[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。   2?9gf,U  
会计报表statement of account f}zv@6#&  
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往来帐目account current }!5+G:JAh  
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现在往来帐||存款额current accout 7D)i]68E  
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销货帐account sales 2z=aP!9]  
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共同计算帐项joint account oi/bp#(fa  
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未决帐项outstanding account VA@t8H,  
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贷方帐项credit account||creditor account |a[Id  
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借方帐项debit account||debtor account #MI4 `FZ  
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应付帐||应付未付帐account payable >$iQDVh!  
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应收帐||应收未收帐account receivable K#<cuHGC  
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新交易||新帐new account n{v[mqm^  
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未决帐||老帐old account ;p4|M  
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现金帐cash account ,"Nfo`7  
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流水帐running account \gjYh2>  
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暂记帐||未定帐suspense account S;]][h=  
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过期帐||延滞帐overdue account||pastdue account U4hFPK<  
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杂项帐户sundry account u=u#6%  
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详细帐单||明细表detail account OL
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会计项目title of account g~i%*u,Y<  
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营业报告书||损益计算表account of budiness||business report ^t'mfG|DV  
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借贷细帐||交验帐account rendered L\u6EMyV  
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明细帐account stated */ ~_3  
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与…银行开立一户头to open an account with cR0O J'w  
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与…银行建立交易to keep account with l".LtU
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继续记帐to keep account xKl!{A9$w  
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与…有交易to have an account with {O4y Y=G  
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作成会计帐||有往来帐项to make out an account with 9F &s9(=\  
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清算||清理债务to make up an account (H\)BS7#R  
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清洁帐目||与…停止交易to close ones account with ac-R q.GQY  
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结帐to close an account 'DB4po.   
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清理未付款to ask an account||to demand an account km)5?  
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结清差额to balance the account with E7_)P>aS5  
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清算to settle an account||to liquidate an account||to square an account rW~hFSrV[o  
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审查帐目||监查帐目to audit an account 7nzNBtk  
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检查帐目to examine an account J73B$0FP  
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转入A的帐户to charge the amount to As account *@XJ7G[  
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以计帐方式付款to pay on account rj.]M6#  
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代理某人||为某人on ones account||on account of one syEWc(5  
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为自己计算||独立帐目on ones own account bJ[{[|yEd  
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由某人收益并负风险on ones account and risk||for ones account and risk r[>=iim  
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由某人负担for ones account||for account of one CaSoR  |  
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按某人指示||列入某人帐户by order and for account of one Fk:yj 4'  
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列入5月份帐目for May account J>I.|@W4  
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编入某中帐项下to pass to the account of||to place to the account of SDdefB  

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寄出清算书to send in an account||to send in render an account [D]9M"L,vQ  
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支票薄cheque book
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支票陈票人cheque drawer 8Ol#-2>k$  
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持票人cheque holder h0YI PB  
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不记名支票cheque to bearer||bearer cheque 7Z-'@m  
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记名支票||认人支票cheque to order zp"Lp>i  
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到期支票antedated cheque K;%P_f/KJP  
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未到期支票postdated cheque Hzr<i4Y=w9  
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保付支票certified cheque ^/|agQ7D2  
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未获兑现支票，退票returned cheque <qG4[W,
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横线支票crossed cheque #;9I3,@/Y  
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普通横线general crossing "7v/-   
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特别横线special crossing 0GUm~zi1  
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空白支票blank cheque F`/ -Q>Q  
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失效支票，过期支票stale cheque qPh @Bl3  
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普通支票open cheque BMubN   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cT2&nZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +iS'$2)@  
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支票换现金||兑现to cash a cheque 2nNBX2o&_  
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清理票款to clear a cheque r[doN {%  
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保证兑现to certify a cheque #[ei/p  
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填写支票数额to fill up a cheque {e'P*j  
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支票上划线to cross a cheque e"Y
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开发支票to make out a cheque s$%t*T2J>  
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签发支票，开立支票to draw a cheque||to issue a cheque ^T?zR7r  
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透支支票to overdraw a cheque 0V
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背书支票to endorse a cheque 'CQ~ZV5  
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请付票款||清付票款to pay a cheque||to honour a cheque d}RU-uiW  
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支票退票to dishonour a cheque Mb!b0  
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拒付支票to refuse a cheque <)qJI'u|  
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拒付支票to stop payment of a cheque rSgOQ  
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提示要求付款to present for payment kTW[)  
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见票即付持票人payable to bearer 5cF7w  
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支付指定人payable to order ixvF`S9  
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已过期||无效out of date||stale (rieg F  
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请给出票人R/D||refer to drawer >2s31 {  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z[G [.\0  
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文字与数字不一致words and figures differ OTj J'  
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支票 3E-dhSz:i  
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时间已过account closed sTu]C +A  
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更改处应加盖印章alterations require initials Tr.u'b(  
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时间已过effects not cleared 7o7*g 7  
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停止付款payment stopped AIG5a$}&  
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支票毁损cheque mutilated >aAsUL5W  
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汇款||寄钱to remit||to send money =eQ'^3a  
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寄票供取款||支票支付to send a cheque for payment HP,{/ $i:  

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寄款人a remitter 0V+v)\4
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收款人a remittee ( z:qj/|  
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国外汇票foreign Bill hf:\^w  
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国内汇票inland Bill bR<XQHl  
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跟单汇票documentary bill XZ:6A]62I  
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空头汇票accommodation bill c#Qlr{ES  
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原始汇票original bill 9h"3u;/,  
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改写||换新票据renewed bill '>GPk5Nq77  
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即期汇票sight bill||bill on demand x$z>.4  
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…days after date||…days after date…日后付款 Zd]ua_)I%[  
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…months after date||…months after date…月后付款 ir~4\G!  
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见票后…日付款…days after sight||…days sight |Y30B,=M  
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见票后…月付款…months after sight||…months sight Hq|{Nt%Q  
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同组票据set of bills ,L; y>::1  
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单张汇票sola of exchange||sole of exchange YoSBS  
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远期汇票usance bill||bill at usance !
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长期汇票long bill d!y_N&z|(  
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短期汇票short bill 'JJ :  
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逾期汇票overdue bill .#LHj} u  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） G%T<wKD<  
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邮汇postal order||postal note （Am.）||post office order||money order X3l6b+p  
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本票promissory note （P/N） ZFtN~Tg  
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押汇负责书||押汇保证书letter of hypothecation fwSI"cfM  
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副保||抵押品||付属担保物collateral security lN7YU-ygz  
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担保书trust receipt||letter of indemnity y7LM}dH#m  
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承兑||认付acceptance zI_pP?4;.q  
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单张承兑general acceptance q^b12@.  
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有条件承兑qualified acceptance QLZ%m$Z  
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附条件认付conditional acceptance !~]'&9  
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部分认付partial acceptance   _:G>bU/^