[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。   rXmrT%7k  
会计报表statement of account <mP_K^9c  
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往来帐目account current ?1g` 'q@T%  
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现在往来帐||存款额current accout c1kV}-v  
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销货帐account sales o[wiQ9Tl  
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共同计算帐项joint account 2.JrLBhN  
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未决帐项outstanding account 8yYag[m8  
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贷方帐项credit account||creditor account _s-X5xU  
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借方帐项debit account||debtor account ph)=:*A6&  

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应付帐||应付未付帐account payable aiX4;'$x!  
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应收帐||应收未收帐account receivable J7wwM'\  
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新交易||新帐new account EQ"_kJ>81Y  
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未决帐||老帐old account kyJKai  
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现金帐cash account \p\p~FVS  
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流水帐running account %;_EWs/z8  
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暂记帐||未定帐suspense account hYFi
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过期帐||延滞帐overdue account||pastdue account j$u  
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杂项帐户sundry account I8W9Kzf  
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详细帐单||明细表detail account 2nFr?Y3g,  
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呆帐bad account A|mE3q=  
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会计项目title of account vl`St$$|  
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会计薄||帐薄account-book ldKLTO*&  
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营业报告书||损益计算表account of budiness||business report 527u d^:  
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借贷细帐||交验帐account rendered > ^f]Lgp  
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明细帐account stated y$|O E%S  
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与…银行开立一户头to open an account with {RH)&k&%  
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与…银行建立交易to keep account with x1`Jlzrp,  

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继续记帐to keep account `$Vn
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与…有交易to have an account with p:4oA
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作成会计帐||有往来帐项to make out an account with Kx,<-]4  
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清算||清理债务to make up an account :LR>U;2  
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清洁帐目||与…停止交易to close ones account with hzy#%FaB  
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结帐to close an account WS ^%< h#  
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清理未付款to ask an account||to demand an account $) M5@KT  
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结清差额to balance the account with :.fm LL  
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清算to settle an account||to liquidate an account||to square an account Wc{/K6]f  
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审查帐目||监查帐目to audit an account 5*Y(%I<  
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检查帐目to examine an account :0j_I\L  
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转入A的帐户to charge the amount to As account /gq VXDY+`  
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以计帐方式付款to pay on account @ M  
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代理某人||为某人on ones account||on account of one p`06%"#  
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为自己计算||独立帐目on ones own account Fhk`qh'i  
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由某人收益并负风险on ones account and risk||for ones account and risk <K zEn +  
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由某人负担for ones account||for account of one :[.**,0R  
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按某人指示||列入某人帐户by order and for account of one ^K'@W  
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列入5月份帐目for May account S<UWv@`U"  
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编入某中帐项下to pass to the account of||to place to the account of k}FmdaPI'  
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寄出清算书to send in an account||to send in render an account fuF!3Q  
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支票薄cheque book Bw25+l Px  
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支票陈票人cheque drawer  U;#9^<^  
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持票人cheque holder FS^~e-A  
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不记名支票cheque to bearer||bearer cheque D1R$s*{  
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记名支票||认人支票cheque to order "Tz'j}< 9C  
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到期支票antedated cheque )k.}>0K |  
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未到期支票postdated cheque fLS].b]1N  
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保付支票certified cheque C?j:+  
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未获兑现支票，退票returned cheque !|\l*  
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横线支票crossed cheque U0Uy C  
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普通横线general crossing YD;G+"n?T  
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特别横线special crossing LXqPNVp#  
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空白支票blank cheque &~=r .T  
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失效支票，过期支票stale cheque yzT4D>1,  
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普通支票open cheque Ol~M BQs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `Qjs{H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YS_3Cq  
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支票换现金||兑现to cash a cheque j+@3.^vK
 
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清理票款to clear a cheque m7DKC,  
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保证兑现to certify a cheque Q;J( 5;  
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填写支票数额to fill up a cheque a|"Uw `pX+  
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支票上划线to cross a cheque ypyKRsx  
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开发支票to make out a cheque A&bj l[s  
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签发支票，开立支票to draw a cheque||to issue a cheque fP V n;  
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透支支票to overdraw a cheque g(WP  
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背书支票to endorse a cheque s<)lC;#e  
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请付票款||清付票款to pay a cheque||to honour a cheque @(~:JP?KNC  
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支票退票to dishonour a cheque u}gavG l  
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拒付支票to refuse a cheque   D**GC  
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拒付支票to stop payment of a cheque U~N7\Pa4  
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提示要求付款to present for payment w{6C4~0  
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见票即付持票人payable to bearer fq]PKLW'  
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支付指定人payable to order /.Ak'Vmi  
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已过期||无效out of date||stale `t&{^ a&Y"  
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请给出票人R/D||refer to drawer o)AwM"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ] 3"t]U'f  
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文字与数字不一致words and figures differ XH"+oW  
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支票 $zMshLT  
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时间已过account closed O?JJE8~']  
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更改处应加盖印章alterations require initials ,^UqE{  
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时间已过effects not cleared jxh:z  
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停止付款payment stopped ~~tTr$  
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支票毁损cheque mutilated !Zz;;Z  
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汇款||寄钱to remit||to send money I`kfe`_  
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寄票供取款||支票支付to send a cheque for payment 06&J!,p :  
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寄款人a remitter .DCHc,DxA  
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收款人a remittee b_0THy.Z  
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国外汇票foreign Bill :t}\%%EbmE  
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国内汇票inland Bill L:R4&|E/t
 
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跟单汇票documentary bill XH%L]  
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空头汇票accommodation bill tcD7OC:" 6  
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原始汇票original bill zTz}H*U  
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改写||换新票据renewed bill )`u17 {  
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即期汇票sight bill||bill on demand i! .]U@{k  
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…days after date||…days after date…日后付款  j]u!;]  
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…months after date||…months after date…月后付款 =7Ln&t
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见票后…日付款…days after sight||…days sight ^&zCPUH  
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见票后…月付款…months after sight||…months sight v88v
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同组票据set of bills ]e>qvSuYh  
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单张汇票sola of exchange||sole of exchange p{f R$-d  
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远期汇票usance bill||bill at usance !09)WtsEfx  
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长期汇票long bill 3I)~;>meo  
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短期汇票short bill KVi6vdgD  
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逾期汇票overdue bill lriezI  
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宽限日期days of grace g~lv/.CnA+  
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电汇telegraphic transfer （T.T） ^
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邮汇postal order||postal note （Am.）||post office order||money order O4rjGTRF  
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本票promissory note （P/N） g=:o'W$@  
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押汇负责书||押汇保证书letter of hypothecation h#1:ypA6l  
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副保||抵押品||付属担保物collateral security FSu C)Xg  
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担保书trust receipt||letter of indemnity #}Qe{4L  
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承兑||认付acceptance Zma;An6  
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单张承兑general acceptance "P7OD^(x/  
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有条件承兑qualified acceptance 2j f!o  
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附条件认付conditional acceptance G}U <^]c  
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部分认付partial acceptance   W@!qp