[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。   u\Q**m2XP  
会计报表statement of account }(IDPa
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往来帐目account current 03\8e?$  
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现在往来帐||存款额current accout :u+#:8u  
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销货帐account sales UoT}m^ G  
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共同计算帐项joint account L 'Rapu  
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未决帐项outstanding account 70(?X/5#  
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贷方帐项credit account||creditor account glIIJ5d|,  
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借方帐项debit account||debtor account xGk4KcxKs  
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应付帐||应付未付帐account payable W4Q]<<6&  
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应收帐||应收未收帐account receivable
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新交易||新帐new account IQv>{h}  
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未决帐||老帐old account "V2$g  
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现金帐cash account E
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流水帐running account pQ8+T|0x  
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暂记帐||未定帐suspense account 1A`";E&  

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过期帐||延滞帐overdue account||pastdue account t68RWzqiG[  
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杂项帐户sundry account "-%H</  
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详细帐单||明细表detail account -}o;Y)  
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呆帐bad account UtN>6$u  
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会计项目title of account ,vPF=wq  
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会计薄||帐薄account-book / jD'o>  
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营业报告书||损益计算表account of budiness||business report ZI7<E  
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借贷细帐||交验帐account rendered 'Nh^SbD+_|  
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明细帐account stated -bwl~3ZTi  
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与…银行开立一户头to open an account with RulI zv  
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与…银行建立交易to keep account with ArY'NE\Htt  
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继续记帐to keep account [C$ 0HW  
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与…有交易to have an account with y_6HQ:  
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作成会计帐||有往来帐项to make out an account with ' vwBG=9C  
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清算||清理债务to make up an account :O7J9K|  
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清洁帐目||与…停止交易to close ones account with DCj!m<Y&  
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结帐to close an account 1 !sYd@iD@  
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清理未付款to ask an account||to demand an account ps2C8;zT  
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结清差额to balance the account with FW2} 9#R  
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清算to settle an account||to liquidate an account||to square an account u%FA.  
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审查帐目||监查帐目to audit an account /O9z-!Jz  
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检查帐目to examine an account Ae"B]Cxb_X  
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转入A的帐户to charge the amount to As account 8O ]$)E  
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以计帐方式付款to pay on account ;*8$BuD  
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代理某人||为某人on ones account||on account of one y@F{pr+dA  
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为自己计算||独立帐目on ones own account L9T|*?||  
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由某人收益并负风险on ones account and risk||for ones account and risk \j4TDCs_[  
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由某人负担for ones account||for account of one T{Av[>M  
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按某人指示||列入某人帐户by order and for account of one Uo# Pe@ieQ  
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列入5月份帐目for May account Mp}U>+
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编入某中帐项下to pass to the account of||to place to the account of q>t#5Z81  
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寄出清算书to send in an account||to send in render an account r3'0{Nn+  
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支票薄cheque book n&Bg pt~  
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支票陈票人cheque drawer  _->d41  
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持票人cheque holder PY[nnoF"|  
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不记名支票cheque to bearer||bearer cheque -e(e;e  
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记名支票||认人支票cheque to order NYw>Z>TD8c  
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到期支票antedated cheque A` 71LV%  
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未到期支票postdated cheque u.;l=tzz  
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保付支票certified cheque s5h}MXIXw  
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未获兑现支票，退票returned cheque ,R.rxoO  
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横线支票crossed cheque `R;i1/  
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普通横线general crossing S4\a"WYg  
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特别横线special crossing /k8I6  
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空白支票blank cheque Q3Pu<j}Y  
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失效支票，过期支票stale cheque  9u^M{6  
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普通支票open cheque 3CgID6[Sy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6#7hMQ0&;O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #B<EMGH  
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支票换现金||兑现to cash a cheque u8T@W}FX  
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清理票款to clear a cheque PQDLbSe)\  
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保证兑现to certify a cheque /1MmOB  
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填写支票数额to fill up a cheque UB.1xcI  
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支票上划线to cross a cheque Up{[baWF  
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开发支票to make out a cheque 6@s!J8!  
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签发支票，开立支票to draw a cheque||to issue a cheque  !BsQJ_H  
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透支支票to overdraw a cheque g}s$s}  
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背书支票to endorse a cheque itg_+%^R  
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请付票款||清付票款to pay a cheque||to honour a cheque f' ?/P~[  
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支票退票to dishonour a cheque VHxBs  
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拒付支票to refuse a cheque W:_-I4q~
 
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拒付支票to stop payment of a cheque \rS*\g:i  
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提示要求付款to present for payment ?{ N,&d  
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见票即付持票人payable to bearer h} `v0E  
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支付指定人payable to order '^UHY[mX8  
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已过期||无效out of date||stale lq-KM
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请给出票人R/D||refer to drawer k+J%o%* <  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c,a8#Og  
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文字与数字不一致words and figures differ L^JU{\C  
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支票 ),x0G*oebj  
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时间已过account closed 3~`P8 9  
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更改处应加盖印章alterations require initials A[l )>:  
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时间已过effects not cleared -HF?1c  
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停止付款payment stopped O~5t[  
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支票毁损cheque mutilated <-1:o*8:}  
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汇款||寄钱to remit||to send money }1 O"?6  
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寄票供取款||支票支付to send a cheque for payment z?DCQ  
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寄款人a remitter 2*sTU  
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收款人a remittee _)j\ b  
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国外汇票foreign Bill XVNJK-B  
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国内汇票inland Bill @tSB^&jUWu  
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跟单汇票documentary bill e;v"d!H/  
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空头汇票accommodation bill vVMoCG"f  
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原始汇票original bill sPc}hG+N  
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改写||换新票据renewed bill .(/HUQn  
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即期汇票sight bill||bill on demand PCwc=  
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…days after date||…days after date…日后付款 [*u\S  
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…months after date||…months after date…月后付款 8g:VfzaHu  
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见票后…日付款…days after sight||…days sight Xl1%c7r.1  
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见票后…月付款…months after sight||…months sight .h4NG4FIF  
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同组票据set of bills rRe^7xGe7  
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单张汇票sola of exchange||sole of exchange 4pMp@b  
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远期汇票usance bill||bill at usance 8pf]M&  
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长期汇票long bill 1`|Z8Jpocj  
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短期汇票short bill L'a+1O1q&i  
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逾期汇票overdue bill _vb'3~'S  
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宽限日期days of grace ,]ySBAO  
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电汇telegraphic transfer （T.T） xMQ>,nZ  
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邮汇postal order||postal note （Am.）||post office order||money order Z~h6^h   
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本票promissory note （P/N） At<MY`ka  
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押汇负责书||押汇保证书letter of hypothecation E0VAhN3G\  
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副保||抵押品||付属担保物collateral security B*}]'  
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担保书trust receipt||letter of indemnity jyF*JQjK4  
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承兑||认付acceptance 3mYW]  
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单张承兑general acceptance _2`b$/)-  
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有条件承兑qualified acceptance Xl2g Hh  
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附条件认付conditional acceptance t {1 [Ip  
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部分认付partial acceptance   Hci>q`p#