[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。   ON$-g_s>)  
会计报表statement of account E9S&UU,K  
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往来帐目account current C AF{7 `{  
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现在往来帐||存款额current accout 2;=xHt  
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销货帐account sales W RVm^  
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共同计算帐项joint account )3~):+  
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未决帐项outstanding account OO+QH 2j  
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贷方帐项credit account||creditor account xA2"i2k9  
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借方帐项debit account||debtor account 9;u&,R  
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应付帐||应付未付帐account payable B @8 ]!  
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应收帐||应收未收帐account receivable y 6nPs6kR  
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新交易||新帐new account 3Rsbi  
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未决帐||老帐old account P6ztP$M(  
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现金帐cash account e$3{URg  
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流水帐running account (/r l\I  
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暂记帐||未定帐suspense account +(-L  
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过期帐||延滞帐overdue account||pastdue account eZMDtB  
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杂项帐户sundry account D 1Q@4 g  
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详细帐单||明细表detail account '518S"T @  
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呆帐bad account /Jjub3>Q  
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会计项目title of account V kA$T8  
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会计薄||帐薄account-book 9Q<8DMX^  
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营业报告书||损益计算表account of budiness||business report fZqqU|tq  
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借贷细帐||交验帐account rendered 7<<-\7`  
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明细帐account stated vU:FDkx*nn  
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与…银行开立一户头to open an account with }9k/Y/.  
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与…银行建立交易to keep account with \>T+\?M  
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继续记帐to keep account >tUi ;!cQ  
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与…有交易to have an account with gn2*'_V~3  
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作成会计帐||有往来帐项to make out an account with _2eRH@T  
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清算||清理债务to make up an account ?ztI8I/  
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清洁帐目||与…停止交易to close ones account with k<.$7Pl3
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结帐to close an account {|KFgQ'\  
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清理未付款to ask an account||to demand an account N~""Lc&  
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结清差额to balance the account with 5r&bk`  
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清算to settle an account||to liquidate an account||to square an account N('=qp9  
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审查帐目||监查帐目to audit an account %^bHQB%  
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检查帐目to examine an account PBeBI:  
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转入A的帐户to charge the amount to As account y%Q0* _  
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以计帐方式付款to pay on account w#XD4kwQG  
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代理某人||为某人on ones account||on account of one o>6c?Xi&  
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为自己计算||独立帐目on ones own account _VUG!?_D$5  
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由某人收益并负风险on ones account and risk||for ones account and risk &<=?O a  
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由某人负担for ones account||for account of one }T5 E^  
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按某人指示||列入某人帐户by order and for account of one b8 ^O"oDrp  
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列入5月份帐目for May account YYN'LF#j  
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编入某中帐项下to pass to the account of||to place to the account of 83adnm  
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寄出清算书to send in an account||to send in render an account :cxA  
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支票薄cheque book Vb8Q
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支票陈票人cheque drawer @<jm+f"MP  
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持票人cheque holder *Fg)`M3g  
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不记名支票cheque to bearer||bearer cheque fm^J-  
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记名支票||认人支票cheque to order SsEpuEn  
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到期支票antedated cheque Hz"FGwd  
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未到期支票postdated cheque D<`M<:nq  
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保付支票certified cheque X`(fJ
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未获兑现支票，退票returned cheque .EReYZO  
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横线支票crossed cheque g=KvCqJN  
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普通横线general crossing |~ytAyw  
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特别横线special crossing C23p1%#1  
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空白支票blank cheque }.pqV X{d  
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失效支票，过期支票stale cheque vcCNxIzEG  
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普通支票open cheque A|4om=MO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HI{h>g T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _BY+Tfol  
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支票换现金||兑现to cash a cheque }K@m4`T  
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清理票款to clear a cheque O$;#GpR  
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保证兑现to certify a cheque + kT ]qH  
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填写支票数额to fill up a cheque KO7
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支票上划线to cross a cheque DQ3L=  
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开发支票to make out a cheque ]M
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签发支票，开立支票to draw a cheque||to issue a cheque OJ"./* H  
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透支支票to overdraw a cheque Z'j[N4%B
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背书支票to endorse a cheque De^
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请付票款||清付票款to pay a cheque||to honour a cheque -z+,j(@  
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支票退票to dishonour a cheque ZIa,pON  
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拒付支票to refuse a cheque >h\u[I$7  
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拒付支票to stop payment of a cheque ,lA@C2c  
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提示要求付款to present for payment iLZY6?_^  
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见票即付持票人payable to bearer yD7}  
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支付指定人payable to order ciN\SA ZY  
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已过期||无效out of date||stale ceE]^X;p  
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请给出票人R/D||refer to drawer =/46;844T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |K Rt$t  
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文字与数字不一致words and figures differ A\Ib  
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支票 8^ f:-5  
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时间已过account closed rnj$u-8  
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更改处应加盖印章alterations require initials rl%,9JD!  
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时间已过effects not cleared ]q%r2 (y,k  
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停止付款payment stopped B{j><uxl  
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支票毁损cheque mutilated (4R(5t  
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汇款||寄钱to remit||to send money 4$&l`yWU+  
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寄票供取款||支票支付to send a cheque for payment QE(.w dHP  
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寄款人a remitter I1E9E$m5\<  
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收款人a remittee 46A sD  
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国外汇票foreign Bill k <oB9J  
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国内汇票inland Bill < xy@%  
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跟单汇票documentary bill l'+3 6  
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空头汇票accommodation bill :X;G]B .  
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原始汇票original bill t/iI!}  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand QJ2]8K)+C  
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…days after date||…days after date…日后付款 }\"EI<$s  
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…months after date||…months after date…月后付款 xE1?)  
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见票后…日付款…days after sight||…days sight cI=6zMB  
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见票后…月付款…months after sight||…months sight fzSkl`K}  
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同组票据set of bills @Kpm&vd(  
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单张汇票sola of exchange||sole of exchange `a83RX
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远期汇票usance bill||bill at usance (t4i&7-  
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长期汇票long bill  0,Ds1
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短期汇票short bill ng1E'c]0@  
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逾期汇票overdue bill "#d$$ 8  
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宽限日期days of grace T^A(v(^D  
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电汇telegraphic transfer （T.T） NFT:$>83`  
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邮汇postal order||postal note （Am.）||post office order||money order SoIK<*J  
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本票promissory note （P/N） ?^&ih:"  
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押汇负责书||押汇保证书letter of hypothecation )~'UJPK  
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副保||抵押品||付属担保物collateral security }8O9WS  
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担保书trust receipt||letter of indemnity u(9pRr L  
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承兑||认付acceptance dle\}Sy=  
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单张承兑general acceptance S^s-m
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有条件承兑qualified acceptance -@AhJY.  
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附条件认付conditional acceptance -x?Z2EA!  
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部分认付partial acceptance   ,ei9 ?9J1