[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。   i5Ggf"![  
会计报表statement of account =cI(d ,  
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往来帐目account current (QEG4&9  
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现在往来帐||存款额current accout )9g2D`a4  
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销货帐account sales Txu/{M,  
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共同计算帐项joint account O.? JmE  
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未决帐项outstanding account 5P2K5,o|n~  
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贷方帐项credit account||creditor account }f ?y* H  
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借方帐项debit account||debtor account >P(.:_^p  
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应付帐||应付未付帐account payable  7GGUV  
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应收帐||应收未收帐account receivable x`s>*^  
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新交易||新帐new account okXl8&mi  
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未决帐||老帐old account Bvj0^fSm  
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现金帐cash account rQXzR  
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流水帐running account k9R9Nz|J  
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暂记帐||未定帐suspense account `/g UV  
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过期帐||延滞帐overdue account||pastdue account ;jPXs  
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杂项帐户sundry account E4!Fupkpf  
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详细帐单||明细表detail account *VeRVaBl  
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呆帐bad account
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会计项目title of account mTh]PPo
 
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会计薄||帐薄account-book H[UlY?&+  
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营业报告书||损益计算表account of budiness||business report 6Iw\c  
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借贷细帐||交验帐account rendered '!$%> ||S  
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明细帐account stated >Se,;cB'/]  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with D6^6}1WI  
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继续记帐to keep account fX+ O[j  
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与…有交易to have an account with Y<rU#Z#T  
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作成会计帐||有往来帐项to make out an account with '=6\v!  
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清算||清理债务to make up an account c=+!>Z&i$G  
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清洁帐目||与…停止交易to close ones account with ]cN1c}  
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结帐to close an account |a%Tp3Q~  
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清理未付款to ask an account||to demand an account t.'!`5G  
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结清差额to balance the account with Pco'l#:  
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清算to settle an account||to liquidate an account||to square an account &(mR> mT  
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审查帐目||监查帐目to audit an account -[DOe?T  
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检查帐目to examine an account u4|$bbig  
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转入A的帐户to charge the amount to As account *C=>X193U  
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以计帐方式付款to pay on account Sa`Xf\  
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代理某人||为某人on ones account||on account of one fLm*1S|%\  
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为自己计算||独立帐目on ones own account ">jj  
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由某人收益并负风险on ones account and risk||for ones account and risk 'xg Lt(  
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由某人负担for ones account||for account of one tWa)_y  
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按某人指示||列入某人帐户by order and for account of one ]Y8<`;8/  
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列入5月份帐目for May account Gc;{\VU  
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编入某中帐项下to pass to the account of||to place to the account of u'W8;G*~  
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寄出清算书to send in an account||to send in render an account 4 X |(5q?  
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支票薄cheque book ]4]6Qki  
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支票陈票人cheque drawer ssRbhlD/*1  
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持票人cheque holder g8xQ|px  
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不记名支票cheque to bearer||bearer cheque HxK80
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记名支票||认人支票cheque to order E5xzy/ZQ  
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到期支票antedated cheque ;y\IqiA{o  
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未到期支票postdated cheque D.Q=]jOs  
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保付支票certified cheque v ` 7RCg`  
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未获兑现支票，退票returned cheque ws|;`  
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横线支票crossed cheque % !>I*H  
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普通横线general crossing JS
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特别横线special crossing I'iGt~4$  
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空白支票blank cheque ;Q[mL(1:  
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失效支票，过期支票stale cheque [E JQ>?D  
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普通支票open cheque 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount meks RcF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m"jV}@agX  

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支票换现金||兑现to cash a cheque hk
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清理票款to clear a cheque i?:_:"^x  
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保证兑现to certify a cheque 1=a>f"cyf  
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填写支票数额to fill up a cheque 3lq Mucr  
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支票上划线to cross a cheque ,SiY;(b=\  
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开发支票to make out a cheque ^F"iP7   
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签发支票，开立支票to draw a cheque||to issue a cheque V$rlA'+1v  
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透支支票to overdraw a cheque @(i!YL  
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背书支票to endorse a cheque ^+9sG$T_EV  
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请付票款||清付票款to pay a cheque||to honour a cheque [J0v&{)?  
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支票退票to dishonour a cheque WmQ01v  
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拒付支票to refuse a cheque iYbX  
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拒付支票to stop payment of a cheque h !(>7/Gi  
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提示要求付款to present for payment =N|kn<h4  
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见票即付持票人payable to bearer m!OMrZ%)}  
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支付指定人payable to order I}Xg&-L  
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已过期||无效out of date||stale C6&( c  
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请给出票人R/D||refer to drawer swpnuuC-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds twk&-:'  

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文字与数字不一致words and figures differ qv
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支票 "~p+0Xws9  
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时间已过account closed _JOP[KHb  
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更改处应加盖印章alterations require initials T#iU+)-\%  
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时间已过effects not cleared 1-$P0  
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停止付款payment stopped ^"tqdeCb=  
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支票毁损cheque mutilated R|t;p!T  
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汇款||寄钱to remit||to send money .S|-4}G(6  
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寄票供取款||支票支付to send a cheque for payment 4qBY%1  
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寄款人a remitter u< q)SQ1  
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收款人a remittee G4"lZM  
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国外汇票foreign Bill r &c_4%y  
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国内汇票inland Bill \y,;Cfl<  
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跟单汇票documentary bill =*[, *A  
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空头汇票accommodation bill {z-NlH  
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原始汇票original bill lW&[mnR  
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改写||换新票据renewed bill %pd5w~VP  
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即期汇票sight bill||bill on demand -Zttj/K  
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…days after date||…days after date…日后付款 B<rPvM7a  
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…months after date||…months after date…月后付款 .Y+mwvLpRG  
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见票后…日付款…days after sight||…days sight N=hSqw[  
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见票后…月付款…months after sight||…months sight oBhL}r  
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同组票据set of bills aY3pvOV  
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单张汇票sola of exchange||sole of exchange yz54:q?  
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远期汇票usance bill||bill at usance DN2h
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长期汇票long bill ;,[EJR^CI  
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短期汇票short bill 0TuNA\Ug+  
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逾期汇票overdue bill 1t uator  
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宽限日期days of grace dNS9<8JX  
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电汇telegraphic transfer （T.T） .1l[
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邮汇postal order||postal note （Am.）||post office order||money order sIQMUC[!
 
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本票promissory note （P/N） }T^v7 LY  
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押汇负责书||押汇保证书letter of hypothecation $4fjSSB~  
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副保||抵押品||付属担保物collateral security V0wC@?  
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担保书trust receipt||letter of indemnity gJ}'O4*b  
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承兑||认付acceptance I(r5\A=  
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单张承兑general acceptance & m";D  

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有条件承兑qualified acceptance d%|#m)  
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附条件认付conditional acceptance Ik2szXh[J  
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部分认付partial acceptance   '%/u103{e