[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。   A_t<SG5  
会计报表statement of account |7CH   
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往来帐目account current T_} \  
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现在往来帐||存款额current accout (!';  
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销货帐account sales V,uhBMT#
  
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共同计算帐项joint account  FFgy=F  
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未决帐项outstanding account U6=m4]~Z  
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贷方帐项credit account||creditor account ji(S ?^  
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借方帐项debit account||debtor account CRWO R pP  
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应付帐||应付未付帐account payable qRB7I:m-Wi  
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应收帐||应收未收帐account receivable A |>a Gy  
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新交易||新帐new account fWm;cDM H  
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未决帐||老帐old account 6}ax~wYct  
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现金帐cash account N&>D/Z;"  
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流水帐running account r9vC&pWZ  
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暂记帐||未定帐suspense account SyYa_=En  
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过期帐||延滞帐overdue account||pastdue account BLJ-'8G  
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杂项帐户sundry account $9J"r9@@  
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详细帐单||明细表detail account ,z w  
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呆帐bad account H+0 *  
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会计项目title of account uuC/F_='B  
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会计薄||帐薄account-book -zTeIvcy5  
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营业报告书||损益计算表account of budiness||business report bIhL!Ty T.  
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借贷细帐||交验帐account rendered s-DtkO  
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明细帐account stated SW=p5@Hy{  
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与…银行开立一户头to open an account with +l#2u#e  
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与…银行建立交易to keep account with Nf~< xK  
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继续记帐to keep account *!Dzst-J3  
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与…有交易to have an account with ,yF)7fN  
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作成会计帐||有往来帐项to make out an account with : ?V;  
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清算||清理债务to make up an account `4=b|N+b"  
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清洁帐目||与…停止交易to close ones account with zxh"@j$?  
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结帐to close an account 1mX*0>  
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清理未付款to ask an account||to demand an account qkIU>b,B  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account ^6+x0[13  
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审查帐目||监查帐目to audit an account AV
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检查帐目to examine an account k@L~h{`Mc\  
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转入A的帐户to charge the amount to As account V%ch'  
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以计帐方式付款to pay on account *3$,f>W^  
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代理某人||为某人on ones account||on account of one MxRU6+a  
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为自己计算||独立帐目on ones own account  qR qy  
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由某人收益并负风险on ones account and risk||for ones account and risk E0Q"qEvU  
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由某人负担for ones account||for account of one BuTIJb+Q\  
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按某人指示||列入某人帐户by order and for account of one P0xL
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列入5月份帐目for May account cO,V8#H  
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编入某中帐项下to pass to the account of||to place to the account of #OWs3$9  
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寄出清算书to send in an account||to send in render an account 7Zt\G-Q V  
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支票薄cheque book iIaT1i4t.  
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支票陈票人cheque drawer 61W/BU7O  
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持票人cheque holder 4;RCPC  
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不记名支票cheque to bearer||bearer cheque <{420  
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记名支票||认人支票cheque to order 
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到期支票antedated cheque +}QBzGW`  
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未到期支票postdated cheque ,LW+7yD  
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保付支票certified cheque HCG@#W<wc  
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未获兑现支票，退票returned cheque s` =/fvf.  
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横线支票crossed cheque Vp$wHB&  
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普通横线general crossing AB"1(PbG  
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特别横线special crossing
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空白支票blank cheque 4e@&QOo`Cu  
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失效支票，过期支票stale cheque IAP/G5'Q  
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普通支票open cheque 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZU-4})7uSB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +65oC x  
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支票换现金||兑现to cash a cheque :`0'GM" `  
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清理票款to clear a cheque }#yU'#|d  
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保证兑现to certify a cheque &Nc[$H7<  
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填写支票数额to fill up a cheque In f9wq\  
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支票上划线to cross a cheque ~?#~Ar  
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开发支票to make out a cheque 0 _Q*E3  
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签发支票，开立支票to draw a cheque||to issue a cheque N83!C=X'  
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透支支票to overdraw a cheque :^n*V6.4  
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背书支票to endorse a cheque a$d:_,\"  
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请付票款||清付票款to pay a cheque||to honour a cheque Cl,9yU)1n  
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支票退票to dishonour a cheque U_]=E<el  
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拒付支票to refuse a cheque Us ]=Y}(  
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拒付支票to stop payment of a cheque /N6}*0Ru  
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提示要求付款to present for payment +>SRrIi  
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见票即付持票人payable to bearer :S -";.:"  
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支付指定人payable to order 5!(?m~jJ  
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已过期||无效out of date||stale '1Y\[T*  
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请给出票人R/D||refer to drawer Su7bm1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0 ipN8P g+  
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文字与数字不一致words and figures differ |gx~gG<  
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支票 iOCqE 5d3  
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时间已过account closed b?T  
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更改处应加盖印章alterations require initials KC#/Z2A|<  
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时间已过effects not cleared 'xE _Cj  
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停止付款payment stopped +>\id~c(  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money $?P22"/p  
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寄票供取款||支票支付to send a cheque for payment S*
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寄款人a remitter oXXC@[??}N  
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收款人a remittee ({WyDu&=  
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国外汇票foreign Bill ^vilgg~  
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国内汇票inland Bill $37 g]ZD  
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跟单汇票documentary bill -#!x|ne  
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空头汇票accommodation bill a2Pf/D]n  
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原始汇票original bill D^%^xq)E  
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改写||换新票据renewed bill ;2'q_Btk4  
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即期汇票sight bill||bill on demand !$
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…days after date||…days after date…日后付款 l2N]a9bq@  
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…months after date||…months after date…月后付款 #Zrlp.M4  
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见票后…日付款…days after sight||…days sight 8JmFi  
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见票后…月付款…months after sight||…months sight ]?*I9  
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同组票据set of bills ~NW32 O)/  
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单张汇票sola of exchange||sole of exchange lRXK\xIP ,  
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远期汇票usance bill||bill at usance nqLA}u4IM  
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长期汇票long bill o}ZdTf=  
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短期汇票short bill x&0vKo;  
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逾期汇票overdue bill SJHr_bawd  
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宽限日期days of grace ?nL.w  
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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 RNe^; B  
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本票promissory note （P/N） 3xaR@xjS  
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押汇负责书||押汇保证书letter of hypothecation r8xv#r1  
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副保||抵押品||付属担保物collateral security R21b! Pd\  
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担保书trust receipt||letter of indemnity XzE
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承兑||认付acceptance  @fl-3q  
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单张承兑general acceptance 1ng!G 7g  
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有条件承兑qualified acceptance (KDD e}f  
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附条件认付conditional acceptance WE:24b6  
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部分认付partial acceptance   Z{]0jhUyNh