[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。   sUl/9VKl  
会计报表statement of account jiAKV0lX W  
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往来帐目account current +E5EOo{ `|  
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现在往来帐||存款额current accout *Y"j 0Yob  
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销货帐account sales a
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共同计算帐项joint account r*Iu6  
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未决帐项outstanding account #}y(D{zc  
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贷方帐项credit account||creditor account f 3bZ*G%f  
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借方帐项debit account||debtor account 85fv])\y  
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应付帐||应付未付帐account payable Lc0yLm  
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应收帐||应收未收帐account receivable ;8VvpO^G/  
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新交易||新帐new account >%PPp.R  
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未决帐||老帐old account h_w_OCC&2  
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现金帐cash account ,:G3Y )  
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流水帐running account [
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暂记帐||未定帐suspense account C/sDyv$  
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过期帐||延滞帐overdue account||pastdue account Gkfc@[Z V  
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杂项帐户sundry account Aj2 2t   
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详细帐单||明细表detail account guD?~-Q  
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呆帐bad account /_,} o7@t~  
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会计项目title of account #=MQE  

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会计薄||帐薄account-book BBg&ZIYEh  
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营业报告书||损益计算表account of budiness||business report -CTsB)=\,  
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借贷细帐||交验帐account rendered kRk=8^."By  
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明细帐account stated + njE  
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与…银行开立一户头to open an account with =f)S=0UF  
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与…银行建立交易to keep account with ':7%@2Zo  
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继续记帐to keep account 5k`[a93T  
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与…有交易to have an account with ta+'*@V+G  
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作成会计帐||有往来帐项to make out an account with Ii?"`d+JA  
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清算||清理债务to make up an account `d=$9Pi  
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清洁帐目||与…停止交易to close ones account with %iI0JF*Ez  
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结帐to close an account Rg&6J#h  
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清理未付款to ask an account||to demand an account jlER_I]  
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结清差额to balance the account with q[]!V0Ek10  
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清算to settle an account||to liquidate an account||to square an account [E(DGt  
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审查帐目||监查帐目to audit an account XJ]MPiXj  
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检查帐目to examine an account *&e+z-E  
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转入A的帐户to charge the amount to As account #hd<5+$U}l  
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以计帐方式付款to pay on account VzpPopD,QW  
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代理某人||为某人on ones account||on account of one /[[zAq{OA  
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为自己计算||独立帐目on ones own account T]EXm/  
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由某人收益并负风险on ones account and risk||for ones account and risk #X"\:yN  
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由某人负担for ones account||for account of one 2{p`"xX  
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按某人指示||列入某人帐户by order and for account of one >o 3X)  
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列入5月份帐目for May account M=o,Sav5*  
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编入某中帐项下to pass to the account of||to place to the account of v_c'n pC  
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寄出清算书to send in an account||to send in render an account 1V+1i)+  
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支票薄cheque book //ZB B,[@  
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支票陈票人cheque drawer  h *%T2  
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持票人cheque holder 6-KC[J^Xo  
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不记名支票cheque to bearer||bearer cheque AF3t#)q  
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记名支票||认人支票cheque to order )7j"OE  
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到期支票antedated cheque 4`8.\  

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未到期支票postdated cheque -|)[s[T~m  
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保付支票certified cheque e #nTp b  
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未获兑现支票，退票returned cheque }?fa+FQGp  
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横线支票crossed cheque bR8)s{p6  
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普通横线general crossing c=b\9!hr_E  
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特别横线special crossing wcL0#[ )  
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空白支票blank cheque (w^&NU'e  
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失效支票，过期支票stale cheque <QkfvK]Q  
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普通支票open cheque @'rO=(-b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +]e4c;`ko}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .iYgRW=T  
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支票换现金||兑现to cash a cheque zc{C+:3$^  
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清理票款to clear a cheque (j/O=$m
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保证兑现to certify a cheque 51,m^veO  
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填写支票数额to fill up a cheque B::?  
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支票上划线to cross a cheque b2Hpuej  
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开发支票to make out a cheque ex1ecPpN  
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签发支票，开立支票to draw a cheque||to issue a cheque ?xet:#R'  
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透支支票to overdraw a cheque iI1t P  
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背书支票to endorse a cheque |3LMVN  
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请付票款||清付票款to pay a cheque||to honour a cheque E(8g(?4  
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支票退票to dishonour a cheque MlZ`g,{  
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拒付支票to refuse a cheque 7E95"B&w  
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拒付支票to stop payment of a cheque 1N+#(<x@,
 
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提示要求付款to present for payment m"R(_E 5  
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见票即付持票人payable to bearer z"3c+?2  
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支付指定人payable to order MlFvDy  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer YkX=n{^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BvF_9  
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文字与数字不一致words and figures differ fP58$pwu  
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支票 sE6J:m(  
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时间已过account closed |@.<}/  
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更改处应加盖印章alterations require initials VU9P\|c@<  
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时间已过effects not cleared +E|ouFI  
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停止付款payment stopped \_nmfTr
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支票毁损cheque mutilated J"/z?!)IB  
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汇款||寄钱to remit||to send money 8Ql'(5|T  
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寄票供取款||支票支付to send a cheque for payment zI_G
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寄款人a remitter ir:~* |  
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收款人a remittee zL`uiZl  
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国外汇票foreign Bill  ;c Co+(  
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国内汇票inland Bill X2dc\v.x  
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跟单汇票documentary bill in#]3QGV  
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空头汇票accommodation bill |F@xwfgb  
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原始汇票original bill MiH}VfI
  
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改写||换新票据renewed bill ;=+Zw1/g  
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即期汇票sight bill||bill on demand WAB0e~e:|Q  
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…days after date||…days after date…日后付款 sCtw30BL  
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…months after date||…months after date…月后付款 9Ue7 ~"=  
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见票后…日付款…days after sight||…days sight {[,Wn:  
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见票后…月付款…months after sight||…months sight &{E`=4T2  
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同组票据set of bills @q+cmJKv  
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单张汇票sola of exchange||sole of exchange n</k/Mk}  
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远期汇票usance bill||bill at usance f2 ydL/M,  
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长期汇票long bill QJ#u[hsMFp  
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短期汇票short bill \5'O.*pr   
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逾期汇票overdue bill g\o{}Q%X  
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宽限日期days of grace -9OMn}w/*  
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电汇telegraphic transfer （T.T） Ecxj9h,S  
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邮汇postal order||postal note （Am.）||post office order||money order ORowx,(hX  
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本票promissory note （P/N） #PPR"w2g  
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押汇负责书||押汇保证书letter of hypothecation g/IH |Z=A  
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副保||抵押品||付属担保物collateral security ku{ XW8  
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担保书trust receipt||letter of indemnity LthGZ|>  
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承兑||认付acceptance $ !v}xY  
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单张承兑general acceptance Kb-W tFx  
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有条件承兑qualified acceptance hUVk54~ l  
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附条件认付conditional acceptance QhsMd-v  
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部分认付partial acceptance   oEJaH