[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。   [x kbzJ  
会计报表statement of account j[.R|I|  
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往来帐目account current C1:efa<wV  
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现在往来帐||存款额current accout C{`+h163\  
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销货帐account sales $Y5R^Y  
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共同计算帐项joint account ODyK/Q3  
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未决帐项outstanding account q"7rd?r52  
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贷方帐项credit account||creditor account -aK_
  
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借方帐项debit account||debtor account 'H+H 4(  
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应付帐||应付未付帐account payable :s`~m;Y9?  
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应收帐||应收未收帐account receivable KAVe~j"  
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新交易||新帐new account ByqB4Hv2  
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未决帐||老帐old account dF$a52LS  
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现金帐cash account 7DQ{#Gf#G  
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流水帐running account {=};<;_F  
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暂记帐||未定帐suspense account mux_S2x9m\  
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过期帐||延滞帐overdue account||pastdue account oRH]67(Z  
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杂项帐户sundry account LE$_qX`L  
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详细帐单||明细表detail account b'F#Y9  
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呆帐bad account a^ wGc+  
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会计项目title of account aLa{zB  
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会计薄||帐薄account-book e\o>(is  
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营业报告书||损益计算表account of budiness||business report Qy< ~{6V  
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借贷细帐||交验帐account rendered Zw4z`x1f  
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明细帐account stated _4+'@u #  
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与…银行开立一户头to open an account with _6O\*|'6  
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与…银行建立交易to keep account with '#Yqs/V  
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继续记帐to keep account yv),>4_6  
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与…有交易to have an account with w^/jlddF  
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作成会计帐||有往来帐项to make out an account with j2dptM3t{  
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清算||清理债务to make up an account B:?MMXB  
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清洁帐目||与…停止交易to close ones account with SO!|wag$  
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结帐to close an account _
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清理未付款to ask an account||to demand an account #?^%#"~4H  
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结清差额to balance the account with eI#b%h  
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清算to settle an account||to liquidate an account||to square an account / %
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审查帐目||监查帐目to audit an account c04;2gR  
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检查帐目to examine an account .,l4pA9v  
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转入A的帐户to charge the amount to As account 8aMm
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以计帐方式付款to pay on account s`
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代理某人||为某人on ones account||on account of one Rk$  
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为自己计算||独立帐目on ones own account *ujJpJZ2  
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由某人收益并负风险on ones account and risk||for ones account and risk S dr,q9+__  
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由某人负担for ones account||for account of one PFSh_9.q  
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按某人指示||列入某人帐户by order and for account of one =c34MY(#X  
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列入5月份帐目for May account <KEVA?0>  
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编入某中帐项下to pass to the account of||to place to the account of a
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寄出清算书to send in an account||to send in render an account 3:mZ1+  
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支票薄cheque book w^=uq3X?  
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支票陈票人cheque drawer 0wpGIT!2  
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持票人cheque holder 0 ~^l*  
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不记名支票cheque to bearer||bearer cheque |rL#HG  
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记名支票||认人支票cheque to order )>r sX)  
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到期支票antedated cheque 3,dIW*<**  
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未到期支票postdated cheque [+(fN  
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保付支票certified cheque 01">
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未获兑现支票，退票returned cheque +OeoA{-W  
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横线支票crossed cheque V1 {'d[E*  
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普通横线general crossing q?=_{oH9  
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特别横线special crossing PD`EtkUnv  
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空白支票blank cheque 0ra+MQBg  
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失效支票，过期支票stale cheque JTdcLmL  
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普通支票open cheque { PS|q?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F0tx.]uS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >+F +"NAN  
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支票换现金||兑现to cash a cheque R0bWI`$Z  
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清理票款to clear a cheque f1X]zk(=W  
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保证兑现to certify a cheque tN-B`d1  
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填写支票数额to fill up a cheque 2hFOwI  
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支票上划线to cross a cheque EBx!q8z z  
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开发支票to make out a cheque aT}?-CU xx  
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签发支票，开立支票to draw a cheque||to issue a cheque -< }#ImTN  
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透支支票to overdraw a cheque HRW}Yl  
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背书支票to endorse a cheque ErY-`8U"  
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请付票款||清付票款to pay a cheque||to honour a cheque g33Y]\  
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支票退票to dishonour a cheque #u$Z/,  
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拒付支票to refuse a cheque Xr$hQbl5D  
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拒付支票to stop payment of a cheque 73tWeZ8rvx  
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提示要求付款to present for payment Uiu9o]n  
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见票即付持票人payable to bearer 9Li.B1j  
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支付指定人payable to order <]kifiN#  
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已过期||无效out of date||stale <n|.Z-gF\  
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请给出票人R/D||refer to drawer /7-qb^V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Trwk9 +  

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文字与数字不一致words and figures differ ky98Bz%  
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支票 Il,^/qvIY  

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时间已过account closed x8wal[6  
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更改处应加盖印章alterations require initials -(YdK8  
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时间已过effects not cleared 9XPQ1LSx  
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停止付款payment stopped .+TriPL  
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支票毁损cheque mutilated Ood'kAH1B  
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汇款||寄钱to remit||to send money LYY|8)Nj2"  
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寄票供取款||支票支付to send a cheque for payment }uE8o"q  
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寄款人a remitter fjAJys)Q  
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收款人a remittee = ?hx+-'  
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国外汇票foreign Bill > cPB:kD'  
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国内汇票inland Bill $MmCh&V  
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跟单汇票documentary bill [k9aY$baT^  
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空头汇票accommodation bill A2b C5lA  
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原始汇票original bill }V3p <  
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改写||换新票据renewed bill 6?0^U 9  
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即期汇票sight bill||bill on demand g]V}azLr  
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…days after date||…days after date…日后付款 PiZt?r?5w|  
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…months after date||…months after date…月后付款 Lrz>0_Q  
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见票后…日付款…days after sight||…days sight P sD+?  
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见票后…月付款…months after sight||…months sight r+;C}[E  
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同组票据set of bills e+=Ojo#  
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单张汇票sola of exchange||sole of exchange >.PLD} zE_  
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远期汇票usance bill||bill at usance .F.4fk  
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长期汇票long bill sRo%=7Z  
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短期汇票short bill
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逾期汇票overdue bill 1bd(JL  
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宽限日期days of grace Hbx=vLQ6  
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电汇telegraphic transfer （T.T） iO3@2J  
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邮汇postal order||postal note （Am.）||post office order||money order Eti;(>"@  
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本票promissory note （P/N） ar=uDb;  
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押汇负责书||押汇保证书letter of hypothecation g-meJhX%  
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副保||抵押品||付属担保物collateral security JpxJZJ  
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担保书trust receipt||letter of indemnity WWc{]R^D  
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承兑||认付acceptance QgC  
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单张承兑general acceptance /{d7%Et6
 
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有条件承兑qualified acceptance 65\'(99yU  
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附条件认付conditional acceptance 6^s=25>p  
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部分认付partial acceptance   M8ZpNa