[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。   7S?4XyU/o  
会计报表statement of account `rf_7  
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往来帐目account current 31/Edd"]  
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现在往来帐||存款额current accout um9_ru~  
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销货帐account sales 7Hm3;P.  
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共同计算帐项joint account J~#;<e{\"  
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未决帐项outstanding account ANgw"&&>(  
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贷方帐项credit account||creditor account *4V=z#  
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借方帐项debit account||debtor account }Hn/I,/  
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应付帐||应付未付帐account payable V{JAB]?^  
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应收帐||应收未收帐account receivable Rz.?i+  
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新交易||新帐new account %mZ{4<7  
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未决帐||老帐old account 8O38#{[S  
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现金帐cash account 1;{Rhu7* k  
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流水帐running account gXjV?"^kUl  
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暂记帐||未定帐suspense account q#s,-uu  
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过期帐||延滞帐overdue account||pastdue account B#M5}QT|2  
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杂项帐户sundry account IyPwP*A  
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详细帐单||明细表detail account & 9<+; */  
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呆帐bad account H XmS|PX  
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会计项目title of account F~P%AjAx'  
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会计薄||帐薄account-book <?@NRFTe  
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营业报告书||损益计算表account of budiness||business report {$wjO7Glp  
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借贷细帐||交验帐account rendered ]VD|xm:kj  
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明细帐account stated #N`~xZ|$  
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与…银行开立一户头to open an account with Y4v|ko`l%  
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与…银行建立交易to keep account with K5x
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继续记帐to keep account PEW=@xj2y  
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与…有交易to have an account with Kq;8=xP[  
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作成会计帐||有往来帐项to make out an account with  OHhsP}/  
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清算||清理债务to make up an account a_'2V;  
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清洁帐目||与…停止交易to close ones account with k\NMy#]Zt  
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结帐to close an account V7Ek-2M  
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清理未付款to ask an account||to demand an account (q(~de  
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结清差额to balance the account with Fd[z Dz  
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清算to settle an account||to liquidate an account||to square an account {l
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审查帐目||监查帐目to audit an account Is{KN!Hw  
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检查帐目to examine an account b"#WxgaF  
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转入A的帐户to charge the amount to As account er!DYv  
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以计帐方式付款to pay on account =[@zF9  
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代理某人||为某人on ones account||on account of one S&b*rA02zp  
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为自己计算||独立帐目on ones own account |ayVjqJ*  
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由某人收益并负风险on ones account and risk||for ones account and risk 2E)wpgUc?e  
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由某人负担for ones account||for account of one N#DYJ-~*  
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按某人指示||列入某人帐户by order and for account of one SVB\  
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列入5月份帐目for May account 6u7?dG'4  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account }7 c[Q($K  
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支票薄cheque book 8_tK4Pw
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支票陈票人cheque drawer elFtBnL'  
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持票人cheque holder ^k#P5oV  
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不记名支票cheque to bearer||bearer cheque NwG= <U*  
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记名支票||认人支票cheque to order  w$`5g  
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到期支票antedated cheque 4y'OMRy  
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未到期支票postdated cheque Jh?dw3Ai^  
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保付支票certified cheque dnb)/  
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未获兑现支票，退票returned cheque $a"n1ou  
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横线支票crossed cheque `P8Vh+7u  
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普通横线general crossing Ie`13 L2  
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特别横线special crossing %JHGiCv|  
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空白支票blank cheque |*'cF-lp6v  
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失效支票，过期支票stale cheque Y<Xz wro0  
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普通支票open cheque ]) rrG/3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sZL#xZ5 Df  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ju3*lk/j-  
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支票换现金||兑现to cash a cheque t0nI('LX,  
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清理票款to clear a cheque f~ dd3m('  
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保证兑现to certify a cheque E2"q3_,,  
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填写支票数额to fill up a cheque u)V#S:9]  
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支票上划线to cross a cheque zD(`B+  
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开发支票to make out a cheque tX@_fYb  
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签发支票，开立支票to draw a cheque||to issue a cheque PC[c/CoD  
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透支支票to overdraw a cheque Pp|*J^U 4  
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背书支票to endorse a cheque (vB<%l.&  
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请付票款||清付票款to pay a cheque||to honour a cheque BWM YpZom  
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支票退票to dishonour a cheque :{ur{m5bX  
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拒付支票to refuse a cheque ]miy/V }5  
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拒付支票to stop payment of a cheque 9{$<0,?  
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提示要求付款to present for payment }4{fQ`HT  
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见票即付持票人payable to bearer )6w}<W*1E  
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支付指定人payable to order ~\cO"(y5:O  
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已过期||无效out of date||stale E%'~'[Q
 
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请给出票人R/D||refer to drawer +E;2d-x*p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^47PLLRP  
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文字与数字不一致words and figures differ xxm%u9@s  
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支票 N~?{UOZd  
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时间已过account closed _6k*'aT~FK  
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更改处应加盖印章alterations require initials AWjm~D-?  
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时间已过effects not cleared rFZrYm  
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停止付款payment stopped DS2)@  
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支票毁损cheque mutilated #"ftI7=42  
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汇款||寄钱to remit||to send money ~aXqU#8  
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寄票供取款||支票支付to send a cheque for payment %Td )0Lqp  
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寄款人a remitter K?4FT$9G  
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收款人a remittee !$g+F(:(c  
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国外汇票foreign Bill Y e+Ay  
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国内汇票inland Bill #Y
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跟单汇票documentary bill `*\{.;,]#  
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空头汇票accommodation bill O!W d5Y  
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原始汇票original bill ~"!a9GZ  
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改写||换新票据renewed bill h7;bclU  
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即期汇票sight bill||bill on demand PK&2h,Cu+  
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…days after date||…days after date…日后付款 /.=r>a}l  
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…months after date||…months after date…月后付款 !Zbesp KZ  
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见票后…日付款…days after sight||…days sight nDlO5 pe"d  

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见票后…月付款…months after sight||…months sight *+8%kn`c  
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同组票据set of bills G5{Ot>;*%  
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单张汇票sola of exchange||sole of exchange cD{8|B*  
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远期汇票usance bill||bill at usance _2jw,WKr  
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长期汇票long bill IMad$AKc  
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短期汇票short bill =w<VT%  
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逾期汇票overdue bill (5;D7zdA  
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宽限日期days of grace 5 R*lVUix  
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电汇telegraphic transfer （T.T） IT1PPm  
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邮汇postal order||postal note （Am.）||post office order||money order S+FQa7k  
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本票promissory note （P/N） <bdyAUeFw  
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押汇负责书||押汇保证书letter of hypothecation ]xR4->eix  
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副保||抵押品||付属担保物collateral security ycjJbL(.  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance s$3`X(Pn  
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单张承兑general acceptance ru(J5+H  
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有条件承兑qualified acceptance (+x]#
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附条件认付conditional acceptance {,F/KL^u  
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部分认付partial acceptance   /4H[4m]I