[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。   dy`~%lX?  
会计报表statement of account Q|G[9HBI  
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往来帐目account current 9DtSYd /  
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现在往来帐||存款额current accout Nq~ bO_-I  
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销货帐account sales Y2$%%@  
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共同计算帐项joint account )O&$-4gL'  
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未决帐项outstanding account 3> fuH'=  
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贷方帐项credit account||creditor account %Bo Jt-v  
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借方帐项debit account||debtor account D>1D
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应付帐||应付未付帐account payable <St`"H  
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应收帐||应收未收帐account receivable FJ[(dGKeE  
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新交易||新帐new account RcE%?2lD  
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未决帐||老帐old account :H87x?e[  
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现金帐cash account lV1|\~?4  
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流水帐running account
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暂记帐||未定帐suspense account ^q
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过期帐||延滞帐overdue account||pastdue account (/Mc
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杂项帐户sundry account pqe tYu  
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详细帐单||明细表detail account +EB##  
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呆帐bad account C/bttd  
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会计项目title of account xEBjf
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会计薄||帐薄account-book "Wm~\)t(  
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营业报告书||损益计算表account of budiness||business report asg>TOW  
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借贷细帐||交验帐account rendered RVfe}4Stm#  
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明细帐account stated V5B-S.i@  
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与…银行开立一户头to open an account with q3F5\6aN  
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与…银行建立交易to keep account with %K"%Qm=Tl  
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继续记帐to keep account KIo }Gd&  
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与…有交易to have an account with s w|:Z(`  
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作成会计帐||有往来帐项to make out an account with U$)Hhn|X  
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清算||清理债务to make up an account N@6OQ:,[F  
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清洁帐目||与…停止交易to close ones account with y[p$/$bgC5  
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结帐to close an account 5m^Hi}S_  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with +Cf0Y2*@hM  
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清算to settle an account||to liquidate an account||to square an account wKk 3)@il  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account 9jO`gWxV8*  
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转入A的帐户to charge the amount to As account V(;55ycr  
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以计帐方式付款to pay on account ,<@,gZru  
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代理某人||为某人on ones account||on account of one @[MO,J&h  
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为自己计算||独立帐目on ones own account tJ=3'?T_k  
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由某人收益并负风险on ones account and risk||for ones account and risk 4|[<e-W  
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由某人负担for ones account||for account of one Hm>-LOCcl  
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按某人指示||列入某人帐户by order and for account of one :qxm !P  
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列入5月份帐目for May account 5XDgs|8  
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编入某中帐项下to pass to the account of||to place to the account of F8;mYuA  
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寄出清算书to send in an account||to send in render an account >-b&v$  
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支票薄cheque book !x >,N%~  
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支票陈票人cheque drawer u^t$ cLIZ  
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持票人cheque holder 'r\ 4}Ik  
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不记名支票cheque to bearer||bearer cheque gljo;f:  
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记名支票||认人支票cheque to order S`0NPGn;@[  
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到期支票antedated cheque L_~8"I_  
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未到期支票postdated cheque "oR@JbdX  
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保付支票certified cheque zyFUl%  
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未获兑现支票，退票returned cheque ! \sMR  
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横线支票crossed cheque H;Ku w  
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普通横线general crossing j/KO|iNL2  
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特别横线special crossing u-
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空白支票blank cheque Dd,2;#_  
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失效支票，过期支票stale cheque 9t$]X>}  
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普通支票open cheque $n!K6fkX%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount />44]A<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;j%BK(5  
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支票换现金||兑现to cash a cheque gckI.[!b  
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清理票款to clear a cheque OI}cs2m  
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保证兑现to certify a cheque =]C]=  
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填写支票数额to fill up a cheque .iD*>M:W  
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支票上划线to cross a cheque C3NdE_E  
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开发支票to make out a cheque cWyW~Ek  
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签发支票，开立支票to draw a cheque||to issue a cheque jhbonuV_  
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透支支票to overdraw a cheque 6Htg5o|W  
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背书支票to endorse a cheque V'*~L\;pU  
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请付票款||清付票款to pay a cheque||to honour a cheque o6 E!IX+  
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支票退票to dishonour a cheque 4lhw3,5  
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拒付支票to refuse a cheque r}[7x]sP  
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拒付支票to stop payment of a cheque ^j-3av=  
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提示要求付款to present for payment U!U$x74D5  
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见票即付持票人payable to bearer {43>m)8+  
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支付指定人payable to order ,U(1NK8o  
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已过期||无效out of date||stale (?nCyHC%g  
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请给出票人R/D||refer to drawer S)DnPjN{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W.kM7z>G  
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文字与数字不一致words and figures differ S~|T4q(  
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支票 _4g.j  
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时间已过account closed 8@tV9+u  
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更改处应加盖印章alterations require initials 1')%`~  
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时间已过effects not cleared k?,1x
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停止付款payment stopped R~PA1wDZ  
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支票毁损cheque mutilated n^g|Ja  
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汇款||寄钱to remit||to send money Sn|BlXrey  
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寄票供取款||支票支付to send a cheque for payment H*r)Z90  
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寄款人a remitter $\X[@E S0  
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收款人a remittee CEX"D`  
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国外汇票foreign Bill nU7>uU  
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国内汇票inland Bill &L'Dqew,*  
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跟单汇票documentary bill xMTKf+7  
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空头汇票accommodation bill ]>=}*=  
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原始汇票original bill +BETF;0D  
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改写||换新票据renewed bill kmP]SO?tx  
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即期汇票sight bill||bill on demand "{@A5A  
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…days after date||…days after date…日后付款 ?XrQ53  
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…months after date||…months after date…月后付款 $rv8K j
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见票后…日付款…days after sight||…days sight RYQ<Zr$!  
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见票后…月付款…months after sight||…months sight +ga k#M"n\  
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同组票据set of bills ;RDh~EV  
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单张汇票sola of exchange||sole of exchange OK[T3/v,  
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远期汇票usance bill||bill at usance IHam4$~-  
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长期汇票long bill +giyX7BPJ  
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短期汇票short bill _"?.!  
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逾期汇票overdue bill e@Fo^#ImDx  
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宽限日期days of grace f[<m<I  
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电汇telegraphic transfer （T.T） 5b*M*e&=C  
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邮汇postal order||postal note （Am.）||post office order||money order qaY1xPWz"  
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本票promissory note （P/N） Q\^O64geD  
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押汇负责书||押汇保证书letter of hypothecation 'qZW,],5  
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副保||抵押品||付属担保物collateral security FG6h,7+  
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担保书trust receipt||letter of indemnity G9Y#kBr  
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承兑||认付acceptance Wr<j!>J6Ki  
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单张承兑general acceptance
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有条件承兑qualified acceptance k
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附条件认付conditional acceptance 3jGWkby0  
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部分认付partial acceptance   hWM< 0=