[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。   5XinZ~  
会计报表statement of account Bu7aeBP  
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往来帐目account current :-e[$6}S  
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现在往来帐||存款额current accout ^) 5*?8#  
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销货帐account sales \Z$MH`_nu  
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共同计算帐项joint account  u'qc=
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未决帐项outstanding account HKG8X="  
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贷方帐项credit account||creditor account ;6{{hc4  
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借方帐项debit account||debtor account Z2&7HT z  
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应付帐||应付未付帐account payable {h~<!
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应收帐||应收未收帐account receivable ![/
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新交易||新帐new account NU.YL1  
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未决帐||老帐old account
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现金帐cash account 1owe'7\J  
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流水帐running account (V#*}eGy  

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暂记帐||未定帐suspense account uAv'%/  
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过期帐||延滞帐overdue account||pastdue account Cp^%;(@  
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杂项帐户sundry account B}npom\tC  
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详细帐单||明细表detail account  b~Oc:  
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呆帐bad account @po|07  
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会计项目title of account b"&1l2\ A  
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会计薄||帐薄account-book 6cbIs_g  
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营业报告书||损益计算表account of budiness||business report yMBFw:/o  
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借贷细帐||交验帐account rendered M;1B}x@  
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明细帐account stated iT&Y9  
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与…银行开立一户头to open an account with eVujur$P  
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与…银行建立交易to keep account with L*Q#!_K0P  
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继续记帐to keep account HL
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与…有交易to have an account with IL N0/eH  
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作成会计帐||有往来帐项to make out an account with L4H5#?'  
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清算||清理债务to make up an account _4MT,kN  
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清洁帐目||与…停止交易to close ones account with ctWH?b/ua  
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结帐to close an account xyc`p[n&  
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清理未付款to ask an account||to demand an account iH[ .u{h  
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结清差额to balance the account with qL h[BR  
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清算to settle an account||to liquidate an account||to square an account E A}Vb(2  
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审查帐目||监查帐目to audit an account 
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检查帐目to examine an account vynchZ+g]  
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转入A的帐户to charge the amount to As account  ]6 ]Nr  
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以计帐方式付款to pay on account Z>+Tzvfud  
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代理某人||为某人on ones account||on account of one 6}9`z8  
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为自己计算||独立帐目on ones own account m^rrbU+HM?  
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由某人收益并负风险on ones account and risk||for ones account and risk ~56F<=#,  
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由某人负担for ones account||for account of one t<QSp6n""  
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按某人指示||列入某人帐户by order and for account of one ]fgYO+  
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列入5月份帐目for May account n:P5m9T  
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编入某中帐项下to pass to the account of||to place to the account of p0S;$dH\D  
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寄出清算书to send in an account||to send in render an account IhYTK%^96  
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支票薄cheque book 7<ZCeM2x  
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支票陈票人cheque drawer d].(x)|st  
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持票人cheque holder /EpsJb`kj  
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不记名支票cheque to bearer||bearer cheque b&$sY!iU  
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记名支票||认人支票cheque to order X+*"FKm S.  
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到期支票antedated cheque ct3^V M&/  
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未到期支票postdated cheque #el i_Cxe  
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保付支票certified cheque pM^r8kIH  
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未获兑现支票，退票returned cheque S1R:/9 z  
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横线支票crossed cheque pd[?TyVK;  
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普通横线general crossing r3hUa4^97  
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特别横线special crossing 7|"gMw/  
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空白支票blank cheque l9%oKJ;  
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失效支票，过期支票stale cheque tyH*epanw  
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普通支票open cheque j^g^=uau  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~[por  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?W%9H\;  
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支票换现金||兑现to cash a cheque k-v@sb24_  
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清理票款to clear a cheque 2VNMz[W'  
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保证兑现to certify a cheque :\+;5Se+l  
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填写支票数额to fill up a cheque 8( ^;h2O!  
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支票上划线to cross a cheque >k6RmN  
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开发支票to make out a cheque H+]>*^'8  

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签发支票，开立支票to draw a cheque||to issue a cheque D(MolsKc?  
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透支支票to overdraw a cheque 3H0~?z_  
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背书支票to endorse a cheque ZiBTe,;  
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请付票款||清付票款to pay a cheque||to honour a cheque qwlIz/j  
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支票退票to dishonour a cheque `ySm
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拒付支票to refuse a cheque p{knQ],   
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拒付支票to stop payment of a cheque 0jY#,t?>  
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提示要求付款to present for payment . Q3GA0O  
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见票即付持票人payable to bearer y*,3P0*z  
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支付指定人payable to order 2QUZAV\ Y  
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已过期||无效out of date||stale WN?1J4H  
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请给出票人R/D||refer to drawer rs$sAa*f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %;UEyj  
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文字与数字不一致words and figures differ _ukKzY  
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支票 V\8vJ3.YV  
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时间已过account closed L1"y5HJ  
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更改处应加盖印章alterations require initials q^],K'  
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时间已过effects not cleared MF/359r)Et  
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停止付款payment stopped oXG,8NOdC  
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支票毁损cheque mutilated mBgMu@zt)  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment }?xu/C  
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寄款人a remitter $-9m8}U(Y  
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收款人a remittee C,:3z  
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国外汇票foreign Bill @qH{;   
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国内汇票inland Bill uNV(r"
 
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跟单汇票documentary bill 0}jB/Z_T  
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空头汇票accommodation bill u$d T^c
 
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原始汇票original bill %gDMz7$~  
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改写||换新票据renewed bill ^0ZabR'  
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即期汇票sight bill||bill on demand +s.r!?49+  
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…days after date||…days after date…日后付款 GL'zs8AKf  
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…months after date||…months after date…月后付款 zl\mBSBx"  
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见票后…日付款…days after sight||…days sight J@w Q3#5a  
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见票后…月付款…months after sight||…months sight TyVn5XHl^  
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同组票据set of bills 'v iF8?_  
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单张汇票sola of exchange||sole of exchange hDI_qZ  
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远期汇票usance bill||bill at usance HTuv_kE  
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长期汇票long bill /9<zG}:B  
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短期汇票short bill gB,~Y511  
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逾期汇票overdue bill v {E~R  
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宽限日期days of grace 1 i # .h$  
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电汇telegraphic transfer （T.T） F3j#NCuO=z  
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邮汇postal order||postal note （Am.）||post office order||money order dHjJLs_   
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本票promissory note （P/N） x-0S-1M  
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押汇负责书||押汇保证书letter of hypothecation ~kM# lh7At  
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副保||抵押品||付属担保物collateral security ;G!JKg  
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担保书trust receipt||letter of indemnity 1#B Mc%  
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承兑||认付acceptance Bg.~#H  
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单张承兑general acceptance Kxs_R#k  
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有条件承兑qualified acceptance 4H@:|  
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附条件认付conditional acceptance B
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部分认付partial acceptance   dV_ClH &)