[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。   \9;SOAv  
会计报表statement of account WP(+jL^-  
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往来帐目account current N$'/J-^  
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现在往来帐||存款额current accout $ghAC  
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销货帐account sales )q.Z}_,)@  
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共同计算帐项joint account euxkw]`h6  
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未决帐项outstanding account iJ8 5okv'  
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贷方帐项credit account||creditor account t1LIZ5JY  
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借方帐项debit account||debtor account 'A^;P]y  
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应付帐||应付未付帐account payable w)Rtt 9  
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应收帐||应收未收帐account receivable O~p@87aq  
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新交易||新帐new account jwP}{mi*  
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未决帐||老帐old account ujlIWQU2mo  
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现金帐cash account @Feusprs  
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流水帐running account Vxr_2Kra  
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暂记帐||未定帐suspense account '}nH\?(  
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过期帐||延滞帐overdue account||pastdue account 6%jv |\>  
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杂项帐户sundry account A?YU:f  
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详细帐单||明细表detail account I.4o9Z[?  
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呆帐bad account *A^j>lV  
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会计项目title of account Mu1H*;_8  
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会计薄||帐薄account-book B4&K2;fg_  
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营业报告书||损益计算表account of budiness||business report W[$GB_A)  
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借贷细帐||交验帐account rendered 7Gos-_s  
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明细帐account stated a?d)l nk  
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与…银行开立一户头to open an account with V(?PKb-w)  
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与…银行建立交易to keep account with Ej[
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继续记帐to keep account rnkq.  
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与…有交易to have an account with ]Qu.-F#g  
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作成会计帐||有往来帐项to make out an account with ^zfO=XN  
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清算||清理债务to make up an account aFbIJm=!  
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清洁帐目||与…停止交易to close ones account with &A1~x!`  
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结帐to close an account 6Hh\ys  
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清理未付款to ask an account||to demand an account T, z80m}  
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结清差额to balance the account with `"-ln'nw  
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清算to settle an account||to liquidate an account||to square an account h,!#YG@>  
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审查帐目||监查帐目to audit an account I\8F.J1_  
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检查帐目to examine an account -,Oq=w*EV  
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转入A的帐户to charge the amount to As account 3
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以计帐方式付款to pay on account gR]NH  
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代理某人||为某人on ones account||on account of one ;WqWD
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为自己计算||独立帐目on ones own account "B34+fOur  
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由某人收益并负风险on ones account and risk||for ones account and risk VU F$,F9  
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由某人负担for ones account||for account of one f7y3BWOi]  
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按某人指示||列入某人帐户by order and for account of one ;J&p17~T9  
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列入5月份帐目for May account R?E< }\!  
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编入某中帐项下to pass to the account of||to place to the account of KccIYn~  
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寄出清算书to send in an account||to send in render an account W-8U~*/  
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支票薄cheque book
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支票陈票人cheque drawer _t7}ny[  
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持票人cheque holder wnr<# =,I'  
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不记名支票cheque to bearer||bearer cheque [zsUboCkc  
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记名支票||认人支票cheque to order |J^}BXW'^)  
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到期支票antedated cheque fP>~ @^  
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未到期支票postdated cheque p*5QV  
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保付支票certified cheque {?YBJnG}x  
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未获兑现支票，退票returned cheque 9=5xt;mEs}  
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横线支票crossed cheque ,
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普通横线general crossing
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特别横线special crossing
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空白支票blank cheque u.rFZu?E\  
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失效支票，过期支票stale cheque ojG;[@V  
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普通支票open cheque A81'ca/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ep)O|_=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ! z6T_;s  
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支票换现金||兑现to cash a cheque rGmx K|R  
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清理票款to clear a cheque MRN=-|fV^  
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保证兑现to certify a cheque VM}7 ~  
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填写支票数额to fill up a cheque ~s2la~gu  
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支票上划线to cross a cheque })umg8s  
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开发支票to make out a cheque ^tY _ q  
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签发支票，开立支票to draw a cheque||to issue a cheque -T2w?|  
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透支支票to overdraw a cheque |+Cd2[hN  
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背书支票to endorse a cheque "sYZ 3  
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请付票款||清付票款to pay a cheque||to honour a cheque p&2oe\j$,  
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支票退票to dishonour a cheque H,EGB8E2  

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拒付支票to refuse a cheque .u:aX$t+  
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拒付支票to stop payment of a cheque Xi0fX$-,  
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提示要求付款to present for payment (_=R<:  
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见票即付持票人payable to bearer *t
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支付指定人payable to order %Ix2NdC  
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已过期||无效out of date||stale C!U$<_I\2  
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请给出票人R/D||refer to drawer hdwF;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds og&-P=4O  
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文字与数字不一致words and figures differ P!I Lji!  
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支票 O8~RfB  
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时间已过account closed R6TT1Ka3c  
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更改处应加盖印章alterations require initials <[K3Prf C  
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时间已过effects not cleared p`EgMzVO,  
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停止付款payment stopped iH~A7e62OZ  
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支票毁损cheque mutilated q]Kv.x]$R  
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汇款||寄钱to remit||to send money qOIVuzi*  
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寄票供取款||支票支付to send a cheque for payment PpH ;p.-!d  
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寄款人a remitter q|0l>DPRp  
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收款人a remittee 0 /9 C=v  
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国外汇票foreign Bill V.6pfL  
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国内汇票inland Bill z`.<dN g  
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跟单汇票documentary bill <EcxNj1  
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空头汇票accommodation bill ^b}Wl0Fn  
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原始汇票original bill fms(_Q:R?  
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改写||换新票据renewed bill Yi)s=Q:  
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即期汇票sight bill||bill on demand (9kR'kr  
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…days after date||…days after date…日后付款 bar=^V)  
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…months after date||…months after date…月后付款 /nuz_y\J  
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见票后…日付款…days after sight||…days sight !c{F{ t-a  
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见票后…月付款…months after sight||…months sight p!=O>b_f  
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同组票据set of bills gzqp=I[%  
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单张汇票sola of exchange||sole of exchange U%q6n"[ Cr  
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远期汇票usance bill||bill at usance k.K#i /t  
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长期汇票long bill /
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短期汇票short bill Qni`k)4  
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逾期汇票overdue bill Z+J4
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宽限日期days of grace .#$2,"8  
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电汇telegraphic transfer （T.T） fz:(mZ%  
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邮汇postal order||postal note （Am.）||post office order||money order xlu4  
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本票promissory note （P/N） C-;w}  
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押汇负责书||押汇保证书letter of hypothecation 4d4+%5GE  
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副保||抵押品||付属担保物collateral security usD@4!PoA  
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担保书trust receipt||letter of indemnity #IM.7`I  
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承兑||认付acceptance z_fjmqa?  
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单张承兑general acceptance D4[t^G;J  
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有条件承兑qualified acceptance pcwYgq#5  
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附条件认付conditional acceptance WXY'%G  
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部分认付partial acceptance   X&?s:A