[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。   4%B0H>  
会计报表statement of account 6,;dU-A+  
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往来帐目account current ]-j.\+(*  
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现在往来帐||存款额current accout LD*XNcE  
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销货帐account sales <78*-Ob  
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共同计算帐项joint account v,'k2H  
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未决帐项outstanding account EQWRfx?d  
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贷方帐项credit account||creditor account 0tz? sN  
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借方帐项debit account||debtor account 6gabnW3  
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应付帐||应付未付帐account payable |:.s6a#(  
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应收帐||应收未收帐account receivable R; w$_
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新交易||新帐new account k8\KCKql  
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未决帐||老帐old account 2D(sA   
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现金帐cash account rK3KxG  
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流水帐running account `ZZ3!$czR  
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暂记帐||未定帐suspense account -Bq]E,Xf)  
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过期帐||延滞帐overdue account||pastdue account +PnuWK$  
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杂项帐户sundry account _k :BY  
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详细帐单||明细表detail account pHx$  
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呆帐bad account AOkG.u-k  
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会计项目title of account ps?su`  
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会计薄||帐薄account-book qO38vY){  
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营业报告书||损益计算表account of budiness||business report +*xc4  
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借贷细帐||交验帐account rendered N@Oe[X8  
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明细帐account stated YM#MfL#  
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与…银行开立一户头to open an account with .gGO+8[N*  
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与…银行建立交易to keep account with s i)>: e  
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继续记帐to keep account 2LR y/ah  
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与…有交易to have an account with nSh~mP  
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作成会计帐||有往来帐项to make out an account with KQb&7k.  
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清算||清理债务to make up an account U}DE9e{/!  
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清洁帐目||与…停止交易to close ones account with @k)J i!7  
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结帐to close an account vf@j d}?  
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清理未付款to ask an account||to demand an account #:N#i  
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结清差额to balance the account with ^'`(E_2u  
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清算to settle an account||to liquidate an account||to square an account 52 j3[in  
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审查帐目||监查帐目to audit an account =No#/_  
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检查帐目to examine an account c1i:m'b_5  
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转入A的帐户to charge the amount to As account -6I*k |%8T  
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以计帐方式付款to pay on account e(a,nZF.  
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代理某人||为某人on ones account||on account of one 8@LWg d  
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为自己计算||独立帐目on ones own account 0fBw
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由某人收益并负风险on ones account and risk||for ones account and risk &PL=nI\)  
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由某人负担for ones account||for account of one gl`J(  
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按某人指示||列入某人帐户by order and for account of one MG.c`t/w  
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列入5月份帐目for May account xrBM`Bj0@  
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编入某中帐项下to pass to the account of||to place to the account of !e<2o2~.  
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寄出清算书to send in an account||to send in render an account e~(e&4pb  
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支票薄cheque book nXhP ME  
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支票陈票人cheque drawer i?M-~EKu  
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持票人cheque holder B[
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不记名支票cheque to bearer||bearer cheque Twd*HH  
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记名支票||认人支票cheque to order 3w |5%`  
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到期支票antedated cheque iZ}c[hC'3`  
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未到期支票postdated cheque +L'Cbv="  
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保付支票certified cheque L?|
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未获兑现支票，退票returned cheque #*y .C[^5{  
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横线支票crossed cheque ?<N} Xh  
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普通横线general crossing GLZ*5kw  
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特别横线special crossing Y-1K'VhT  
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空白支票blank cheque (Ly^+Hjg  
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失效支票，过期支票stale cheque - uO(qUa#  
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普通支票open cheque r 20!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #Q["[}flVv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z{l`X#':  
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支票换现金||兑现to cash a cheque GoX<d{  
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清理票款to clear a cheque .L1[Rv3  
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保证兑现to certify a cheque d^tY?*n  
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填写支票数额to fill up a cheque M3!;u%~}s  
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支票上划线to cross a cheque L_:~{jV  
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开发支票to make out a cheque ?kV_!2U)'K  
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签发支票，开立支票to draw a cheque||to issue a cheque J%q)6&  
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透支支票to overdraw a cheque ~@<o-|#  
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背书支票to endorse a cheque gwB0/$!4"  
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请付票款||清付票款to pay a cheque||to honour a cheque d%q&[<'jf  
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支票退票to dishonour a cheque g.8^ )u  
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拒付支票to refuse a cheque Sc}Rs  
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拒付支票to stop payment of a cheque ,*x/L?.Z!  
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提示要求付款to present for payment q/@r#  
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见票即付持票人payable to bearer ,]9p&xu  
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支付指定人payable to order g*4^HbVxt  
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已过期||无效out of date||stale {Ov{O,c5  
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请给出票人R/D||refer to drawer dd6l+z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Nh4&3"g|  
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文字与数字不一致words and figures differ <]`|HJoy  
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支票 Ycxv=Et  
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时间已过account closed g+4x  
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更改处应加盖印章alterations require initials oHu7<r  
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时间已过effects not cleared ,v9*|>4  
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停止付款payment stopped >T\^dHtz  
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支票毁损cheque mutilated O uPfB  
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汇款||寄钱to remit||to send money e~6>8YO+7j  
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寄票供取款||支票支付to send a cheque for payment #<-%%  
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寄款人a remitter L^ U.h  
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收款人a remittee q9$K.=_5  
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国外汇票foreign Bill (+bt{M a  
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国内汇票inland Bill m*>gG{3;  
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跟单汇票documentary bill QM=Y}   
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空头汇票accommodation bill 6dqI{T-i?  
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原始汇票original bill }Y3*X:i7  
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改写||换新票据renewed bill 7@!3.u1B  
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即期汇票sight bill||bill on demand <s (o?U  
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…days after date||…days after date…日后付款 5Ln !>,  
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…months after date||…months after date…月后付款  75T+6u  
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见票后…日付款…days after sight||…days sight EnYEAjX  
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见票后…月付款…months after sight||…months sight `Wp& 'X  
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同组票据set of bills 9_J'P2e  
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单张汇票sola of exchange||sole of exchange -;&-b>b  
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远期汇票usance bill||bill at usance vk|xYDD  
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长期汇票long bill C&RZdh,$  
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短期汇票short bill \-{2E  
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逾期汇票overdue bill kwrM3nq  
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宽限日期days of grace \kC'y9k  
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电汇telegraphic transfer （T.T） h%Uq  
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邮汇postal order||postal note （Am.）||post office order||money order OA&r8WK3  
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本票promissory note （P/N） hF9y^Hx4  
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押汇负责书||押汇保证书letter of hypothecation zTfl#%  

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副保||抵押品||付属担保物collateral security MN_1^T5  
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担保书trust receipt||letter of indemnity 8j8~?=$a6Q  
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承兑||认付acceptance Q VWVZ >l  
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单张承兑general acceptance ^[1Xl7)`  
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有条件承兑qualified acceptance JgcMk]|'  
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附条件认付conditional acceptance UX)QdT45Mh  
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部分认付partial acceptance   W ZW:q