帐项debit account||debtor account S>dHBR#AD  
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应付帐||应付未付帐account payable UCVYO. 9"  
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应收帐||应收未收帐account receivable %G!!0V!  
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新交易||新帐new account r-T1^u  
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未决帐||老帐old account FsqH:I4O  
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现金帐cash account Hdyl]q-(P  
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流水帐running account  C O6}D  
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暂记帐||未定帐suspense account h?TIxo:6/  
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过期帐||延滞帐overdue account||pastdue account @|(cr: (=H  
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杂项帐户sundry account KOg,V_(I  
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详细帐单||明细表detail account <Ch9"1f3,  
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呆帐bad account CY?J$sN  
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会计项目title of account PZ/tkw  
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会计薄||帐薄account-book y3j$?oM  
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营业报告书||损益计算表account of budiness||business report qdQ4%,E[  
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借贷细帐||交验帐account rendered MY{Kq;FvRP  
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明细帐account stated .;31G0<w2  
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与…银行开立一户头to open an account with YQ+8lANC  
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与…银行建立交易to keep account with }vZfp5Y  
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继续记帐to keep account 3K(/=  
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与…有交易to have an account with =WN8><K!  
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作成会计帐||有往来帐项to make out an account with -DGuaUU  
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清算||清理债务to make up an account e]1)_;b*  
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清洁帐目||与…停止交易to close ones account with aIT0t0.  
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结帐to close an account cl23y}J_?  
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清理未付款to ask an account||to demand an account ;|=5)KE  
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结清差额to balance the account with c~M'O26bW  
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清算to settle an account||to liquidate an account||to square an account }q_Iep  
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审查帐目||监查帐目to audit an account d|tNn@jN  
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检查帐目to examine an account <@>icDFEHn  
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转入A的帐户to charge the amount to As account OS~Z@'Eg  
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以计帐方式付款to pay on account +s+E!
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代理某人||为某人on ones account||on account of one z9Y}[pN  
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为自己计算||独立帐目on ones own account LqQ&4I  
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由某人收益并负风险on ones account and risk||for ones account and risk `cmzmQC  
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由某人负担for ones account||for account of one r+k~%5Ff~  
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按某人指示||列入某人帐户by order and for account of one ?D@WXE0a  
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列入5月份帐目for May account 3jM+j_nR  
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编入某中帐项下to pass to the account of||to place to the account of |HTTTz9R.  
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寄出清算书to send in an account||to send in render an account  4V 5  
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支票薄cheque book pTcN8E&Unz  
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支票陈票人cheque drawer '_M"yg6d  
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持票人cheque holder &n2dL->*#  
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不记名支票cheque to bearer||bearer cheque w;DRC5V>  
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记名支票||认人支票cheque to order /U,;]^  
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到期支票antedated cheque i{nFk',xX  
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未到期支票postdated cheque L=-v >YL+  
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保付支票certified cheque 6# Afj0  
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未获兑现支票，退票returned cheque ZuVucP>>_d  
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横线支票crossed cheque }E](NvCq  
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普通横线general crossing m? pm
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特别横线special crossing $"6O92G(hJ  
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空白支票blank cheque q, XRb  
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失效支票，过期支票stale cheque ntt:>j$  
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普通支票open cheque UbSAyf  
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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|l qlS7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TuX9:Q  
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支票换现金||兑现to cash a cheque <
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清理票款to clear a cheque #Qnl,l f  
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保证兑现to certify a cheque rf]'VJg#3  
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填写支票数额to fill up a cheque =#|K-X0d=  
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支票上划线to cross a cheque W2W4 w  
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开发支票to make out a cheque 7r,h[9~e  
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签发支票，开立支票to draw a cheque||to issue a cheque %6eQ;Rp*  
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透支支票to overdraw a cheque wseb]=U  
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背书支票to endorse a cheque lbUUf}   
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请付票款||清付票款to pay a cheque||to honour a cheque }G53"  
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支票退票to dishonour a cheque ,wPvv(b]a  
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拒付支票to refuse a cheque 4<(U/58a*  
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拒付支票to stop payment of a cheque MQvk& AX  
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提示要求付款to present for payment \~~y1.,U.  
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见票即付持票人payable to bearer Wt 1]9{$  
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支付指定人payable to order eb#p-=^KP  
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已过期||无效out of date||stale }Md5a%s<  
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请给出票人R/D||refer to drawer Wkj0z]]?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G% FLt[  

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文字与数字不一致words and figures differ qayM0i>>  
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支票 tB)nQw7  
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时间已过account closed PL|zm5923  
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更改处应加盖印章alterations require initials tB{HH%cV  
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时间已过effects not cleared ,+GS.]8<  
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停止付款payment stopped p>9|JMk  
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支票毁损cheque mutilated B]#^&89wG)  
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汇款||寄钱to remit||to send money AkAQ%)6qV  
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寄票供取款||支票支付to send a cheque for payment ~+S,`8-P  
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寄款人a remitter Dp-j(
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收款人a remittee k
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国外汇票foreign Bill P!u0_6  
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国内汇票inland Bill UK5u"@T  
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跟单汇票documentary bill 6%Pvh- ~_  
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空头汇票accommodation bill #H;1)G(/  
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原始汇票original bill d+p^fBz  
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改写||换新票据renewed bill ?t kl cYB  
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即期汇票sight bill||bill on demand n(#[[k9&Ic  
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…days after date||…days after date…日后付款 QYps5zc n  
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…months after date||…months after date…月后付款 @$1jp4c   
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见票后…日付款…days after sight||…days sight nd"$gi  
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见票后…月付款…months after sight||…months sight xAr&sGMA  
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同组票据set of bills S8O,{  
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单张汇票sola of exchange||sole of exchange vs@u*4.Ut<  
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远期汇票usance bill||bill at usance EUW>8kw0  
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长期汇票long bill 4m6/ba  
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短期汇票short bill -/:K.SY,
 
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逾期汇票overdue bill mV+9*or  
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宽限日期days of grace lYmxd8  
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电汇telegraphic transfer （T.T） _{n4jdw%(  

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邮汇postal order||postal note （Am.）||post office order||money order ibLx'<  
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本票promissory note （P/N） m'M5O@?  
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押汇负责书||押汇保证书letter of hypothecation 6}~k4;'}A  
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副保||抵押品||付属担保物collateral security <$ qT(3w<y  
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担保书trust receipt||letter of indemnity Yj'" Wg  
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承兑||认付acceptance Nw(hN+_u  
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单张承兑general acceptance gYbcBb%z  
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有条件承兑qualified acceptance s3 fQGbU  
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附条件认付conditional acceptance 0|C !n+OK  
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部分认付partial acceptance   2R,8q0qR: