[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。   'fIirGOl  
会计报表statement of account Cs8e("w  
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往来帐目account current ntEf-x<  
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现在往来帐||存款额current accout ?o.Q  
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销货帐account sales L\y>WR%s  
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共同计算帐项joint account PV/SzfvIq  
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未决帐项outstanding account aC=D_JJ
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贷方帐项credit account||creditor account >6"u{Qmr  
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借方帐项debit account||debtor account "8h7"WR  
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应付帐||应付未付帐account payable 298@&_  
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应收帐||应收未收帐account receivable NM_Xy<.~E  
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新交易||新帐new account c})f&Z@<  
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未决帐||老帐old account !*@sX7H  
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现金帐cash account oWo/QNw9  
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流水帐running account @fSBW+  
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暂记帐||未定帐suspense account }hy, }2(8  
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过期帐||延滞帐overdue account||pastdue account OEFALt  
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杂项帐户sundry account d1rIU6  
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详细帐单||明细表detail account awic9uMH  
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呆帐bad account .h7`Q{  
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会计项目title of account iUua!uC  
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会计薄||帐薄account-book x<fF1];  
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营业报告书||损益计算表account of budiness||business report `UK'IN.il  
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借贷细帐||交验帐account rendered 7H l>UX,|  
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明细帐account stated !w;oVPNg  
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与…银行开立一户头to open an account with +>}L
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与…银行建立交易to keep account with PptVneujI  
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继续记帐to keep account /2.}m`5  
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与…有交易to have an account with S T1V  
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作成会计帐||有往来帐项to make out an account with \5iMr[s  
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清算||清理债务to make up an account NHL9qL"qk  
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清洁帐目||与…停止交易to close ones account with 2<
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结帐to close an account ;l %$-/%  
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清理未付款to ask an account||to demand an account "vka7r  
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结清差额to balance the account with `y|_hb  
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清算to settle an account||to liquidate an account||to square an account FS)"MDs  
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审查帐目||监查帐目to audit an account 'Qh1$X)R7a  
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检查帐目to examine an account bp!Jjct  
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转入A的帐户to charge the amount to As account eaC%&k  
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以计帐方式付款to pay on account k8?G%/TD  
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代理某人||为某人on ones account||on account of one _%[po%]  
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为自己计算||独立帐目on ones own account v\[+  
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由某人收益并负风险on ones account and risk||for ones account and risk P)kJ[Zv>f  
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由某人负担for ones account||for account of one <PVwf`W.  
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按某人指示||列入某人帐户by order and for account of one b[GhI+_  
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列入5月份帐目for May account _1NK9dp:  
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编入某中帐项下to pass to the account of||to place to the account of ei<0,w[V1{  
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寄出清算书to send in an account||to send in render an account g@37t @I  
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支票薄cheque book jM&di  
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支票陈票人cheque drawer *68 TTBq(  
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持票人cheque holder ."H;bfcL_  
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不记名支票cheque to bearer||bearer cheque "bIb?e2h9G  
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记名支票||认人支票cheque to order &yvv
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到期支票antedated cheque a$"nNmD?  
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未到期支票postdated cheque !1G KpL  
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保付支票certified cheque $ ]s^M=8  
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未获兑现支票，退票returned cheque /[<F f  
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横线支票crossed cheque nbF<K?  
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普通横线general crossing az F!V  
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特别横线special crossing u%~'+=  
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空白支票blank cheque xoKK{&J  
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失效支票，过期支票stale cheque 5vyg-'  
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普通支票open cheque ]q1w@)]n}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g8Ex$,\,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O2Qmz=%  
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支票换现金||兑现to cash a cheque ^3dc#5]Xf  
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清理票款to clear a cheque mD9Iao%4~  
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保证兑现to certify a cheque Gd 4S7JE  
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填写支票数额to fill up a cheque l ms^|?  
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支票上划线to cross a cheque nX!%9x$3  
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开发支票to make out a cheque SSI> +A  
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签发支票，开立支票to draw a cheque||to issue a cheque >V^8<^?G  
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透支支票to overdraw a cheque _/:--Z  
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背书支票to endorse a cheque &b@_ah+f  
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请付票款||清付票款to pay a cheque||to honour a cheque s>DFAu!  
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支票退票to dishonour a cheque .Yk}iHcW.  
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拒付支票to refuse a cheque ?.,F3@W "  
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拒付支票to stop payment of a cheque !IJ YaQ6z  
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提示要求付款to present for payment hzAuj0-A  
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见票即付持票人payable to bearer c:=HN-*vQ  
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支付指定人payable to order xRZ K&vkKE  
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已过期||无效out of date||stale .&u @-Vm  
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请给出票人R/D||refer to drawer M\ wCZG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kJ* N`=  
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文字与数字不一致words and figures differ D!,'}G#  
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支票 O>*Vo!z\f  
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时间已过account closed C\[:{d  
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更改处应加盖印章alterations require initials _+Z;pt$C  
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时间已过effects not cleared h1Y^+A_  
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停止付款payment stopped 6!6R3Za$  
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支票毁损cheque mutilated `OZiN;*|  
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汇款||寄钱to remit||to send money VYK%0S9yH[  
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寄票供取款||支票支付to send a cheque for payment &`'@}o>2  
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寄款人a remitter Yru,YA   
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收款人a remittee bdBLfWe  
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国外汇票foreign Bill uesIkJ^Q[  
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国内汇票inland Bill }+:X=@Z@  
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跟单汇票documentary bill QNZ#SG8  
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空头汇票accommodation bill |/u,6`  
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原始汇票original bill y=}o|/5"
 
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改写||换新票据renewed bill ,y)V5 c1  
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即期汇票sight bill||bill on demand DU@SXb  
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…days after date||…days after date…日后付款 =)!~t/  
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…months after date||…months after date…月后付款 cj|Urt  
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见票后…日付款…days after sight||…days sight 8&y#LeM1TT  
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见票后…月付款…months after sight||…months sight 6^,
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同组票据set of bills X(;WY^i!  
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单张汇票sola of exchange||sole of exchange C!|Yz=e  
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远期汇票usance bill||bill at usance &iaS3x  
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长期汇票long bill ? RID4xu!  
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短期汇票short bill a6"-,Kg  
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逾期汇票overdue bill rb]?"lizi  
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宽限日期days of grace }`+9ie7]/  

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电汇telegraphic transfer （T.T） 2~%^y6lR  
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邮汇postal order||postal note （Am.）||post office order||money order pL2{zW`FDh  
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本票promissory note （P/N） D"&Sd@a{  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security ^95njE`>t`  
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担保书trust receipt||letter of indemnity 6i%Xf i  
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承兑||认付acceptance $dG:29w  
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单张承兑general acceptance 1:J+`mzpl  
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有条件承兑qualified acceptance oXUb_/  
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附条件认付conditional acceptance 1x%B`d  
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部分认付partial acceptance   8[D"