[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。   tp.qh]2c  
会计报表statement of account wo[W1?|s  
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往来帐目account current :!1B6Mc  
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现在往来帐||存款额current accout [JGa
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销货帐account sales (o\:rLZu  
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共同计算帐项joint account #TUsi,jG  
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未决帐项outstanding account 4kA/W0 VG  
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贷方帐项credit account||creditor account XTyn[n  
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借方帐项debit account||debtor account awXL}m[_!  
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应付帐||应付未付帐account payable 8@/]ki`>  
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应收帐||应收未收帐account receivable FQ?H%UcW  
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新交易||新帐new account ^?toTU   
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未决帐||老帐old account s i
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现金帐cash account H U$:x"AW  
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流水帐running account ygUvO3Z  
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暂记帐||未定帐suspense account kd 'qYh  
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过期帐||延滞帐overdue account||pastdue account v<tH 3I+  
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杂项帐户sundry account +tkd($//  

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详细帐单||明细表detail account ))G%C6-  
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呆帐bad account MJV&%E6{:{  
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会计项目title of account w69`vK  
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会计薄||帐薄account-book j^iH[pN] \  
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营业报告书||损益计算表account of budiness||business report kc|`VB8L  
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借贷细帐||交验帐account rendered |KU>+4 = @  
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明细帐account stated c !P9`l~MQ  
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与…银行开立一户头to open an account with W|D'S}J  
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与…银行建立交易to keep account with o0s+ roiD  
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继续记帐to keep account R*Pf
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与…有交易to have an account with (.%:Q0i1  
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作成会计帐||有往来帐项to make out an account with -U%wLkf|  
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清算||清理债务to make up an account OX|/yw8  
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清洁帐目||与…停止交易to close ones account with :Nc~rOC_  
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结帐to close an account JkQ4'$:  
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清理未付款to ask an account||to demand an account qx0J}6+NlU  
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结清差额to balance the account with l4;/[Q>Z  
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清算to settle an account||to liquidate an account||to square an account /=m=i%& #  
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审查帐目||监查帐目to audit an account 2{+\\.4Evk  
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检查帐目to examine an account "5K x]y8  
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转入A的帐户to charge the amount to As account &h4(lM  
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以计帐方式付款to pay on account !8l4H
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代理某人||为某人on ones account||on account of one ]MUuz'<
 
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为自己计算||独立帐目on ones own account X*%KR4`
 
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由某人收益并负风险on ones account and risk||for ones account and risk $stJ+uh  
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由某人负担for ones account||for account of one !30Dice  
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按某人指示||列入某人帐户by order and for account of one (MNbABZQ  
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列入5月份帐目for May account 9.1%T06$  
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编入某中帐项下to pass to the account of||to place to the account of oEKLuy  
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寄出清算书to send in an account||to send in render an account kS=OX5  
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支票薄cheque book a7OD%yQ  
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支票陈票人cheque drawer `sJkOEc`  
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持票人cheque holder 1(rH5z'F  
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不记名支票cheque to bearer||bearer cheque .xCO_7Rd  
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记名支票||认人支票cheque to order H
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到期支票antedated cheque (j}"1  
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未到期支票postdated cheque ldi'@
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保付支票certified cheque R;
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未获兑现支票，退票returned cheque gWgYZX  
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横线支票crossed cheque 2$=?;~  
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普通横线general crossing rc9 \  
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特别横线special crossing B.0(}@  
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空白支票blank cheque IWuR=I$t  
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失效支票，过期支票stale cheque pbR84g^p.S  
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普通支票open cheque 1MX:^L!
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mS&[<[x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G@ BrU q  
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支票换现金||兑现to cash a cheque FFK79e/5  
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清理票款to clear a cheque Xe:B*  
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保证兑现to certify a cheque v^H DR 3I  
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填写支票数额to fill up a cheque KFCuv15w,3  
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支票上划线to cross a cheque >"5^]o2?~l  
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开发支票to make out a cheque =_D82`
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签发支票，开立支票to draw a cheque||to issue a cheque ^$`xUKp`pn  
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透支支票to overdraw a cheque G5kM0vs6L  
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背书支票to endorse a cheque B.
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请付票款||清付票款to pay a cheque||to honour a cheque xQk]a1  
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支票退票to dishonour a cheque gupB8 .!  
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拒付支票to refuse a cheque e ! 6SJ7xC  
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拒付支票to stop payment of a cheque cx_[Y  
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提示要求付款to present for payment x +q"%9.c  
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见票即付持票人payable to bearer XG<^j}H{}  
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支付指定人payable to order nxsQDw\hy  
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已过期||无效out of date||stale SR*%-JbA  
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请给出票人R/D||refer to drawer ^n@iCr9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q[M7)-  
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文字与数字不一致words and figures differ C: kl/9M@  
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支票 hO;bnt%(  
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时间已过account closed D4 {gt\V  
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更改处应加盖印章alterations require initials 66p_d'U  
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时间已过effects not cleared X-:Ni_O\ty  
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停止付款payment stopped E OtrrfT&  
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支票毁损cheque mutilated g?`D8  
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汇款||寄钱to remit||to send money :vurU$
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寄票供取款||支票支付to send a cheque for payment Zr}`W\  
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寄款人a remitter ~{^A&#P  
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收款人a remittee v|{*y  
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国外汇票foreign Bill 2mU}"gf[  
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国内汇票inland Bill ,P auP~L  
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跟单汇票documentary bill 
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空头汇票accommodation bill q8kt_&Ij  
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原始汇票original bill gvcT_'  
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改写||换新票据renewed bill YmF`7W  
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即期汇票sight bill||bill on demand C{2UPG4x  
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…days after date||…days after date…日后付款 9R ugkGy  
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…months after date||…months after date…月后付款 2l\Oufer"  
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见票后…日付款…days after sight||…days sight v WhtClJ3  
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见票后…月付款…months after sight||…months sight DD~8:\QD  
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同组票据set of bills l|uN-{w  
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单张汇票sola of exchange||sole of exchange 
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远期汇票usance bill||bill at usance nKHyq\  
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长期汇票long bill Ybok[5  
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短期汇票short bill RWoa'lnu  
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逾期汇票overdue bill ( E0be.  
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宽限日期days of grace Q}m)Q('Rk  
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电汇telegraphic transfer （T.T） R_Z H+@O  
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邮汇postal order||postal note （Am.）||post office order||money order mk0rAN  
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本票promissory note （P/N） \ 6sp"KqP  
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押汇负责书||押汇保证书letter of hypothecation jLZ~9FXF2  
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副保||抵押品||付属担保物collateral security QR a>W/N  
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担保书trust receipt||letter of indemnity P/0n) Q  
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承兑||认付acceptance <G#JPt6  
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单张承兑general acceptance dx:],VB  
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有条件承兑qualified acceptance ;JDxl-~  
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附条件认付conditional acceptance DmPp&  
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部分认付partial acceptance   qifX7AXHr