[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。   _,d<9 Y)  
会计报表statement of account $3%+N|L  
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往来帐目account current _c5*9')-)  
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现在往来帐||存款额current accout pUW7
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销货帐account sales HIC!:|  
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共同计算帐项joint account \<G"9w  
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未决帐项outstanding account y~VI,82*  
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贷方帐项credit account||creditor account n=AcN  
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借方帐项debit account||debtor account c"pOi&  
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应付帐||应付未付帐account payable '3WtpsKA  
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应收帐||应收未收帐account receivable Kfr1k  
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新交易||新帐new account b78~{ht`  
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未决帐||老帐old account %Ta"H3ZW  
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现金帐cash account vv{+p(~**O  
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流水帐running account }2Euz.0  
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暂记帐||未定帐suspense account 0<NS1y  
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过期帐||延滞帐overdue account||pastdue account $T^q>v2u  
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杂项帐户sundry account Hz2Sx1.i  
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详细帐单||明细表detail account %xOxMK@  
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呆帐bad account (I#6!Yt9J  
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会计项目title of account ,6X;YY  
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会计薄||帐薄account-book >19s:+  
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营业报告书||损益计算表account of budiness||business report h%ys::\zF  
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借贷细帐||交验帐account rendered L %is"NZh  
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明细帐account stated TZt;-t`  
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与…银行开立一户头to open an account with 9]oT/ooM  
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与…银行建立交易to keep account with \]]K{DO  
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继续记帐to keep account ISs&1`Y  
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与…有交易to have an account with A'z]?xQR  
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作成会计帐||有往来帐项to make out an account with 1Ys=KA-!_x  
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清算||清理债务to make up an account NeY*l  
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清洁帐目||与…停止交易to close ones account with e72Fz#<q  
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结帐to close an account ^7aqe*|vm  
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清理未付款to ask an account||to demand an account ?;~E*kzO&  
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结清差额to balance the account with J Ha1lj  
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清算to settle an account||to liquidate an account||to square an account J\*uW|=F  
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审查帐目||监查帐目to audit an account :KO&j"[  

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检查帐目to examine an account 3=uhy|f! /  
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转入A的帐户to charge the amount to As account (2H GV+Dg  
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以计帐方式付款to pay on account ,@f"WrQ  
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代理某人||为某人on ones account||on account of one hE(R[hc  
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为自己计算||独立帐目on ones own account xS1n,gTA  
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由某人收益并负风险on ones account and risk||for ones account and risk 6o#/[T z  
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由某人负担for ones account||for account of one e1W9"&4>G{  
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按某人指示||列入某人帐户by order and for account of one L&kCI`Tb  
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列入5月份帐目for May account LMoZ I0)x  
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编入某中帐项下to pass to the account of||to place to the account of jOfG}:>e\  
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寄出清算书to send in an account||to send in render an account ~4~r  
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支票薄cheque book Uwkxc  
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支票陈票人cheque drawer W_M#Gi/AL  
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持票人cheque holder ^o5;><S]  
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不记名支票cheque to bearer||bearer cheque zk{d*gN  
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记名支票||认人支票cheque to order J*rYw
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到期支票antedated cheque qj~=qV0p  
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未到期支票postdated cheque /o4e n  
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保付支票certified cheque CqEbQ>
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未获兑现支票，退票returned cheque t>"`rc g  
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横线支票crossed cheque #,z-Pj?O!  
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普通横线general crossing t,D
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特别横线special crossing /b>xQ.G  
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空白支票blank cheque n`Z}tQ%)o  
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失效支票，过期支票stale cheque o}r_+\n  
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普通支票open cheque wA$?e}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;N.dzH2yA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9~=zD9,|iA  
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支票换现金||兑现to cash a cheque l4$ sku-  
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清理票款to clear a cheque &iu]M=Yb  
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保证兑现to certify a cheque HdlOGa6C  
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填写支票数额to fill up a cheque :4[>]&:u3  
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支票上划线to cross a cheque eb}XooX  
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开发支票to make out a cheque v$@1q9 5J  
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签发支票，开立支票to draw a cheque||to issue a cheque #\N8E-d  
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透支支票to overdraw a cheque dY.X/f  
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背书支票to endorse a cheque #l
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请付票款||清付票款to pay a cheque||to honour a cheque ?#<'w(^%#  
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支票退票to dishonour a cheque z|],s]F>G  
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拒付支票to refuse a cheque /T {R\  
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拒付支票to stop payment of a cheque wAu]U6!  
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提示要求付款to present for payment BZTj>yd  
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见票即付持票人payable to bearer vMX\q  
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支付指定人payable to order H/ ejO_{  
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已过期||无效out of date||stale 6^jrv [d  
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请给出票人R/D||refer to drawer QTF1~A\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !jEV75  
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文字与数字不一致words and figures differ 5>e<|@2 X  
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支票 9T$%^H9  
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时间已过account closed d6m&nj  
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更改处应加盖印章alterations require initials Z3Ww@&bU  
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时间已过effects not cleared i8 cmT+}>  
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停止付款payment stopped MR@Qn[RdM  
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支票毁损cheque mutilated /{[tU-}qJ  
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汇款||寄钱to remit||to send money Jfv'M<I  
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寄票供取款||支票支付to send a cheque for payment |{%$x^KyJ  
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寄款人a remitter a7b1c!  
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收款人a remittee ]gA2.,)}D  
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国外汇票foreign Bill g>b{h kIXg  
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国内汇票inland Bill jQfnc:
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跟单汇票documentary bill I&&;a.  
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空头汇票accommodation bill y<BG-  
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原始汇票original bill }1a(*s,s-^  
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改写||换新票据renewed bill NXS$w{^  
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即期汇票sight bill||bill on demand gla'urb[i|  
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…days after date||…days after date…日后付款 GJF ,w{J  
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…months after date||…months after date…月后付款 g`6I,6G  
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见票后…日付款…days after sight||…days sight Ty
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见票后…月付款…months after sight||…months sight  \5HVX/  
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同组票据set of bills h6:|RGF  
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单张汇票sola of exchange||sole of exchange JUq7R%"h6  
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远期汇票usance bill||bill at usance raR=k!3i  
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长期汇票long bill Bv7os3xb  

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短期汇票short bill mU>lm7'  
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逾期汇票overdue bill NU3s^ 8\(  
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宽限日期days of grace h0-CTPQ7A  
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电汇telegraphic transfer （T.T） K6nNrd}p:  
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邮汇postal order||postal note （Am.）||post office order||money order Gr~J-#a3~D  
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本票promissory note （P/N） wHs4~"EY9  
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押汇负责书||押汇保证书letter of hypothecation c,5y

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副保||抵押品||付属担保物collateral security *,e`.  
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担保书trust receipt||letter of indemnity Q'Y7PG9m~  
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承兑||认付acceptance A7aW]  
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单张承兑general acceptance 'H'R6<z5  
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有条件承兑qualified acceptance OTWp,$YA=  
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附条件认付conditional acceptance =dY!-#yg!  
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部分认付partial acceptance   F;Bq[V)R