[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。   ?WGA?J %2  
会计报表statement of account @LF,O}[2J  
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往来帐目account current ` Fa~  
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现在往来帐||存款额current accout
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销货帐account sales KI"#f$2&  
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共同计算帐项joint account =9H7N]*h  
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未决帐项outstanding account ROH|PKb7  
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贷方帐项credit account||creditor account '{cIAw/"n  
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借方帐项debit account||debtor account 1KU! tL  
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应付帐||应付未付帐account payable #]\Uk,mhZB  
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应收帐||应收未收帐account receivable \;,_S+Fz8  
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新交易||新帐new account wo3d#=   
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未决帐||老帐old account ?e%ZOI  
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现金帐cash account i}cRi&2[  
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流水帐running account zrvF]|1UP  
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暂记帐||未定帐suspense account irZ]
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过期帐||延滞帐overdue account||pastdue account ;xy"\S]  
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杂项帐户sundry account }H53~@WP>  
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详细帐单||明细表detail account p#-Z4-`  
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呆帐bad account _T60;ZI+^  
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会计项目title of account 7^avpf)>  
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会计薄||帐薄account-book !t"4!3  
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营业报告书||损益计算表account of budiness||business report gt )I(  
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借贷细帐||交验帐account rendered }J}-//[A  
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明细帐account stated b!t0w{^w  
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与…银行开立一户头to open an account with M/f<A$xx_  
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与…银行建立交易to keep account with `7E;VL^Y1  
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继续记帐to keep account .vf'YNQ%  
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与…有交易to have an account with uo9
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作成会计帐||有往来帐项to make out an account with ,_ H: J.ik  
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清算||清理债务to make up an account  tU5zF.%  
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清洁帐目||与…停止交易to close ones account with b
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结帐to close an account H7Rx>h_  
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清理未付款to ask an account||to demand an account oSKXt}sh  
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结清差额to balance the account with NR6#g,+7  
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清算to settle an account||to liquidate an account||to square an account G_8RK,H.  
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审查帐目||监查帐目to audit an account s\(k<Ks  
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检查帐目to examine an account eKgBy8tNS0  
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转入A的帐户to charge the amount to As account Jt<_zn_FG  
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以计帐方式付款to pay on account {]!mrAjD  
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为自己计算||独立帐目on ones own account y2d CEmhY  
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由某人收益并负风险on ones account and risk||for ones account and risk ~ 'cmSiz-  
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由某人负担for ones account||for account of one "Yv_B3p   
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按某人指示||列入某人帐户by order and for account of one bHYy}weZ  
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列入5月份帐目for May account 6r0krbN  
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编入某中帐项下to pass to the account of||to place to the account of ItVWO:x&v  
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寄出清算书to send in an account||to send in render an account P>C~ i:4n  
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支票薄cheque book w~A{(- dx  
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支票陈票人cheque drawer )gIKH{JYL  
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持票人cheque holder L|:`^M+^w  
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不记名支票cheque to bearer||bearer cheque a=9:[  
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记名支票||认人支票cheque to order 61>.vT8P  
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到期支票antedated cheque HGs $*  
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未到期支票postdated cheque _Xc8Yg }`  
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保付支票certified cheque RuA*YV  
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未获兑现支票，退票returned cheque <uw9DU7G  
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横线支票crossed cheque Hk.TM2{w  
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普通横线general crossing Ma Qqs=  
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特别横线special crossing F_{Yo?_  
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空白支票blank cheque F/kWHVHU[  
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失效支票，过期支票stale cheque _|I#{jK  
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普通支票open cheque ~P**O~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Moza".fiN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wJo}!{bN  
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支票换现金||兑现to cash a cheque 3bH'H*2  
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清理票款to clear a cheque vX
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保证兑现to certify a cheque U!\.]jfS  
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填写支票数额to fill up a cheque 33B]R Gq  
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支票上划线to cross a cheque {_p_%;  
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开发支票to make out a cheque Dp-z[]})1  
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签发支票，开立支票to draw a cheque||to issue a cheque JP[K;/  

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透支支票to overdraw a cheque <6 Uf.u`  
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背书支票to endorse a cheque }N6.Uu5zI  
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请付票款||清付票款to pay a cheque||to honour a cheque ,(^*+G.i  
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支票退票to dishonour a cheque YO}<Ytx  
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拒付支票to refuse a cheque +Q"4Migbe@  
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拒付支票to stop payment of a cheque T'Dv.h  
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提示要求付款to present for payment w@w(-F!%l  
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见票即付持票人payable to bearer ^v7gIC  
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支付指定人payable to order ml }{|Yz  
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已过期||无效out of date||stale G2: agqL/  
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请给出票人R/D||refer to drawer or}[h09qA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q*ft7$l&  
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文字与数字不一致words and figures differ 2[02,FG  
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支票 P/_['7  
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时间已过account closed /%io+94  
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更改处应加盖印章alterations require initials i=2N;sAl  
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停止付款payment stopped a9V,es"BWQ  
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支票毁损cheque mutilated @cXMG6:{  

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汇款||寄钱to remit||to send money ]Zh%DQ  
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寄票供取款||支票支付to send a cheque for payment { ]4LULq  
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寄款人a remitter j^RmrOg,  
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收款人a remittee 19%imf  
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国外汇票foreign Bill ('+d.F[109  
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国内汇票inland Bill
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跟单汇票documentary bill $U-0)4yf  
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空头汇票accommodation bill !^G\9"4A  
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原始汇票original bill <b*DQ:N  
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改写||换新票据renewed bill a(ZcmYzXU  
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即期汇票sight bill||bill on demand H3oFORh  
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…days after date||…days after date…日后付款 MomwX  
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…months after date||…months after date…月后付款 P[fq8lDA  
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见票后…日付款…days after sight||…days sight @IZnFHN  
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见票后…月付款…months after sight||…months sight %J-GKpo/S  
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同组票据set of bills b|(:[nB  
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单张汇票sola of exchange||sole of exchange uhq8  
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远期汇票usance bill||bill at usance 0<*<$U  
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长期汇票long bill r: :b  
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短期汇票short bill PZzMHK?hP  
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逾期汇票overdue bill )O6>*wq  
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宽限日期days of grace _tycgq#  
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电汇telegraphic transfer （T.T） -I% 5$`z  
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邮汇postal order||postal note （Am.）||post office order||money order [<TrS/,)>  
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本票promissory note （P/N） 23jwAsSo  
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押汇负责书||押汇保证书letter of hypothecation fd9k?, zM  
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副保||抵押品||付属担保物collateral security N)Z?Z+} h  
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担保书trust receipt||letter of indemnity &>}5jC.I  
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承兑||认付acceptance `wU!`\  
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单张承兑general acceptance ]
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有条件承兑qualified acceptance |vzl. ^"-  
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附条件认付conditional acceptance rQ snhv  
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部分认付partial acceptance   /2VJX@h