[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。   =~}\g;K1Q  
会计报表statement of account P1tc*2Z  
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往来帐目account current ByqB4Hv2  
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现在往来帐||存款额current accout K:hZ  
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销货帐account sales \ <b-I  
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共同计算帐项joint account WsO'4
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未决帐项outstanding account mhU ?
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贷方帐项credit account||creditor account 8s^CE[TA  
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借方帐项debit account||debtor account 2IDN?Mw  
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应付帐||应付未付帐account payable {B B#Bh[  
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应收帐||应收未收帐account receivable ++{,1wY\  
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新交易||新帐new account A6-K~z^  
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未决帐||老帐old account ^&^~LKl~  
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现金帐cash account ?4QX;s7  
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流水帐running account :<Z>?x  
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暂记帐||未定帐suspense account X1LwIa>  
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过期帐||延滞帐overdue account||pastdue account )H HBf<  

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杂项帐户sundry account 3y9R1/!  
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详细帐单||明细表detail account mT:Z!sS  
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呆帐bad account coG_bX?e  
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会计项目title of account IXA3G7$)  
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会计薄||帐薄account-book #gQaNc?  
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营业报告书||损益计算表account of budiness||business report )fGIe rS  
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借贷细帐||交验帐account rendered q
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明细帐account stated :U{$G( <  
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与…银行开立一户头to open an account with ;"R1>tw3)  
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与…银行建立交易to keep account with *mVQN1  
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继续记帐to keep account %@,! (  
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与…有交易to have an account with Uv|?@zy#  
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作成会计帐||有往来帐项to make out an account with Cx[Cst`  
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清算||清理债务to make up an account . l>.  
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清洁帐目||与…停止交易to close ones account with 7W]0bJK+E  
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结帐to close an account v1aE[Q  
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清理未付款to ask an account||to demand an account xWuvT,^  
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结清差额to balance the account with }J0HEpn4  
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清算to settle an account||to liquidate an account||to square an account JF6=0  
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审查帐目||监查帐目to audit an account  oHR@*2b  

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检查帐目to examine an account Q*W$!ZUT  
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转入A的帐户to charge the amount to As account >E\U$}WCG  
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以计帐方式付款to pay on account r=Od%  
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代理某人||为某人on ones account||on account of one r3m mi5   
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为自己计算||独立帐目on ones own account XgPZcOzYB  
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由某人收益并负风险on ones account and risk||for ones account and risk !JnxNIr&i|  
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由某人负担for ones account||for account of one w1:%P36H  
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按某人指示||列入某人帐户by order and for account of one xW+XN`77  
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列入5月份帐目for May account E, ;'n  
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编入某中帐项下to pass to the account of||to place to the account of 7i0;S s*  
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寄出清算书to send in an account||to send in render an account M|IgG:a;T  
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支票薄cheque book ?(E?oJ)(  
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支票陈票人cheque drawer 6(-c$d`C.0  
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持票人cheque holder ,%$Cf u  
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不记名支票cheque to bearer||bearer cheque Ie 'iAY  
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记名支票||认人支票cheque to order KDu~,P]  
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到期支票antedated cheque 7da~+(yhr  
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未到期支票postdated cheque 2 PQY+[jx  
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保付支票certified cheque 0s%]%2ON  
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未获兑现支票，退票returned cheque B5
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横线支票crossed cheque e*hCf5=-  
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普通横线general crossing k*o>ZpjNH  
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特别横线special crossing *>J45U(6:  
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空白支票blank cheque A]AM|2
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失效支票，过期支票stale cheque ]R6Z(^XT,E  
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普通支票open cheque  cvO;xR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +<W8kb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FaA7m  
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支票换现金||兑现to cash a cheque u}BN)%`B  
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清理票款to clear a cheque QE%|8UFY  
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保证兑现to certify a cheque /S\y-M9  
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填写支票数额to fill up a cheque Mq2[^l!qu  
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支票上划线to cross a cheque 32ae? d  
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开发支票to make out a cheque 4E.K6=k|=a  
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签发支票，开立支票to draw a cheque||to issue a cheque n*U +jc  
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透支支票to overdraw a cheque 1O]27"9  
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背书支票to endorse a cheque :i_kA'dl&  
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请付票款||清付票款to pay a cheque||to honour a cheque ^X
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支票退票to dishonour a cheque ooPH [p  
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拒付支票to refuse a cheque KU}HVM{  
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拒付支票to stop payment of a cheque I=3e@aTZ,  
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提示要求付款to present for payment De*Z UN|<  
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见票即付持票人payable to bearer  }Rc8\,  
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支付指定人payable to order {m/\AG)1 I  
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已过期||无效out of date||stale G/Xa`4"_  
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请给出票人R/D||refer to drawer M_2[Wypw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A2b C5lA  
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文字与数字不一致words and figures differ }V3p <  
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支票 *a@pZI0'  
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时间已过account closed W.ud<OKP90  
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更改处应加盖印章alterations require initials S#X$QD  
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时间已过effects not cleared C9
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停止付款payment stopped -uiZp !  
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支票毁损cheque mutilated JBa=R^k  
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汇款||寄钱to remit||to send money sb_
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寄票供取款||支票支付to send a cheque for payment H!&]Di1Eh  
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寄款人a remitter K/G|MT)  
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收款人a remittee tCK
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国外汇票foreign Bill #:{PA t  
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国内汇票inland Bill E$f.&< >T  
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跟单汇票documentary bill Yv9(8  
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空头汇票accommodation bill j$zw(EkN  
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原始汇票original bill vgHMVzxj  
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改写||换新票据renewed bill Oh~JyrZy  
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即期汇票sight bill||bill on demand hI;tB6  
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…days after date||…days after date…日后付款 DK&J"0jz,  
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…months after date||…months after date…月后付款 Dx/?0F7V  
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见票后…日付款…days after sight||…days sight 5sEq`P}5  
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见票后…月付款…months after sight||…months sight L/"XIMI*Xg  
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同组票据set of bills I/<aY*R4  
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单张汇票sola of exchange||sole of exchange 60*2k  
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远期汇票usance bill||bill at usance ZTVX5"#Q  
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长期汇票long bill p./zW )7+  
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短期汇票short bill .v9#|d d+  
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逾期汇票overdue bill cclx$)X1X  
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宽限日期days of grace uwXquOw  
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电汇telegraphic transfer （T.T）  ztKmB  
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邮汇postal order||postal note （Am.）||post office order||money order )pJ} $[6  
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本票promissory note （P/N） =J
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押汇负责书||押汇保证书letter of hypothecation e;GLPB  
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副保||抵押品||付属担保物collateral security P$ZIKkf  
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担保书trust receipt||letter of indemnity 0+L:+S  
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承兑||认付acceptance kU{+@MA;  
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单张承兑general acceptance K4~z@. G6*  
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有条件承兑qualified acceptance ;rXkU9  
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附条件认付conditional acceptance }%Mj`Bh  
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部分认付partial acceptance   _/(DEF+G