[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。   4eWv).  
会计报表statement of account aEdA'>  
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往来帐目account current ;PaU"z+Je~  
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现在往来帐||存款额current accout g$]WKy(D  
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销货帐account sales }$i"t8"s  
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共同计算帐项joint account _-BP?'lN  
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未决帐项outstanding account * WV=Xp  
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贷方帐项credit account||creditor account ZBDF>u@  
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借方帐项debit account||debtor account wU|@fm"  
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应付帐||应付未付帐account payable ,c"J[$i $  
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应收帐||应收未收帐account receivable .;g kV-]  
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新交易||新帐new account !#pc@(rE  
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未决帐||老帐old account kJmw
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现金帐cash account D2}^TI g  
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流水帐running account *-PjcF}Y  
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暂记帐||未定帐suspense account )1!<<;@0  
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过期帐||延滞帐overdue account||pastdue account tkZUjQIX  
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杂项帐户sundry account !*Is0``  
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详细帐单||明细表detail account {,JO} Dmu5  
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呆帐bad account MrB#=3pT  
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会计项目title of account V3ht:>c9qs  
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会计薄||帐薄account-book :.ZWYze  
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营业报告书||损益计算表account of budiness||business report  P9yMf~  
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借贷细帐||交验帐account rendered iOg4(SPci  
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明细帐account stated 0\:=KIY.  

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与…银行开立一户头to open an account with  j5/pVXO  
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与…银行建立交易to keep account with 3`yO&upk  
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继续记帐to keep account 7*uN[g#p  
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与…有交易to have an account with FzX ;~CA  
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作成会计帐||有往来帐项to make out an account with ybiTWM  
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清算||清理债务to make up an account 9Of;8R  
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清洁帐目||与…停止交易to close ones account with g7]S  
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结帐to close an account >`UqS`YQK  
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清理未付款to ask an account||to demand an account HSNj  
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结清差额to balance the account with "qq$i35x  
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清算to settle an account||to liquidate an account||to square an account $/"Ymm#"\Y  
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审查帐目||监查帐目to audit an account E M@|^47$  
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检查帐目to examine an account h>!h|Ma  
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转入A的帐户to charge the amount to As account L-E &m*%  
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以计帐方式付款to pay on account 9ad)=3A&L  
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代理某人||为某人on ones account||on account of one ^Ak?2,xB#+  
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为自己计算||独立帐目on ones own account eg*aVb  
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由某人收益并负风险on ones account and risk||for ones account and risk !q$VnqFk
 
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由某人负担for ones account||for account of one m <j;f  
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按某人指示||列入某人帐户by order and for account of one D6lzcf  
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列入5月份帐目for May account fPTLPcPP  
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编入某中帐项下to pass to the account of||to place to the account of 1:<n(?5JI  
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寄出清算书to send in an account||to send in render an account q<.k:v&  
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支票薄cheque book nT:<_'!  
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支票陈票人cheque drawer :s+?"'DP  
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持票人cheque holder jHT^I as  
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不记名支票cheque to bearer||bearer cheque E dc3YSg%;  
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记名支票||认人支票cheque to order J s33S)  
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到期支票antedated cheque j- aTp N  
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未到期支票postdated cheque
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保付支票certified cheque 9;*B*S~znW  
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未获兑现支票，退票returned cheque YJwI@E(l$  
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横线支票crossed cheque oKkDG|IE  
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普通横线general crossing {J)gS  
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特别横线special crossing IWddJb~hu  
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空白支票blank cheque 1,P2}mYv  
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失效支票，过期支票stale cheque A)SnPbI-p  
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普通支票open cheque CC`#2j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |ns9ziTDI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R6o07.]  
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支票换现金||兑现to cash a cheque caTKi8  
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清理票款to clear a cheque aHles5   
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保证兑现to certify a cheque i~DLo3  
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填写支票数额to fill up a cheque :WSszak  
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支票上划线to cross a cheque 2+\@0j[q  
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开发支票to make out a cheque Y-"7R>^I  
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签发支票，开立支票to draw a cheque||to issue a cheque _ba.oIc  
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透支支票to overdraw a cheque _7-P8"m  
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背书支票to endorse a cheque XV<{tqa  
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请付票款||清付票款to pay a cheque||to honour a cheque <K~mg<ff$  
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支票退票to dishonour a cheque hjoxx F\
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拒付支票to refuse a cheque .
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拒付支票to stop payment of a cheque @I0[B<,:G  
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提示要求付款to present for payment IWAp  
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见票即付持票人payable to bearer A/U,|  
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支付指定人payable to order gJI(d6  
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已过期||无效out of date||stale }Dc? Emb  
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请给出票人R/D||refer to drawer "G @(AE(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +zLh<q0  
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文字与数字不一致words and figures differ T*sB Wn'am  
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支票 vT>ki0P_;  
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时间已过account closed /5c;,.hm1R  
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更改处应加盖印章alterations require initials 9&uWj'%ia  
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时间已过effects not cleared `CXAE0Fx  
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停止付款payment stopped D.\s mk  
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支票毁损cheque mutilated On{p(|l  
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汇款||寄钱to remit||to send money _jW}p-j  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter $m;rOKVU  
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收款人a remittee `E),G;I  
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国外汇票foreign Bill [o=v"s't)  
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国内汇票inland Bill 6-@ X  
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跟单汇票documentary bill + W ? /A]  
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空头汇票accommodation bill xYJ|G=h&A  
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原始汇票original bill Qifjv0&;u  
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改写||换新票据renewed bill V(%L}0[]  
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即期汇票sight bill||bill on demand j7vp@l6`L  
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…days after date||…days after date…日后付款 /N`l z>^~  
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…months after date||…months after date…月后付款 &J)q _Z8  
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见票后…日付款…days after sight||…days sight KB$s7S"=  
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见票后…月付款…months after sight||…months sight qV%t[>  
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同组票据set of bills .!ThqYo  
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单张汇票sola of exchange||sole of exchange a}Db9=  
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远期汇票usance bill||bill at usance 8*nl Wl9qo  
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长期汇票long bill U2*g9Es  
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短期汇票short bill i2ap]  
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逾期汇票overdue bill Vy-EY*r|  
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宽限日期days of grace K-&&%Id6R  
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电汇telegraphic transfer （T.T） `C~RA,M  
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邮汇postal order||postal note （Am.）||post office order||money order re9*q 
 
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本票promissory note （P/N） gA)!1V+:  

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押汇负责书||押汇保证书letter of hypothecation #}
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副保||抵押品||付属担保物collateral security S/}6AX#F4  
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担保书trust receipt||letter of indemnity ~]HeoQK  
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承兑||认付acceptance ZCJOh8  
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单张承兑general acceptance 90)0\i+P  
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有条件承兑qualified acceptance t^HQ=*c  
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附条件认付conditional acceptance B4
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部分认付partial acceptance   ncg5%(2