[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。   Tbf@qid e  
会计报表statement of account g>k"R4  
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往来帐目account current `/|S.a#g  
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现在往来帐||存款额current accout +&AKDVmx  
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销货帐account sales M lv  
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共同计算帐项joint account ^A&i$RRO  
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未决帐项outstanding account uq
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贷方帐项credit account||creditor account _oV;Y`_  
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借方帐项debit account||debtor account FJ/>=2^B  
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应付帐||应付未付帐account payable Fi7G S;  
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应收帐||应收未收帐account receivable (31ia"i%  
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新交易||新帐new account yN'<iTh  
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未决帐||老帐old account MD"a%H#p  
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现金帐cash account *btLd7c%  
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流水帐running account  WfdM~k\  
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暂记帐||未定帐suspense account >
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过期帐||延滞帐overdue account||pastdue account )s#NQ.T[  
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杂项帐户sundry account &N+,{7.  
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详细帐单||明细表detail account :jKiHeBQu?  
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呆帐bad account j O-H1@;  
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会计项目title of account "X[sW%# F  
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会计薄||帐薄account-book XEUy,>mR  
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营业报告书||损益计算表account of budiness||business report ?<*mIf:?  
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借贷细帐||交验帐account rendered Q.b<YRZ  
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明细帐account stated FX yyY-(O  
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与…银行开立一户头to open an account with 5n1aRA1  
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与…银行建立交易to keep account with *l-f">?|  
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继续记帐to keep account p`PBPlUn  
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与…有交易to have an account with M'gL_Xsei  
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作成会计帐||有往来帐项to make out an account with rgK:ujzW!  
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清算||清理债务to make up an account \-h%z%{R  
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清洁帐目||与…停止交易to close ones account with z2  m(<zb  
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结帐to close an account !#[=,'Y  
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清理未付款to ask an account||to demand an account p!_3j^"{  
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结清差额to balance the account with `Vf k
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清算to settle an account||to liquidate an account||to square an account [e6zCN^t  
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审查帐目||监查帐目to audit an account }iE!( l  
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检查帐目to examine an account YR? ujN  
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转入A的帐户to charge the amount to As account N6%wHNYZ  
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以计帐方式付款to pay on account {}A1[Y|  
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代理某人||为某人on ones account||on account of one Ks>l=5~v|  
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为自己计算||独立帐目on ones own account !^FR a{b  
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由某人收益并负风险on ones account and risk||for ones account and risk Gkr?M ^@K  
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由某人负担for ones account||for account of one  qH9bo-6  
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按某人指示||列入某人帐户by order and for account of one m~;}8ObQE  
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列入5月份帐目for May account +f"q^RIU  
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编入某中帐项下to pass to the account of||to place to the account of cq
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寄出清算书to send in an account||to send in render an account `ttqgv\  
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支票薄cheque book :oeDksld  
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支票陈票人cheque drawer 98ot{+/LK  
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持票人cheque holder BTAt9Z8qK  
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不记名支票cheque to bearer||bearer cheque G5!J9@Yi  
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记名支票||认人支票cheque to order 0=erf62=  
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到期支票antedated cheque e anR$I;Yj  
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未到期支票postdated cheque */)O8`}2  
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保付支票certified cheque VtYrU>q  
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未获兑现支票，退票returned cheque e$l*s/"0t  
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横线支票crossed cheque E5QQI9ea  
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普通横线general crossing  \<u  
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特别横线special crossing i TLX=.M  
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空白支票blank cheque ;2}wrX  
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失效支票，过期支票stale cheque MRN=-|fV^  
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普通支票open cheque i5#4@ 4aC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /2>.*H_2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E RjMe'q4  
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支票换现金||兑现to cash a cheque V.}3d,Em%]  
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清理票款to clear a cheque Sf'uKSX1%  
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保证兑现to certify a cheque >4&0j'z"  
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填写支票数额to fill up a cheque \49s;\I]  
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支票上划线to cross a cheque ?izl#?  
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开发支票to make out a cheque a FL;E  
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签发支票，开立支票to draw a cheque||to issue a cheque wwE3N[  
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透支支票to overdraw a cheque ^$s&bH'8  
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背书支票to endorse a cheque (qzBy \\p  
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请付票款||清付票款to pay a cheque||to honour a cheque ;_#<a*f  
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支票退票to dishonour a cheque V[0 ZNT&  
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拒付支票to refuse a cheque x/ix%!8J  
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拒付支票to stop payment of a cheque hdwF;  
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提示要求付款to present for payment og&-P=4O  
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见票即付持票人payable to bearer _&r19pY  
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支付指定人payable to order ={;7WB$  
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已过期||无效out of date||stale -Jt36|O  
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请给出票人R/D||refer to drawer Dus!Ki~8(t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +S WtHj7e  
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文字与数字不一致words and figures differ eAStpG"*  
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支票 ;y-:)7J  
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时间已过account closed w|Ry)[  
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更改处应加盖印章alterations require initials 5A<}*T  
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时间已过effects not cleared [$td:N *  
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停止付款payment stopped yz,0 S'U  
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支票毁损cheque mutilated Bl^BtE?-b  
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汇款||寄钱to remit||to send money \w"~DuA  
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寄票供取款||支票支付to send a cheque for payment luyu7`  
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寄款人a remitter &W c$VDC  
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收款人a remittee [S8*b^t4  
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国外汇票foreign Bill #ti%hm  
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国内汇票inland Bill IF-y/]  
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跟单汇票documentary bill L &hw-.Q  
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空头汇票accommodation bill %4Qs|CM)m  
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原始汇票original bill "
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改写||换新票据renewed bill q mv0LU  
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即期汇票sight bill||bill on demand ;,e16^\' &  
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…days after date||…days after date…日后付款 yjMN>L'  
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…months after date||…months after date…月后付款 4#7*B yvf  
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见票后…日付款…days after sight||…days sight o kA<  
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见票后…月付款…months after sight||…months sight .|5$yGEF_+  
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同组票据set of bills rF"p7
 
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单张汇票sola of exchange||sole of exchange u:2Ll[ eo  
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远期汇票usance bill||bill at usance 
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长期汇票long bill Iia.`"S  
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短期汇票short bill A)>#n)  
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逾期汇票overdue bill 0 }od Q#  
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宽限日期days of grace .6a
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电汇telegraphic transfer （T.T） H(K PU1lDw  
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邮汇postal order||postal note （Am.）||post office order||money order URrx7F98  
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本票promissory note （P/N） @;P ;i
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押汇负责书||押汇保证书letter of hypothecation tMX$8W0 c  
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副保||抵押品||付属担保物collateral security 2*V[kmD/3  
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担保书trust receipt||letter of indemnity ;ISnI  
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承兑||认付acceptance e@W+ehx"  
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单张承兑general acceptance ~s'tr&+  
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有条件承兑qualified acceptance <4q H0<  
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附条件认付conditional acceptance 2]]v|Z2M4  
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部分认付partial acceptance   Ct w<-'