[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。   @zsqjm  
会计报表statement of account N
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往来帐目account current sdQ"[`~2R  
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现在往来帐||存款额current accout vri<R8  
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销货帐account sales ?[X^'zz}  
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共同计算帐项joint account pc](  
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未决帐项outstanding account SivJaY%  
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贷方帐项credit account||creditor account y>JSo9[@  
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借方帐项debit account||debtor account Up1e4mNL  
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应付帐||应付未付帐account payable oMb@)7
 
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应收帐||应收未收帐account receivable yRldPk_  
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新交易||新帐new account iq`caoi  
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未决帐||老帐old account }m.45n/  
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现金帐cash account c[4I > "w  
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流水帐running account F+m;y  
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暂记帐||未定帐suspense account 2$yNryd  
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过期帐||延滞帐overdue account||pastdue account =$F<Ac;&  
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杂项帐户sundry account 9wP,Z"  
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详细帐单||明细表detail account wF$z ?L  
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呆帐bad account r5'bt"K\>  
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会计项目title of account Q4F&#^02y  
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会计薄||帐薄account-book U*7x81v?j  
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营业报告书||损益计算表account of budiness||business report V3q[$~9  
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借贷细帐||交验帐account rendered kxt/I<cs  
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明细帐account stated 8\HzFB  
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与…银行开立一户头to open an account with ~9n30j%]s  
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与…银行建立交易to keep account with Ik-E_U2  
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继续记帐to keep account sq?js#C5  
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与…有交易to have an account with WaSZw0U}y  
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作成会计帐||有往来帐项to make out an account with -^q;e]+J  
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清算||清理债务to make up an account p}8?#5`/w  
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清洁帐目||与…停止交易to close ones account with "RgP!  
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结帐to close an account '}IGV`c  
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清理未付款to ask an account||to demand an account H!'4A&  
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结清差额to balance the account with z /fSstN  
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清算to settle an account||to liquidate an account||to square an account 0!oqP1  
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审查帐目||监查帐目to audit an account LH.Gf  
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检查帐目to examine an account 4>OS2b`.;  
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转入A的帐户to charge the amount to As account <B>hvuCoH  
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以计帐方式付款to pay on account v(GnG  
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代理某人||为某人on ones account||on account of one (EvYrm4  
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为自己计算||独立帐目on ones own account P{9wJ<  
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由某人收益并负风险on ones account and risk||for ones account and risk Pksr9"Ah  
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由某人负担for ones account||for account of one lNf);!}SM  
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按某人指示||列入某人帐户by order and for account of one .AOc$Nt  
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列入5月份帐目for May account *0 Z6H-Do,  
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编入某中帐项下to pass to the account of||to place to the account of *3E3,c8{A  
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寄出清算书to send in an account||to send in render an account qTRP2rH,L&  
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支票薄cheque book /Dd x[P5p=  
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支票陈票人cheque drawer c^'bf_~-W  
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持票人cheque holder ;`c:Law4  
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不记名支票cheque to bearer||bearer cheque '_Pb\ jK  
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记名支票||认人支票cheque to order 3AR'Zvn  
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到期支票antedated cheque |5FEsts[  
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未到期支票postdated cheque N;P
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保付支票certified cheque i@WO>+iB  
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未获兑现支票，退票returned cheque cdH`# X  
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横线支票crossed cheque V_v+ic^  
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普通横线general crossing cw~GH  
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特别横线special crossing T}XJFV  
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空白支票blank cheque 2%fkXH<  
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失效支票，过期支票stale cheque r`u9MJ*  
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普通支票open cheque ND 8;1+3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Xa>c]j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )@.ODW;`  
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支票换现金||兑现to cash a cheque '+S!>Lqb  
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清理票款to clear a cheque (jE[W:  
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保证兑现to certify a cheque 4Gy3s|{  
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填写支票数额to fill up a cheque D4GXZX8K  
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支票上划线to cross a cheque kca  Y  
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开发支票to make out a cheque 9n".Q-V;k  
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签发支票，开立支票to draw a cheque||to issue a cheque HmEU;UbO-  

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透支支票to overdraw a cheque Lec%kC  
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背书支票to endorse a cheque 8c'E  
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请付票款||清付票款to pay a cheque||to honour a cheque <^jW  
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支票退票to dishonour a cheque ma26|N5  
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拒付支票to refuse a cheque *gzX=*;x+?  
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拒付支票to stop payment of a cheque ?en%m|}0  
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提示要求付款to present for payment T
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见票即付持票人payable to bearer G%K<YyAP  
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支付指定人payable to order <%Re!y@OL  
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已过期||无效out of date||stale n2H2G_-L[  
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请给出票人R/D||refer to drawer ;wz YZ5=Di  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vf(\?Js,  
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文字与数字不一致words and figures differ E-irB/0  
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支票 E7axINca  
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时间已过account closed t{K1ht$[:  
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更改处应加盖印章alterations require initials ?!-2G  
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时间已过effects not cleared jzu1>*ok  
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停止付款payment stopped Y9 ,KOs  
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支票毁损cheque mutilated }S
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汇款||寄钱to remit||to send money a!P?RbW  
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寄票供取款||支票支付to send a cheque for payment Yyb y 1  
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寄款人a remitter N%:QaCZKw  
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收款人a remittee * K'(t  
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国外汇票foreign Bill `TOm.YZG  
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国内汇票inland Bill \;}F6g  
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跟单汇票documentary bill kb]PWOz  
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空头汇票accommodation bill iZB?5|*  
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原始汇票original bill dQQh$*IL?{  
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改写||换新票据renewed bill x-,+skZs  
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即期汇票sight bill||bill on demand J1T_wA_  
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…days after date||…days after date…日后付款 !jGe_xB}~  
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…months after date||…months after date…月后付款 Ds? @LE|  
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见票后…日付款…days after sight||…days sight ]*|+06  
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见票后…月付款…months after sight||…months sight sa$CCQ  
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同组票据set of bills 'hN_H}U  
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单张汇票sola of exchange||sole of exchange Jw3VWc ]]  
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远期汇票usance bill||bill at usance Yl4XgjG  
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长期汇票long bill 4zyN>f|  
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短期汇票short bill B;x5os  
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逾期汇票overdue bill }7?_>  
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宽限日期days of grace IAy
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电汇telegraphic transfer （T.T） {txW>rZX  
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邮汇postal order||postal note （Am.）||post office order||money order FZL"[3  
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本票promissory note （P/N） 8XfhXm>~  
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押汇负责书||押汇保证书letter of hypothecation "x1?T+j4  
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副保||抵押品||付属担保物collateral security X$r5KJU
 

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担保书trust receipt||letter of indemnity -@7?N6~qZx  
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承兑||认付acceptance 8 8x2Hf5I  
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单张承兑general acceptance F\
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有条件承兑qualified acceptance m@Hg:DY  
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附条件认付conditional acceptance / jLb{Ky  
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部分认付partial acceptance   mX2X.ww(4