[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。   I!Z`'1"  
会计报表statement of account Z\CvaX  
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往来帐目account current ct3i^,i  
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现在往来帐||存款额current accout gA(npsUHI  
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销货帐account sales V@`b7GM  
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共同计算帐项joint account 5eori8gr7  
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未决帐项outstanding account ZR}v_]l^  
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贷方帐项credit account||creditor account ML12 &E>  
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借方帐项debit account||debtor account ..8t1+S6]  
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应付帐||应付未付帐account payable _s^tL2Pc  
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应收帐||应收未收帐account receivable gGVt( ^  
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新交易||新帐new account 'r!!W0- K  
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未决帐||老帐old account 7T)y"PZ  
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现金帐cash account H2jypVs$2  
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流水帐running account #a}w&O";  
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暂记帐||未定帐suspense account  ,h^6y  
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过期帐||延滞帐overdue account||pastdue account LOkgeJuWv  
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杂项帐户sundry account Ms6;iW9  
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详细帐单||明细表detail account HHx:s2G  
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呆帐bad account ti+e U$  
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会计项目title of account @-)S*+8  
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会计薄||帐薄account-book l^R:W#*+U  
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营业报告书||损益计算表account of budiness||business report &G%AQpDW5  
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借贷细帐||交验帐account rendered ',hoe  
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明细帐account stated eJqx,W5MK]  
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与…银行开立一户头to open an account with gs1  
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与…银行建立交易to keep account with 4Ty?>'*|  
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继续记帐to keep account %+/v")8+?  
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与…有交易to have an account with ;Uch  
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作成会计帐||有往来帐项to make out an account with hK4ww"-  
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清算||清理债务to make up an account CNuE9|W(vI  
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清洁帐目||与…停止交易to close ones account with Nc6y]eGz  
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结帐to close an account $m>( kd1  
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清理未付款to ask an account||to demand an account s!0
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结清差额to balance the account with pkIQ,W{Ke  
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清算to settle an account||to liquidate an account||to square an account LUx'Dm"  
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审查帐目||监查帐目to audit an account wc6# C>=F  
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检查帐目to examine an account M;-FW5O't  
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转入A的帐户to charge the amount to As account ojWf]$^y}  
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以计帐方式付款to pay on account Q>=/u-  
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代理某人||为某人on ones account||on account of one + L5  
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为自己计算||独立帐目on ones own account )/v`k>E  
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由某人收益并负风险on ones account and risk||for ones account and risk Mb%[Qp60  
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由某人负担for ones account||for account of one BGT`) WP  
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按某人指示||列入某人帐户by order and for account of one Sj'.)nz>  
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列入5月份帐目for May account H: ;S1D  
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编入某中帐项下to pass to the account of||to place to the account of YP}r15P  
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寄出清算书to send in an account||to send in render an account w>#.id[k  
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支票薄cheque book BG@[m  
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支票陈票人cheque drawer {B\lk:"X  
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持票人cheque holder k v3V|  
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不记名支票cheque to bearer||bearer cheque ^cYt4NHXn  
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记名支票||认人支票cheque to order <3aW3i/jTc  
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到期支票antedated cheque 5},kXXN{+  
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未到期支票postdated cheque ,
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保付支票certified cheque ~f>km|Q{u  
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未获兑现支票，退票returned cheque #~88[i-6  
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横线支票crossed cheque
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普通横线general crossing 9gokTFoN  
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特别横线special crossing O(QJiS  
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空白支票blank cheque u?n{r  
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失效支票，过期支票stale cheque 0Bpix|mq  
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普通支票open cheque mT2Fn8yC1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #E( n  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i`1QR@11  
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支票换现金||兑现to cash a cheque tC dgtZm  
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清理票款to clear a cheque $iA`_H`W  
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保证兑现to certify a cheque Rz!E=1Y$  
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填写支票数额to fill up a cheque uz1t uX_  
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支票上划线to cross a cheque nO~TW  
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开发支票to make out a cheque <o_H]c->  
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签发支票，开立支票to draw a cheque||to issue a cheque TWC^M{e  
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透支支票to overdraw a cheque 3H%o TgWk  
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背书支票to endorse a cheque =J,aBp  
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请付票款||清付票款to pay a cheque||to honour a cheque 7:1c5F~M  
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支票退票to dishonour a cheque ?R0sY ?u  
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拒付支票to refuse a cheque h]<Ld9  
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拒付支票to stop payment of a cheque -\j}le6;c  
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提示要求付款to present for payment Ku_`F2Q  
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见票即付持票人payable to bearer =%|S$J  
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支付指定人payable to order LI?rz<H!D  
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已过期||无效out of date||stale QdG_zK>|e  
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请给出票人R/D||refer to drawer 6d,jR[JP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]xA;*b;|h  
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文字与数字不一致words and figures differ $
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支票 z:|4S@9  
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时间已过account closed $ W(m   
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更改处应加盖印章alterations require initials VLN=9  
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时间已过effects not cleared 7Cx%G/(  
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停止付款payment stopped Wj/.rG&tE  
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支票毁损cheque mutilated n!&DLB1z  
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汇款||寄钱to remit||to send money ITRv^IlF  
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寄票供取款||支票支付to send a cheque for payment j{IAZs#@>  
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寄款人a remitter !!b5vzyve  
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收款人a remittee LXG,IG  
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国外汇票foreign Bill H ZIJKk(  
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国内汇票inland Bill Di<KRg1W]}  
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跟单汇票documentary bill 8=FP92X  
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空头汇票accommodation bill aIpD f| ~  
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原始汇票original bill u{,e8. Z  
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改写||换新票据renewed bill !krbGpTVH  
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即期汇票sight bill||bill on demand {O*WLZ{0  
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…days after date||…days after date…日后付款 +u#;k!B/>  
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…months after date||…months after date…月后付款 5m!FtHvm1  
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见票后…日付款…days after sight||…days sight UM(tM9  
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见票后…月付款…months after sight||…months sight cH?j@-pY  
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同组票据set of bills Q0i.gEwe  
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单张汇票sola of exchange||sole of exchange ATp7:Q  
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远期汇票usance bill||bill at usance 1O>wXq7q  
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长期汇票long bill IugYlt  
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短期汇票short bill mD{<Lp=  
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逾期汇票overdue bill Dj}n!M`2I  
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宽限日期days of grace _-eF &D  
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电汇telegraphic transfer （T.T） 7cV9xIe^  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） )nmLgsg  
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押汇负责书||押汇保证书letter of hypothecation _i{$5JJ+K2  
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副保||抵押品||付属担保物collateral security 2g5Ft  
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担保书trust receipt||letter of indemnity ],CJSA!5F  
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承兑||认付acceptance 37GJ}%Qs  
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单张承兑general acceptance ,0+%ji^V  
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有条件承兑qualified acceptance V#8]io  
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附条件认付conditional acceptance AffVah2o:  
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部分认付partial acceptance   F7$x5h@