[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。   $F`jM/B6  
会计报表statement of account k2"Z:\?z  
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往来帐目account current 959&I0=g"  
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现在往来帐||存款额current accout ;mu9;ixZ  
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销货帐account sales \vs,$h  
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共同计算帐项joint account WhMr'l/e  
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未决帐项outstanding account Yi1_oe  
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贷方帐项credit account||creditor account BBm.;=8@ ^  
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借方帐项debit account||debtor account jX$TiG  
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应付帐||应付未付帐account payable 57'=Qz52  
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应收帐||应收未收帐account receivable 4d)w2t?H%  
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新交易||新帐new account +[V[{n  
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未决帐||老帐old account 0|nvi=4~e|  
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现金帐cash account l7Y^C1hM
 
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流水帐running account sTU]ntoQqR  
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暂记帐||未定帐suspense account eC%.xu^  
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过期帐||延滞帐overdue account||pastdue account }r3, fH  
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杂项帐户sundry account m1a0uEA G  
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详细帐单||明细表detail account 1 h|cr_  
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呆帐bad account JXUnhjB,B  
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会计项目title of account .q i$X!0  
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会计薄||帐薄account-book c!T^JZBb  
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营业报告书||损益计算表account of budiness||business report cEnkt=  
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借贷细帐||交验帐account rendered kX
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明细帐account stated
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与…银行开立一户头to open an account with J0a]Wz %  
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与…银行建立交易to keep account with U8]L3&~  
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继续记帐to keep account [6K2V:6:  
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与…有交易to have an account with k^Zpb&`Hx  
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作成会计帐||有往来帐项to make out an account with /D`M?nD7  
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清算||清理债务to make up an account hE\,4c1  
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清洁帐目||与…停止交易to close ones account with z{d],M  
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结帐to close an account E}lU?U5i  
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清理未付款to ask an account||to demand an account ?u"(^93f  
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结清差额to balance the account with AJ2Xq*
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清算to settle an account||to liquidate an account||to square an account EAF<PMb  
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审查帐目||监查帐目to audit an account CEc& G  
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检查帐目to examine an account ^c< <I-o|  
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转入A的帐户to charge the amount to As account Ptzha?}OZ  
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以计帐方式付款to pay on account n]ar\f  
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代理某人||为某人on ones account||on account of one wz.Il-sm  
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为自己计算||独立帐目on ones own account TmKO/N@}  
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由某人收益并负风险on ones account and risk||for ones account and risk BRQ9kK20  
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由某人负担for ones account||for account of one GK95=?f~8;  
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按某人指示||列入某人帐户by order and for account of one >m}.}g8  
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列入5月份帐目for May account Zx}=c4I(y  
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编入某中帐项下to pass to the account of||to place to the account of 6 Y&OG>_\  
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寄出清算书to send in an account||to send in render an account jt3s;U*  
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支票薄cheque book &`@,mUi{Ac  
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支票陈票人cheque drawer (d#?\  
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持票人cheque holder >/e#Z h  
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不记名支票cheque to bearer||bearer cheque ((.PPOdJV  
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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 !Toq~,a8?  
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未到期支票postdated cheque '?3Hy|}  
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保付支票certified cheque W!IK>IW"  
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未获兑现支票，退票returned cheque dR$P-V\y`%  
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横线支票crossed cheque $#t&W&  
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普通横线general crossing Bljh'Qp>C  
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特别横线special crossing o &Nr5S  
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空白支票blank cheque )Xg#x:  
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失效支票，过期支票stale cheque N18Zsdrp  
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普通支票open cheque *Ru Uf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J+z0,N[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u
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支票换现金||兑现to cash a cheque N2~DxVJ5cT  
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清理票款to clear a cheque MNJ$/l)h  
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保证兑现to certify a cheque 5ue{&z @T  
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填写支票数额to fill up a cheque ]2Lwd@  
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支票上划线to cross a cheque e'7!aysj  
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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 o1kLT@VCl  
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透支支票to overdraw a cheque `Jz"rh-M  
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背书支票to endorse a cheque KZ<
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请付票款||清付票款to pay a cheque||to honour a cheque ], ' n!:>  
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支票退票to dishonour a cheque g!aM-B
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拒付支票to refuse a cheque 9-)oA+$  
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拒付支票to stop payment of a cheque hv7!x=?8  
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提示要求付款to present for payment .F}ZP0THnZ  
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见票即付持票人payable to bearer DhkzVp_  
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支付指定人payable to order }%_x T  
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已过期||无效out of date||stale jcFh2  
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请给出票人R/D||refer to drawer mNm 8I8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BI,K?D&W-  
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文字与数字不一致words and figures differ ~SP.&>Q>  
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支票 9= \bS6w*  
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时间已过account closed 9?bfZF4A=  
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更改处应加盖印章alterations require initials lb`P9mbr+  
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时间已过effects not cleared 4 lJ@qhV  
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停止付款payment stopped zO9|s}J8q  
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支票毁损cheque mutilated I?s)^'  
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汇款||寄钱to remit||to send money -H'_%~OV(  
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寄票供取款||支票支付to send a cheque for payment c<DsCz
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寄款人a remitter 7+#^:;19`  
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收款人a remittee zd>[uIOR  
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国外汇票foreign Bill j4ypXPY``!  
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国内汇票inland Bill 3(E"$Se,f  
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跟单汇票documentary bill @T?:[nPf&F  
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空头汇票accommodation bill E I)Pfx"0  
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原始汇票original bill #
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改写||换新票据renewed bill T>kJB.V:oQ  
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即期汇票sight bill||bill on demand #++MoW}'g  
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…days after date||…days after date…日后付款 :9_K@f?n  
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…months after date||…months after date…月后付款 PKwHq<vAsB  
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见票后…日付款…days after sight||…days sight <IK8Uc
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见票后…月付款…months after sight||…months sight |+cyb<(V J  
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同组票据set of bills N@?Fpmu/k  
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单张汇票sola of exchange||sole of exchange <3Co/.VQd  
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远期汇票usance bill||bill at usance !<((@*zU  
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长期汇票long bill Ct$e`H!;  
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短期汇票short bill 4=*VXM/  
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逾期汇票overdue bill J--9VlC'  
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宽限日期days of grace Z3~$"V*ZB{  
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电汇telegraphic transfer （T.T） i7mT<w>?  
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邮汇postal order||postal note （Am.）||post office order||money order 3xp%o5K  
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本票promissory note （P/N） EoIP#Cnd1  
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押汇负责书||押汇保证书letter of hypothecation /".+OpL  
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副保||抵押品||付属担保物collateral security Z+(V'e;  
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担保书trust receipt||letter of indemnity Do=*bZ;A  
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承兑||认付acceptance `5=0f}E  
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单张承兑general acceptance l{\~I  
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有条件承兑qualified acceptance CsQ}eW8uEf  
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附条件认付conditional acceptance O5{ >k  
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部分认付partial acceptance   .px*.e s