[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。   <0Xf9a8>  
会计报表statement of account E|iQc8gr&  
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往来帐目account current YtmrRDQs  
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现在往来帐||存款额current accout l3)}qu  
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销货帐account sales R!}H;[c  
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共同计算帐项joint account `dq,>HdW  
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未决帐项outstanding account H#,W5EJzM  
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贷方帐项credit account||creditor account TM%|'^)  
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借方帐项debit account||debtor account d,k!qjf=r  
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应付帐||应付未付帐account payable BC^ :=  
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应收帐||应收未收帐account receivable ~Y^+M*  
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新交易||新帐new account rB Q_iB_  
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未决帐||老帐old account {'7B6  

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现金帐cash account BX`{73sw  
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流水帐running account |mZxfI  
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暂记帐||未定帐suspense account d[iQ`YW5  
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过期帐||延滞帐overdue account||pastdue account x[ SDl(<@;  
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杂项帐户sundry account j*|VctM  
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详细帐单||明细表detail account (d(CT;  
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呆帐bad account k$n|*kCh  
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会计项目title of account W_JlOc!y  
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会计薄||帐薄account-book +Q/R{#O  
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营业报告书||损益计算表account of budiness||business report esJ~;~[@(r  
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借贷细帐||交验帐account rendered Z3Og=XHR  
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明细帐account stated AzPu)  
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与…银行开立一户头to open an account with D ;RiGW4  
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与…银行建立交易to keep account with \UA[  
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继续记帐to keep account RTYvS5G  
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与…有交易to have an account with )705V|v  
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作成会计帐||有往来帐项to make out an account with 6%'QjwM_  
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清算||清理债务to make up an account hDDn,uzpd  
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清洁帐目||与…停止交易to close ones account with y RqL9t  
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结帐to close an account .xCZ1|+gG  
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清理未付款to ask an account||to demand an account 2DA]i5  
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结清差额to balance the account with kdiM5l70  
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清算to settle an account||to liquidate an account||to square an account E_rI?t^  
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审查帐目||监查帐目to audit an account ZvM
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检查帐目to examine an account l:~/<`o  
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转入A的帐户to charge the amount to As account n`_{9R  
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以计帐方式付款to pay on account ^L nTOdAE  
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代理某人||为某人on ones account||on account of one Y1\}5k{>  
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为自己计算||独立帐目on ones own account z|J_b"u4  
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由某人收益并负风险on ones account and risk||for ones account and risk `g?Negt\v  
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由某人负担for ones account||for account of one oCv.Ln1;Z  
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按某人指示||列入某人帐户by order and for account of one ub0.J#j@  
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列入5月份帐目for May account x_}:D *aI  
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编入某中帐项下to pass to the account of||to place to the account of NiEUW.0  
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寄出清算书to send in an account||to send in render an account UgSB>V<?  
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支票薄cheque book ~W'{p  
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支票陈票人cheque drawer XEp{VC@=  
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持票人cheque holder u%KTNa0  
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不记名支票cheque to bearer||bearer cheque 7IH@oMvE  
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记名支票||认人支票cheque to order <?6|.\&  
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到期支票antedated cheque F#Ryu~,"  
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未到期支票postdated cheque [wOn|)& &  
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保付支票certified cheque d#Y^>"|$.  
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未获兑现支票，退票returned cheque Pb4X\9^  
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横线支票crossed cheque X,_2FJv  
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普通横线general crossing H>IMf/%5N-  
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特别横线special crossing R6.hA_ih  
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空白支票blank cheque  :D6 ON"6  
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失效支票，过期支票stale cheque z6=Z\P+  
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普通支票open cheque VU(v3^1"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +T1pJ 89P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !Vn\
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支票换现金||兑现to cash a cheque u<tbbKM  
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清理票款to clear a cheque 9k'7832u  
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保证兑现to certify a cheque nLZTK&7}  
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填写支票数额to fill up a cheque ifMRryN4  
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支票上划线to cross a cheque |}s*E_/[  
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开发支票to make out a cheque {0Yf]FQb-a  
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签发支票，开立支票to draw a cheque||to issue a cheque )1J R#  
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透支支票to overdraw a cheque p?%y82E  
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背书支票to endorse a cheque F4-$~v@  
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请付票款||清付票款to pay a cheque||to honour a cheque b5dD/-Vj  
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支票退票to dishonour a cheque 9]([\%)  

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拒付支票to refuse a cheque 6RU~"C  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment Z!a=dnwHz  
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见票即付持票人payable to bearer U/66L+1  
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支付指定人payable to order i(rL|d+'  
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已过期||无效out of date||stale htO+z7  
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请给出票人R/D||refer to drawer ,\W 8b-Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6##_%PO<m  
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文字与数字不一致words and figures differ 7~G9'P<  
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支票 yM6pd U]i  
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时间已过account closed D=A&+6B@-  
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更改处应加盖印章alterations require initials CCs%%U/=  
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时间已过effects not cleared 
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停止付款payment stopped |MTnH/|  
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支票毁损cheque mutilated h6Ub}(Ov  
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汇款||寄钱to remit||to send money i'<[DjMDlm  
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寄票供取款||支票支付to send a cheque for payment d"
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寄款人a remitter Gm&Za,4%4  
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收款人a remittee {f_={k  
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国外汇票foreign Bill VcE:G#]5  
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国内汇票inland Bill 3Y4?CM&0v  
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跟单汇票documentary bill h%na>G  
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空头汇票accommodation bill 79rD7D&g  
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原始汇票original bill :wyno#8`-
 
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand se2!N:|R!G  
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…days after date||…days after date…日后付款 dm0R[[7  
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…months after date||…months after date…月后付款 ] )\Pqn(  
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见票后…日付款…days after sight||…days sight U[-o> W#  
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见票后…月付款…months after sight||…months sight 3AtGy'NTp  
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同组票据set of bills Hyl%mJ  
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单张汇票sola of exchange||sole of exchange 1<@W6@]  
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远期汇票usance bill||bill at usance (NU NHxi5B  
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长期汇票long bill `p-cSxR_  
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短期汇票short bill xGg )Y#  
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逾期汇票overdue bill .@U@xRu7|  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） 4F'LBS]=0  
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邮汇postal order||postal note （Am.）||post office order||money order <0&*9ZeD  
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本票promissory note （P/N） )23H1  
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押汇负责书||押汇保证书letter of hypothecation ZDYJ\}=  
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副保||抵押品||付属担保物collateral security |&)dh<  
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担保书trust receipt||letter of indemnity :>f )g  
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承兑||认付acceptance f+)L#>Gl?  
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单张承兑general acceptance u^I|T.w<r6  
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有条件承兑qualified acceptance V5>B])yQ  
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附条件认付conditional acceptance  D
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部分认付partial acceptance   wE`]7mA