[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。   j/KO|iNL2  
会计报表statement of account q9]IIv  
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往来帐目account current cj$d=k~  
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现在往来帐||存款额current accout ~TqT}:,H  
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销货帐account sales xr%#dV k  
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共同计算帐项joint account a`!@+ 6yC  
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未决帐项outstanding account ypdT&5Mqb!  
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贷方帐项credit account||creditor account -7{$Vj  
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借方帐项debit account||debtor account bB}5U@G|  
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应付帐||应付未付帐account payable !?!C'-ps  
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应收帐||应收未收帐account receivable 0#*Lw }qi  
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新交易||新帐new account /Q{P3:k  
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未决帐||老帐old account Z\}K{#   
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现金帐cash account y| wlq3o  
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流水帐running account 7R!5,Js+  
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暂记帐||未定帐suspense account 6GPp>X  
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过期帐||延滞帐overdue account||pastdue account { FZ=olZ  
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杂项帐户sundry account G)v #+4  
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详细帐单||明细表detail account Suk  
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呆帐bad account X3'H `/  
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会计项目title of account iu&wO<)+?  
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会计薄||帐薄account-book `W/sP\3  
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营业报告书||损益计算表account of budiness||business report oy<WsbnS  
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借贷细帐||交验帐account rendered $!&*xrrNM  
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明细帐account stated #>Zzf  
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与…银行开立一户头to open an account with ,#pXpAz/  
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与…银行建立交易to keep account with YnLErJ  
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继续记帐to keep account w^t/9N
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与…有交易to have an account with #8)*1?  
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作成会计帐||有往来帐项to make out an account with qgfi\/$6  
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清算||清理债务to make up an account ti#7(^
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清洁帐目||与…停止交易to close ones account with <i,U )Tt^C  
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结帐to close an account wp&=$Aa)'  
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清理未付款to ask an account||to demand an account 8SGo9[U2  
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结清差额to balance the account with i*Z"Me  
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清算to settle an account||to liquidate an account||to square an account t;}:waZD  
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审查帐目||监查帐目to audit an account JT!9\i  
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检查帐目to examine an account ax<?GjpM  
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转入A的帐户to charge the amount to As account \hx1o\  
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以计帐方式付款to pay on account )% ~OH  
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代理某人||为某人on ones account||on account of one v]B3m  
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为自己计算||独立帐目on ones own account (pv+c,  
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由某人收益并负风险on ones account and risk||for ones account and risk V3^&oe%  
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由某人负担for ones account||for account of one hEKf6#  
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按某人指示||列入某人帐户by order and for account of one v|dBSX9k0  
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列入5月份帐目for May account W*Zkc:{eB  
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编入某中帐项下to pass to the account of||to place to the account of (|klSz_4LM  
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寄出清算书to send in an account||to send in render an account A%KDiIA  
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支票薄cheque book }`%*W`9b  
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支票陈票人cheque drawer ^c-  
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持票人cheque holder v+46QK|I&  
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不记名支票cheque to bearer||bearer cheque 0
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记名支票||认人支票cheque to order n}F&1Z  
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到期支票antedated cheque !h"Kq>9T  
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未到期支票postdated cheque >`Y.+4mE  
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保付支票certified cheque }\tdcTMgS  
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未获兑现支票，退票returned cheque G_;)a]v8)  
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横线支票crossed cheque XC4X-j3
 
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普通横线general crossing F~T]u2qt  
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特别横线special crossing U &C!}  
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空白支票blank cheque DgUT5t1  
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失效支票，过期支票stale cheque h]Wr [v  
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普通支票open cheque 1;C+$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z'4./  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cv?06x{  
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支票换现金||兑现to cash a cheque @JtM5qB  
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清理票款to clear a cheque 
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保证兑现to certify a cheque 419x+3>}  
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填写支票数额to fill up a cheque q@Zn|NR  
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支票上划线to cross a cheque 9Xj7~,  
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开发支票to make out a cheque }RzWJ@QD<  
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签发支票，开立支票to draw a cheque||to issue a cheque )we}6sE"  
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透支支票to overdraw a cheque spdvZU=}  
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背书支票to endorse a cheque &X |#R1 \  
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请付票款||清付票款to pay a cheque||to honour a cheque lBK}VU^  
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支票退票to dishonour a cheque 3on7~*  
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拒付支票to refuse a cheque }q $5ig  
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拒付支票to stop payment of a cheque r[BVvX/,F  
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提示要求付款to present for payment mS^tX i5hg  
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见票即付持票人payable to bearer @)|C/oA  
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支付指定人payable to order K('hC)1  
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已过期||无效out of date||stale _a6[{_Pc  
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请给出票人R/D||refer to drawer Xc?&_\. +  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Jtr"NS?a]  
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文字与数字不一致words and figures differ f"%{%M$K  
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支票 A-ZN F4  
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时间已过account closed ~GL]wF2#  
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更改处应加盖印章alterations require initials _3TY,l~  
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时间已过effects not cleared YVHm{A1b0  
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停止付款payment stopped i*/Yz *<  
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支票毁损cheque mutilated .k%[4:Fe  
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汇款||寄钱to remit||to send money +^=8ge}  
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寄票供取款||支票支付to send a cheque for payment 57umx`m  
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寄款人a remitter &jslyQ#  
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收款人a remittee .L e?T&_  
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国外汇票foreign Bill S|
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国内汇票inland Bill M>~Drul  
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跟单汇票documentary bill *h!28Ya(~  
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空头汇票accommodation bill 2R;}y7{  
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原始汇票original bill ]P.'>4  
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改写||换新票据renewed bill _ba>19csq%  
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即期汇票sight bill||bill on demand F Sw\_[^CQ  
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…days after date||…days after date…日后付款 ';3{T:I  
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…months after date||…months after date…月后付款 Q.l}NtHwV  
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见票后…日付款…days after sight||…days sight G`cHCP_n  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills ''yB5#^w(  
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单张汇票sola of exchange||sole of exchange /rWd=~[MO  
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远期汇票usance bill||bill at usance Q# ~Q=T'<  
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长期汇票long bill z* ^_)Z  
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短期汇票short bill Sc\*W0m  
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逾期汇票overdue bill ~ksi</s  
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宽限日期days of grace 8<X#f !  
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电汇telegraphic transfer （T.T） %Qmn-uZ  
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邮汇postal order||postal note （Am.）||post office order||money order nCUg,;_=  
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本票promissory note （P/N） } df
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押汇负责书||押汇保证书letter of hypothecation `95r0t0hh\  
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副保||抵押品||付属担保物collateral security :0Bq^G"ge  
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担保书trust receipt||letter of indemnity $mu^G t  
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承兑||认付acceptance @3) (BpFe  
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单张承兑general acceptance o*b] p-  
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有条件承兑qualified acceptance VU#`oJ:{  
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附条件认付conditional acceptance Hkk/xNP  
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部分认付partial acceptance   I&2c&yO