[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。   o3l_&?^  
会计报表statement of account L%JmdY;  
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往来帐目account current Vj"B#  
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现在往来帐||存款额current accout fNx3\<~V=  
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销货帐account sales 1G+42>?<1  
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共同计算帐项joint account ,r
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未决帐项outstanding account *O|Z[>  
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贷方帐项credit account||creditor account Z*QsDS  
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借方帐项debit account||debtor account ^ e>`ob  
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应付帐||应付未付帐account payable ZUb6d*B  
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应收帐||应收未收帐account receivable 4QZ -
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新交易||新帐new account i!<,8e=  
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未决帐||老帐old account j9sf~}D>  
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现金帐cash account a1Qg&s<  
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流水帐running account 74rz~ZM 5  
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暂记帐||未定帐suspense account TGGeTtk=  
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过期帐||延滞帐overdue account||pastdue account ]FvN*@lG  
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杂项帐户sundry account eXWiTi@  
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详细帐单||明细表detail account qC40/1-m8K  
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呆帐bad account 4r`u@  
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会计项目title of account |AW[4Yn>  
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会计薄||帐薄account-book wj9CL1Gx  
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营业报告书||损益计算表account of budiness||business report {3]g3mj  
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借贷细帐||交验帐account rendered V|ax(tHv  
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明细帐account stated W)ihk\E  
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与…银行开立一户头to open an account with :XEP:8  
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与…银行建立交易to keep account with *x2+sgSf_0  
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继续记帐to keep account rlmzbIuI9  
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与…有交易to have an account with kB{  
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作成会计帐||有往来帐项to make out an account with ?*|AcMw5
 
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清算||清理债务to make up an account >Lx,<sE  
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清洁帐目||与…停止交易to close ones account with R)MWO5  
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结帐to close an account B:#5U85m  
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清理未付款to ask an account||to demand an account A5cx!h  
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结清差额to balance the account with ;[TC`DuNj0  
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清算to settle an account||to liquidate an account||to square an account 6t/nM  
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审查帐目||监查帐目to audit an account l]t9*a]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 6Y?%G>$6  
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以计帐方式付款to pay on account !l
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代理某人||为某人on ones account||on account of one >SRUC  
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为自己计算||独立帐目on ones own account Sc!]M 5  
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由某人收益并负风险on ones account and risk||for ones account and risk T}')QC&wQ  
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由某人负担for ones account||for account of one OS|uZ<"Rq3  
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按某人指示||列入某人帐户by order and for account of one .gY}}Q  
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列入5月份帐目for May account WKVoqp}  
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编入某中帐项下to pass to the account of||to place to the account of RSL%<  
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寄出清算书to send in an account||to send in render an account F\pw0^K;N  
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支票薄cheque book _PTo!aJL  
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支票陈票人cheque drawer "v.]s;g  
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持票人cheque holder OBF3)L]  
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不记名支票cheque to bearer||bearer cheque ?(8z O"  
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记名支票||认人支票cheque to order qF9rY)ifm  
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到期支票antedated cheque apW0(&\  
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未到期支票postdated cheque ;bt@wgY  
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保付支票certified cheque JOj\#!\>k0  
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未获兑现支票，退票returned cheque gbc^Lb  
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横线支票crossed cheque %iPu51+=  
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普通横线general crossing ?KxI|os  
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特别横线special crossing $XS0:C0  
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空白支票blank cheque TJtW?c7  
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失效支票，过期支票stale cheque :, F^{  
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普通支票open cheque 3&*0n^g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1at$_\{.(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \3q{E",\>@  

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支票换现金||兑现to cash a cheque rO
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清理票款to clear a cheque 9[N'HpQ3  
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保证兑现to certify a cheque JXj`  
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填写支票数额to fill up a cheque lO, 2  
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支票上划线to cross a cheque =X&h5;x'  
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开发支票to make out a cheque n^Z?u9VR  
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签发支票，开立支票to draw a cheque||to issue a cheque wuYo@DDU#  
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透支支票to overdraw a cheque tW=0AtZl]  
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背书支票to endorse a cheque &\p:VF.  
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请付票款||清付票款to pay a cheque||to honour a cheque b1*6 )  
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支票退票to dishonour a cheque 8%xtb6#7M  
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拒付支票to refuse a cheque W' 2)$e  
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拒付支票to stop payment of a cheque 15eHddd  
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提示要求付款to present for payment 8c/Ii"1  
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见票即付持票人payable to bearer ?,8b-U#A1  
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支付指定人payable to order h= U 4  
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已过期||无效out of date||stale ,pG63&?j  
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请给出票人R/D||refer to drawer <A&R%5Vs  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nagto^5X  
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文字与数字不一致words and figures differ F>Oh)VL,Ev  
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支票 a[!d)Y:zx  
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时间已过account closed lpM{@JC  
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更改处应加盖印章alterations require initials qs b4@jt+  
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时间已过effects not cleared 7(;VUR%%.  
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停止付款payment stopped 0A9cu,ZdUR  
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支票毁损cheque mutilated Oe!&Jma*>  
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汇款||寄钱to remit||to send money c%!wKoD  
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寄票供取款||支票支付to send a cheque for payment "lZ<bG  
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寄款人a remitter VLN3x.BY  
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收款人a remittee ZM?r1Z4  
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国外汇票foreign Bill F! e`i-xt  
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国内汇票inland Bill z;
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跟单汇票documentary bill aO%FQ)BT  
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空头汇票accommodation bill du,-]fF  
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原始汇票original bill AUde_1hi  
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改写||换新票据renewed bill cx(F,?SbS  
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即期汇票sight bill||bill on demand 2v1&%x:y#  
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…days after date||…days after date…日后付款 `h!&->  
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…months after date||…months after date…月后付款 8]\h^k4f  
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见票后…日付款…days after sight||…days sight MToQ8qKs  
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见票后…月付款…months after sight||…months sight d<? :Q  
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同组票据set of bills m(:qZW  
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单张汇票sola of exchange||sole of exchange #@s~V<rW  
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远期汇票usance bill||bill at usance =w$"wzc  
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长期汇票long bill [<a%\:c m4  
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短期汇票short bill n12
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逾期汇票overdue bill "d>g)rvOc  
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宽限日期days of grace XfK.Fj~-  
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电汇telegraphic transfer （T.T） h]DECd{  
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邮汇postal order||postal note （Am.）||post office order||money order 7oLf5V1~  
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本票promissory note （P/N） 53*, f  
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押汇负责书||押汇保证书letter of hypothecation 4FE@s0M,  
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副保||抵押品||付属担保物collateral security ~TFYlV  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance U;
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单张承兑general acceptance BS,5W]ervE  
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有条件承兑qualified acceptance 5-WRv;  

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附条件认付conditional acceptance 11y.z^  
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部分认付partial acceptance   !MJe+.