[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。   R6od{#5H$  
会计报表statement of account WoN},oT[i  
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往来帐目account current 2HmK['(  
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现在往来帐||存款额current accout =VzJ>!0  
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销货帐account sales &gY578tU  
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共同计算帐项joint account gfj_]  
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未决帐项outstanding account @9| jY1  
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贷方帐项credit account||creditor account X
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借方帐项debit account||debtor account e}yF2|0FD  
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应付帐||应付未付帐account payable _Sfu8k>):  
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应收帐||应收未收帐account receivable ,]wQ]fpt  
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新交易||新帐new account h<3b+*wYJC  
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未决帐||老帐old account gU+yqT7=  
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现金帐cash account `oikSx$vB.  
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流水帐running account gPB=Z!  
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暂记帐||未定帐suspense account 4bGvkxZo`$  
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过期帐||延滞帐overdue account||pastdue account #Y7iJPO  
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杂项帐户sundry account N\ Mdia  
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详细帐单||明细表detail account h )Y.jY  
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呆帐bad account 3lWGa7<4Z  
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会计项目title of account $m5Iv_  
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会计薄||帐薄account-book 6)YckxN^  
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营业报告书||损益计算表account of budiness||business report K{I"2c  
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借贷细帐||交验帐account rendered uaP5(hUI  
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明细帐account stated #B?lU"f8q^  
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与…银行开立一户头to open an account with 3'L =S  
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与…银行建立交易to keep account with Xbx=h^S  
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继续记帐to keep account e`LvHU_0  
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与…有交易to have an account with T"H"m4{'  
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作成会计帐||有往来帐项to make out an account with vAG|Y'aO@%  
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清算||清理债务to make up an account 45-x$o  
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清洁帐目||与…停止交易to close ones account with er BerbEEH  
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结帐to close an account h~%8p ]  
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清理未付款to ask an account||to demand an account x3 ( _fS  
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结清差额to balance the account with @R;k@b   
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清算to settle an account||to liquidate an account||to square an account b$ 8R  
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审查帐目||监查帐目to audit an account rR{KnM  
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检查帐目to examine an account rN.8-  
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转入A的帐户to charge the amount to As account 1x##b[LC  
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以计帐方式付款to pay on account e=#D 1
  
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代理某人||为某人on ones account||on account of one 5K&A2zC|  
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为自己计算||独立帐目on ones own account 0Q#}:  
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由某人收益并负风险on ones account and risk||for ones account and risk _ q>|pt.W  
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由某人负担for ones account||for account of one tK#/S+l  
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按某人指示||列入某人帐户by order and for account of one #tw_`yh  
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列入5月份帐目for May account 4OAR["f  
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编入某中帐项下to pass to the account of||to place to the account of w|0
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寄出清算书to send in an account||to send in render an account oxI?7dy5  
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支票薄cheque book BT$Oh4y4  
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支票陈票人cheque drawer f|/ ,eP$  
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持票人cheque holder ;"RyHow  
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不记名支票cheque to bearer||bearer cheque XVo+ <&  
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记名支票||认人支票cheque to order z/p^C~|}  
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到期支票antedated cheque V|awbff:  
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未到期支票postdated cheque eE;j#2SEO  
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保付支票certified cheque `f
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未获兑现支票，退票returned cheque Y~#F\v  
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横线支票crossed cheque bB*cd!7y  
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普通横线general crossing ,KPrUM}  
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特别横线special crossing *UG?I|l|I  
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空白支票blank cheque 2$o\`^dy  
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失效支票，过期支票stale cheque D})12qB;u9  
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普通支票open cheque >-w#&T &K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9gIim
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 45jImCm  
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支票换现金||兑现to cash a cheque A2P.5EN  
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清理票款to clear a cheque uy<b5.!-  
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保证兑现to certify a cheque (>lH=&%zj  
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填写支票数额to fill up a cheque ETdN<}
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支票上划线to cross a cheque B9c gVTLj  
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开发支票to make out a cheque s |o(~2j  
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签发支票，开立支票to draw a cheque||to issue a cheque mSk";UCn  
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透支支票to overdraw a cheque 8{6`?qst@  
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背书支票to endorse a cheque jQBn\^w  
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请付票款||清付票款to pay a cheque||to honour a cheque ~|LAe-e"  
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支票退票to dishonour a cheque +NeoGnj  
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拒付支票to refuse a cheque \+x#aN\  
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拒付支票to stop payment of a cheque {Wfwf  
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提示要求付款to present for payment ]x%sX|Rj  
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见票即付持票人payable to bearer jBd=!4n  
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支付指定人payable to order 7c6- o"A  
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已过期||无效out of date||stale RRl`;w?  
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请给出票人R/D||refer to drawer $0+&xJVn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u('`.dwkc  
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文字与数字不一致words and figures differ *Y!RU{w+Z  
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支票 X0]$Ovq(l  
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时间已过account closed &MB1'~Q,hq  
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更改处应加盖印章alterations require initials y k\/Cf  
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时间已过effects not cleared ID<[=es6  
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停止付款payment stopped r"t,/@`n  
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支票毁损cheque mutilated 0_=^#r4Mu  
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汇款||寄钱to remit||to send money j(M.7Z7^  
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寄票供取款||支票支付to send a cheque for payment 5,\|XQA5!  
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寄款人a remitter 2(P<TP ._E  
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收款人a remittee zy|h1.gd  
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国外汇票foreign Bill `3z6y&dmx  
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国内汇票inland Bill eQMa9_  
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跟单汇票documentary bill `1#Z9&bO  
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空头汇票accommodation bill ]H<}6}
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原始汇票original bill ?uW} XAi  
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改写||换新票据renewed bill lbh7`xCR  
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即期汇票sight bill||bill on demand }n +MVJ;dG  
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…days after date||…days after date…日后付款 TiJ \J{  
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…months after date||…months after date…月后付款 & sXMB  
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见票后…日付款…days after sight||…days sight 7O i<_b  
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见票后…月付款…months after sight||…months sight g3Ul'QJ  
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同组票据set of bills ZbH_h]1$D  
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单张汇票sola of exchange||sole of exchange {@PZlQg  
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远期汇票usance bill||bill at usance |:`)sx3@#  
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长期汇票long bill =r&i`L{]  
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短期汇票short bill I,r0K]  
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逾期汇票overdue bill r/QI-Cf&  
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宽限日期days of grace BiZYGq  
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电汇telegraphic transfer （T.T） V0_^==Vs  
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邮汇postal order||postal note （Am.）||post office order||money order X#X/P  
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本票promissory note （P/N） DH.CAV  
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押汇负责书||押汇保证书letter of hypothecation <co:z<^lqu  
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副保||抵押品||付属担保物collateral security $6d5W=u$H  
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担保书trust receipt||letter of indemnity yx7y3TSq  
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承兑||认付acceptance T|5uywA|  
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单张承兑general acceptance k?Njge6@  
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有条件承兑qualified acceptance j<h0 `v  
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附条件认付conditional acceptance :6 Gf@Z&+  
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部分认付partial acceptance   u>V~:q\X