[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。   _Sj S^z~  
会计报表statement of account D"j =|4S#  
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往来帐目account current HuBG?4Qd  
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现在往来帐||存款额current accout SE)_
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销货帐account sales m=Y9sB  
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共同计算帐项joint account [bUM x  
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未决帐项outstanding account %h=)>5- T  
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贷方帐项credit account||creditor account A3*ti!X<6  
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借方帐项debit account||debtor account yGT"k,a  
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应付帐||应付未付帐account payable yc|C}
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应收帐||应收未收帐account receivable 2!\y0*}K  
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新交易||新帐new account @;qC% +^  
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未决帐||老帐old account ^c83_93)R  
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现金帐cash account ;38W41d{  
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流水帐running account aO.'(kk8  
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暂记帐||未定帐suspense account <4bv=++pS  
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过期帐||延滞帐overdue account||pastdue account cE 8vSQ%  
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杂项帐户sundry account S+ymdZ)xZ`  
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详细帐单||明细表detail account U(-9xp+  
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呆帐bad account `=uCp^+v  
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会计项目title of account `PSr64h
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会计薄||帐薄account-book cmt3ceCb  
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营业报告书||损益计算表account of budiness||business report qzE/n  
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借贷细帐||交验帐account rendered I-kM~q_  
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明细帐account stated \b.2f+;3  
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与…银行开立一户头to open an account with s[n
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与…银行建立交易to keep account with 2s-f?WetbP  
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继续记帐to keep account W}Nd3  
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与…有交易to have an account with |t]-a%A=w  
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作成会计帐||有往来帐项to make out an account with &^9f)xb  
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清算||清理债务to make up an account X?>S24I"9  
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清洁帐目||与…停止交易to close ones account with b\=0[kBQw  
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结帐to close an account )/ s9ty  
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清理未付款to ask an account||to demand an account G9E?   
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结清差额to balance the account with ocdXzk`  
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清算to settle an account||to liquidate an account||to square an account YXV![gw0  
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审查帐目||监查帐目to audit an account ?)]sfJG  
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检查帐目to examine an account xFg=Tyq:  
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转入A的帐户to charge the amount to As account O~qB  
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以计帐方式付款to pay on account $#t&W&  
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代理某人||为某人on ones account||on account of one 7RdL/21K  
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为自己计算||独立帐目on ones own account Yq1 ~"he8  
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由某人收益并负风险on ones account and risk||for ones account and risk (/qY* ?  
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由某人负担for ones account||for account of one 2H]&3kM3X  
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按某人指示||列入某人帐户by order and for account of one Nb B`6@r  
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列入5月份帐目for May account *a$z!Ma3h  
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编入某中帐项下to pass to the account of||to place to the account of C/]0jAAE7  
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寄出清算书to send in an account||to send in render an account ,Zs-<e"  
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支票薄cheque book ri
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支票陈票人cheque drawer eb:
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持票人cheque holder %X#Wc:b  
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不记名支票cheque to bearer||bearer cheque DmD*,[rD  
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记名支票||认人支票cheque to order *+ Q,b^N  
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到期支票antedated cheque Ym!Ia&n  
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未到期支票postdated cheque _=,[5"  
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保付支票certified cheque +KD~/}C%-  
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未获兑现支票，退票returned cheque +B*ygv:  
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横线支票crossed cheque 13  
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普通横线general crossing KVqQOh'_T  
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特别横线special crossing 0}HKmEM  
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空白支票blank cheque W^al`lg+y  
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失效支票，过期支票stale cheque sx(yG9  
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普通支票open cheque 1<fEz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uVOOw&q_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hRGK W  
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支票换现金||兑现to cash a cheque Lj({ T'f(  
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清理票款to clear a cheque -twIF49  
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保证兑现to certify a cheque HIi"zo=V  
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填写支票数额to fill up a cheque "t`r_Aw  
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支票上划线to cross a cheque K'N\"Y?>  
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开发支票to make out a cheque rm(<?w%'?  
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签发支票，开立支票to draw a cheque||to issue a cheque XC0G5rtB  
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透支支票to overdraw a cheque =5I1[
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背书支票to endorse a cheque 9BNAj-Xa  
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请付票款||清付票款to pay a cheque||to honour a cheque "`C|;\w  
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支票退票to dishonour a cheque $vlgiJ&f  
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拒付支票to refuse a cheque :[|`&_D9J  
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拒付支票to stop payment of a cheque X 
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提示要求付款to present for payment @*%Q,$  
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见票即付持票人payable to bearer (RWZ[-;)  
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支付指定人payable to order ~;wSe[  
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已过期||无效out of date||stale >`'#4!}G5j  
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请给出票人R/D||refer to drawer dH#S69>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |KplbU0iC  
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文字与数字不一致words and figures differ q qS-0U2  
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支票 ehOF@IA_  
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时间已过account closed i3rvDch  
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更改处应加盖印章alterations require initials 84e)huAs  
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时间已过effects not cleared x>&1;g2r  
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停止付款payment stopped s@^GjA[6+  
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支票毁损cheque mutilated 2EQ:mjxk  
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汇款||寄钱to remit||to send money bveNd0hN  
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寄票供取款||支票支付to send a cheque for payment Z;7f D  
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寄款人a remitter p,]Hs{R  
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收款人a remittee <y-KWWE  
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国外汇票foreign Bill m`4Sp#m  
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国内汇票inland Bill ]/bf#&@g`k  
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跟单汇票documentary bill _d %H;<_  
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空头汇票accommodation bill G/N'8Q)  
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原始汇票original bill >[O @u4  
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改写||换新票据renewed bill $@}6P,mg  
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即期汇票sight bill||bill on demand M=`F $  
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…days after date||…days after date…日后付款 "9&6bBa  
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…months after date||…months after date…月后付款 2}b1PMpZG  
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见票后…日付款…days after sight||…days sight TL1pv l  
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见票后…月付款…months after sight||…months sight )+u|qT3%  
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同组票据set of bills `k a!`nfo  
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单张汇票sola of exchange||sole of exchange f+Put  
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远期汇票usance bill||bill at usance O5{ >k  
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长期汇票long bill _^0yE_ili  
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短期汇票short bill "m3u}!`3  
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逾期汇票overdue bill kbI: }b7H  
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宽限日期days of grace ZgcA[P  
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电汇telegraphic transfer （T.T） 0"ZB|^c=  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation x&8HBF'  
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副保||抵押品||付属担保物collateral security [@e Nb^R  
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担保书trust receipt||letter of indemnity R Q X  
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承兑||认付acceptance ?i>.<IPOq  
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单张承兑general acceptance *8CI'U X  
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有条件承兑qualified acceptance uCB7(<  
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附条件认付conditional acceptance [[}KCND  
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部分认付partial acceptance   02g}}{be8