[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。   X<g }F[Y  
会计报表statement of account MXDUKh7v3  
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往来帐目account current 1had8K-  
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现在往来帐||存款额current accout QH?sx k2  
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销货帐account sales Z_[L5B]Gwd  
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共同计算帐项joint account @ 'U`a4  
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未决帐项outstanding account U\M9 sTqo  
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贷方帐项credit account||creditor account kfZ(
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借方帐项debit account||debtor account )g}G{9M^  
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应付帐||应付未付帐account payable '(g;nU<  
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应收帐||应收未收帐account receivable {dn:1IcN  
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新交易||新帐new account KVUub'k  
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未决帐||老帐old account ,t:P  
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现金帐cash account AlkHf]oB  
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流水帐running account z4$9,p `  
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暂记帐||未定帐suspense account JtxVF!v  
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过期帐||延滞帐overdue account||pastdue account q(^iT~}  
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杂项帐户sundry account rKI<!  
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详细帐单||明细表detail account $x]/|u/9  
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呆帐bad account 
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会计项目title of account G)t-W%D&  
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会计薄||帐薄account-book X9]} UX  
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营业报告书||损益计算表account of budiness||business report oQu>Qr{Zp  
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借贷细帐||交验帐account rendered Cb+$|Kg/"b  
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明细帐account stated Bl8|`R^g  
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与…银行开立一户头to open an account with 6Q]c}  
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与…银行建立交易to keep account with !3k-' ),z&  
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继续记帐to keep account ]k7%p>c=B  
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与…有交易to have an account with C5I7\ 9F)  
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作成会计帐||有往来帐项to make out an account with \X%FM"r  
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清算||清理债务to make up an account ~i?A!  
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清洁帐目||与…停止交易to close ones account with .9B@w+=6  
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结帐to close an account _!DH/?aU  
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清理未付款to ask an account||to demand an account AmDOv4  
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结清差额to balance the account with H(
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清算to settle an account||to liquidate an account||to square an account AJ*17w  
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审查帐目||监查帐目to audit an account LS<+V+o2%  
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检查帐目to examine an account 4uoZw3 O  
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转入A的帐户to charge the amount to As account -%fj-Y7y  
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以计帐方式付款to pay on account %pjeA[-m#  
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代理某人||为某人on ones account||on account of one h?n?3x!(  
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为自己计算||独立帐目on ones own account #?S"y:  
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由某人收益并负风险on ones account and risk||for ones account and risk M]{~T7n-  
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由某人负担for ones account||for account of one vf.MSk?~ar  
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按某人指示||列入某人帐户by order and for account of one 7SJ=2  
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列入5月份帐目for May account 8493Sw  
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编入某中帐项下to pass to the account of||to place to the account of )HE{`yiLL  
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寄出清算书to send in an account||to send in render an account JGvhw,g  
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支票薄cheque book *l =f=  
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支票陈票人cheque drawer 9rz$c, Y(  
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持票人cheque holder %eofG]VM<  
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不记名支票cheque to bearer||bearer cheque Ddq*}Pf0K  
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记名支票||认人支票cheque to order {~9HJDcM  
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到期支票antedated cheque !$1qnsz  
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未到期支票postdated cheque Pi5MFw'v  
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保付支票certified cheque :
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未获兑现支票，退票returned cheque V#
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横线支票crossed cheque u{=h%d
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普通横线general crossing wxK71OH  
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特别横线special crossing ] +%`WCr9  
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空白支票blank cheque f2gh|p
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失效支票，过期支票stale cheque ulN1z  
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普通支票open cheque R?lTB3"   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9:RV5 Dt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K'8?%&IQ  
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支票换现金||兑现to cash a cheque 6v:L8t$"  
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清理票款to clear a cheque |QbCFihn  
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保证兑现to certify a cheque =HMCNl  
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填写支票数额to fill up a cheque LQ Ux}  
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支票上划线to cross a cheque SLkg Ib~'X  
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开发支票to make out a cheque ?t\GHQ$$?  
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签发支票，开立支票to draw a cheque||to issue a cheque Gl{2"!mt=  
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透支支票to overdraw a cheque #>CWee;  
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背书支票to endorse a cheque x5rm 2C  
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请付票款||清付票款to pay a cheque||to honour a cheque g p|G q  
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支票退票to dishonour a cheque 6x!iL\Y~  
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拒付支票to refuse a cheque gHL:XW^  
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拒付支票to stop payment of a cheque :W-xsw  
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提示要求付款to present for payment ?v+el,  
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见票即付持票人payable to bearer Oeg^%Y   
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支付指定人payable to order o|s|Wmx>u  
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已过期||无效out of date||stale T%TO?[cN  
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请给出票人R/D||refer to drawer 0)vX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FZL"[3  
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文字与数字不一致words and figures differ XZ%3PMq  
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支票 E8X(AZ 2  
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时间已过account closed N+lhztYQ?  
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更改处应加盖印章alterations require initials arK(dg~S  
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时间已过effects not cleared Ms<v81z5T  
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停止付款payment stopped M

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支票毁损cheque mutilated vVhSl$mW  
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汇款||寄钱to remit||to send money L;\f^v(  
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寄票供取款||支票支付to send a cheque for payment lvOM 1I  
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寄款人a remitter _<Ip0?N  
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收款人a remittee -e\OF3Td  
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国外汇票foreign Bill l&|Tb8_'  
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国内汇票inland Bill qWU59:d^{  
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跟单汇票documentary bill v65]$%F?  
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空头汇票accommodation bill J``5;%TJp  
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原始汇票original bill
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改写||换新票据renewed bill _Tf
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即期汇票sight bill||bill on demand %CZGV7JdA  
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…days after date||…days after date…日后付款 CHi t{ @9  
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…months after date||…months after date…月后付款 29nMm>P.e  
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见票后…日付款…days after sight||…days sight wHZ(=z/q  
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见票后…月付款…months after sight||…months sight </B:Zjn  
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同组票据set of bills BC85#sbl  
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单张汇票sola of exchange||sole of exchange #<@_mbQ@|K  
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远期汇票usance bill||bill at usance <vzU}JA\  
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长期汇票long bill H? %I((+  
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短期汇票short bill ;xSlRTNT=6  

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逾期汇票overdue bill cef:>>6_  
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宽限日期days of grace }5d|y*  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order j[=P3Z0q  
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本票promissory note （P/N） ai)?RF  
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押汇负责书||押汇保证书letter of hypothecation L @8[.  
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副保||抵押品||付属担保物collateral security =/N0^  
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担保书trust receipt||letter of indemnity XE|"n  
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承兑||认付acceptance :5zO !~\  
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单张承兑general acceptance e pAC%a  
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有条件承兑qualified acceptance v
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附条件认付conditional acceptance SA6.g2pFz  
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部分认付partial acceptance   _MGhG{p7t