[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。   ^z[_U}N\}  
会计报表statement of account pu\b`3C(  
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往来帐目account current O"@?U  
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现在往来帐||存款额current accout yQu vW$  
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销货帐account sales Nawp t%  
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共同计算帐项joint account kFS0i%Sr  
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未决帐项outstanding account s ;48v  
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贷方帐项credit account||creditor account 0v;ve  
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借方帐项debit account||debtor account G"}qV%"6"  
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应付帐||应付未付帐account payable .=?Sz*3  
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应收帐||应收未收帐account receivable oz
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新交易||新帐new account bSQ_"  
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未决帐||老帐old account wyp{KIV  
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现金帐cash account OE6#
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流水帐running account VZ;@S3TS  
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暂记帐||未定帐suspense account A5+q^t}  
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过期帐||延滞帐overdue account||pastdue account 9-B@GFB;8  
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杂项帐户sundry account S3;lKr  
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详细帐单||明细表detail account ZH% we  
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呆帐bad account @#A!w;bz  

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会计项目title of account h:
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会计薄||帐薄account-book HXyFj  
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营业报告书||损益计算表account of budiness||business report ("b*? : B  
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借贷细帐||交验帐account rendered RFB(d=o5S  
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明细帐account stated p x0Sy
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与…银行开立一户头to open an account with .5]{M\aA  
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与…银行建立交易to keep account with ~+=E"9O
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继续记帐to keep account G8noQ_-  
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与…有交易to have an account with =E!x~S;N  
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作成会计帐||有往来帐项to make out an account with vkuc8 li  
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清算||清理债务to make up an account `/0u{[  
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清洁帐目||与…停止交易to close ones account with JdO)YlM-  
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结帐to close an account b[yE~EQxr  
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清理未付款to ask an account||to demand an account +2Z#
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结清差额to balance the account with x2@,9OUx  
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清算to settle an account||to liquidate an account||to square an account Xo8DEr  
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审查帐目||监查帐目to audit an account |by@ :@*y  
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检查帐目to examine an account V~[:*WOX  
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转入A的帐户to charge the amount to As account 6g~+( ({lQ  
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以计帐方式付款to pay on account 1}nm2h1 I  
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代理某人||为某人on ones account||on account of one n/AW?'  
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为自己计算||独立帐目on ones own account @ hsbq  
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由某人收益并负风险on ones account and risk||for ones account and risk SOj`Y|6^:  
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由某人负担for ones account||for account of one PQ3h\CL1n  
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按某人指示||列入某人帐户by order and for account of one 6c&Y  
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列入5月份帐目for May account si?HkJv5  
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编入某中帐项下to pass to the account of||to place to the account of >)3VbO  
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寄出清算书to send in an account||to send in render an account %E.S[cf%8&  
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支票薄cheque book
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支票陈票人cheque drawer SQ E` U  
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持票人cheque holder Ue!Q."  
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不记名支票cheque to bearer||bearer cheque ox4W$YdMG  
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记名支票||认人支票cheque to order HH zEQV Lh  
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到期支票antedated cheque iRs V#s  
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未到期支票postdated cheque (yGQa5v  
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保付支票certified cheque ?gG,
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未获兑现支票，退票returned cheque r=$gT@  
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横线支票crossed cheque Fr;lG  
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普通横线general crossing ZpWu,1  
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特别横线special crossing I.9o`Q[8&  

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空白支票blank cheque tN}
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失效支票，过期支票stale cheque MHl^/e@  
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普通支票open cheque ls]H6z*q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `#U ]iwW!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H+R7X71{  
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支票换现金||兑现to cash a cheque RM#fX^)=  
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清理票款to clear a cheque 1 ys(v  
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保证兑现to certify a cheque ig$jKou F  
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填写支票数额to fill up a cheque QXB|!'  
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支票上划线to cross a cheque -nGwuEngP  
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开发支票to make out a cheque yXrd2?Rq@  
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签发支票，开立支票to draw a cheque||to issue a cheque .OV-`TNWj  
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透支支票to overdraw a cheque I8Kb{[?q  
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背书支票to endorse a cheque >"b[r  
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请付票款||清付票款to pay a cheque||to honour a cheque ~M; gM]r;  
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支票退票to dishonour a cheque Qi"'bWX@  
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拒付支票to refuse a cheque  qJURPK  
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拒付支票to stop payment of a cheque _
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提示要求付款to present for payment sjcQaF`=  
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见票即付持票人payable to bearer ,;c{9H  
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支付指定人payable to order Ir^BC!<2>  
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已过期||无效out of date||stale hg{ &Y(J!U  
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请给出票人R/D||refer to drawer YyG~#6aCh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XQ4dohGCP  
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文字与数字不一致words and figures differ aam1tm#Q  
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支票 k-io$  
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时间已过account closed A<a2TXcIE3  
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更改处应加盖印章alterations require initials t&8<k+m  
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时间已过effects not cleared R%qX_m\0  
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停止付款payment stopped [8xeQKp4  
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支票毁损cheque mutilated b,=,px  
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汇款||寄钱to remit||to send money e?_c[`sg  
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寄票供取款||支票支付to send a cheque for payment eUzU]6h  
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寄款人a remitter !&
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收款人a remittee wghFGHgw  
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国外汇票foreign Bill U[K0{PbY  
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国内汇票inland Bill R
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跟单汇票documentary bill (cPeee%Q  
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空头汇票accommodation bill +MOe{:/6  
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原始汇票original bill uFA|rX  
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改写||换新票据renewed bill 1I:"0("}
 
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即期汇票sight bill||bill on demand Ba\wq:  
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…days after date||…days after date…日后付款 N9>'/jgZX  
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…months after date||…months after date…月后付款 7DC0W|Fe  
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见票后…日付款…days after sight||…days sight &K}(A
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见票后…月付款…months after sight||…months sight R~x;X
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同组票据set of bills [][ :/~q!  
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单张汇票sola of exchange||sole of exchange anKb
 
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远期汇票usance bill||bill at usance oE|u;o
 
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长期汇票long bill JK^
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短期汇票short bill sgb+@&}9n  
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逾期汇票overdue bill Ivl^,{4  
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宽限日期days of grace pb2{J#  
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电汇telegraphic transfer （T.T） Ow .)h(y/  
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邮汇postal order||postal note （Am.）||post office order||money order fE7a]REK  
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本票promissory note （P/N） OSh mrz28  
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押汇负责书||押汇保证书letter of hypothecation  [k&s!Qp  
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副保||抵押品||付属担保物collateral security B| 0s4E  
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担保书trust receipt||letter of indemnity 1r:fxZO\Vd  
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承兑||认付acceptance ht cO ~b  
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单张承兑general acceptance O/r<VTOp  
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有条件承兑qualified acceptance /z-C :k\  
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附条件认付conditional acceptance &b]KMAo3  
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部分认付partial acceptance   Nn4Kt,KY