[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。   {7Cx#Ewd  
会计报表statement of account U2*6}c<  
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往来帐目account current %/0gWG  
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现在往来帐||存款额current accout ~] =?b)B  
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销货帐account sales #t71U a  
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共同计算帐项joint account xi {|  
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未决帐项outstanding account M1=_^f=&.  
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贷方帐项credit account||creditor account P!+v:'P5f  
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借方帐项debit account||debtor account oXc/#{NC  
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应付帐||应付未付帐account payable NM L|"R;
 
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应收帐||应收未收帐account receivable GAU!_M5N  
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新交易||新帐new account O<`R~  
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未决帐||老帐old account D9^7m j?e  
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现金帐cash account "|4jPza  
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流水帐running account v' 0!=r  
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暂记帐||未定帐suspense account :`zV [A:D  
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过期帐||延滞帐overdue account||pastdue account N*1  
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杂项帐户sundry account HXP;0B%4  
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详细帐单||明细表detail account #7C6
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呆帐bad account ]-EN/V  
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会计项目title of account !=knppY  
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会计薄||帐薄account-book }#|2z}!  
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营业报告书||损益计算表account of budiness||business report `OLB';D  
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借贷细帐||交验帐account rendered XJ\ _V[WA  
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明细帐account stated D0KELAcY  
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与…银行开立一户头to open an account with N&,"kRFFo  
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与…银行建立交易to keep account with G-sa L*  
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继续记帐to keep account 3} l;  
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与…有交易to have an account with vo.EM1x  
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作成会计帐||有往来帐项to make out an account with /T{mS7EpYc  
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清算||清理债务to make up an account J (=4  
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清洁帐目||与…停止交易to close ones account with hg!x_Eq|  
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结帐to close an account E:%>0FE  
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清理未付款to ask an account||to demand an account eNH
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结清差额to balance the account with wbo{JQ  
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清算to settle an account||to liquidate an account||to square an account uT #Acg  
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审查帐目||监查帐目to audit an account f;&` 9s| 1  
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检查帐目to examine an account jo]m12ps  
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转入A的帐户to charge the amount to As account R994R@gz  
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以计帐方式付款to pay on account h2im sjf  
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代理某人||为某人on ones account||on account of one ~NTDG  
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为自己计算||独立帐目on ones own account <>ZBW9  
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由某人收益并负风险on ones account and risk||for ones account and risk kxt\{iy4  
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由某人负担for ones account||for account of one {o Q(<&Aw  
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按某人指示||列入某人帐户by order and for account of one ;$E~ZT4p  
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列入5月份帐目for May account xkk@{}J\  
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编入某中帐项下to pass to the account of||to place to the account of 0R2S@4%Y  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book F)[XIY&2/  
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支票陈票人cheque drawer kx;xO>dC  
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持票人cheque holder iMOPD}`IX  
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不记名支票cheque to bearer||bearer cheque @M1yBN  
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记名支票||认人支票cheque to order  k=ior  
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到期支票antedated cheque S+Yy  
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未到期支票postdated cheque $h|I7`  
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保付支票certified cheque ]`CKQ> o  
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未获兑现支票，退票returned cheque 2S7H_
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横线支票crossed cheque ;k63RNT,M&  
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普通横线general crossing .eDxIWW+ft  
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特别横线special crossing Li<266#A!  
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空白支票blank cheque zM9).D H  
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失效支票，过期支票stale cheque t6,M  
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普通支票open cheque +_|cZlQ&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  qzU2H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Pi]s<3PL  
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支票换现金||兑现to cash a cheque $0`$
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清理票款to clear a cheque !^"!fuoNC  
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保证兑现to certify a cheque TXvt0&-  
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填写支票数额to fill up a cheque Jv{"R!e"P  
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支票上划线to cross a cheque BO\`m%8md  
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开发支票to make out a cheque /dvnQW4}8  
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签发支票，开立支票to draw a cheque||to issue a cheque ][K8\  
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透支支票to overdraw a cheque SIBIh-L  
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背书支票to endorse a cheque ppo$&W &z  
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请付票款||清付票款to pay a cheque||to honour a cheque .+~kJ0~Y  
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支票退票to dishonour a cheque IhKas4  
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拒付支票to refuse a cheque SE-, 1p  
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拒付支票to stop payment of a cheque FbNQ  
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提示要求付款to present for payment 4)Wzj4qW  
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见票即付持票人payable to bearer .8xacVyK2  
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支付指定人payable to order $<DA[ %pv  
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已过期||无效out of date||stale e$|)wOwU  
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请给出票人R/D||refer to drawer ?PtRb:RHt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6y!?xot  
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文字与数字不一致words and figures differ &jd<rs5 }  
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支票 k$- q;VI  
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时间已过account closed N>
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更改处应加盖印章alterations require initials <R%6L&  
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时间已过effects not cleared ZO$T/GE6%  
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停止付款payment stopped IcA~f@  
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支票毁损cheque mutilated H43
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汇款||寄钱to remit||to send money ogbdt1  
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寄票供取款||支票支付to send a cheque for payment zt}p-U2I  
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寄款人a remitter uMZf9XUE  
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收款人a remittee [)u{-  
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国外汇票foreign Bill 4/_|Qy  
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国内汇票inland Bill EV$n>.  
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跟单汇票documentary bill h (2k;M^s  
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空头汇票accommodation bill }FVX5/.'  
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原始汇票original bill ?Pc3*.  
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改写||换新票据renewed bill {c;3$  
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即期汇票sight bill||bill on demand W^f#xrq>  
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…days after date||…days after date…日后付款 ;0'v`ob'.?  
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…months after date||…months after date…月后付款 3FN? CN] O  
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见票后…日付款…days after sight||…days sight Km7  
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见票后…月付款…months after sight||…months sight >^&+,*tsS4  
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同组票据set of bills m@YLZ  
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单张汇票sola of exchange||sole of exchange 5mU_S\)4:z  
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远期汇票usance bill||bill at usance j
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长期汇票long bill MXb(Z9)]kw  
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短期汇票short bill AM>:AtY  
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逾期汇票overdue bill #82B`y<<y/  
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宽限日期days of grace \"SI-`x  
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电汇telegraphic transfer （T.T） K_i2%t3  
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邮汇postal order||postal note （Am.）||post office order||money order o&]qjFo\m  
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本票promissory note （P/N） ^|Y!NHYH$Z  
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押汇负责书||押汇保证书letter of hypothecation {)mlXo(On  
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副保||抵押品||付属担保物collateral security v,jU9D\  
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担保书trust receipt||letter of indemnity $)U RY~;i  
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承兑||认付acceptance /=N`P &R#  
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单张承兑general acceptance 2h=RNU|  
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有条件承兑qualified acceptance i|t$sBIh  
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附条件认付conditional acceptance %\A
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部分认付partial acceptance   W|:WAxJ*d