[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。   %uuh+@/&yz  
会计报表statement of account @>wD`<U|  
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往来帐目account current wD|3Czc  
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现在往来帐||存款额current accout pjC2jlwm*  
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销货帐account sales m;=wQYFr{I  

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共同计算帐项joint account l7 +#gPA  
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未决帐项outstanding account j\^0BTZ  
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贷方帐项credit account||creditor account \m.ap+dFa  
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借方帐项debit account||debtor account b#**`Y  
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应付帐||应付未付帐account payable Q^^.@FU"x  
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应收帐||应收未收帐account receivable 'Zq$W]i  
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新交易||新帐new account )$V& Nf  
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未决帐||老帐old account  &cjE+  
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现金帐cash account U Ox$Xwp5&  
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流水帐running account V:M$
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暂记帐||未定帐suspense account !B=Oc!e=K  
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过期帐||延滞帐overdue account||pastdue account 8\-Q(9q(  
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杂项帐户sundry account t6.hg3Y  
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详细帐单||明细表detail account 0>  pOP  
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呆帐bad account \V@Hf"=j  
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会计项目title of account zl> l.zJ  
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会计薄||帐薄account-book S- Mh0o"  
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营业报告书||损益计算表account of budiness||business report N0be=IO5#  
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借贷细帐||交验帐account rendered gf]biE"k  
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明细帐account stated 8uyUvSB  
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与…银行开立一户头to open an account with _m!TUT8o  
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与…银行建立交易to keep account with ~Mv@Bl  
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继续记帐to keep account (~/VP3.S  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with \F%5TRoC  
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清算||清理债务to make up an account yp=Hxf  
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清洁帐目||与…停止交易to close ones account with u7>b}+ak&  
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结帐to close an account P F!S  
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清理未付款to ask an account||to demand an account ZCi~4&Z#  
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结清差额to balance the account with O"4Q=~Y  
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清算to settle an account||to liquidate an account||to square an account 3v Pb}  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account FblwQ-D  
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转入A的帐户to charge the amount to As account e2Sm. H '  
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以计帐方式付款to pay on account vlth\[  
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代理某人||为某人on ones account||on account of one _f$8{&`k  
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为自己计算||独立帐目on ones own account IlsXj`!e  
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由某人收益并负风险on ones account and risk||for ones account and risk 8<M'~G%CEq  
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由某人负担for ones account||for account of one +[*VU2f t  
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按某人指示||列入某人帐户by order and for account of one Xn-GSW3{  
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列入5月份帐目for May account B PTQm4TN  
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编入某中帐项下to pass to the account of||to place to the account of BJ!b LQ  
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寄出清算书to send in an account||to send in render an account F>Rz}-Fy  
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支票薄cheque book lY/{X]T.(  
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支票陈票人cheque drawer ,/AwR?m  
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持票人cheque holder {'VP_ZS1v  
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不记名支票cheque to bearer||bearer cheque h\\
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记名支票||认人支票cheque to order lo*OmAF  
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到期支票antedated cheque tJ[yx_mf  
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未到期支票postdated cheque VZo[\sWf  
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保付支票certified cheque H'k$<S  
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未获兑现支票，退票returned cheque !z">aIj\6  
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横线支票crossed cheque >B>[_8=f@  
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普通横线general crossing V/|).YG2  
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特别横线special crossing  X[/>{rK  
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空白支票blank cheque D.d(D:  
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失效支票，过期支票stale cheque |dIP &9  
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普通支票open cheque H$'|hUwds%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;W%nB
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X3 [gi`  
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支票换现金||兑现to cash a cheque HIiMq'H^  
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清理票款to clear a cheque s5/5>a V  
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保证兑现to certify a cheque M)v\7a  
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填写支票数额to fill up a cheque  R&oC
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支票上划线to cross a cheque 5x$/.U  
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开发支票to make out a cheque <
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签发支票，开立支票to draw a cheque||to issue a cheque (<M^C>pldf  
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透支支票to overdraw a cheque @8keLrp  
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背书支票to endorse a cheque ~\vGwy  
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请付票款||清付票款to pay a cheque||to honour a cheque sb1Zm*m6  
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支票退票to dishonour a cheque mT]+w
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拒付支票to refuse a cheque i4sd29v  
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拒付支票to stop payment of a cheque L&D+0p^lI  
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提示要求付款to present for payment $5(_U  
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见票即付持票人payable to bearer 4blw9x N  
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支付指定人payable to order tVAWc$3T  
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已过期||无效out of date||stale XwZ~pY ~  
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请给出票人R/D||refer to drawer *8Q ES
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0r4,27w  
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文字与数字不一致words and figures differ bCV3h3<  
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支票 %i!=.7o.  
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时间已过account closed i8h(b2odQ  
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更改处应加盖印章alterations require initials 2H, ^i,  
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时间已过effects not cleared b]-~{' +  
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停止付款payment stopped X@["Jjp  
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支票毁损cheque mutilated 34D7qR  
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汇款||寄钱to remit||to send money )}Vb+  
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寄票供取款||支票支付to send a cheque for payment 6\+ZTw  
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寄款人a remitter A"Prgf eT  
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收款人a remittee ,mHQ  
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国外汇票foreign Bill GK k>;X-  
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国内汇票inland Bill kPuI'EPK  
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跟单汇票documentary bill ,Ky-3p>  
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空头汇票accommodation bill 8Qo~zO  

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原始汇票original bill &az :YTq  
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改写||换新票据renewed bill 2omKP,9,2  
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即期汇票sight bill||bill on demand kp
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…days after date||…days after date…日后付款 9_4bw9A  
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…months after date||…months after date…月后付款 VJf|r#2  
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见票后…日付款…days after sight||…days sight !Z}d^ $  
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见票后…月付款…months after sight||…months sight 'LyEdlC]  
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同组票据set of bills BPwn!ii|  
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单张汇票sola of exchange||sole of exchange 5L!cS+QNU  
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远期汇票usance bill||bill at usance gd,3}@@SH  
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长期汇票long bill bgNN0,+8  
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短期汇票short bill )zK6>-KWA  
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逾期汇票overdue bill <,:5d2mM.  
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宽限日期days of grace WW&agr  
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电汇telegraphic transfer （T.T） Ui43&B  
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邮汇postal order||postal note （Am.）||post office order||money order $E,,::oJ  
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本票promissory note （P/N） Q8GI;`Rb  
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押汇负责书||押汇保证书letter of hypothecation ]K!NLvz  
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副保||抵押品||付属担保物collateral security 6Qw5_V^0o  
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担保书trust receipt||letter of indemnity }c?W|#y`.o  
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承兑||认付acceptance G}V5PEF]`  
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单张承兑general acceptance kes GwMr"e  
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有条件承兑qualified acceptance 0=erf62=  
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附条件认付conditional acceptance ,~nrNkhp  
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部分认付partial acceptance   Qk[ YF