[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。   RUcpdeo  
会计报表statement of account pG?AwB~@n  
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往来帐目account current y,{=*2Yt  
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现在往来帐||存款额current accout E(DNK  
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销货帐account sales \7W>3  
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共同计算帐项joint account (_S`9Z8=  
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未决帐项outstanding account dQUZ11  
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贷方帐项credit account||creditor account 2xBIfmR^y  
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借方帐项debit account||debtor account VO#x+u]/  
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应付帐||应付未付帐account payable [ kI|Thx  
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应收帐||应收未收帐account receivable (Fc\*Vn  
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新交易||新帐new account j8k5B"  
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未决帐||老帐old account WZz8VF  
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现金帐cash account P2y`d9,Q  
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流水帐running account P2
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暂记帐||未定帐suspense account r6 k/QZT  
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过期帐||延滞帐overdue account||pastdue account W 7xh  
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杂项帐户sundry account zKRt\;PW  
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详细帐单||明细表detail account /j7e q  
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呆帐bad account ?vA)F)MS  
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会计项目title of account xIt'o(jQH  
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会计薄||帐薄account-book &,v-AL$:Q  
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营业报告书||损益计算表account of budiness||business report G909R
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借贷细帐||交验帐account rendered =*0KH##%$  
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明细帐account stated
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与…银行开立一户头to open an account with bEQy5AX  
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与…银行建立交易to keep account with +N6IdDN3  
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继续记帐to keep account 8ln{!,j;  
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与…有交易to have an account with &9+]{jXF  
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作成会计帐||有往来帐项to make out an account with ^cUmLzM  
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清算||清理债务to make up an account c;X%Ar  
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清洁帐目||与…停止交易to close ones account with {4n  
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结帐to close an account x/pX?k  
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清理未付款to ask an account||to demand an account A_!N,<-  
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结清差额to balance the account with dEhFuN O<2  
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清算to settle an account||to liquidate an account||to square an account SHc?C&^S  
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审查帐目||监查帐目to audit an account ?NVX# t'  
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检查帐目to examine an account 0{OafL8&l  
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转入A的帐户to charge the amount to As account SIZ&0V  
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以计帐方式付款to pay on account N;HG@B!m  
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代理某人||为某人on ones account||on account of one Kr'Yz!  
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为自己计算||独立帐目on ones own account IkuE|  
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由某人收益并负风险on ones account and risk||for ones account and risk K]'t>:G@  
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由某人负担for ones account||for account of one +,_%9v?3  
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按某人指示||列入某人帐户by order and for account of one #0f6X,3  
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列入5月份帐目for May account 3>6rO4,  
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编入某中帐项下to pass to the account of||to place to the account of S"/-)_{  
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寄出清算书to send in an account||to send in render an account A!v:W6yiz  
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支票薄cheque book FEi@MJJ\e  
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支票陈票人cheque drawer C;%1XFzM  
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持票人cheque holder WIN3*z7oW  
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不记名支票cheque to bearer||bearer cheque @V Sr'?7-  
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记名支票||认人支票cheque to order 1/v#Z#3[  
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到期支票antedated cheque >IipWTVo<  
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未到期支票postdated cheque \x|8  
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保付支票certified cheque qYQ vjp  
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未获兑现支票，退票returned cheque o?^Rw*u0/  
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横线支票crossed cheque 1--Ka&H  
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普通横线general crossing ltKMvGEF  
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特别横线special crossing !="8ok+  
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空白支票blank cheque =ui3I_*)  
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失效支票，过期支票stale cheque >I',%v\?@  
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普通支票open cheque r`pf%9k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sY1.z5"Mm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Rd<K.7&A}  
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支票换现金||兑现to cash a cheque y;(G%s1  
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清理票款to clear a cheque *!j!o%MB  
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保证兑现to certify a cheque s< Fp17
 
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填写支票数额to fill up a cheque V(g5Gn
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支票上划线to cross a cheque m77!i>V)  
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开发支票to make out a cheque nwzyL`kF  
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签发支票，开立支票to draw a cheque||to issue a cheque =LgMG^@mu  
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透支支票to overdraw a cheque [)kuu  
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背书支票to endorse a cheque 6{0MprY  
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请付票款||清付票款to pay a cheque||to honour a cheque U3{4GmrT  
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支票退票to dishonour a cheque 0cVxP)J+  
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拒付支票to refuse a cheque  Mz+vT0  
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拒付支票to stop payment of a cheque a*:GCGe  
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提示要求付款to present for payment K-K>'T9F}  
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见票即付持票人payable to bearer )heHERbJ  
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支付指定人payable to order uu"hu||0_  
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已过期||无效out of date||stale O{Mn\M6  
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请给出票人R/D||refer to drawer 2-Wy@\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K5t.
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文字与数字不一致words and figures differ pYu6[  
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支票 g5u4|+70  
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时间已过account closed !IB}&m  
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更改处应加盖印章alterations require initials {^^LeUd#V  
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时间已过effects not cleared uJeJ=7,EO  
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停止付款payment stopped |F<%gJ  
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支票毁损cheque mutilated IiE^HgM  
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汇款||寄钱to remit||to send money {XUSw8W'  
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寄票供取款||支票支付to send a cheque for payment <F"G~.^ *s  
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寄款人a remitter QnS#"hc\a  
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收款人a remittee Q2* 8c$  
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国外汇票foreign Bill N'$P( bx  
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国内汇票inland Bill 4^4T#f2=e  
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跟单汇票documentary bill rd$T6!I  
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空头汇票accommodation bill <w8H[y"c  
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原始汇票original bill ' &K' 0qG  
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改写||换新票据renewed bill X.,R%>O}`P  
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即期汇票sight bill||bill on demand c'Z)uquvP  
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…days after date||…days after date…日后付款 yv>uzb`N  
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…months after date||…months after date…月后付款 A=e1uBGA  
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见票后…日付款…days after sight||…days sight H_Sv,lwz;c  
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见票后…月付款…months after sight||…months sight XtBEVqrhi  
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同组票据set of bills BC1smSlJ  
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单张汇票sola of exchange||sole of exchange 5xNOIOpDB  
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远期汇票usance bill||bill at usance EqI
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长期汇票long bill \Ov~ t  
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短期汇票short bill {`J!DFfur  
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逾期汇票overdue bill EKsOj&ZiJ  
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宽限日期days of grace ~=oCou`XF  
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电汇telegraphic transfer （T.T） 7suT26C  
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邮汇postal order||postal note （Am.）||post office order||money order 1UB .2}/:  
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本票promissory note （P/N） G-]_ d  
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押汇负责书||押汇保证书letter of hypothecation v6=X]Ji{YA  
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副保||抵押品||付属担保物collateral security G1ruF8  
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担保书trust receipt||letter of indemnity ^ ~Tn[w W_  
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承兑||认付acceptance Y2g%{keo  
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单张承兑general acceptance .&>3nu  
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有条件承兑qualified acceptance i?mUQ'H  
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附条件认付conditional acceptance F2)KAIl  
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部分认付partial acceptance   Az>r}*FGr