[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。   NGS/lKz  
会计报表statement of account M[TgNWl/[  
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往来帐目account current $i~DUT(  
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现在往来帐||存款额current accout OZk(VMuI  
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销货帐account sales VCvuZU{<  
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共同计算帐项joint account })T_D\2M  
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未决帐项outstanding account hc~--[1c:  
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贷方帐项credit account||creditor account htMpL
  
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借方帐项debit account||debtor account zy5@K)  
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应付帐||应付未付帐account payable #sNa}292"  
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应收帐||应收未收帐account receivable ,:;nq>
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新交易||新帐new account 0~n=|3*P  
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未决帐||老帐old account 1N:eM/a  
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现金帐cash account tTQ>pg1{qh  
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流水帐running account r1F5&?{q  
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暂记帐||未定帐suspense account B>9D@fmzs  
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过期帐||延滞帐overdue account||pastdue account S{fNeK  
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杂项帐户sundry account (8H "'  
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详细帐单||明细表detail account sA}=o.\j:  
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呆帐bad account L;gr
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会计项目title of account Av+
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会计薄||帐薄account-book mlIc`GSI  
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营业报告书||损益计算表account of budiness||business report vgsu~(L;  
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借贷细帐||交验帐account rendered 8 I,(\<Xv  
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明细帐account stated .XY
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与…银行开立一户头to open an account with k6G23p[9  
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与…银行建立交易to keep account with #YjV3O5<  
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继续记帐to keep account &Sc0l/  
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与…有交易to have an account with RI-whA8+  
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作成会计帐||有往来帐项to make out an account with 0^{z q|%Q!  
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清算||清理债务to make up an account gy~M]u{  
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清洁帐目||与…停止交易to close ones account with }2DeqY  
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结帐to close an account L F{qI?LG  
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清理未付款to ask an account||to demand an account -hhE`Y  
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结清差额to balance the account with HHtp
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清算to settle an account||to liquidate an account||to square an account $W
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审查帐目||监查帐目to audit an account LhV4 ^\+  
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检查帐目to examine an account 9YB~1M  
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转入A的帐户to charge the amount to As account Rra(/j<rQ  
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以计帐方式付款to pay on account zIRa%%.i<  
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代理某人||为某人on ones account||on account of one 0Dh a1[=  
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为自己计算||独立帐目on ones own account EEa KT`/d  
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由某人收益并负风险on ones account and risk||for ones account and risk X3a:*1N  
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由某人负担for ones account||for account of one jzzVZ% t  
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按某人指示||列入某人帐户by order and for account of one E7*1QR{Q  
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列入5月份帐目for May account n7{1m$/  
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编入某中帐项下to pass to the account of||to place to the account of 9';0vrFeM  
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寄出清算书to send in an account||to send in render an account 1l1
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支票薄cheque book mP:mzmUw  
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支票陈票人cheque drawer D0"+E*   
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持票人cheque holder %\5y6  
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不记名支票cheque to bearer||bearer cheque * z{D}L-&  
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记名支票||认人支票cheque to order xnh%nv<v{  
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到期支票antedated cheque 4&`66\p;  
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未到期支票postdated cheque /~AwX8X  
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保付支票certified cheque *w@>zkB
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未获兑现支票，退票returned cheque -3w? y  
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横线支票crossed cheque  *riGi  
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普通横线general crossing uO":\<1#  
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特别横线special crossing ,'ndQ{\9  
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空白支票blank cheque Qh{=Z^r  
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失效支票，过期支票stale cheque u |f h!-  
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普通支票open cheque y:v0&9L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v4qvqGK  
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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 ~B  
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支票换现金||兑现to cash a cheque ZN
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清理票款to clear a cheque PHz/^p3F  
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保证兑现to certify a cheque }K&K{ 9}  
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填写支票数额to fill up a cheque np)-Yzr  
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支票上划线to cross a cheque ZegsV|  
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开发支票to make out a cheque !'PPj_Hp]  
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签发支票，开立支票to draw a cheque||to issue a cheque lffw7T~  
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透支支票to overdraw a cheque r_R|.fl
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背书支票to endorse a cheque 27Lya!/  
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请付票款||清付票款to pay a cheque||to honour a cheque &<v#^2S3  
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支票退票to dishonour a cheque w8@Ok_fj  
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拒付支票to refuse a cheque 5bMVDw/  
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拒付支票to stop payment of a cheque ZtB0:'o;  
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提示要求付款to present for payment PJb_QL!9  
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见票即付持票人payable to bearer lOZ.{0{f,  
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支付指定人payable to order o F@{&  
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已过期||无效out of date||stale $\0j:<o  
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请给出票人R/D||refer to drawer 7E|0'PPR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'v\!}6  
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文字与数字不一致words and figures differ ,j2qY'wi  
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支票 ztb2Ign<  
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时间已过account closed VX;u54hS  
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更改处应加盖印章alterations require initials m<OxO\Mpf  
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时间已过effects not cleared ~|!q>z  
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停止付款payment stopped u,oxUySeG  
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支票毁损cheque mutilated ;z%& 3u/  
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汇款||寄钱to remit||to send money 2RM1-j ($  
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寄票供取款||支票支付to send a cheque for payment w.0.||C O  
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寄款人a remitter EBebyQcon  
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收款人a remittee KY_qK)H  
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国外汇票foreign Bill g%\e80~1(  
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国内汇票inland Bill *|`'L  

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跟单汇票documentary bill ViVYyA  
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空头汇票accommodation bill +rql7D0st  
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原始汇票original bill C-2n2OM.  
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改写||换新票据renewed bill 7l:H~"9r  
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即期汇票sight bill||bill on demand C8n1j2G\  
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…days after date||…days after date…日后付款 *tP,Ol  
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…months after date||…months after date…月后付款 Dd{{d?;B  
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见票后…日付款…days after sight||…days sight wTTQIo60  
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见票后…月付款…months after sight||…months sight _c #P  
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同组票据set of bills RGxO
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单张汇票sola of exchange||sole of exchange GvVuFS>y  
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远期汇票usance bill||bill at usance _p~ `nQ=7  
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长期汇票long bill fmSA.z  
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短期汇票short bill fh2Pn!h+
 
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逾期汇票overdue bill {fS/ZG"5<t  
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宽限日期days of grace RSkpf94`  
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电汇telegraphic transfer （T.T） D)!k  
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邮汇postal order||postal note （Am.）||post office order||money order ?Dfgyz  
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本票promissory note （P/N） <vj&e(D^  
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押汇负责书||押汇保证书letter of hypothecation ]w')~yk  
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副保||抵押品||付属担保物collateral security |E}N8\Gr  
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担保书trust receipt||letter of indemnity sDwSEg>#B  
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承兑||认付acceptance j0OxR.S  
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单张承兑general acceptance PmTA3aH  
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有条件承兑qualified acceptance C f<,\Aav  
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附条件认付conditional acceptance ABx0IdOcI  
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部分认付partial acceptance   /FQumqbnt