[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。   0: hv6Ge^  
会计报表statement of account eU%49 A  
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往来帐目account current a0sz$u  
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现在往来帐||存款额current accout %wOkp`1-  
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销货帐account sales a!:N C  
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共同计算帐项joint account #c@&mus  
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未决帐项outstanding account A[; deHg=  
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贷方帐项credit account||creditor account k B]`py!  
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借方帐项debit account||debtor account MBA?, |9Q#  
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应付帐||应付未付帐account payable xE?KJ  
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应收帐||应收未收帐account receivable Q+ 
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新交易||新帐new account ;Y*K!iFWH  
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未决帐||老帐old account ,jg #^47I  
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现金帐cash account F
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流水帐running account z U[pn)pe  
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暂记帐||未定帐suspense account %@a;q?/?Nd  
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过期帐||延滞帐overdue account||pastdue account qco'neR"z  
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杂项帐户sundry account 'W_NRt :  
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详细帐单||明细表detail account tB>!1}v  
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呆帐bad account D|ze0A@  
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会计项目title of account IwnDG;+Ap  
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会计薄||帐薄account-book a8T9=KY^  
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营业报告书||损益计算表account of budiness||business report i_*yS+Z;  
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借贷细帐||交验帐account rendered 3\m!  
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明细帐account stated g$GG o[_0  
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与…银行开立一户头to open an account with L-?ty@-i  
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与…银行建立交易to keep account with }TMO>eB'  
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继续记帐to keep account `:3nF'  
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与…有交易to have an account with afX|R  

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作成会计帐||有往来帐项to make out an account with M2c
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清算||清理债务to make up an account *ilh/Hd>  
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清洁帐目||与…停止交易to close ones account with >6Uc|D  
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结帐to close an account $`Gl XiV  
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清理未付款to ask an account||to demand an account +r"}@8/\1  
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结清差额to balance the account with q n-f&R  
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清算to settle an account||to liquidate an account||to square an account  b}NNkM  
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审查帐目||监查帐目to audit an account 0'6ai=W  
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检查帐目to examine an account LTS{[(%  
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转入A的帐户to charge the amount to As account kP$E+L  
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以计帐方式付款to pay on account 36{OE!,i  
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代理某人||为某人on ones account||on account of one b||usv[or  
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为自己计算||独立帐目on ones own account QWa@?BO2p  
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由某人收益并负风险on ones account and risk||for ones account and risk \E,2VM@6  
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由某人负担for ones account||for account of one '8zd]U  
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按某人指示||列入某人帐户by order and for account of one :(ql=+vDb4  
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列入5月份帐目for May account ;b65s9n^b  
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编入某中帐项下to pass to the account of||to place to the account of a]fFR~OY  
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寄出清算书to send in an account||to send in render an account =(hBgNH  
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支票薄cheque book sE&nEc   
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支票陈票人cheque drawer M887 Q'HSi  
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持票人cheque holder MOB4t|  
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不记名支票cheque to bearer||bearer cheque 6R^F^<<  
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记名支票||认人支票cheque to order D3aX\ NGP  
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到期支票antedated cheque j%3$ytf|p  
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未到期支票postdated cheque :T$}@& -  
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保付支票certified cheque 0y<9JvN$9  
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未获兑现支票，退票returned cheque v,ecNuy*d  
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横线支票crossed cheque jN{ k }  
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普通横线general crossing 9{nU\am!\  
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特别横线special crossing Z{(Gib~{N  
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空白支票blank cheque ; w%g*S  
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失效支票，过期支票stale cheque J.2B B
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普通支票open cheque `$ bQ8$+Ci  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UBM 8l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YA8/TFu<_  
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支票换现金||兑现to cash a cheque VasQ/  
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清理票款to clear a cheque Y=pRenV'  
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保证兑现to certify a cheque Z-U3TrSI  
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填写支票数额to fill up a cheque 2(D&jL  
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支票上划线to cross a cheque b[;3y/X  
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开发支票to make out a cheque Yu
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签发支票，开立支票to draw a cheque||to issue a cheque S 1Ji\  
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透支支票to overdraw a cheque ]}0+7Q  
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背书支票to endorse a cheque s{ j3F  
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请付票款||清付票款to pay a cheque||to honour a cheque WHF:>0B  
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支票退票to dishonour a cheque ]7"mt2Q=3  
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拒付支票to refuse a cheque ~yf5$~Z  
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拒付支票to stop payment of a cheque PwNLJj+%  
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提示要求付款to present for payment aH$*Ue@Q  
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见票即付持票人payable to bearer $S cjEG:6  
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支付指定人payable to order 42Ffx?Qmv  
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已过期||无效out of date||stale da^9Fb  
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请给出票人R/D||refer to drawer EX5kF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :{6[U=O  
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文字与数字不一致words and figures differ -T(V6&'Qi  
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支票 bcE DjLXq  
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时间已过account closed #sHP\|rA  
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更改处应加盖印章alterations require initials 1wM p3  
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时间已过effects not cleared m1hf[cg  
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停止付款payment stopped m4 (Fuu  
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支票毁损cheque mutilated / u{r5`4  
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汇款||寄钱to remit||to send money U|QDV16f  
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寄票供取款||支票支付to send a cheque for payment T_dd7Ym'8  
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寄款人a remitter |+bG~~~%j  
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收款人a remittee 1d"P) 3dQ  
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国外汇票foreign Bill dw|0K+-PH  
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国内汇票inland Bill 6>I.*Qt \l  
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跟单汇票documentary bill vo-{3]u#=  
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空头汇票accommodation bill >e;f{  
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原始汇票original bill B .mV\W  
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改写||换新票据renewed bill [ UJj*n  
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即期汇票sight bill||bill on demand @
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…days after date||…days after date…日后付款 G m! ]   
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…months after date||…months after date…月后付款  /GUuu  
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见票后…日付款…days after sight||…days sight [@Y q^.6t  
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见票后…月付款…months after sight||…months sight !++62Lf  
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同组票据set of bills iGLYM-  
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单张汇票sola of exchange||sole of exchange FaE orQ  
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远期汇票usance bill||bill at usance d|RmU/
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长期汇票long bill MPN=K|*  
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短期汇票short bill S=SncMO nE  
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逾期汇票overdue bill yuDd% 1k  
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宽限日期days of grace | V,jd  
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电汇telegraphic transfer （T.T） 6RQCKN)  
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邮汇postal order||postal note （Am.）||post office order||money order cG!2Iy~lA  
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本票promissory note （P/N） f?^Oy!1]  
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押汇负责书||押汇保证书letter of hypothecation lv_%  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity X8n/XG~_  
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承兑||认付acceptance @j2*.ee  
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单张承兑general acceptance +\[![r^P  
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有条件承兑qualified acceptance akc"}+-oX  
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附条件认付conditional acceptance lJ]\  
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部分认付partial acceptance   9eN2)a/