[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。   kuX{2h*`  
会计报表statement of account n^xB_DJ~  
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往来帐目account current O/{X:Ja{  
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现在往来帐||存款额current accout iL48  
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销货帐account sales f6$$e+  
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共同计算帐项joint account =^5,ua6  
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未决帐项outstanding account wRj||yay#-  
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贷方帐项credit account||creditor account JjC& io  
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借方帐项debit account||debtor account wV{jJyRl  
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应付帐||应付未付帐account payable n~mP7X%wE7  
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应收帐||应收未收帐account receivable es
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新交易||新帐new account G5T(  
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未决帐||老帐old account  %s),4  

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现金帐cash account pm>$'z!.):  
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流水帐running account =>Q
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暂记帐||未定帐suspense account 9?Q0O\&uP  
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过期帐||延滞帐overdue account||pastdue account ZO*?02c  
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杂项帐户sundry account )>r sX)  
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详细帐单||明细表detail account ^"GD aM
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呆帐bad account ?O.'_YS  
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会计项目title of account 5-.{RU=  
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会计薄||帐薄account-book 7z9[\]tt  
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营业报告书||损益计算表account of budiness||business report .&;:X
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借贷细帐||交验帐account rendered RWdx)qj{  
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明细帐account stated ^.u J]k0  
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与…银行开立一户头to open an account with ,%$Cf u  
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与…银行建立交易to keep account with 7f\/cS^  
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继续记帐to keep account U{PFeR,Uk  
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与…有交易to have an account with C`b)}dY  
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作成会计帐||有往来帐项to make out an account with .(X!*J]G  
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清算||清理债务to make up an account g#r,u5<*?  
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清洁帐目||与…停止交易to close ones account with 2hFOwI  
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结帐to close an account '[Z.\   
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清理未付款to ask an account||to demand an account R*>
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结清差额to balance the account with 7!('+x(>  
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清算to settle an account||to liquidate an account||to square an account _NB8>v
  
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审查帐目||监查帐目to audit an account Uf
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检查帐目to examine an account ^9 {r2d&c  
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转入A的帐户to charge the amount to As account ~=9]M.$  
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以计帐方式付款to pay on account mBWhC<kKs  
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代理某人||为某人on ones account||on account of one hsHtLH+@  
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为自己计算||独立帐目on ones own account 7kH GU  
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由某人收益并负风险on ones account and risk||for ones account and risk 4{J'p19  
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由某人负担for ones account||for account of one 8!VFb+  
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按某人指示||列入某人帐户by order and for account of one Q5pm^X._j  
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列入5月份帐目for May account NzuH&o][  
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编入某中帐项下to pass to the account of||to place to the account of G?QU|<mj<  
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寄出清算书to send in an account||to send in render an account O4w:BWVsn  
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支票薄cheque book 9\[A%jp#K@  
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支票陈票人cheque drawer BdZO$ALXL  
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持票人cheque holder *,=WaODO%  
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不记名支票cheque to bearer||bearer cheque ua!g}m
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记名支票||认人支票cheque to order Sk 10"DB/  
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到期支票antedated cheque OY/sCx+c  
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未到期支票postdated cheque -j 6U{l  
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保付支票certified cheque ?>p<!:E!r  
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未获兑现支票，退票returned cheque *0,?QS-a  
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横线支票crossed cheque 3=r8kh7,  
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普通横线general crossing [[PUK{P0  
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特别横线special crossing g&*pk5V>  
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空白支票blank cheque I,r 3.2u  
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失效支票，过期支票stale cheque IA|V^Wmt;  
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普通支票open cheque "9-duDg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ! G%LYHx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~$f+]7  
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支票换现金||兑现to cash a cheque \K)"@gdW  
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清理票款to clear a cheque GG\]}UjX  
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保证兑现to certify a cheque 0gV
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填写支票数额to fill up a cheque /40Z-'Bl=(  
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支票上划线to cross a cheque /MSz{ %v  
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开发支票to make out a cheque fk P@e3  
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签发支票，开立支票to draw a cheque||to issue a cheque Y-n*K'  
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透支支票to overdraw a cheque Te2XQU2,F  
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背书支票to endorse a cheque W*-+j*e|_P  
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请付票款||清付票款to pay a cheque||to honour a cheque LKxyj@Eq  
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支票退票to dishonour a cheque \x)T_]Gcm  
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拒付支票to refuse a cheque Gs.id^Sf  
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拒付支票to stop payment of a cheque a7nbGqsx  
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提示要求付款to present for payment =wPl;SDf!  
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见票即付持票人payable to bearer br
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支付指定人payable to order i=.zkIjSh  
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已过期||无效out of date||stale :|M0n%-X  
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请给出票人R/D||refer to drawer fl!8\4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {l%Of  
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文字与数字不一致words and figures differ 'mp@!@_  
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支票 `6)GjZh^  
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时间已过account closed (Gp/^[.%&  
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更改处应加盖印章alterations require initials 6.ASLH3#  
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时间已过effects not cleared PxNp'PZr9  

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停止付款payment stopped Q0K2md_%x  
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支票毁损cheque mutilated J]yUjnQ[h  
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汇款||寄钱to remit||to send money HT0VdvLw  
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寄票供取款||支票支付to send a cheque for payment {+%|nOWV  
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寄款人a remitter v W=$C  
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收款人a remittee
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国外汇票foreign Bill
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国内汇票inland Bill m}ZkNWH  
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跟单汇票documentary bill XrP'FLY o  
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空头汇票accommodation bill (K9
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原始汇票original bill zwJ B.4@  
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改写||换新票据renewed bill BN
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即期汇票sight bill||bill on demand %G6Q+LMwm  
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…days after date||…days after date…日后付款 (h{"/sR  
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…months after date||…months after date…月后付款 m\*;Fx  
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见票后…日付款…days after sight||…days sight CgT5sk}
 
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见票后…月付款…months after sight||…months sight pW4O[v`  
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同组票据set of bills 0G; b+  
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单张汇票sola of exchange||sole of exchange |)KOy~"  
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远期汇票usance bill||bill at usance k2-+3zx  
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长期汇票long bill 2xxw8_~C  
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短期汇票short bill Jb;@'o6  
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逾期汇票overdue bill $G<!+^T  
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宽限日期days of grace -3GlpC22  
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电汇telegraphic transfer （T.T） ptQCqQ1_d  
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邮汇postal order||postal note （Am.）||post office order||money order @@W-]SR   
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本票promissory note （P/N） vJ?j#Ch  
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押汇负责书||押汇保证书letter of hypothecation ^ *1hz<  
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副保||抵押品||付属担保物collateral security `E2RW{$A  
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担保书trust receipt||letter of indemnity /Ue_1Efa  
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承兑||认付acceptance "1wjh=@z  
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单张承兑general acceptance yPoa04!{=  
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有条件承兑qualified acceptance VQ7A"&hh
 
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附条件认付conditional acceptance LE d@""h  
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部分认付partial acceptance   8 3Tv-X