[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。   pSXEJ 2k  
会计报表statement of account /wlFD,+8  
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往来帐目account current :S#i9# aB  
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现在往来帐||存款额current accout IBDVFA  
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销货帐account sales CxkMhd8qz  
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共同计算帐项joint account Agz=8=S%  
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未决帐项outstanding account y%JF8R;n  
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贷方帐项credit account||creditor account o;E(Kj  
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借方帐项debit account||debtor account fG3wc l~  
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应付帐||应付未付帐account payable s* @QT8%  
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应收帐||应收未收帐account receivable tD865gi  
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新交易||新帐new account 5VuCU  
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未决帐||老帐old account *13g<#$  
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现金帐cash account /nwxuy  
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流水帐running account H^ESAs6  
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暂记帐||未定帐suspense account C3]
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过期帐||延滞帐overdue account||pastdue account `^?}s -H+  
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杂项帐户sundry account z ]'|nX  
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详细帐单||明细表detail account (N)r#"FV  
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呆帐bad account 3WQRN_  
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会计项目title of account 6 ,7/8  
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会计薄||帐薄account-book g(ZeFOn  
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营业报告书||损益计算表account of budiness||business report ;u4@iN}p  
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借贷细帐||交验帐account rendered "Nk=g~|  
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明细帐account stated 9}K(Q=
 
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与…银行开立一户头to open an account with MEdIw#P.}{  
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与…银行建立交易to keep account with ];d5X  
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继续记帐to keep account (hRgYwUa<  
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与…有交易to have an account with U5@TaGbx  
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作成会计帐||有往来帐项to make out an account with SoXX}<~E4  
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清算||清理债务to make up an account rw=UK`  
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清洁帐目||与…停止交易to close ones account with M<M#<kD  
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结帐to close an account e GqvnNv  
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清理未付款to ask an account||to demand an account j]ln :?\  
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结清差额to balance the account with :xAe<Pq  
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清算to settle an account||to liquidate an account||to square an account sBuq  
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审查帐目||监查帐目to audit an account *k@0:a(>  
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检查帐目to examine an account D"(3VIglq  
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转入A的帐户to charge the amount to As account i Ks,i9j  
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以计帐方式付款to pay on account ~D`oP/6  
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代理某人||为某人on ones account||on account of one d'x<F[`
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为自己计算||独立帐目on ones own account ~a8G 5M  
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由某人收益并负风险on ones account and risk||for ones account and risk x}8T[  
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由某人负担for ones account||for account of one <cfH'~  
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按某人指示||列入某人帐户by order and for account of one \,cKt_{ u  
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列入5月份帐目for May account f{ 4G  
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编入某中帐项下to pass to the account of||to place to the account of m5;[,He  
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寄出清算书to send in an account||to send in render an account xP/1@6]_Je  
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支票薄cheque book ;R|#a
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支票陈票人cheque drawer QB|fFj58u  
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持票人cheque holder ]pP2c[;  
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不记名支票cheque to bearer||bearer cheque cxJK>%84  
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记名支票||认人支票cheque to order V?J,ab$X#  
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到期支票antedated cheque -Tkd@  
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未到期支票postdated cheque jhbH6=f4]^  
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保付支票certified cheque v9`B.(Ru  
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未获兑现支票，退票returned cheque wJR i;fvi  
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横线支票crossed cheque }_/h~D9-T#  
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普通横线general crossing $,zM99  
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特别横线special crossing Hg_ XD,  
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空白支票blank cheque R/cq00g
 
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失效支票，过期支票stale cheque :9q^  
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普通支票open cheque Xt*%"7yTp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s:F+bG}|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _H<OfAO  
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支票换现金||兑现to cash a cheque slO9H6<  
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清理票款to clear a cheque !-nm7Q  
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保证兑现to certify a cheque TsW6w  
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填写支票数额to fill up a cheque >.~k?_Of  
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支票上划线to cross a cheque #|E. y^IC  
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开发支票to make out a cheque RW8u0 ?b  
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签发支票，开立支票to draw a cheque||to issue a cheque iqP0=(^m  
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透支支票to overdraw a cheque o!0a8i  
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背书支票to endorse a cheque !gQ(1u|r  
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请付票款||清付票款to pay a cheque||to honour a cheque >g=:01z9  
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支票退票to dishonour a cheque -8e
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拒付支票to refuse a cheque G&Sg.<hn  
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拒付支票to stop payment of a cheque EJY:C9W  
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提示要求付款to present for payment ).b+S>k  
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见票即付持票人payable to bearer a)b@en;v  
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支付指定人payable to order /2I("x]  
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已过期||无效out of date||stale ttrp|(  
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请给出票人R/D||refer to drawer cd#TKmh7re  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iqYc&}k,  
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文字与数字不一致words and figures differ /@e\I0P^  
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支票 t~`Ef  
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时间已过account closed @hv] [(<  
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更改处应加盖印章alterations require initials g(Nf.hko  
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时间已过effects not cleared A{vG@Pwc:  
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停止付款payment stopped WUWQ cJj  
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支票毁损cheque mutilated .O(UK4Mb  

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汇款||寄钱to remit||to send money wpvaTHo  
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寄票供取款||支票支付to send a cheque for payment \BDNF<_  
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寄款人a remitter O-k(5Zb  
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收款人a remittee dNR4h  
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国外汇票foreign Bill wRKGJ
  
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国内汇票inland Bill )}R0'QGd  
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跟单汇票documentary bill i^8Zp;O"f  
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空头汇票accommodation bill h)w<{/p(  
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原始汇票original bill C][`Dk\D{  
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改写||换新票据renewed bill J[9jNCq|  
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即期汇票sight bill||bill on demand 2$jY_{B+x  
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…days after date||…days after date…日后付款 
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…months after date||…months after date…月后付款 @sVBG']p  
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见票后…日付款…days after sight||…days sight @wpm
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见票后…月付款…months after sight||…months sight /({5x[  
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同组票据set of bills )xi|BqQz  
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单张汇票sola of exchange||sole of exchange Bs^W0K$uBO  
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远期汇票usance bill||bill at usance )]v vp{  
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长期汇票long bill D|OX]3~  
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短期汇票short bill MYLq2g\  
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逾期汇票overdue bill pS51fF9  
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宽限日期days of grace ?"J5~_U
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电汇telegraphic transfer （T.T） )KkA<O}f  
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邮汇postal order||postal note （Am.）||post office order||money order cLX~NPD/  
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本票promissory note （P/N） %WdAI,  
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押汇负责书||押汇保证书letter of hypothecation pZF`+642  
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副保||抵押品||付属担保物collateral security jg' 'T1)  
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担保书trust receipt||letter of indemnity -g_PJ.Hk  
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承兑||认付acceptance ;}WdxWw4  
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单张承兑general acceptance g/J ^YT!  
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有条件承兑qualified acceptance j8_WEjG  
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附条件认付conditional acceptance r^q@rL>   
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部分认付partial acceptance   <Pg4>