[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。   O?ODfO+>  
会计报表statement of account /24}>oAH  
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往来帐目account current W1521:  
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现在往来帐||存款额current accout ,}O33BwJp  
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销货帐account sales I{h KN V  
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共同计算帐项joint account ~KRS0^  
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未决帐项outstanding account z(>QGzyc  
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贷方帐项credit account||creditor account /!MVpi'6&  
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借方帐项debit account||debtor account w$Fg0JS  
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应付帐||应付未付帐account payable m"'}{3$%  
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应收帐||应收未收帐account receivable >:4`y"0  
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新交易||新帐new account g8l6bh$}  
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未决帐||老帐old account :o .+<_&  
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现金帐cash account \1LfDlQk)  
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流水帐running account yi*EobP  
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暂记帐||未定帐suspense account W7 dSx  
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过期帐||延滞帐overdue account||pastdue account v&'#Gg  
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杂项帐户sundry account Qj;{Z*l%+  
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详细帐单||明细表detail account (Jw_2pHxr"  
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呆帐bad account M @{#yEP  
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会计项目title of account %:d7Ts&?Z  
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会计薄||帐薄account-book =I546($  
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营业报告书||损益计算表account of budiness||business report $VvgzjrH  
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借贷细帐||交验帐account rendered YE{ [f@i0  
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明细帐account stated p@su:B2Rl  
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与…银行开立一户头to open an account with B5;%R01A  
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与…银行建立交易to keep account with r |C.K  
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继续记帐to keep account bTc>-e,  
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与…有交易to have an account with II=`=H{  
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作成会计帐||有往来帐项to make out an account with B>^6tdz  
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清算||清理债务to make up an account CUI3^;&S  
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清洁帐目||与…停止交易to close ones account with Cdz&'en^  
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结帐to close an account 9&eY<'MgP  
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清理未付款to ask an account||to demand an account Trv}YT.  
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结清差额to balance the account with rFg$7  
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清算to settle an account||to liquidate an account||to square an account o8g7wM]M  
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审查帐目||监查帐目to audit an account yW|J`\`^ T  
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检查帐目to examine an account F/s n"2  
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转入A的帐户to charge the amount to As account > < YU'>%  
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以计帐方式付款to pay on account c;VqEpsbl  

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代理某人||为某人on ones account||on account of one EK';\}  
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为自己计算||独立帐目on ones own account QHR,p/p  
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由某人收益并负风险on ones account and risk||for ones account and risk 7iP+!e}$.  
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由某人负担for ones account||for account of one cpdESc9W  
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按某人指示||列入某人帐户by order and for account of one dCd~ ]CI  
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列入5月份帐目for May account 0g?)j-  
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编入某中帐项下to pass to the account of||to place to the account of z?o8h N\  
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寄出清算书to send in an account||to send in render an account .t "VsY|  
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支票薄cheque book I"Zp^j  
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支票陈票人cheque drawer FNQ<k[#K'~  
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持票人cheque holder "_WN[jm  
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不记名支票cheque to bearer||bearer cheque :K| H/kht  
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记名支票||认人支票cheque to order 0S{23L4C  
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到期支票antedated cheque 2"ax*MQH<^  
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未到期支票postdated cheque UoT`/.  
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保付支票certified cheque .6wPpLG?{  
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未获兑现支票，退票returned cheque 26j<>>2  
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横线支票crossed cheque j`_S%E%X  
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特别横线special crossing KIF9[/P  
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空白支票blank cheque *Soi  

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失效支票，过期支票stale cheque {5dVK  
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普通支票open cheque 'va[)~!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount owN wj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K=f4<tP_  
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支票换现金||兑现to cash a cheque C*Q7@+&  
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清理票款to clear a cheque 0+\725DJ  
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保证兑现to certify a cheque kQ+y9@=/g  
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填写支票数额to fill up a cheque k0Vri$x  
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支票上划线to cross a cheque ai 4k?  
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开发支票to make out a cheque >DRxF5b{  
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签发支票，开立支票to draw a cheque||to issue a cheque ANm@$xO*  
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透支支票to overdraw a cheque 4X=VNORlU0  
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背书支票to endorse a cheque =z}PR1X!  
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请付票款||清付票款to pay a cheque||to honour a cheque aR2N,<Cp5  
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支票退票to dishonour a cheque *<\`"C;  
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拒付支票to refuse a cheque %;&lVIU0  
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拒付支票to stop payment of a cheque fTEZ@#p  
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提示要求付款to present for payment
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见票即付持票人payable to bearer C2<TR PT  
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支付指定人payable to order ltOS()[X  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =.s0"[%   
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文字与数字不一致words and figures differ Qw_uwQZ)  
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支票 Zf>:h   
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时间已过account closed <5L99<E  
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更改处应加盖印章alterations require initials ~ AWn 1vFc  
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时间已过effects not cleared HG /fp<[   
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停止付款payment stopped <f (z\pi1  
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支票毁损cheque mutilated T0A=vh;S  
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汇款||寄钱to remit||to send money w nBvJb]4l  
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寄票供取款||支票支付to send a cheque for payment V.8Vy1$  
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寄款人a remitter ^KD1dy3(  
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收款人a remittee 43g1/,klm  
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国外汇票foreign Bill Uo9@Y{<B  
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国内汇票inland Bill 4lCbUk[l  
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跟单汇票documentary bill Rt,po   
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空头汇票accommodation bill ]):>9q$C  
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原始汇票original bill Zcw<USF8  
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改写||换新票据renewed bill @K S.H  
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即期汇票sight bill||bill on demand C2b<is=H:  
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…days after date||…days after date…日后付款 t@ri`?0w  
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…months after date||…months after date…月后付款 yK"HHdYTV  
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见票后…日付款…days after sight||…days sight lSoAw-@At8  
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见票后…月付款…months after sight||…months sight (["V( $  
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同组票据set of bills pVzr]WFx  
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单张汇票sola of exchange||sole of exchange 6Hy_7\$(-  
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远期汇票usance bill||bill at usance <gFisc/#r  
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长期汇票long bill GjN6Af~}  
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短期汇票short bill f)Y~F/[$P  
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逾期汇票overdue bill ^qVBgBPb  
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宽限日期days of grace =\MAz[IDj  
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电汇telegraphic transfer （T.T） 1U^KN~!  
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邮汇postal order||postal note （Am.）||post office order||money order 0V86]zSo  
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本票promissory note （P/N） nz#eJ  
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押汇负责书||押汇保证书letter of hypothecation =:6B`,~ C  
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副保||抵押品||付属担保物collateral security 1;B&R89}  
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担保书trust receipt||letter of indemnity 3` D['  
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承兑||认付acceptance B[#n,ay  
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单张承兑general acceptance N 6\Ey{  
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有条件承兑qualified acceptance T2tvU*[=  
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附条件认付conditional acceptance 
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部分认付partial acceptance   D:z_F
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