[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'aDb/  
会计报表statement of account y Fq&8 x<X  
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往来帐目account current delu1r  
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现在往来帐||存款额current accout 2P{Gxz<#  
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销货帐account sales ijx0gh`~  
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共同计算帐项joint account zjoq6  
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未决帐项outstanding account UN<]N76!  
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贷方帐项credit account||creditor account \6*I'|5d  
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借方帐项debit account||debtor account fNZ__gO !%  
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应付帐||应付未付帐account payable hSyql  
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应收帐||应收未收帐account receivable E\pL!c  
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新交易||新帐new account w%BL  
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未决帐||老帐old account F;0}x;:>  
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现金帐cash account @A^;jk  
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流水帐running account 9ahWIO%  
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暂记帐||未定帐suspense account 2n"V}p>8i#  
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过期帐||延滞帐overdue account||pastdue account XaPV94  
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杂项帐户sundry account :I^;jdL  
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详细帐单||明细表detail account !s?nJ(p  
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呆帐bad account @;?p&.W`D  
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会计项目title of account c?&X?<  
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会计薄||帐薄account-book e)#J1(j_  
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营业报告书||损益计算表account of budiness||business report jeH~<t{  
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借贷细帐||交验帐account rendered kN4{13Qs*  
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明细帐account stated *>2W#D)b=  
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与…银行开立一户头to open an account with MWpQ^dL_  
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与…银行建立交易to keep account with "haL  
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继续记帐to keep account i}mVQ\j5  
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与…有交易to have an account with !1DKLQ  
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作成会计帐||有往来帐项to make out an account with BJsz2t :0  
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清算||清理债务to make up an account ]?+p5;{y4  
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清洁帐目||与…停止交易to close ones account with +*T7@1  
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结帐to close an account $.PuK~}  
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清理未付款to ask an account||to demand an account (-xS?8x$  
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结清差额to balance the account with 1+qw$T  
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清算to settle an account||to liquidate an account||to square an account iH@yCNE"
 
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审查帐目||监查帐目to audit an account +!z{5:  
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检查帐目to examine an account /<}m? k\  
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转入A的帐户to charge the amount to As account SAK!z!t  
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以计帐方式付款to pay on account pr#z=vqH  
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代理某人||为某人on ones account||on account of one ,:
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为自己计算||独立帐目on ones own account x2z;6)  
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由某人收益并负风险on ones account and risk||for ones account and risk te !S09(  
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由某人负担for ones account||for account of one H5]^ 6 HwX  
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按某人指示||列入某人帐户by order and for account of one WxJf{=-  
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列入5月份帐目for May account t|<NI+H(e  
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编入某中帐项下to pass to the account of||to place to the account of MpqZH{:?G  
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寄出清算书to send in an account||to send in render an account 4jBC9b}O  
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支票薄cheque book pY~,(s|Qb  
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支票陈票人cheque drawer 5qkH|*Z3  
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持票人cheque holder RUUk f({(  
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不记名支票cheque to bearer||bearer cheque ^/=#UQ*k  
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记名支票||认人支票cheque to order pD2<fP_  
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到期支票antedated cheque 7`H 1f]d  
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未到期支票postdated cheque d:q +  
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保付支票certified cheque ai^4'{#zi  
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未获兑现支票，退票returned cheque /.eeOk  
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横线支票crossed cheque LrV{j?2@  
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普通横线general crossing $]&(7@'qo  
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特别横线special crossing CG&`16KN7  
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空白支票blank cheque R
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失效支票，过期支票stale cheque B 2.q3T  
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普通支票open cheque m:O(+Fl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |"$uRV=qm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HT _TP q  
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支票换现金||兑现to cash a cheque /WnE:3G  
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清理票款to clear a cheque f|aDTWF  
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保证兑现to certify a cheque N\1/JW+  
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填写支票数额to fill up a cheque nyT[^n  
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支票上划线to cross a cheque Oz:ZQ M  
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开发支票to make out a cheque Hr
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签发支票，开立支票to draw a cheque||to issue a cheque WY)^1Gb$ux  
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透支支票to overdraw a cheque K :qOoY  
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背书支票to endorse a cheque 3BM
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请付票款||清付票款to pay a cheque||to honour a cheque gf$HuCh|  
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支票退票to dishonour a cheque A"/aGCG0z  
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拒付支票to refuse a cheque D$_8rHc\A  
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拒付支票to stop payment of a cheque 2uo8jF.h  
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提示要求付款to present for payment pa] TeH  
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见票即付持票人payable to bearer A. Nz_!  
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支付指定人payable to order <jL#>L%%  
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已过期||无效out of date||stale dt.- C_MO  
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请给出票人R/D||refer to drawer 0O['w<_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s@M  
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文字与数字不一致words and figures differ Hrv),Ce  
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支票 w\v&3T   
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时间已过account closed { ;' :h  
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更改处应加盖印章alterations require initials R^?PAHE7  
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时间已过effects not cleared z7$}#)Z7  
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停止付款payment stopped iq lVlm>E  
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支票毁损cheque mutilated Bzwx0c2VY8  
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汇款||寄钱to remit||to send money 'NRN_c9  
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寄票供取款||支票支付to send a cheque for payment %G^(T%q| m  
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寄款人a remitter O\:;q*]
 
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收款人a remittee vJzxPy|  
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国外汇票foreign Bill </2,2AV4q*  
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国内汇票inland Bill ejDCmD  
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跟单汇票documentary bill / N*HE  
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空头汇票accommodation bill P((S2"D<4  
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原始汇票original bill 7Q<Kha  
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改写||换新票据renewed bill +6i7,U  
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即期汇票sight bill||bill on demand K*J4&5?/  
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…days after date||…days after date…日后付款 58a)&s[+  
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…months after date||…months after date…月后付款 i
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见票后…日付款…days after sight||…days sight ~5XL@jI^  
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见票后…月付款…months after sight||…months sight 1(
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同组票据set of bills (mOqv9pn  
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单张汇票sola of exchange||sole of exchange c1F ru  
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远期汇票usance bill||bill at usance E#&c]9QM75  
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长期汇票long bill etQx
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短期汇票short bill f0HV*%8  
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逾期汇票overdue bill q:D0$YY0  
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宽限日期days of grace Fh3Dc 83~  
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电汇telegraphic transfer （T.T） ]'bQ(<^#  
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邮汇postal order||postal note （Am.）||post office order||money order g)zn.]  
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本票promissory note （P/N） !_/8!95  
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押汇负责书||押汇保证书letter of hypothecation | xErA  
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副保||抵押品||付属担保物collateral security `'WY'\|C  
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担保书trust receipt||letter of indemnity d8y=.  
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承兑||认付acceptance q0KXuMK  
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单张承兑general acceptance (k2J{6]  
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有条件承兑qualified acceptance S5[RSAbf*t  
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附条件认付conditional acceptance fylA0{  
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部分认付partial acceptance   lO[jf6gB