[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。   =&: |a$C  
会计报表statement of account N{a=CaYi+  
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往来帐目account current |NWHZo  
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现在往来帐||存款额current accout owA.P-4  
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销货帐account sales ''p
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共同计算帐项joint account 12tAx3p  
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未决帐项outstanding account wxF\enDY  
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贷方帐项credit account||creditor account :8A@4vMS)?  
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借方帐项debit account||debtor account T^#d\2  
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应付帐||应付未付帐account payable 5>VX]nE3!  
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应收帐||应收未收帐account receivable p&
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新交易||新帐new account &_\;p-1:  
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未决帐||老帐old account bicbCC6kC  
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现金帐cash account WwxV}?Cf+  
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流水帐running account |*l^<==  
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暂记帐||未定帐suspense account *aGJ$ P0  
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过期帐||延滞帐overdue account||pastdue account Q
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杂项帐户sundry account z|zEsDh;  
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详细帐单||明细表detail account LXTtV0F  
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呆帐bad account ScmwHid:\  
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会计项目title of account 3\cx(  
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会计薄||帐薄account-book G"".;}AV  
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营业报告书||损益计算表account of budiness||business report sn]D7Ae  
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借贷细帐||交验帐account rendered e*d lGK3l  
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明细帐account stated nGur2}>n  
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与…银行开立一户头to open an account with 'ITZz n*  
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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 ~RZN+N  
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与…有交易to have an account with `,4YPjk^  
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作成会计帐||有往来帐项to make out an account with ;";>7k/}  
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清算||清理债务to make up an account dKL9}:oUa  
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清洁帐目||与…停止交易to close ones account with , 10+Sh  
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结帐to close an account MOHw{Vw(  
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清理未付款to ask an account||to demand an account ^9YS dFH/  
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结清差额to balance the account with :R3&R CTZ  
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清算to settle an account||to liquidate an account||to square an account {nS(B  
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审查帐目||监查帐目to audit an account ^{NN-  
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检查帐目to examine an account er>{#8 P  
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转入A的帐户to charge the amount to As account 'uwq^b_  
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以计帐方式付款to pay on account UA#=K+2  
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代理某人||为某人on ones account||on account of one qc.9GC  
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为自己计算||独立帐目on ones own account 9mpQusM  
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由某人收益并负风险on ones account and risk||for ones account and risk #!rH}A>n+  
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由某人负担for ones account||for account of one `"$9L[>  
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按某人指示||列入某人帐户by order and for account of one ^q<E nsY  
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列入5月份帐目for May account foI:`]2"*  
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编入某中帐项下to pass to the account of||to place to the account of / ]nrxT  
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寄出清算书to send in an account||to send in render an account zK*i:(>B  
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支票薄cheque book XK(aH~7xme  
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支票陈票人cheque drawer ^9|&w.:@Q  
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持票人cheque holder }5?|iUH|  
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不记名支票cheque to bearer||bearer cheque 57$/Dn  
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记名支票||认人支票cheque to order k:1|Z+CJ  
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到期支票antedated cheque SN#N$] y5s  
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未到期支票postdated cheque ' PmBNT  
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保付支票certified cheque /?6  
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未获兑现支票，退票returned cheque J5\2`U_F Z  
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横线支票crossed cheque "ScY '<  
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普通横线general crossing `mKK1x  
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特别横线special crossing XN'<H(G  
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空白支票blank cheque yrR,7vJ  
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失效支票，过期支票stale cheque Uj~ :|?Wz  
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普通支票open cheque &0euNHH;sL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &?yVLft  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iYzm<3n
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支票换现金||兑现to cash a cheque &V7{J9  
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清理票款to clear a cheque wLH [rwPr  
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保证兑现to certify a cheque VtC1TZ3-7  
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填写支票数额to fill up a cheque ?hwT{
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支票上划线to cross a cheque [#6Eax,j  
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开发支票to make out a cheque m>@ *- *8k  
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签发支票，开立支票to draw a cheque||to issue a cheque #97w6,P+  
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透支支票to overdraw a cheque wWR9dsB.;  
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背书支票to endorse a cheque #x;i R8^
  
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请付票款||清付票款to pay a cheque||to honour a cheque Ju"*>66  
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支票退票to dishonour a cheque G&/RJLX|w  
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拒付支票to refuse a cheque Z@I.socA  
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拒付支票to stop payment of a cheque 7TjK;w7xS.  
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提示要求付款to present for payment '8 ~E  
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见票即付持票人payable to bearer |-c)OS3#D  
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支付指定人payable to order wtDy-H n  
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已过期||无效out of date||stale 'K=n}}& :  
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请给出票人R/D||refer to drawer >d&_e[j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }l/!thzC  
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文字与数字不一致words and figures differ 0\*6UH  
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支票 _-^Lr /`G!  
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时间已过account closed  |.x |BJ  
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更改处应加盖印章alterations require initials 5sD\4g)HK  
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时间已过effects not cleared ]:B|_|H  
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停止付款payment stopped ,ufB*[~  
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支票毁损cheque mutilated cNzn2-qv  
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汇款||寄钱to remit||to send money $okGqu8z.O  
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寄票供取款||支票支付to send a cheque for payment >qjQ;z[  
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寄款人a remitter 75j`3wzu  
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收款人a remittee >}`q4U6$  
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国外汇票foreign Bill ~U+SK4SK:o  
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国内汇票inland Bill c!Gnd*!?-  
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跟单汇票documentary bill EGYYSoBLU  
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空头汇票accommodation bill irSdqa/  
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原始汇票original bill l][{ #>V  
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改写||换新票据renewed bill "G\OKt'Z  
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即期汇票sight bill||bill on demand uc@f#(-  
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…days after date||…days after date…日后付款 ZSj^\JU  
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…months after date||…months after date…月后付款 y>T:fu  
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见票后…日付款…days after sight||…days sight W)^0~[ `i  
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见票后…月付款…months after sight||…months sight oTj9/r  
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同组票据set of bills |IL..C   
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单张汇票sola of exchange||sole of exchange 5}FPqyK"  
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远期汇票usance bill||bill at usance a=3?hVpB  
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长期汇票long bill <i
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短期汇票short bill o.-rdP0 P>  
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逾期汇票overdue bill Ym~*5|  
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宽限日期days of grace S~auwY,<  
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电汇telegraphic transfer （T.T） u`Kjs}F'  
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邮汇postal order||postal note （Am.）||post office order||money order p:]kH  
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本票promissory note （P/N） ^|KX)g  
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押汇负责书||押汇保证书letter of hypothecation G 
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副保||抵押品||付属担保物collateral security ;<q
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担保书trust receipt||letter of indemnity Z
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承兑||认付acceptance F)x^AJie  
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单张承兑general acceptance w>M8FG(4]  
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有条件承兑qualified acceptance *^cJn*QeL  
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附条件认付conditional acceptance at_~b Ox6X  
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部分认付partial acceptance    +z/_'DE