[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。   wzbz}P>  
会计报表statement of account a+'}XEhSC:  
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往来帐目account current ~}9Bn)@  
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现在往来帐||存款额current accout q /:T1a7!  
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销货帐account sales oL)lyUVT  
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共同计算帐项joint account F/xCG nP-  
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未决帐项outstanding account ,,Jjr[A_j  
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贷方帐项credit account||creditor account ` %l&zwj>  
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借方帐项debit account||debtor account 4p?+LdL  
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应付帐||应付未付帐account payable ZRX^^yN  
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应收帐||应收未收帐account receivable (I>HWRH  
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新交易||新帐new account 3Hy%SN(  
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未决帐||老帐old account K?$9N}+  
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现金帐cash account h\/^Aa0  
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流水帐running account hcd!A5  
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暂记帐||未定帐suspense account +[>yO _}  
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过期帐||延滞帐overdue account||pastdue account _e;N'DZ  
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杂项帐户sundry account 37%`P\O;s  
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详细帐单||明细表detail account We[<BJo4  
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呆帐bad account Vww@eK%5Q  
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会计项目title of account ~+sne7 6 U  
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会计薄||帐薄account-book p=:7 atE  
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营业报告书||损益计算表account of budiness||business report U'JP1\  
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借贷细帐||交验帐account rendered q$e T!'x  
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明细帐account stated >=.ch5h3J)  
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与…银行开立一户头to open an account with @c.11nfn`  
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与…银行建立交易to keep account with
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继续记帐to keep account mI{CM: :  
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与…有交易to have an account with oT9XJwqnv  
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作成会计帐||有往来帐项to make out an account with cG~_EX$  
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清算||清理债务to make up an account S[\cT:{OE  
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清洁帐目||与…停止交易to close ones account with +E""8kW- Z  
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结帐to close an account h:US]ZC^Z  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with .[eSKtbc)  
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清算to settle an account||to liquidate an account||to square an account @/ovdf{  
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审查帐目||监查帐目to audit an account Q%b46"  
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检查帐目to examine an account O.m.]%URW  
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转入A的帐户to charge the amount to As account EZu  
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以计帐方式付款to pay on account *TMM:w|1  
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代理某人||为某人on ones account||on account of one tI(t%~>^  
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为自己计算||独立帐目on ones own account /(}l[jf  
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由某人收益并负风险on ones account and risk||for ones account and risk kv`3Y0R-"  
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由某人负担for ones account||for account of one c9TkIe  
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按某人指示||列入某人帐户by order and for account of one aG&kl O>m  
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列入5月份帐目for May account FV<^q|K/(]  
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编入某中帐项下to pass to the account of||to place to the account of N/SB}Fj  
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寄出清算书to send in an account||to send in render an account 9hi(P*%q  
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支票薄cheque book u K&_IE}  
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支票陈票人cheque drawer X\:(8C;+  
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持票人cheque holder qQ\hUii  
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不记名支票cheque to bearer||bearer cheque RAJ|#I1  
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记名支票||认人支票cheque to order olW`.3f  
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到期支票antedated cheque &Fr68HNmj  
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未到期支票postdated cheque mr\L q~*c  
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保付支票certified cheque Cl){sP=8W  
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未获兑现支票，退票returned cheque 1T^L) %&p_  
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横线支票crossed cheque m.X+sP-e  
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普通横线general crossing *y$ry]   
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特别横线special crossing + {dIs
 
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空白支票blank cheque 0(6`dr_  
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失效支票，过期支票stale cheque )xs,  
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普通支票open cheque P.P>@@+d  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =l9#/G#R  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fL:Fn"Nv  

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支票换现金||兑现to cash a cheque ?V)6`St#C  
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清理票款to clear a cheque U]$3NIe  
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保证兑现to certify a cheque 7mBL#T2   
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填写支票数额to fill up a cheque '_Oprx  
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支票上划线to cross a cheque q"oNB-bz  
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开发支票to make out a cheque e:<> Yq+  
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签发支票，开立支票to draw a cheque||to issue a cheque GAKJc\o  
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透支支票to overdraw a cheque b.&YUg[#  
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背书支票to endorse a cheque `314.a6S  
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请付票款||清付票款to pay a cheque||to honour a cheque iqeGy&F-  
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支票退票to dishonour a cheque 0saEcJ-  
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拒付支票to refuse a cheque ,PYe7c  
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拒付支票to stop payment of a cheque sTDBK!9I  
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提示要求付款to present for payment Qsa2iw{  
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见票即付持票人payable to bearer syF/jWM5  
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支付指定人payable to order gK /K Z8  
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已过期||无效out of date||stale 0U'r ia:$  
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请给出票人R/D||refer to drawer ^^m%[$nw&r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F3q5!1  
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文字与数字不一致words and figures differ S<TfvQ\,"@  
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支票 Xp'KQ1w)  
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时间已过account closed p: o*=  
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更改处应加盖印章alterations require initials 3]'3{@{}H  
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时间已过effects not cleared @:Ns`+ W*  
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停止付款payment stopped ]C!u~A\jq  
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支票毁损cheque mutilated VAq:q8(K  
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汇款||寄钱to remit||to send money sI yLW  
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寄票供取款||支票支付to send a cheque for payment <Sz9: hg-  
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寄款人a remitter MFC= oKD  
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收款人a remittee !XK p_v  

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国外汇票foreign Bill }b1P!xb!A  
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国内汇票inland Bill +jHL==W&  
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跟单汇票documentary bill ](%-5G1<  
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空头汇票accommodation bill f9;M"Pd  
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原始汇票original bill m,-:(82  
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改写||换新票据renewed bill {AJspLcG  
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即期汇票sight bill||bill on demand YrA#NTB_o  
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…days after date||…days after date…日后付款 &g|-3)A  
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…months after date||…months after date…月后付款 z0a=A:+/  
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见票后…日付款…days after sight||…days sight m\[r6t]V  
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见票后…月付款…months after sight||…months sight 
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同组票据set of bills 5^*I]5t8
 
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单张汇票sola of exchange||sole of exchange !M
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远期汇票usance bill||bill at usance V~%!-7?  
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长期汇票long bill QVsOB$  
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短期汇票short bill d@JjqE[  
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逾期汇票overdue bill Nyip]VwMJ  
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宽限日期days of grace :=C-P7  
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电汇telegraphic transfer （T.T） yyW;VKN  
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邮汇postal order||postal note （Am.）||post office order||money order _o`+c wc  
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本票promissory note （P/N） ^}fc
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押汇负责书||押汇保证书letter of hypothecation ?S9? ?y/  
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副保||抵押品||付属担保物collateral security 0A9llE  
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担保书trust receipt||letter of indemnity k+b!Lw!L  
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承兑||认付acceptance ?gD^K,A Hd  
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单张承兑general acceptance >J(._K  
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有条件承兑qualified acceptance GYH{_Fq  
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附条件认付conditional acceptance +guCTGD:  
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部分认付partial acceptance   5?l8;xe`{f