[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。   pw- C=MY]  
会计报表statement of account i/)Uj-*G)  
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往来帐目account current =C<_rBY  
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现在往来帐||存款额current accout #1V vK  
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销货帐account sales $+7MY-9T  
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共同计算帐项joint account 1{nXmtvr  
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未决帐项outstanding account g%RL9-z  
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贷方帐项credit account||creditor account f&{2G2O%  
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借方帐项debit account||debtor account (B,CL222x  
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应付帐||应付未付帐account payable I.q nA  
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应收帐||应收未收帐account receivable gt'0
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新交易||新帐new account -i?!em'J  
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未决帐||老帐old account b_\aSEaTT  
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现金帐cash account 9
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流水帐running account ?s p  
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暂记帐||未定帐suspense account xJN Jv
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过期帐||延滞帐overdue account||pastdue account 2$=?;~  
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杂项帐户sundry account WR gAc%  
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详细帐单||明细表detail account Fu{[5uv  
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呆帐bad account s26:(J [{  
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会计项目title of account 2syKYHV  
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会计薄||帐薄account-book ^e<0-uM"s  
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营业报告书||损益计算表account of budiness||business report n=L;(jp<j  
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借贷细帐||交验帐account rendered WTSY:kvcCY  
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明细帐account stated CPFd 33  
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与…银行开立一户头to open an account with _I3j7
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与…银行建立交易to keep account with o5i?|HJ  
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继续记帐to keep account 8/Z JkI  
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与…有交易to have an account with CZxQ z  
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作成会计帐||有往来帐项to make out an account with 4YXtl+G  
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清算||清理债务to make up an account rV[#4,}PF  
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清洁帐目||与…停止交易to close ones account with &:L8; m  
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结帐to close an account `<y[V  
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清理未付款to ask an account||to demand an account uR)itm
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结清差额to balance the account with O89<IXk  
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清算to settle an account||to liquidate an account||to square an account eFXxkWR)  
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审查帐目||监查帐目to audit an account k}>l+_*+7  
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检查帐目to examine an account m|~,#d@  
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转入A的帐户to charge the amount to As account $qQ6u!  
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以计帐方式付款to pay on account Djf2ir'  
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代理某人||为某人on ones account||on account of one !::k\}DS  
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为自己计算||独立帐目on ones own account 1:Y DN.*  
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由某人收益并负风险on ones account and risk||for ones account and risk (/"T=`3t  
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由某人负担for ones account||for account of one *B:{g>0  
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按某人指示||列入某人帐户by order and for account of one vo71T<K  
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列入5月份帐目for May account =j;o, J:(  
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编入某中帐项下to pass to the account of||to place to the account of I}:> M!w  
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寄出清算书to send in an account||to send in render an account svo^#V~h'  
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支票薄cheque book !uO|T'u0a  
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支票陈票人cheque drawer sL/Lw WH  
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持票人cheque holder HKxrBQr78  

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不记名支票cheque to bearer||bearer cheque pwZ &2&|  
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记名支票||认人支票cheque to order El+]}D"  
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到期支票antedated cheque /?6y2t  
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未到期支票postdated cheque XqwdJND  
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保付支票certified cheque \Fe5<G'v  
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未获兑现支票，退票returned cheque vcSS+  
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横线支票crossed cheque oz0-'_  
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普通横线general crossing %FRkvqV*  
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特别横线special crossing s`TBz8QO$  
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空白支票blank cheque *K7L5.  
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失效支票，过期支票stale cheque s1FBz)yCY=  
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普通支票open cheque N?Z?g_a8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O*PHo_&G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _aGdC8%[  
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支票换现金||兑现to cash a cheque ,ym;2
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清理票款to clear a cheque &|4Uo5qS=Z  
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保证兑现to certify a cheque 1L|(:m+  
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填写支票数额to fill up a cheque kA_3o)J  
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支票上划线to cross a cheque ""d>f4,S  
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开发支票to make out a cheque {Jc!T:vJ  
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签发支票，开立支票to draw a cheque||to issue a cheque *PEuaRDN  
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透支支票to overdraw a cheque {p 0'Lc<3n  
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背书支票to endorse a cheque H~i],WD  
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请付票款||清付票款to pay a cheque||to honour a cheque 7 L\?  
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支票退票to dishonour a cheque (Y)h+}n5N  
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拒付支票to refuse a cheque \<B6>  
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拒付支票to stop payment of a cheque 9 Zm<1Fw  
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提示要求付款to present for payment QJWES%m`  
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见票即付持票人payable to bearer NRSse"  
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支付指定人payable to order ~^~RltY  
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已过期||无效out of date||stale ?]D+H%3[$i  
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请给出票人R/D||refer to drawer &W+G{W{3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M
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文字与数字不一致words and figures differ ?>jA
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支票 OXX(OCG>  
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时间已过account closed Rn(F#tI  
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更改处应加盖印章alterations require initials |ezO@  
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时间已过effects not cleared rn[}{1I33Q  
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停止付款payment stopped ySK Yqt z  

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支票毁损cheque mutilated hOLy*%  
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汇款||寄钱to remit||to send money K 6yFpVl  
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寄票供取款||支票支付to send a cheque for payment ]G o~]7(5|  
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寄款人a remitter Hs` #{W{.  
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收款人a remittee p<0kmA<B/  
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国外汇票foreign Bill VRQbf  
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国内汇票inland Bill >[%.h(h/%  
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跟单汇票documentary bill .";tnC!e  
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空头汇票accommodation bill l F}$`6  
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原始汇票original bill G_,t\  
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改写||换新票据renewed bill (|a$N.e&K  
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即期汇票sight bill||bill on demand K@j^gF/0B  
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…days after date||…days after date…日后付款 _^xh1=Qr}n  
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…months after date||…months after date…月后付款 6Er0 o{iI  
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见票后…日付款…days after sight||…days sight 4Fr7jD,#k  
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见票后…月付款…months after sight||…months sight _sf#J|kQ  
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同组票据set of bills V$Xl^#tN  
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单张汇票sola of exchange||sole of exchange 6Bq~\b^  
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远期汇票usance bill||bill at usance ,.6J6{  
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长期汇票long bill M8#*zCp{5  
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短期汇票short bill V&mH#
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逾期汇票overdue bill x:A-p..e  
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宽限日期days of grace l}Q"Nb)  
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电汇telegraphic transfer （T.T） jSwtf  
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邮汇postal order||postal note （Am.）||post office order||money order Sc4obcw%  
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本票promissory note （P/N） }pl]9  
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押汇负责书||押汇保证书letter of hypothecation C%}]"0Q1  
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副保||抵押品||付属担保物collateral security '%zN  
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担保书trust receipt||letter of indemnity X q}Ucpj  
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承兑||认付acceptance z-EwXE  
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单张承兑general acceptance 0bMoUy*q  
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有条件承兑qualified acceptance U@Z>/ q  
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附条件认付conditional acceptance D(y+1^>  
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部分认付partial acceptance   q$Z h@