[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。   LvbS")  
会计报表statement of account wpS $-  
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往来帐目account current %LZ-i?DL4Q  
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现在往来帐||存款额current accout 03^?+[C  
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销货帐account sales d`ESe'j:  
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共同计算帐项joint account [bZASeh  
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未决帐项outstanding account (14J~MDB  
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贷方帐项credit account||creditor account 97~*Z|#<+  
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借方帐项debit account||debtor account xfqW~&  
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应付帐||应付未付帐account payable wD'LX  
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应收帐||应收未收帐account receivable G: p!PB>=  
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新交易||新帐new account J Je?Zu\  
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未决帐||老帐old account |=CV.Su  
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现金帐cash account .Lc<1s  
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流水帐running account BEv>?T 0  
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暂记帐||未定帐suspense account J}-,!3qxW  
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过期帐||延滞帐overdue account||pastdue account [foZO&+!  
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杂项帐户sundry account W]UGo,  
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详细帐单||明细表detail account [8VB"{{&  
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呆帐bad account EEaf/D/jt  
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会计项目title of account ~7W?W<  
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会计薄||帐薄account-book .]qj]; m  
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营业报告书||损益计算表account of budiness||business report t&SC>8M<  
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借贷细帐||交验帐account rendered (>x4X@b  
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明细帐account stated -; TqdL@  
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与…银行开立一户头to open an account with /HsJyp+t  
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与…银行建立交易to keep account with ngprTMO$&  
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继续记帐to keep account kzG mDi  
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与…有交易to have an account with A@BYd'}]  
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作成会计帐||有往来帐项to make out an account with Gpws_jw  
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清算||清理债务to make up an account _ji"##K  
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清洁帐目||与…停止交易to close ones account with 5w)tsGX\  
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结帐to close an account TT3GFP  
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清理未付款to ask an account||to demand an account i>YD_#w  
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结清差额to balance the account with YIv!\`^ \  
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清算to settle an account||to liquidate an account||to square an account @:u>  
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审查帐目||监查帐目to audit an account 64Gd^.Z  
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检查帐目to examine an account r(;sX  
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转入A的帐户to charge the amount to As account 1p&e:v  
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以计帐方式付款to pay on account .J0s_[  
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代理某人||为某人on ones account||on account of one UnSi=uj  
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为自己计算||独立帐目on ones own account G?`{OW3:_  
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由某人收益并负风险on ones account and risk||for ones account and risk g=*'kj7c3  
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由某人负担for ones account||for account of one g{|F<2rd[m  
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按某人指示||列入某人帐户by order and for account of one }7?n\I+n"  
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列入5月份帐目for May account JZ=ahSi  
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编入某中帐项下to pass to the account of||to place to the account of s{g^K#BoFi  
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寄出清算书to send in an account||to send in render an account m9~cQ!m  
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支票薄cheque book O4`am:@  
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支票陈票人cheque drawer |
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持票人cheque holder JWB3;,S  
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不记名支票cheque to bearer||bearer cheque 3lh^maQ]  
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记名支票||认人支票cheque to order PiL[&_8g  
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到期支票antedated cheque %[l#S*)~  
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未到期支票postdated cheque \I-bZ|^  
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保付支票certified cheque BN]{o(EB  

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未获兑现支票，退票returned cheque }L|cg2y  
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横线支票crossed cheque M/x*d4b_  
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普通横线general crossing b!l/O2 G  
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特别横线special crossing kN8?.V%Utw  
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空白支票blank cheque tj<0q<is  
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失效支票，过期支票stale cheque 6v(;dolBIw  

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普通支票open cheque 6i=Nk"d  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a";xG,U
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ng;Fhv
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支票换现金||兑现to cash a cheque wJb"X=i*  
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清理票款to clear a cheque *s}j:fJ  
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保证兑现to certify a cheque Z`97= :W  
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填写支票数额to fill up a cheque WC ZDS>  
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支票上划线to cross a cheque C~([aH@-I  
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开发支票to make out a cheque jy2@t*  
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签发支票，开立支票to draw a cheque||to issue a cheque WKB@9Vfju  
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透支支票to overdraw a cheque Hz] p]  
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背书支票to endorse a cheque lS:R##  
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请付票款||清付票款to pay a cheque||to honour a cheque .1 =8c\%  
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支票退票to dishonour a cheque _-.~>C  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque 9+sOSz~ P  
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提示要求付款to present for payment &3;yho8v@  
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见票即付持票人payable to bearer @Fl&@ $  
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支付指定人payable to order }Pj3O~ z  
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已过期||无效out of date||stale y&.[Nt '+  
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请给出票人R/D||refer to drawer F;IG@ &  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uT}Jw  
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文字与数字不一致words and figures differ (zFUC]  
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支票 @ P=eu3  
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时间已过account closed !8|]R  
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更改处应加盖印章alterations require initials  ,T{(t@  
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时间已过effects not cleared c 25wm\\  
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停止付款payment stopped mmXLGLMd  
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支票毁损cheque mutilated |67j__XC  
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汇款||寄钱to remit||to send money s &v<5W2P  
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寄票供取款||支票支付to send a cheque for payment [&rW+/  
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寄款人a remitter Kbc-$oneR  
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收款人a remittee Ifu$p]~z$  
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国外汇票foreign Bill  UJoWTx  
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国内汇票inland Bill -,96Qg4vI  
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跟单汇票documentary bill #JZf] rtp  
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空头汇票accommodation bill gi:;{  
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原始汇票original bill wH!]B-hn  
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改写||换新票据renewed bill |82V`
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即期汇票sight bill||bill on demand Z#>k:v  
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…days after date||…days after date…日后付款 -mX _I{BJ  
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…months after date||…months after date…月后付款 FNmIXpAn*@  
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见票后…日付款…days after sight||…days sight W .Hv2r3  
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见票后…月付款…months after sight||…months sight "! Mu5Ga  
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同组票据set of bills }(M<sEK~  
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单张汇票sola of exchange||sole of exchange !k<+-Lf:2  
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远期汇票usance bill||bill at usance \3)%p('  
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长期汇票long bill 5QSd$J  
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短期汇票short bill u%}vTCg*p  
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逾期汇票overdue bill ZklidHL');  
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宽限日期days of grace j*xens$ )  
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电汇telegraphic transfer （T.T） }JlQQ  
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邮汇postal order||postal note （Am.）||post office order||money order dr/!wr'&hS  
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本票promissory note （P/N） b<5:7C9z  
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押汇负责书||押汇保证书letter of hypothecation )YnB6@=nyk  
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副保||抵押品||付属担保物collateral security 9d2$F9]:o  
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担保书trust receipt||letter of indemnity e|4jT7L}  
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承兑||认付acceptance c"QH-sE  
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单张承兑general acceptance uP*>-s'm  

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有条件承兑qualified acceptance <B``/EX^  
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附条件认付conditional acceptance c2F`S1Nu<  
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部分认付partial acceptance   t(_XB|AKm