[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。   l_tr,3_w  
会计报表statement of account Fm}#KE0  
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往来帐目account current  PI_MSiYQ  
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现在往来帐||存款额current accout f P'qUN  
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销货帐account sales A[lbBR  
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共同计算帐项joint account U9k;)fK  
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未决帐项outstanding account TG4?"0`I5  
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贷方帐项credit account||creditor account kA3nhBH  
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借方帐项debit account||debtor account n^F:p*)Q%  

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应付帐||应付未付帐account payable R^8L^8EL  
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应收帐||应收未收帐account receivable @JJ,$?  
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新交易||新帐new account <}e2\x  
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未决帐||老帐old account h)S223[  
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现金帐cash account M0Eq 7:Ba  
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流水帐running account xd[GJ;xvs  
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暂记帐||未定帐suspense account ZR |)+W;  
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过期帐||延滞帐overdue account||pastdue account \}CQo0v  
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杂项帐户sundry account jC<1bf$K  
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详细帐单||明细表detail account =m<; Jx5  
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呆帐bad account f?KHp |  
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会计项目title of account !Q-h#']~L  
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会计薄||帐薄account-book h$F.(NIYe  
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营业报告书||损益计算表account of budiness||business report 4r'QP .h  
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借贷细帐||交验帐account rendered hxwo<wEg  
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明细帐account stated L5 +X&  
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与…银行开立一户头to open an account with 79DzrLu  
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与…银行建立交易to keep account with bc+~g>o  
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继续记帐to keep account \&{a/e2:S  
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与…有交易to have an account with w^AY= Fc  
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作成会计帐||有往来帐项to make out an account with @3^D [  
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清算||清理债务to make up an account uwL^Tq}Yh  
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清洁帐目||与…停止交易to close ones account with Wz8MV -D  
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结帐to close an account jkQ%b.a  
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清理未付款to ask an account||to demand an account s~z~9#G(6  
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结清差额to balance the account with s|`ZV^R  
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清算to settle an account||to liquidate an account||to square an account mTj?W$+r  
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审查帐目||监查帐目to audit an account Z!& u_  
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检查帐目to examine an account anzt;V.;Y  
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转入A的帐户to charge the amount to As account \) FFV-k5  
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以计帐方式付款to pay on account 4lF(..Ix  
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代理某人||为某人on ones account||on account of one @}<b42  
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为自己计算||独立帐目on ones own account Bnfp _SM  
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由某人收益并负风险on ones account and risk||for ones account and risk @OGHS}-\  
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由某人负担for ones account||for account of one =#>F' A  
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按某人指示||列入某人帐户by order and for account of one eUVhNg  
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列入5月份帐目for May account +pY--5t  
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编入某中帐项下to pass to the account of||to place to the account of gLK_b; :  
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寄出清算书to send in an account||to send in render an account -R-yr.$j*  
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支票薄cheque book y#{v\h Cz  
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支票陈票人cheque drawer )?;+<,  
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持票人cheque holder O_ d[{e=5`  
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不记名支票cheque to bearer||bearer cheque PY MofQaZ  
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记名支票||认人支票cheque to order -sxu7I  
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到期支票antedated cheque q.bxnta"  
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未到期支票postdated cheque j@R"AP}  
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保付支票certified cheque  Dn#^-,H  
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未获兑现支票，退票returned cheque e F)my  
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横线支票crossed cheque W[:CCCDL  
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普通横线general crossing +~"(Wooi  
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特别横线special crossing DWS#q|j`"  
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空白支票blank cheque f!F5d1N  
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失效支票，过期支票stale cheque ux~=}{tz
  
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普通支票open cheque }tL]EW^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `A#0If  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'e_e*.z3  
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支票换现金||兑现to cash a cheque }a;H2&bu  
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清理票款to clear a cheque }$[@*  
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保证兑现to certify a cheque B6@q `Bmw.  
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填写支票数额to fill up a cheque U2LD_-HZ  
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支票上划线to cross a cheque NwdrJw9  
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开发支票to make out a cheque ~0[(-4MA  
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签发支票，开立支票to draw a cheque||to issue a cheque + )z5ai0m  
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透支支票to overdraw a cheque ^IyYck'y+  
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背书支票to endorse a cheque _q}Cnp5  
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请付票款||清付票款to pay a cheque||to honour a cheque j9yOkaVEg  
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支票退票to dishonour a cheque hS*&p0YV~M  
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拒付支票to refuse a cheque ExN$J  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment ]N;nq  
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见票即付持票人payable to bearer ,qo^G0XO  
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支付指定人payable to order H+-x.l`  
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已过期||无效out of date||stale + !"YC  
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请给出票人R/D||refer to drawer :-lq Yd5^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zUDXkG*Lv  
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文字与数字不一致words and figures differ 8a]g>g  
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支票 n/ :#:  
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时间已过account closed FGie*t  
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更改处应加盖印章alterations require initials 0UW_ Pbh6  
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时间已过effects not cleared QVkji7)ZT  
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停止付款payment stopped "PWGtM:L8Y  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money !>ZBb\EyK  
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寄票供取款||支票支付to send a cheque for payment q4Bw5
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寄款人a remitter Z%LS{o~LK.  
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收款人a remittee ^_V0irv  
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国外汇票foreign Bill y!
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国内汇票inland Bill Y*Ay=@z=y  
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跟单汇票documentary bill )+hJi/g  
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空头汇票accommodation bill Xt:j~cVA  
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原始汇票original bill >b#CR/^z  
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改写||换新票据renewed bill 4DP< )KX  
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即期汇票sight bill||bill on demand qPUACuF'  
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…days after date||…days after date…日后付款 BVH)!]m0  
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…months after date||…months after date…月后付款 '&gUAt  
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见票后…日付款…days after sight||…days sight }095U(@  
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见票后…月付款…months after sight||…months sight &@2`_%QtA  
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同组票据set of bills G&M)n*o  
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单张汇票sola of exchange||sole of exchange bOV]!)o  
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远期汇票usance bill||bill at usance 9~iDL|0'~  
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长期汇票long bill REk^pZ3B  
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短期汇票short bill N$T zxs  
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逾期汇票overdue bill  Zzr  
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宽限日期days of grace g
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电汇telegraphic transfer （T.T） bGB5]%v,  
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邮汇postal order||postal note （Am.）||post office order||money order S?~/ V]  
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本票promissory note （P/N） Lez]{%+.`[  
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押汇负责书||押汇保证书letter of hypothecation _eaK:EW  
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副保||抵押品||付属担保物collateral security hB]<li)"C
 
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担保书trust receipt||letter of indemnity )7N$lY<
 
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承兑||认付acceptance =Xb:.  
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单张承兑general acceptance Cqw`K P  
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有条件承兑qualified acceptance A)o%\j  
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附条件认付conditional acceptance %0Ke4
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部分认付partial acceptance   N< 7