[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。   "=Br&FN{|  
会计报表statement of account [P`e@$  
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往来帐目account current XGx[Ny_A2  
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现在往来帐||存款额current accout ,
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销货帐account sales H{*Dc_  
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共同计算帐项joint account FOXSs8"c]!  
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未决帐项outstanding account )!"fUz$  
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贷方帐项credit account||creditor account XIdh9)]^}  
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借方帐项debit account||debtor account 8<6H2~5<  
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应付帐||应付未付帐account payable Nc:s+ o  
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应收帐||应收未收帐account receivable 
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新交易||新帐new account &W2*'$j"_  
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未决帐||老帐old account 'FErk~}/4s  
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现金帐cash account C~ 1]  
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流水帐running account yb`PMjj15  
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暂记帐||未定帐suspense account zPby+BP  
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过期帐||延滞帐overdue account||pastdue account \9?[|m z  
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杂项帐户sundry account /(dP)ysc  
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详细帐单||明细表detail account pQz1!0  
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呆帐bad account n!jmxl$  
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会计项目title of account G3.a
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会计薄||帐薄account-book At Wv9  
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营业报告书||损益计算表account of budiness||business report B~Sj#(WEa  
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借贷细帐||交验帐account rendered dOhSqx56  
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明细帐account stated 2dn^K3  
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与…银行开立一户头to open an account with `^M ]|7  
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与…银行建立交易to keep account with ;blL\|ch;  
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继续记帐to keep account 6!<I'M'[e  
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与…有交易to have an account with =KE7NXu]-  
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作成会计帐||有往来帐项to make out an account with X=)V<2WO  
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清算||清理债务to make up an account 0z8(9DlTc  
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清洁帐目||与…停止交易to close ones account with (.J/Ql0Y  
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结帐to close an account [,=?e  
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清理未付款to ask an account||to demand an account R7::f\I   
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结清差额to balance the account with {oQs*`=l>  
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清算to settle an account||to liquidate an account||to square an account Iiy5;:CX:q  
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审查帐目||监查帐目to audit an account %YG?7PBB  
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检查帐目to examine an account N[{rsUBd  
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转入A的帐户to charge the amount to As account g/GI'8EMj  
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以计帐方式付款to pay on account j0l,1=^>l  
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代理某人||为某人on ones account||on account of one o"z()w~  
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为自己计算||独立帐目on ones own account h,LSqjf"  
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由某人收益并负风险on ones account and risk||for ones account and risk J""Cgf  
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由某人负担for ones account||for account of one dL42)HP5  
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按某人指示||列入某人帐户by order and for account of one \8CCa(H  
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列入5月份帐目for May account ^G4YvS(  
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编入某中帐项下to pass to the account of||to place to the account of MlV(XG>'  
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寄出清算书to send in an account||to send in render an account .}__XWK5  
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支票薄cheque book &bTCTDZh  
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支票陈票人cheque drawer a>j}@8[J  
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持票人cheque holder c7mKE`  
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不记名支票cheque to bearer||bearer cheque Zc7;&cz  
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记名支票||认人支票cheque to order qO{z{@jo55  
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到期支票antedated cheque Lu#qo^  
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未到期支票postdated cheque |=;hQ2HyF  
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保付支票certified cheque 5dj" U xH  
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未获兑现支票，退票returned cheque H07\z1?.K  
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横线支票crossed cheque Tpl]\L1v-  
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普通横线general crossing QF P9"FM5F  
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特别横线special crossing wm~7`&  
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空白支票blank cheque Fi``l)Tt  
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失效支票，过期支票stale cheque >9H^r\  
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普通支票open cheque RHUZ:r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hTDK[4e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p@jw)xI  
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支票换现金||兑现to cash a cheque .OdtM Xy  
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清理票款to clear a cheque 0he3[m}Nr  
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保证兑现to certify a cheque zxn|]PbS  
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填写支票数额to fill up a cheque eIvZhi  
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支票上划线to cross a cheque sT?{  
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开发支票to make out a cheque ?oYO !  
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签发支票，开立支票to draw a cheque||to issue a cheque AlQhKL}|s  
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透支支票to overdraw a cheque SW9 C 8Q  
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背书支票to endorse a cheque >/n]; fl>8  

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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque %r|sb=(yT  
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拒付支票to refuse a cheque vbmt0d f  
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拒付支票to stop payment of a cheque K$Bv4_|x  
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提示要求付款to present for payment 8c) eaDu  
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见票即付持票人payable to bearer 5qM$ahN3wH  
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支付指定人payable to order RL` jaS?V  
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已过期||无效out of date||stale ykC3Z<pI.  
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请给出票人R/D||refer to drawer My>q%lF=fw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SA'
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文字与数字不一致words and figures differ ]0>  
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支票 b"$?(Y  
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时间已过account closed mP*$wE9b,:  
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更改处应加盖印章alterations require initials YH58p&up  
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时间已过effects not cleared #[bosb!R  

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停止付款payment stopped uQ3sRJi  
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支票毁损cheque mutilated K\ Wzh;  
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汇款||寄钱to remit||to send money IiniaVuQ  
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寄票供取款||支票支付to send a cheque for payment U~=?I)Ni  
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寄款人a remitter 8G)~#;x1  
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收款人a remittee NUM!'+H_h  
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国外汇票foreign Bill 0fstEExw  
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国内汇票inland Bill U;3t{~Ym  
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跟单汇票documentary bill 28v^j*=* \  
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空头汇票accommodation bill E[t[R<v,P!  
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原始汇票original bill t$qIJt$  
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改写||换新票据renewed bill Ruq;:5u  
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即期汇票sight bill||bill on demand m~;.k
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…days after date||…days after date…日后付款 W`LG.`JW  
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…months after date||…months after date…月后付款 /)v+|%U  
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见票后…日付款…days after sight||…days sight 3W ]zLUn  
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见票后…月付款…months after sight||…months sight "<Di  
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同组票据set of bills m%eCTpYo  
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单张汇票sola of exchange||sole of exchange KiMlbF.~V  
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远期汇票usance bill||bill at usance |,KsJ2hD  
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长期汇票long bill r9-ayp#pC  
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短期汇票short bill Xa-TNnws?  
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逾期汇票overdue bill vx6lud0k}  
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宽限日期days of grace 5s%e9x|kP  
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电汇telegraphic transfer （T.T） |ggtb\W  
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邮汇postal order||postal note （Am.）||post office order||money order i,;a( Sy4  
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本票promissory note （P/N） ZL
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押汇负责书||押汇保证书letter of hypothecation  $AZ=;iP-  
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副保||抵押品||付属担保物collateral security $\k)Y(&  
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担保书trust receipt||letter of indemnity '9qyf<MlY  
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承兑||认付acceptance @az<D7j2  
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单张承兑general acceptance \Lbwfd=  
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有条件承兑qualified acceptance ^G5fs'd  
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附条件认付conditional acceptance ]A\qI>,  
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部分认付partial acceptance   iYdg1