[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。   8gNTW7W
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会计报表statement of account C0f%~UMwd  
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往来帐目account current VX&g[5zr  
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现在往来帐||存款额current accout T`@brL  
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销货帐account sales h^rG5Q  
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共同计算帐项joint account ;N.dzH2yA  
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未决帐项outstanding account &v0]{)PO  
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贷方帐项credit account||creditor account VfzyBjQ  
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借方帐项debit account||debtor account =_=%1rI~  
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应付帐||应付未付帐account payable rPy,PQG2w  
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应收帐||应收未收帐account receivable O1jiD_Y!9  
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新交易||新帐new account '2Zs15)V  
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未决帐||老帐old account aJv+BX_,  
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现金帐cash account U*{0,Ue'  
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流水帐running account Q'jGNWep  
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暂记帐||未定帐suspense account ?4wl  
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过期帐||延滞帐overdue account||pastdue account Ie!">8."  
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杂项帐户sundry account ye(av&Hn  
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详细帐单||明细表detail account }s?w-u+(c6  
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呆帐bad account )%p46(]  
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会计项目title of account Qt\:A!'jw  
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会计薄||帐薄account-book \;_tXb}F  
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营业报告书||损益计算表account of budiness||business report z^*g2J,  
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借贷细帐||交验帐account rendered .K-d
 
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明细帐account stated 0n4(Rj|}2  
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与…银行开立一户头to open an account with K5bR7f:  
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与…银行建立交易to keep account with t{s>B]i^_w  
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继续记帐to keep account opn
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与…有交易to have an account with 3qu?q D  
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作成会计帐||有往来帐项to make out an account with gyy}-^`F  
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清算||清理债务to make up an account ./DlHS;  
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清洁帐目||与…停止交易to close ones account with dci,[TEGu  
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结帐to close an account 41.xi9V2  
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清理未付款to ask an account||to demand an account i8 cmT+}>  
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结清差额to balance the account with K'E)?NW69  
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清算to settle an account||to liquidate an account||to square an account tK+JmbB\  
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审查帐目||监查帐目to audit an account PbxQ \.  
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检查帐目to examine an account m^RO*n.  
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转入A的帐户to charge the amount to As account gCL}Ba  
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以计帐方式付款to pay on account 0x&L'&Sp N  
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代理某人||为某人on ones account||on account of one '['x 'G50  
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为自己计算||独立帐目on ones own account 66MUrNW  
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由某人收益并负风险on ones account and risk||for ones account and risk ka`}lR  
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由某人负担for ones account||for account of one S%G&{5  
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按某人指示||列入某人帐户by order and for account of one #z*,-EV|  
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列入5月份帐目for May account I34 1s0  
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编入某中帐项下to pass to the account of||to place to the account of KfC{/J\   
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寄出清算书to send in an account||to send in render an account z_(4  
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支票薄cheque book &!+1GI9z  
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支票陈票人cheque drawer a]8W32  
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持票人cheque holder "SC]G22  
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不记名支票cheque to bearer||bearer cheque W:8{}Iu<  
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记名支票||认人支票cheque to order {s2eOL5I|%  
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到期支票antedated cheque vcP_gJz  
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未到期支票postdated cheque [XP\WG>s  
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保付支票certified cheque ,GtN6?  
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未获兑现支票，退票returned cheque 5E${  
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横线支票crossed cheque w:~
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普通横线general crossing hXc:y0 0  

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特别横线special crossing fV!~SX6S  
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空白支票blank cheque ;"NW=P&  
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失效支票，过期支票stale cheque hz-^9U  
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普通支票open cheque =vb'T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FMl_I26]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K6nNrd}p:  
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支票换现金||兑现to cash a cheque wf~n>e^e  
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清理票款to clear a cheque rpL
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保证兑现to certify a cheque r3~YGY  
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填写支票数额to fill up a cheque I5W#8g!{  
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支票上划线to cross a cheque 9y;zk$O8  
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开发支票to make out a cheque !PEP`wEKdp  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque H|<Zm:.%$  
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背书支票to endorse a cheque Mu$"fYKf"  

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请付票款||清付票款to pay a cheque||to honour a cheque }IV=qW,  
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支票退票to dishonour a cheque 'I@l$H  
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拒付支票to refuse a cheque gLWbd~  
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拒付支票to stop payment of a cheque uVzvUz{b  
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提示要求付款to present for payment .-cx9&  
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见票即付持票人payable to bearer @gjA8mL  
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支付指定人payable to order yjIA`5^  
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已过期||无效out of date||stale Si-Q'*Y=  
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请给出票人R/D||refer to drawer >ui;B$=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .hK:-q,  
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文字与数字不一致words and figures differ F_nXsKem  
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支票 'oF('uR  
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时间已过account closed %8?XOkH)  
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更改处应加盖印章alterations require initials R#HX}[Hb  
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时间已过effects not cleared |*N;R+b  
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停止付款payment stopped L`"V_ "Q#0  
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支票毁损cheque mutilated *Nur>11D  
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汇款||寄钱to remit||to send money W>&!~9H  
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寄票供取款||支票支付to send a cheque for payment i-R}O6  
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寄款人a remitter 2W}jbOy  
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收款人a remittee 3 5/ s\  
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国外汇票foreign Bill b;5 M$  
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国内汇票inland Bill ywA7hm  
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跟单汇票documentary bill YmLpGqNv  
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空头汇票accommodation bill 0/uy'JvWru  
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原始汇票original bill WAJKP"  
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改写||换新票据renewed bill m;!X{CV  
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即期汇票sight bill||bill on demand g!^mewtd  
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…days after date||…days after date…日后付款 c-U]3`;Q  
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…months after date||…months after date…月后付款 MeV*
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见票后…日付款…days after sight||…days sight ]~!CJ8d  
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见票后…月付款…months after sight||…months sight `uC^"R(m  
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同组票据set of bills zL9:e7o  
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单张汇票sola of exchange||sole of exchange @U@O#+d'ZR  
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远期汇票usance bill||bill at usance |(CgX 6 l3  
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长期汇票long bill ~y"OyOi&  
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短期汇票short bill Ao#bR Em  
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逾期汇票overdue bill , K:d/  
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宽限日期days of grace /:"^,i\t  
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电汇telegraphic transfer （T.T） .{|SKhXk  
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邮汇postal order||postal note （Am.）||post office order||money order uGHM ]"!)  
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本票promissory note （P/N） z, FPhbFn  
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押汇负责书||押汇保证书letter of hypothecation @!}/$[hu1  
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副保||抵押品||付属担保物collateral security :qzhkKu  
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担保书trust receipt||letter of indemnity e+:X%a4\  
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承兑||认付acceptance g"kET]KP"  
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单张承兑general acceptance 2.]d~\  
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有条件承兑qualified acceptance 9U4[o<G]=  
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附条件认付conditional acceptance S)W?W}*R\  
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部分认付partial acceptance   :SWrx MT