[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。   CNefk$/cR  
会计报表statement of account K<wFr-z  
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往来帐目account current L?j0t*do  
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现在往来帐||存款额current accout -dixiJ
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销货帐account sales 1oej<67PdJ  
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共同计算帐项joint account 8&G9 ?n`I5  
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未决帐项outstanding account AQUAQZc  
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贷方帐项credit account||creditor account dGYR  'x  
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借方帐项debit account||debtor account SG)Fk *1  
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应付帐||应付未付帐account payable xrPZy*Y,  
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应收帐||应收未收帐account receivable %xlpOR4  
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新交易||新帐new account ]ub"OsXC  
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未决帐||老帐old account -lhIL}mGf  
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现金帐cash account ^YLC{V  
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流水帐running account <a"(B*bBd  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account r%.k,FzGZY  
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杂项帐户sundry account =~+ WJN  
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详细帐单||明细表detail account %
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呆帐bad account m.K cTM%j  
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会计项目title of account .g8*K "  
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会计薄||帐薄account-book Iq+N0G<j  
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营业报告书||损益计算表account of budiness||business report c
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借贷细帐||交验帐account rendered n~ *|JJ*`  
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明细帐account stated uV 5uZ  
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与…银行开立一户头to open an account with :*Wq%Y=  
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与…银行建立交易to keep account with JIySe:p3  
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继续记帐to keep account ]}v]j`9m%  
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与…有交易to have an account with q}LDFsU  
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作成会计帐||有往来帐项to make out an account with }Fjbj5w0  
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清算||清理债务to make up an account I8bM-k):9R  
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清洁帐目||与…停止交易to close ones account with &e^;;<*w  
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结帐to close an account .!o]oM U/  
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清理未付款to ask an account||to demand an account H!IVbL`a{  
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结清差额to balance the account with |3]/CrR_  
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清算to settle an account||to liquidate an account||to square an account qX@e+&4P0  
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审查帐目||监查帐目to audit an account IhNX~Jg'^  
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检查帐目to examine an account LzU'6ah';5  
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转入A的帐户to charge the amount to As account T~E;@weR  
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以计帐方式付款to pay on account ?\Z pVL<>  
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代理某人||为某人on ones account||on account of one F*KQhH7Gf  
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为自己计算||独立帐目on ones own account x$d[Ovw-  
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由某人收益并负风险on ones account and risk||for ones account and risk LACrg  
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由某人负担for ones account||for account of one )E.AY  
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按某人指示||列入某人帐户by order and for account of one "&={E{pQ  
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列入5月份帐目for May account <W0(!<U  
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编入某中帐项下to pass to the account of||to place to the account of "pO
 
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寄出清算书to send in an account||to send in render an account 6,=Z4>  
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支票薄cheque book N*A*\B%{x'  
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支票陈票人cheque drawer E
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持票人cheque holder kqeEm{I  
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不记名支票cheque to bearer||bearer cheque Zz} o t  
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记名支票||认人支票cheque to order $ #!oejLD  
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到期支票antedated cheque )cH\i91  
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未到期支票postdated cheque I q|'#hs  

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保付支票certified cheque vEx'~_+a9  
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未获兑现支票，退票returned cheque #btz94/~O  
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横线支票crossed cheque YAXd   
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普通横线general crossing jW&*?6<  
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特别横线special crossing yPmo1|'X>d  
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空白支票blank cheque $/^Y(0  
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失效支票，过期支票stale cheque !43nL[]  
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普通支票open cheque X,3"4 SK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h<3bv&oI .  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jA8Bmwt;w  
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支票换现金||兑现to cash a cheque R:P),
 
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清理票款to clear a cheque DaH4
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque k'.cl^6Z8  
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支票上划线to cross a cheque  Dt5AG  
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开发支票to make out a cheque [)X(Qtk  
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签发支票，开立支票to draw a cheque||to issue a cheque

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透支支票to overdraw a cheque M$v\7vBgO!  
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背书支票to endorse a cheque Ye^#]%m  
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请付票款||清付票款to pay a cheque||to honour a cheque `)=sQ2P  
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支票退票to dishonour a cheque 4d `f?8vS  
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拒付支票to refuse a cheque 2zsDb'r  
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拒付支票to stop payment of a cheque  fs
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提示要求付款to present for payment rb.:(d)T  
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见票即付持票人payable to bearer c~Y g(  
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支付指定人payable to order UWgPQ%}  
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已过期||无效out of date||stale s|Vbc@t  
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请给出票人R/D||refer to drawer ,7Q b24A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8(@(G_skp  
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文字与数字不一致words and figures differ I!p[:.t7  
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支票 vcp[$-$QGJ  
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时间已过account closed $0~_)$i:  
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更改处应加盖印章alterations require initials *edhJUT  
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时间已过effects not cleared 4q`e<!MP)q  
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停止付款payment stopped $-BM`Zt0;  
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支票毁损cheque mutilated +Ft@S(IE  
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汇款||寄钱to remit||to send money 05[k@f$n  
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寄票供取款||支票支付to send a cheque for payment D"GQlR  
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寄款人a remitter t8z=R6zX  
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收款人a remittee Ab)X/g-I@  
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国外汇票foreign Bill :x@j)&  
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国内汇票inland Bill  Y.v. EZ  
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跟单汇票documentary bill ,7w[r<7  
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空头汇票accommodation bill dhmZ3~cW>  
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原始汇票original bill 7!%xJ!  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand jK9#. 0  
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…days after date||…days after date…日后付款 r q_0"A  
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…months after date||…months after date…月后付款 ;f+bIYQz  
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见票后…日付款…days after sight||…days sight ;@l5kdZx`  
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见票后…月付款…months after sight||…months sight i"J`$u  
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同组票据set of bills Y$&+2w,)H,  
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单张汇票sola of exchange||sole of exchange TZYz`l+v  
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远期汇票usance bill||bill at usance iX\]-_D  
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长期汇票long bill \GEf,%U<K  
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短期汇票short bill * j]"I=D  
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逾期汇票overdue bill [+4/ M3J%  
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宽限日期days of grace fA{t\   
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电汇telegraphic transfer （T.T） I' TprT  
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邮汇postal order||postal note （Am.）||post office order||money order L j>HZS$F  
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本票promissory note （P/N） lPO+dm  
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押汇负责书||押汇保证书letter of hypothecation .5K }R<  
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副保||抵押品||付属担保物collateral security S?K x:]  
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担保书trust receipt||letter of indemnity S&Szc0-|k  
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承兑||认付acceptance ~H~iKl}|7  
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单张承兑general acceptance |Ta-D++]'  
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有条件承兑qualified acceptance %
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附条件认付conditional acceptance c]1\88  
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部分认付partial acceptance   V N<omi+4