[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。   +,`Cv_O  
会计报表statement of account X.u&4SH  
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往来帐目account current uJQ#l\t  
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现在往来帐||存款额current accout ZT*RD2,  
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销货帐account sales cG)i:  
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共同计算帐项joint account \-XQo  
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未决帐项outstanding account eko$c,&jY  
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贷方帐项credit account||creditor account 4bV&U=  
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借方帐项debit account||debtor account TqzL]'NS+  
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应付帐||应付未付帐account payable -0Ws3  
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应收帐||应收未收帐account receivable A .]o&S}  
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新交易||新帐new account }n!$)W*?  
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未决帐||老帐old account teRK#: .P  
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现金帐cash account ]+C;C  
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流水帐running account 9j[lr${A  
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暂记帐||未定帐suspense account [(*ObvEF  
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过期帐||延滞帐overdue account||pastdue account PWavq?SR  
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杂项帐户sundry account uyE_7)2d  
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详细帐单||明细表detail account #2dd`F8  
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呆帐bad account nnw5 !q_  
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会计项目title of account >~+'V.CNW  
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会计薄||帐薄account-book L%hVts'  
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营业报告书||损益计算表account of budiness||business report 3# d?  
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借贷细帐||交验帐account rendered G1:*F8q  
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明细帐account stated ! F^j\  
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与…银行开立一户头to open an account with o?9k{  
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与…银行建立交易to keep account with xJ
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继续记帐to keep account W-72&\7  
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与…有交易to have an account with S4'\=w#  
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作成会计帐||有往来帐项to make out an account with h8ND=(  
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清算||清理债务to make up an account D>HX1LV  
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清洁帐目||与…停止交易to close ones account with N~Kl{">`  
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结帐to close an account _@U11|  
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清理未付款to ask an account||to demand an account P ~sX S  
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结清差额to balance the account with YNRorE   
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清算to settle an account||to liquidate an account||to square an account RV&=B%w+  
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审查帐目||监查帐目to audit an account %GY U$aA  
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检查帐目to examine an account p>O>^ R  
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转入A的帐户to charge the amount to As account {hE\ECT-  
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以计帐方式付款to pay on account pKxq\ U  
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代理某人||为某人on ones account||on account of one ;mi+[`E  
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为自己计算||独立帐目on ones own account xv+47.?N  
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由某人收益并负风险on ones account and risk||for ones account and risk {]F };_  
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由某人负担for ones account||for account of one &rj)Oh2  
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按某人指示||列入某人帐户by order and for account of one 1dl@2CVS  
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列入5月份帐目for May account sgc
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编入某中帐项下to pass to the account of||to place to the account of !qQB}sAf  
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寄出清算书to send in an account||to send in render an account Ei Yj`P  
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支票薄cheque book 'Y%@fZf x  
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支票陈票人cheque drawer k\NwH?ppu  
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持票人cheque holder NhgzU+)+  
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不记名支票cheque to bearer||bearer cheque 1e 'Ez4*  
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记名支票||认人支票cheque to order z^etH/]Sy  
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到期支票antedated cheque *\M$pUS{  
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未到期支票postdated cheque ?: XY3!{  
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保付支票certified cheque \H-,^[G3  
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未获兑现支票，退票returned cheque 5x}XiMM  
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横线支票crossed cheque ~*-%tFSv  
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普通横线general crossing n_qDg  
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特别横线special crossing KBO{g:"  
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空白支票blank cheque :
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失效支票，过期支票stale cheque _Cd_i[K[  
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普通支票open cheque eKT'd#o2R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eLd7|*|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque Mb2rHUr  
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清理票款to clear a cheque AVx 0aj  
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保证兑现to certify a cheque j$f`:A  
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填写支票数额to fill up a cheque ~Xf&<&5d T  
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支票上划线to cross a cheque 5nhc|E)C  
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开发支票to make out a cheque v8<MAq  
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签发支票，开立支票to draw a cheque||to issue a cheque z [q O5z~I  
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透支支票to overdraw a cheque @+S5"W  
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背书支票to endorse a cheque bN#)F    
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请付票款||清付票款to pay a cheque||to honour a cheque `_+j+  
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支票退票to dishonour a cheque -6+&?f  
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拒付支票to refuse a cheque fRTQ5V  
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拒付支票to stop payment of a cheque uQ;b'6Jcp  
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提示要求付款to present for payment y`~[R7E  
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见票即付持票人payable to bearer ]<0|"NL  
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支付指定人payable to order ACg5"  
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已过期||无效out of date||stale x.7Ln9  
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请给出票人R/D||refer to drawer HNA/LJl[VU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +_8*;k@F'  
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文字与数字不一致words and figures differ +h6cAqm]  
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支票 "lo:"y(u  
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时间已过account closed 6xs_@Vk|d  
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更改处应加盖印章alterations require initials A0SEzX({[  
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时间已过effects not cleared ?|8H|LBIr  
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停止付款payment stopped |?CR|xqT  
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支票毁损cheque mutilated (^'TT>2B  
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汇款||寄钱to remit||to send money gG0P &9xz  
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寄票供取款||支票支付to send a cheque for payment s+>VqyHgf  
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寄款人a remitter -b"7WBl  
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收款人a remittee utxT$1iJn~  
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国外汇票foreign Bill rxu 6 #v F  
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国内汇票inland Bill Z-`j)3Y  
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跟单汇票documentary bill ps1ndGp~#  
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空头汇票accommodation bill B#'TF?HUEn  
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原始汇票original bill R9Wh/@J]  
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改写||换新票据renewed bill (SV(L~T_  
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即期汇票sight bill||bill on demand ^D8YF  
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…days after date||…days after date…日后付款 }:C4T*|  
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…months after date||…months after date…月后付款 ; mF-y,E  
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见票后…日付款…days after sight||…days sight kxt@t#  
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见票后…月付款…months after sight||…months sight AVyO5>w  
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同组票据set of bills VH7VJ [  
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单张汇票sola of exchange||sole of exchange YlDui8.N  
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远期汇票usance bill||bill at usance <w UDcF  


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长期汇票long bill 8<ZxE(v  
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短期汇票short bill :5hKE(3Q  
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逾期汇票overdue bill 1 zIFQ@  
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宽限日期days of grace "mc
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电汇telegraphic transfer （T.T） ]b
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邮汇postal order||postal note （Am.）||post office order||money order TUoEk  
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本票promissory note （P/N） 8enlF\I8g  
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押汇负责书||押汇保证书letter of hypothecation 9}4P%>_  
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副保||抵押品||付属担保物collateral security =W'a6)WE  
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担保书trust receipt||letter of indemnity QcJ?1GwA"  
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承兑||认付acceptance -d]-R?mQ  
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单张承兑general acceptance ^\=
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有条件承兑qualified acceptance ggQ/_F8u  
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附条件认付conditional acceptance xUl=N   

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部分认付partial acceptance   -X+G_rY