[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。   #tHYCSr]  
会计报表statement of account !y~nsy:&7x  
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往来帐目account current VT4>6u }  
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现在往来帐||存款额current accout D:j5/ *  
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销货帐account sales w@R"g%k-  
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共同计算帐项joint account -a>CF^tH  
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未决帐项outstanding account p|nPu*R-\  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account : %AEwRZ  
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应付帐||应付未付帐account payable -&1P2m/46  
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应收帐||应收未收帐account receivable 9^H.[t  
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新交易||新帐new account wE<r'  
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未决帐||老帐old account *fj]L?,  
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现金帐cash account -e0[$v  
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流水帐running account !fe_w5S^  
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暂记帐||未定帐suspense account | X#!5u  
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过期帐||延滞帐overdue account||pastdue account (dyY@={q  
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杂项帐户sundry account W?kJ+1"(  
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详细帐单||明细表detail account u&T XN;I,p  
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呆帐bad account (G{S*+  
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会计项目title of account [N9yWuc  
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会计薄||帐薄account-book Wuk 8&P3  
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营业报告书||损益计算表account of budiness||business report -$g~,dIwj  
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借贷细帐||交验帐account rendered ?mK&Slh.  
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明细帐account stated ns \I Y<Yo  
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与…银行开立一户头to open an account with $$o(  
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与…银行建立交易to keep account with 9c,/490Q  
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继续记帐to keep account oUN\tOiS+  
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与…有交易to have an account with z9OpxW@Ou  
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作成会计帐||有往来帐项to make out an account with $Q'z9ghEg  
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清算||清理债务to make up an account X;)/<:mX  
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清洁帐目||与…停止交易to close ones account with e?+-~]0  
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结帐to close an account aL+>XN  
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清理未付款to ask an account||to demand an account ?{`7W>G  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account Y2.zT6i  
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审查帐目||监查帐目to audit an account >8OY6wb  
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检查帐目to examine an account ~ *"iLf@,  
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转入A的帐户to charge the amount to As account `t)9u^[<(  
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以计帐方式付款to pay on account Fih pp<  
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代理某人||为某人on ones account||on account of one Mkk.8AjC|  
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为自己计算||独立帐目on ones own account ; xp -MK  
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由某人收益并负风险on ones account and risk||for ones account and risk YT(Eh3ID  
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由某人负担for ones account||for account of one !1=OaOT  
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按某人指示||列入某人帐户by order and for account of one t &{;6MiE  
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列入5月份帐目for May account 2m yxwA5  
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编入某中帐项下to pass to the account of||to place to the account of R`a~8QVh&5  
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寄出清算书to send in an account||to send in render an account 5{V"!M+<  
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支票薄cheque book ur'<8pDb$  
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支票陈票人cheque drawer H 2R3I<j  
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持票人cheque holder EyPJ Jc8  
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不记名支票cheque to bearer||bearer cheque ={P`Tve  
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记名支票||认人支票cheque to order 9Tt%~m ^  
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到期支票antedated cheque !9/`PcNIpy  
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未到期支票postdated cheque a&8K5Z%0  
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保付支票certified cheque (y>N\xS9  
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未获兑现支票，退票returned cheque "73y}'  
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横线支票crossed cheque oa"Bpi9i  
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普通横线general crossing }/1^Lqfnz  
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特别横线special crossing q
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空白支票blank cheque G^)]FwTs  
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失效支票，过期支票stale cheque hTLf$_| P  
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普通支票open cheque {"Sv~L|J;  
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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)<B7-72;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]j7`3%4uK  
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支票换现金||兑现to cash a cheque 0j!<eN=  
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清理票款to clear a cheque Lld45Bayb  
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保证兑现to certify a cheque $5G(_   
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填写支票数额to fill up a cheque u|I
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支票上划线to cross a cheque s*gqKQ;  
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开发支票to make out a cheque [G8EX3  
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签发支票，开立支票to draw a cheque||to issue a cheque `$jun  
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透支支票to overdraw a cheque bh5D}w  
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背书支票to endorse a cheque If'2 m_  
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请付票款||清付票款to pay a cheque||to honour a cheque ktfm
  
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支票退票to dishonour a cheque d%k7n+ICQ4  
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拒付支票to refuse a cheque Szt2 "AR  
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拒付支票to stop payment of a cheque 9Zd\6F,  
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提示要求付款to present for payment py\:u5QS  
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见票即付持票人payable to bearer >z %YKdq  
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支付指定人payable to order tgG 8pL  
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已过期||无效out of date||stale e Za7brC|  
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请给出票人R/D||refer to drawer &!4E3&+2m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fx+_;y  
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文字与数字不一致words and figures differ g]Y%c73  
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支票 GdUsv  
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时间已过account closed 7+f6?  
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更改处应加盖印章alterations require initials aHu0z:  
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时间已过effects not cleared B|a<=
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停止付款payment stopped 8D`+3  
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支票毁损cheque mutilated >;Oa|G  
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汇款||寄钱to remit||to send money kSEA  
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寄票供取款||支票支付to send a cheque for payment USEmD5q  
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寄款人a remitter aWimg6q  
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收款人a remittee ~rO&Y{aG#  
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国外汇票foreign Bill T_2'=7  
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国内汇票inland Bill )MIw/  
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跟单汇票documentary bill @=w)a  
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空头汇票accommodation bill b/\O;o}]  
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原始汇票original bill chD7^&5]  
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改写||换新票据renewed bill U[;ECw@  
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即期汇票sight bill||bill on demand Us "G X_  
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…days after date||…days after date…日后付款 .Sw4{m[g  
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…months after date||…months after date…月后付款 (.oDxs()I  
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见票后…日付款…days after sight||…days sight Brg0:5H   
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见票后…月付款…months after sight||…months sight FhH*lO&  
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同组票据set of bills b N>Ar  
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单张汇票sola of exchange||sole of exchange tvzO)&)$  
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远期汇票usance bill||bill at usance IMSm  
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长期汇票long bill /KvpJ4  
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短期汇票short bill n!b*GXb\  
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逾期汇票overdue bill !})3Fb  
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宽限日期days of grace 1nLFtiki  
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电汇telegraphic transfer （T.T） nDchLVw  
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邮汇postal order||postal note （Am.）||post office order||money order ~ YZi"u  
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本票promissory note （P/N） 9>
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押汇负责书||押汇保证书letter of hypothecation `Sj8<O}  
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副保||抵押品||付属担保物collateral security s*}d`"YvH  
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担保书trust receipt||letter of indemnity &jPsdv h  
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承兑||认付acceptance 55N/ [{[  
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单张承兑general acceptance
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有条件承兑qualified acceptance "ChBcxvxb:  
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附条件认付conditional acceptance y.oJzU[p%  
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部分认付partial acceptance   Hm^p^,}_x