[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。   j1<1D@UO  
会计报表statement of account l/^-:RRNKi  
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往来帐目account current obq}#  
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现在往来帐||存款额current accout @45H8|:k  
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销货帐account sales LDeVNVM  
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共同计算帐项joint account H>f{3S-%  
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未决帐项outstanding account zDyeAxh4  
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贷方帐项credit account||creditor account sVd_O[  
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借方帐项debit account||debtor account gc3 U/ jM  
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应付帐||应付未付帐account payable X#,[2&17Fh  
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应收帐||应收未收帐account receivable Xh
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新交易||新帐new account zl 0^EltiU  
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未决帐||老帐old account , )pt_"-XA  
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现金帐cash account 7TPLVa=hO  
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流水帐running account MQH8Q$5D  
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暂记帐||未定帐suspense account i-s?"Fk  
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过期帐||延滞帐overdue account||pastdue account 1\J1yOL  
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杂项帐户sundry account pF*~)e  
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详细帐单||明细表detail account >`?+FDOJ,  
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呆帐bad account h-+a;![  
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会计项目title of account M= q~EMH  
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会计薄||帐薄account-book !_z<W~t"  
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营业报告书||损益计算表account of budiness||business report pT; -1c%:  
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借贷细帐||交验帐account rendered IU'!?XVo  
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明细帐account stated v!{'23`87  
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与…银行开立一户头to open an account with xX &>5 "  
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与…银行建立交易to keep account with l;{N/cS  
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继续记帐to keep account q{De&Bu  
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与…有交易to have an account with {?>bblw/d  
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作成会计帐||有往来帐项to make out an account with w1"gl0ga$  
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清算||清理债务to make up an account X.T\=dm%v  
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清洁帐目||与…停止交易to close ones account with d[>N6?JA/  
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结帐to close an account R Z<+AX9R  
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清理未付款to ask an account||to demand an account cpF1XpvT  
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结清差额to balance the account with (Xr_ np @  
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清算to settle an account||to liquidate an account||to square an account S-M)MCL  
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审查帐目||监查帐目to audit an account #A|D\IhF  

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检查帐目to examine an account  4(Cd  
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转入A的帐户to charge the amount to As account j5,^
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以计帐方式付款to pay on account &sZ9$s:(^  

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代理某人||为某人on ones account||on account of one 9k=U0]!ch  
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为自己计算||独立帐目on ones own account qLQ <1>u   
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由某人收益并负风险on ones account and risk||for ones account and risk n) _dH/"  
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由某人负担for ones account||for account of one M# \ <  
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按某人指示||列入某人帐户by order and for account of one 99l>CYXd  
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列入5月份帐目for May account ]6$,IKE7  
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编入某中帐项下to pass to the account of||to place to the account of 
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寄出清算书to send in an account||to send in render an account ]{f^;y8  
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支票薄cheque book 7d&DrI@~  
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支票陈票人cheque drawer "z rA``  
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持票人cheque holder LHs-&  
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不记名支票cheque to bearer||bearer cheque j|:dYt`WM  
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记名支票||认人支票cheque to order xK(IS:HJ*  
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到期支票antedated cheque YEzU{J  
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未到期支票postdated cheque =M7TCE  
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保付支票certified cheque m#tpbFAsc  
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未获兑现支票，退票returned cheque B$rTwR"(-  
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横线支票crossed cheque 3UdU"d[75  
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普通横线general crossing k<H%vg>{~s  
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特别横线special crossing bNGCOj  
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空白支票blank cheque yub{8f;v  
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失效支票，过期支票stale cheque 3X;{vO\a1  
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普通支票open cheque <:& de8bT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kbYeV_OwM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]ab#q=  
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支票换现金||兑现to cash a cheque |S&5es-yW  
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清理票款to clear a cheque I9Eu' ,  
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保证兑现to certify a cheque MV0Lq:# N  
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填写支票数额to fill up a cheque =WG=C1Z  
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支票上划线to cross a cheque ]ikomCg   
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开发支票to make out a cheque n6MM5h/#r  
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签发支票，开立支票to draw a cheque||to issue a cheque 9Q;c,]  
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透支支票to overdraw a cheque K_/zuTy  
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背书支票to endorse a cheque *sw7niw  
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请付票款||清付票款to pay a cheque||to honour a cheque h#r^teui)  
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支票退票to dishonour a cheque 'XrRhF (  
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拒付支票to refuse a cheque I04jjr:<  
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拒付支票to stop payment of a cheque / $  :j  
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提示要求付款to present for payment ?3ig)J,e[  
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见票即付持票人payable to bearer {rfF'@[  
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支付指定人payable to order tWTKgbj (  

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已过期||无效out of date||stale LMi:%
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请给出票人R/D||refer to drawer <FMq>d$\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .=m,hu~  
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文字与数字不一致words and figures differ Vpy 2\wZWb  
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支票 ,q(&
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时间已过account closed 6wco&7   
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更改处应加盖印章alterations require initials K)TrZ 2  
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时间已过effects not cleared qfcYE=  
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停止付款payment stopped @( n^T  
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支票毁损cheque mutilated FI"`DMb}  
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汇款||寄钱to remit||to send money 5U_H>oD  
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寄票供取款||支票支付to send a cheque for payment ,vW:}&U  
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寄款人a remitter *%KKNT'*  
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收款人a remittee tpuYiL  
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国外汇票foreign Bill Q]p(u\ *  
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国内汇票inland Bill V]90  
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跟单汇票documentary bill <V>dM4Mkr  
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空头汇票accommodation bill 7 I >G{  
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原始汇票original bill ~)(\6^&=|  
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改写||换新票据renewed bill |r bWYl.b  
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即期汇票sight bill||bill on demand @O[ 5M2|r  
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…days after date||…days after date…日后付款 "*})3['n  
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…months after date||…months after date…月后付款 *YlV-C<}W"  
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见票后…日付款…days after sight||…days sight hdVdcnM  
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见票后…月付款…months after sight||…months sight a.z;t8  
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同组票据set of bills XQS9,Hl  
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单张汇票sola of exchange||sole of exchange K#"O a h  
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远期汇票usance bill||bill at usance xNbPsoK  
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长期汇票long bill ] KmO$4  
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短期汇票short bill 8-O)Xx}cU  
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逾期汇票overdue bill D"D<+ ;S#  
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宽限日期days of grace rh^mJUh  
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电汇telegraphic transfer （T.T） 7"C$pm6  
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邮汇postal order||postal note （Am.）||post office order||money order V=*wKuB  
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本票promissory note （P/N） 0i k7v<:  
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押汇负责书||押汇保证书letter of hypothecation l~$+,U&XNe  
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副保||抵押品||付属担保物collateral security WA&!;Zq  
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担保书trust receipt||letter of indemnity FFEfI4&SfS  
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承兑||认付acceptance fNW"+ <W  
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单张承兑general acceptance P&^;656r  
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有条件承兑qualified acceptance QvKh,rBFVG  
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附条件认付conditional acceptance Su/6Q$0 t  
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部分认付partial acceptance   f@
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