[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。   @D.R0uM  
会计报表statement of account s=H/b$v  
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往来帐目account current naec"Kut  
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现在往来帐||存款额current accout ]C}u-B746  
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销货帐account sales jSeA%Te  
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共同计算帐项joint account /(hP7_]`2  
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未决帐项outstanding account O?C-nw6kP  
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贷方帐项credit account||creditor account }#\;np  
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借方帐项debit account||debtor account Z30z<d,j  
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应付帐||应付未付帐account payable .T#y N\S1  
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应收帐||应收未收帐account receivable s3MM ICRT.  
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新交易||新帐new account ! kOl$!X4  
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未决帐||老帐old account j$|Yd=  
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现金帐cash account pU:C=hq4  
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流水帐running account I9*BENkR  
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暂记帐||未定帐suspense account !ulLGmUn  
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过期帐||延滞帐overdue account||pastdue account !dbA (  
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杂项帐户sundry account +%Bf y4F6  
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详细帐单||明细表detail account !0. 5  
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呆帐bad account w}bEufU+2  
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会计项目title of account \6`%NhkM_  
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会计薄||帐薄account-book B GEJiLH  
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营业报告书||损益计算表account of budiness||business report LG&Q>pt.  
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借贷细帐||交验帐account rendered qh(-shZ4Du  
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明细帐account stated O 44IH`SI  
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与…银行开立一户头to open an account with @Pb 1QLiz  
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与…银行建立交易to keep account with li_pM!dWU_  
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继续记帐to keep account -{:LxE  
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与…有交易to have an account with %*Z2Gef?H  
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作成会计帐||有往来帐项to make out an account with Lq $4.l[j  
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清算||清理债务to make up an account g2 {?EP  
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清洁帐目||与…停止交易to close ones account with KlqJEtO_  
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结帐to close an account xc]C#q  
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清理未付款to ask an account||to demand an account io?{ew   
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结清差额to balance the account with %K7EF_%  
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清算to settle an account||to liquidate an account||to square an account /2\=sTd  
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审查帐目||监查帐目to audit an account U;Y}2  
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检查帐目to examine an account |9"^s x  
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转入A的帐户to charge the amount to As account RJsG]`  
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以计帐方式付款to pay on account U W)&Eky  
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代理某人||为某人on ones account||on account of one B5r_+?=2e  
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为自己计算||独立帐目on ones own account uW'4 Kt  
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由某人收益并负风险on ones account and risk||for ones account and risk s@[t5R  
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由某人负担for ones account||for account of one (E(:F[.S  
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按某人指示||列入某人帐户by order and for account of one EI+/%.,  
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列入5月份帐目for May account T`{M
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编入某中帐项下to pass to the account of||to place to the account of =/!S  
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寄出清算书to send in an account||to send in render an account Vzm+Ew _  
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支票薄cheque book H[k3)r2  
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支票陈票人cheque drawer 7[0k5-  
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持票人cheque holder n<&R"89  
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不记名支票cheque to bearer||bearer cheque lA 0_I"b2Y  
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记名支票||认人支票cheque to order %GiO1:
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到期支票antedated cheque ,)G+h#Y[*  
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未到期支票postdated cheque ]3jH^7[?  
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保付支票certified cheque rqJj!{<B  
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未获兑现支票，退票returned cheque P"@^'yR5WK  
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横线支票crossed cheque "T=LHjE  
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普通横线general crossing ^-Ji]5~  
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特别横线special crossing 2F7R,rr  
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空白支票blank cheque 4q8%!\A+  
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失效支票，过期支票stale cheque n//a;m  
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普通支票open cheque Q
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v*v&f!Ym&s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Qz;"b!  
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支票换现金||兑现to cash a cheque v)EJ|2`  
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清理票款to clear a cheque '"a8<7  
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保证兑现to certify a cheque p9J( ,}  
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填写支票数额to fill up a cheque 2e&Zs%u  
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支票上划线to cross a cheque ?jnEHn  
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开发支票to make out a cheque -v] 0@jNe  
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签发支票，开立支票to draw a cheque||to issue a cheque %' Fc%3  
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透支支票to overdraw a cheque )`a R?_  
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背书支票to endorse a cheque }T6jQ:?@  

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请付票款||清付票款to pay a cheque||to honour a cheque -J:vYhq|g  
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支票退票to dishonour a cheque hH~Z hB  
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拒付支票to refuse a cheque 'ga@=;Wj  
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拒付支票to stop payment of a cheque qe0@tKim  
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提示要求付款to present for payment nt7ui*k  
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见票即付持票人payable to bearer 7dLPy[8";t  

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支付指定人payable to order H7WKnn@  
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已过期||无效out of date||stale GXwV>)!x  
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请给出票人R/D||refer to drawer xv /w %  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]wP)!UZ  
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文字与数字不一致words and figures differ _M7AQ5  
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支票 %_ 5B"on  
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时间已过account closed , cS|fG  
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更改处应加盖印章alterations require initials _m@QeO'yh  
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时间已过effects not cleared ybfNG@N*  
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停止付款payment stopped q[r|p"TGov  
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支票毁损cheque mutilated sz_|py?0  
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汇款||寄钱to remit||to send money MOd odyG  
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寄票供取款||支票支付to send a cheque for payment |nB2X;K5~  
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寄款人a remitter m>~%. (/x  
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收款人a remittee _a^% V9t  
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国外汇票foreign Bill lQY?!oj&q  
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国内汇票inland Bill | x/,  
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跟单汇票documentary bill ._Wm%'uX  
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空头汇票accommodation bill 5Jlz$]f  
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原始汇票original bill q3#07o_dV  
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改写||换新票据renewed bill p=V (_  
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即期汇票sight bill||bill on demand qQv?J]l  
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…days after date||…days after date…日后付款 c%n[ v3]  
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…months after date||…months after date…月后付款 P33x/#VVE  
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见票后…日付款…days after sight||…days sight ?kMG!stgp}  
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见票后…月付款…months after sight||…months sight M#c.(Qd
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同组票据set of bills -$yNJ5F`  
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单张汇票sola of exchange||sole of exchange Rs_bM@  
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远期汇票usance bill||bill at usance W7r1!/ccj  
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长期汇票long bill yu"enA  
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短期汇票short bill xcz[w}{eEq  
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逾期汇票overdue bill !
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宽限日期days of grace .cJWYMC  
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电汇telegraphic transfer （T.T） |>(d^<nR^v  
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邮汇postal order||postal note （Am.）||post office order||money order ^|-*amh  
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本票promissory note （P/N） +s?0yH-%p  
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押汇负责书||押汇保证书letter of hypothecation R+,eXjz"  
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副保||抵押品||付属担保物collateral security M| r6"~i  
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担保书trust receipt||letter of indemnity 4pNIsjl}  
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承兑||认付acceptance c|?0iN  
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单张承兑general acceptance wXd
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有条件承兑qualified acceptance LS1r}cl  
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附条件认付conditional acceptance bMWL^*I  
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部分认付partial acceptance   4-lG{I_S: