[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。   +[ItkfSod!  
会计报表statement of account -)oBh  
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往来帐目account current b5DrwX{Ff  
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现在往来帐||存款额current accout K +~v<F  
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销货帐account sales {<kG{i/  
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共同计算帐项joint account _ ^{Ep/ME=  
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未决帐项outstanding account $J6.a!5IE  
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贷方帐项credit account||creditor account F"xO0t  
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借方帐项debit account||debtor account $]kg_l)  
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应付帐||应付未付帐account payable bSf
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应收帐||应收未收帐account receivable \'Ta8  
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新交易||新帐new account |A0$XU{  
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未决帐||老帐old account yvCR =C  
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现金帐cash account hw$c@:pW;  
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流水帐running account RP,:[}mPl  
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暂记帐||未定帐suspense account pp]_/46nN  
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过期帐||延滞帐overdue account||pastdue account ]hE+$sKd  
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杂项帐户sundry account >u5g?yzw  
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详细帐单||明细表detail account *el(+ib%  
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呆帐bad account tyuk{*Me:  
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会计项目title of account OyJsz]b} M  
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会计薄||帐薄account-book hu P^2*c  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered m']9Q3-  
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明细帐account stated (@)2PO/  
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与…银行开立一户头to open an account with ;Y'8:ncDn  
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与…银行建立交易to keep account with =[]x\&@t  
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继续记帐to keep account K,f* SXM  
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与…有交易to have an account with C-llq
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作成会计帐||有往来帐项to make out an account with tJ=3'?T_k  
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清算||清理债务to make up an account CifA,[l34  
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清洁帐目||与…停止交易to close ones account with 1ZT^)/G  
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结帐to close an account $hh+0hs  
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清理未付款to ask an account||to demand an account di7A/B  
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结清差额to balance the account with s(teQ\  
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清算to settle an account||to liquidate an account||to square an account "tqnx?pM  
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审查帐目||监查帐目to audit an account Di:{er(p  
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检查帐目to examine an account 9I85EcT^4"  
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转入A的帐户to charge the amount to As account KYp[Gs  
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以计帐方式付款to pay on account j !`B'{cH  
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代理某人||为某人on ones account||on account of one a"x}b
  
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为自己计算||独立帐目on ones own account rvwa!YY}  
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由某人收益并负风险on ones account and risk||for ones account and risk e!GZSk   
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由某人负担for ones account||for account of one + ~"5!  
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按某人指示||列入某人帐户by order and for account of one ow/U   
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列入5月份帐目for May account b?8)7.{F{  
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编入某中帐项下to pass to the account of||to place to the account of Zyu/|Og  
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寄出清算书to send in an account||to send in render an account i)MEK#{  
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支票薄cheque book 1Ipfw  
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支票陈票人cheque drawer 5wv fF.v  
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持票人cheque holder ~E)fpGJ  
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不记名支票cheque to bearer||bearer cheque 1& ^?U{  
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记名支票||认人支票cheque to order 2'] KTHm  
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到期支票antedated cheque `XKVr  
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未到期支票postdated cheque AX
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保付支票certified cheque G8J*Wnwu[K  
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未获兑现支票，退票returned cheque (Un_!)  
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横线支票crossed cheque yN6>VD{F  
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普通横线general crossing @~ETj26U'  
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特别横线special crossing hA1-){aw3q  
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空白支票blank cheque 0#*Lw }qi  
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失效支票，过期支票stale cheque [U/(<?F{(  
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普通支票open cheque cLVeT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u8GMUN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XolZonJr  
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支票换现金||兑现to cash a cheque mtz#}qD66  
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清理票款to clear a cheque N- H^lqD  
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保证兑现to certify a cheque  . \   
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填写支票数额to fill up a cheque |waIpB(  
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支票上划线to cross a cheque Mj[f~  
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开发支票to make out a cheque ;4 N;D  
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签发支票，开立支票to draw a cheque||to issue a cheque pvmC$n^zc  
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透支支票to overdraw a cheque aaD;jxT&M|  
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背书支票to endorse a cheque lz1wO5%h  
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请付票款||清付票款to pay a cheque||to honour a cheque e=O,B8)_  
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支票退票to dishonour a cheque As>_J=8} 3  
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拒付支票to refuse a cheque y*X_T,K8  
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拒付支票to stop payment of a cheque z[Xd%mhjO  
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提示要求付款to present for payment -\C!I
 
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见票即付持票人payable to bearer DY`kx2e!  
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支付指定人payable to order ~;N^g4s  
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已过期||无效out of date||stale .hifsB~  
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请给出票人R/D||refer to drawer R#I0|;q4|p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GaK-t*Q  
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文字与数字不一致words and figures differ Jt}Bpg!J  
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支票 md"!33 @  
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时间已过account closed 'ZDp5pCC;  
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更改处应加盖印章alterations require initials 2h5nMI]'  
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时间已过effects not cleared hhCrUn"  
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停止付款payment stopped 5kCUaP
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支票毁损cheque mutilated Y 0d<~*  
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汇款||寄钱to remit||to send money >0ow7Uw;  
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寄票供取款||支票支付to send a cheque for payment (k5We!4[1  
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寄款人a remitter &"&Z #llb  
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收款人a remittee -GhP9; d  
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国外汇票foreign Bill )dbB=OZ  
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国内汇票inland Bill I,>-tGK  
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跟单汇票documentary bill RYQ<Zr$!  
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空头汇票accommodation bill +ga k#M"n\  

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原始汇票original bill 4>F'oqFF  
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改写||换新票据renewed bill rI= v  
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即期汇票sight bill||bill on demand .k,1f*%  
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…days after date||…days after date…日后付款 Zn&, t &z  
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…months after date||…months after date…月后付款 Aydm2!l1  
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见票后…日付款…days after sight||…days sight F_w Z"e6  
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见票后…月付款…months after sight||…months sight zMj#KA1  
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同组票据set of bills veMH  
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单张汇票sola of exchange||sole of exchange |v \_@09=  
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远期汇票usance bill||bill at usance 8J:}%DaxL  
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长期汇票long bill \n$u)Xj~6^  
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短期汇票short bill 1;C+$  
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逾期汇票overdue bill N*"p|yhd]  
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宽限日期days of grace k_sg ?(-!o  
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电汇telegraphic transfer （T.T） E0Y-7&Fv  
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邮汇postal order||postal note （Am.）||post office order||money order @Fluc,Il  
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本票promissory note （P/N） W?qmp|YD  
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押汇负责书||押汇保证书letter of hypothecation {t0 ) q  
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副保||抵押品||付属担保物collateral security !zkZQ2{Wn  
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担保书trust receipt||letter of indemnity :K-~fA%kt?  
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承兑||认付acceptance /LvRP yj@  
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单张承兑general acceptance bL'aB{s  
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有条件承兑qualified acceptance %+j8["VEC  
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附条件认付conditional acceptance L;*ljZ^c  
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部分认付partial acceptance   l5zS