[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。   }q@Jh*  
会计报表statement of account M&O .7B1}  
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往来帐目account current {p(.ckze+  
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现在往来帐||存款额current accout $q;dsW,8  
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销货帐account sales @RF!p
 
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共同计算帐项joint account _/5mgn<GK  
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未决帐项outstanding account aE(j_`L78  
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贷方帐项credit account||creditor account RcH",*U  
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借方帐项debit account||debtor account SXA_P{j&a  
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应付帐||应付未付帐account payable -*u7MFq_  
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应收帐||应收未收帐account receivable 7 Ld5  
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新交易||新帐new account c1?_L(  
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未决帐||老帐old account i5sNCt  
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现金帐cash account )Fh+6  
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流水帐running account \s8j*  
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暂记帐||未定帐suspense account /d*0+m8  
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过期帐||延滞帐overdue account||pastdue account g?.ls{H  
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杂项帐户sundry account =ILE/pC-|  
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详细帐单||明细表detail account Tji G!W8  
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呆帐bad account 18ApHp  
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会计项目title of account 9?5'>WO  
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会计薄||帐薄account-book )N4!zuSVf  
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营业报告书||损益计算表account of budiness||business report 5eP8nn.D  
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借贷细帐||交验帐account rendered ZG29q>  
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明细帐account stated  n7g}u  
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与…银行开立一户头to open an account with 5bKBVkJ'  
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与…银行建立交易to keep account with b` a4SfbQS  
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继续记帐to keep account -;NGS )RM  
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与…有交易to have an account with X
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作成会计帐||有往来帐项to make out an account with 3K;V3pJ].  
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清算||清理债务to make up an account b
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清洁帐目||与…停止交易to close ones account with p!oO}gE  
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结帐to close an account D02'P{  
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清理未付款to ask an account||to demand an account *XUJv
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结清差额to balance the account with %LM2CgH V  
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清算to settle an account||to liquidate an account||to square an account m|uVmg!*  
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审查帐目||监查帐目to audit an account ~ |Nj+A  
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检查帐目to examine an account (^
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转入A的帐户to charge the amount to As account ([ jm=[E^  
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以计帐方式付款to pay on account aCRiW;+'  
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代理某人||为某人on ones account||on account of one  ^:^  
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为自己计算||独立帐目on ones own account cd&sAK"  
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由某人收益并负风险on ones account and risk||for ones account and risk < ZG!w^  
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由某人负担for ones account||for account of one <CcSChCg  
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按某人指示||列入某人帐户by order and for account of one Xf; _r+;  
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列入5月份帐目for May account )GfL?'Z  
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编入某中帐项下to pass to the account of||to place to the account of uovSe4q5q  
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寄出清算书to send in an account||to send in render an account +V9(4la  
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支票薄cheque book #h#_xh'  
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支票陈票人cheque drawer ,T-xuNYC  
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持票人cheque holder vW0U~(XlN  
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不记名支票cheque to bearer||bearer cheque KP`Pzx   
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记名支票||认人支票cheque to order QJ%N80  
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到期支票antedated cheque P\h1%a/D  
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未到期支票postdated cheque psuK\s  
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保付支票certified cheque {]iM5?  
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未获兑现支票，退票returned cheque sRQ4pnnrn  
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横线支票crossed cheque 0S\HO<~k  
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普通横线general crossing >ktekO:H  
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特别横线special crossing !,~C  
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空白支票blank cheque &-KQ m20n  
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失效支票，过期支票stale cheque jF {)2|5  
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普通支票open cheque F~3 &@TWi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YVO~ 0bX:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +}C M2>M  
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支票换现金||兑现to cash a cheque 2vW@d[<J  
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清理票款to clear a cheque `4"&_ltD  
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保证兑现to certify a cheque m A| "  
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填写支票数额to fill up a cheque s`,.&  
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支票上划线to cross a cheque 7@i2Mz/eV  
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开发支票to make out a cheque +isaqfy/  
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签发支票，开立支票to draw a cheque||to issue a cheque (9D,Ukw  
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透支支票to overdraw a cheque bq`0$c%hN  
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背书支票to endorse a cheque vM2\tL@"  

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请付票款||清付票款to pay a cheque||to honour a cheque pmi`Er  
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支票退票to dishonour a cheque &:*|K
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拒付支票to refuse a cheque <ba+7CK]w  
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拒付支票to stop payment of a cheque qbe9 CF'@_  
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提示要求付款to present for payment  ~WG#Zci-  
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见票即付持票人payable to bearer ocT.2/~d  
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支付指定人payable to order {CR'Z0  
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已过期||无效out of date||stale %L$P']%t@  
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请给出票人R/D||refer to drawer -3T
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xdH*[  
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文字与数字不一致words and figures differ T+[N-"N  
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支票 w(9.{zF|vQ  
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时间已过account closed :d<;h:^_  
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更改处应加盖印章alterations require initials dZ7+Iw;m  
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时间已过effects not cleared HX{ O@
 
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停止付款payment stopped :sBg+MS  
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支票毁损cheque mutilated J.
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汇款||寄钱to remit||to send money ]iu
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寄票供取款||支票支付to send a cheque for payment $@t-Oor;  
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寄款人a remitter p IXBJk  
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收款人a remittee 9/MU zt  
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国外汇票foreign Bill Z xLjh  
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国内汇票inland Bill dfe 9)m>  
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跟单汇票documentary bill @YP\!#"8  
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空头汇票accommodation bill E)>~0jv  
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原始汇票original bill [syuoJ  
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改写||换新票据renewed bill (^Xp\dyZL  
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即期汇票sight bill||bill on demand \w^iSK-  
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…days after date||…days after date…日后付款 +M (\R?@gr  
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…months after date||…months after date…月后付款 ?};}#%971  
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见票后…日付款…days after sight||…days sight B @UaaWh  
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见票后…月付款…months after sight||…months sight n
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同组票据set of bills <[?oP[ j  
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单张汇票sola of exchange||sole of exchange WhSQ>h!@s  
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远期汇票usance bill||bill at usance P`5@$1CJ  
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长期汇票long bill K-)_1  
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短期汇票short bill a =*(>=  
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逾期汇票overdue bill IBf&'/ 8\  
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宽限日期days of grace ?2% d;tW  
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电汇telegraphic transfer （T.T） F5gL-\6  
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邮汇postal order||postal note （Am.）||post office order||money order nyi}~sB  
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本票promissory note （P/N） 7qA0bUee5  
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押汇负责书||押汇保证书letter of hypothecation ixw3Z D(>+  
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副保||抵押品||付属担保物collateral security KF|+#qCN  

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担保书trust receipt||letter of indemnity P\tP0+at  
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承兑||认付acceptance Sf B+;i'D  
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单张承兑general acceptance -X'HZ\)  
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有条件承兑qualified acceptance bTHKMaGWC  
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附条件认付conditional acceptance );_g2=:#  
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部分认付partial acceptance   G+stt(k: