[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。   rwi2kk#
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会计报表statement of account LM'*OtpDG  
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往来帐目account current ,iA2si  
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现在往来帐||存款额current accout C%x(`S^/  
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销货帐account sales mCEKEX  
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共同计算帐项joint account BIb{<tG^N  
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未决帐项outstanding account [nhLhl4S  
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贷方帐项credit account||creditor account nvUkbmZG#  
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借方帐项debit account||debtor account YA8yMh*4D?  
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应付帐||应付未付帐account payable HzO0K=Z=R0  
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应收帐||应收未收帐account receivable o^.s!C% j  
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新交易||新帐new account H$($l< G9C  
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未决帐||老帐old account "b+3 &i|  
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现金帐cash account ,R9f;BR  
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流水帐running account -%QEzu&  
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暂记帐||未定帐suspense account CBgFB-!qpe  
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过期帐||延滞帐overdue account||pastdue account \Jj'60L^  
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杂项帐户sundry account 7E84@V[\  
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详细帐单||明细表detail account E(K$|k_>  
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呆帐bad account OKNs (H  
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会计项目title of account ]8j5Ou6#y  
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会计薄||帐薄account-book j?` D\LZhf  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered pmXWI`s  
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明细帐account stated gQzF C&g  
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与…银行开立一户头to open an account with 'k) P(H  
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与…银行建立交易to keep account with :zTj"P>"I  
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继续记帐to keep account NomK(%8m$  
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与…有交易to have an account with C]@B~X1H^  
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作成会计帐||有往来帐项to make out an account with %JU23c*  
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清算||清理债务to make up an account D.JVEKLkU  
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清洁帐目||与…停止交易to close ones account with yD'h5)yu  
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结帐to close an account -&^(T  
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清理未付款to ask an account||to demand an account d:ajD  
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结清差额to balance the account with h*'5h!  
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清算to settle an account||to liquidate an account||to square an account u8\QhUk'G  
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审查帐目||监查帐目to audit an account lJ2/xE]  
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检查帐目to examine an account 1e%Xyqb  
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转入A的帐户to charge the amount to As account TW? MS em  
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以计帐方式付款to pay on account y$W3\`2q  
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代理某人||为某人on ones account||on account of one 'v5gg2  
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为自己计算||独立帐目on ones own account #J9XcD{1  
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由某人收益并负风险on ones account and risk||for ones account and risk \}c50}#0  
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由某人负担for ones account||for account of one l^Z~^.{y  
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按某人指示||列入某人帐户by order and for account of one KLB?GN?Pb  
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列入5月份帐目for May account 1EB`6_>y  
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编入某中帐项下to pass to the account of||to place to the account of =25"qJr  
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寄出清算书to send in an account||to send in render an account 3Q;l*xu  
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支票薄cheque book *O2j<3CHf  
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支票陈票人cheque drawer \Ld7fP  
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持票人cheque holder Mf"B!WU>]B  
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不记名支票cheque to bearer||bearer cheque D=$<Ex^p  
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记名支票||认人支票cheque to order C_/oORvK  
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到期支票antedated cheque ,v+SD\7|  
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未到期支票postdated cheque "lt[ )3*  
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保付支票certified cheque mdd~B2"el  
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未获兑现支票，退票returned cheque slbV[xR  
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横线支票crossed cheque 3ba"[C|  

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普通横线general crossing }z[se)s  
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特别横线special crossing [,c>-jA5  
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空白支票blank cheque Ok@5`?08  
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失效支票，过期支票stale cheque 9M6&+1XE  
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普通支票open cheque \<5xf<{  
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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$T[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a^22H  
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支票换现金||兑现to cash a cheque nPKj%g3h  
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清理票款to clear a cheque *+b[v7  
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保证兑现to certify a cheque TY?Fs-  

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填写支票数额to fill up a cheque sV-9 xh)i  
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支票上划线to cross a cheque ~($h9*\  
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开发支票to make out a cheque ,uj oGSx}  
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签发支票，开立支票to draw a cheque||to issue a cheque (`T:b1  
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透支支票to overdraw a cheque d8av`m  
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背书支票to endorse a cheque ,<%],-Lt[  
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请付票款||清付票款to pay a cheque||to honour a cheque xK /NzVt  
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支票退票to dishonour a cheque /KH3v!G0  
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拒付支票to refuse a cheque H$Q_K<V  
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拒付支票to stop payment of a cheque 8hdd1lVKO8  
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提示要求付款to present for payment Z>'.+OW  
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见票即付持票人payable to bearer !RAyUfS  
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支付指定人payable to order &*r YY\I  
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已过期||无效out of date||stale u9_ Fjm}&  
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请给出票人R/D||refer to drawer )lE]DG!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [YLaRr  
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文字与数字不一致words and figures differ +m^ gj:yL  
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支票 TkM8GK-3  
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时间已过account closed :dc>\kUIv  
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更改处应加盖印章alterations require initials Mpzt9*7R  
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时间已过effects not cleared |@`F!bnLr  
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停止付款payment stopped 2v\,sHw+-  
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支票毁损cheque mutilated >hHjDYjbf  
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汇款||寄钱to remit||to send money !<BJg3  
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寄票供取款||支票支付to send a cheque for payment ,@!io  
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寄款人a remitter jeXP|;#Una  
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收款人a remittee ur
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国外汇票foreign Bill 5-qk"@E W  
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国内汇票inland Bill G%5bQ|O  
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跟单汇票documentary bill \vwsRT 1  
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空头汇票accommodation bill JV_VF'  
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原始汇票original bill jR1t&UD3Y  
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改写||换新票据renewed bill @2(7 ZxI  
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即期汇票sight bill||bill on demand p}}pq~EH/  
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…days after date||…days after date…日后付款 -nK\+bTL}  
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…months after date||…months after date…月后付款 Z2P DT  
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见票后…日付款…days after sight||…days sight <DeC^[-P  
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见票后…月付款…months after sight||…months sight xgp 6lO[  
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同组票据set of bills ^+J3E4  
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单张汇票sola of exchange||sole of exchange }R&5Ye  
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远期汇票usance bill||bill at usance Yq~$pVgf  
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长期汇票long bill <Jc :a?ICe  
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短期汇票short bill uD=FTx  
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逾期汇票overdue bill c3__=$)'kP  
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宽限日期days of grace Ht,+KbB  
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电汇telegraphic transfer （T.T） a(#aEbN?d  
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邮汇postal order||postal note （Am.）||post office order||money order lKSd]:3Xm  
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本票promissory note （P/N） u*6Y>_iA  
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押汇负责书||押汇保证书letter of hypothecation nj4G8/U-q  
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副保||抵押品||付属担保物collateral security o6ag{Yp  
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担保书trust receipt||letter of indemnity D.ERt)l>  
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承兑||认付acceptance GwM(E^AG  
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单张承兑general acceptance ),
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有条件承兑qualified acceptance &|YJ?},  
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附条件认付conditional acceptance hM "6-60  
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部分认付partial acceptance   PC)aVr?@@