[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。   g%Th_=qy  
会计报表statement of account kJVM3F%  
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往来帐目account current |% la  
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现在往来帐||存款额current accout Hz8Jgp  
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销货帐account sales iT)2 ?I6!  
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共同计算帐项joint account S5YDS|K  
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未决帐项outstanding account b{9HooQ{  
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贷方帐项credit account||creditor account O sHk AI  
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借方帐项debit account||debtor account >Gw%r1)  
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应付帐||应付未付帐account payable D8<0zxc=(  
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应收帐||应收未收帐account receivable v/4X[6(  
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新交易||新帐new account ~Krg8s!F&  
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未决帐||老帐old account Hme@9(zD.  
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现金帐cash account (p#;6Xhf  
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流水帐running account ES2d9/]p-  
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暂记帐||未定帐suspense account 83O^e&Bt  
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过期帐||延滞帐overdue account||pastdue account 30T:* I|  
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杂项帐户sundry account ]jT[dX|?  
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详细帐单||明细表detail account Fw8X$SE"  
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呆帐bad account nR|u
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会计项目title of account A`ertSlbhe  
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会计薄||帐薄account-book 9p0HFri[  
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营业报告书||损益计算表account of budiness||business report Ia>th\_&  
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借贷细帐||交验帐account rendered n;
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明细帐account stated /)OO)B-r  
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与…银行开立一户头to open an account with ^Y*.Ktp,o  
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与…银行建立交易to keep account with Ognq*[om  
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继续记帐to keep account g&(~MD2{  
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与…有交易to have an account with xg%]\#  
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作成会计帐||有往来帐项to make out an account with (HD>vNha1  
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清算||清理债务to make up an account M/`z;a=EP  
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清洁帐目||与…停止交易to close ones account with 1+ARV&bc  
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结帐to close an account @V CQ4X7T  
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清理未付款to ask an account||to demand an account e
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结清差额to balance the account with u:kY4T+Z  
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清算to settle an account||to liquidate an account||to square an account Qy,qQA/  
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审查帐目||监查帐目to audit an account e-av@a3
  
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检查帐目to examine an account [gY__  
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转入A的帐户to charge the amount to As account @z RB4d$  
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以计帐方式付款to pay on account NX", e=  
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代理某人||为某人on ones account||on account of one AWNd(B2o  
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为自己计算||独立帐目on ones own account D/`E!6Fk=  
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由某人收益并负风险on ones account and risk||for ones account and risk ]vFmY  
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由某人负担for ones account||for account of one Z.(x|Q9  
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按某人指示||列入某人帐户by order and for account of one sn#h=,*4`  
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列入5月份帐目for May account L?(rv.lb  
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编入某中帐项下to pass to the account of||to place to the account of Tq8r SZi  
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寄出清算书to send in an account||to send in render an account bb/MnhB  
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支票薄cheque book ,;18:  
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支票陈票人cheque drawer !W7ekPnK  
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持票人cheque holder 7
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不记名支票cheque to bearer||bearer cheque Vba}RF[b  
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记名支票||认人支票cheque to order  &i!]  
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到期支票antedated cheque 9Ba<'wk/>"  
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未到期支票postdated cheque 6dUP's_  
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保付支票certified cheque H>]x<#uz)  
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未获兑现支票，退票returned cheque n6}1{\  
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横线支票crossed cheque ;
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普通横线general crossing {TNAK%'v  
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特别横线special crossing Nvi14,q/  
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空白支票blank cheque U# }.r<  
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失效支票，过期支票stale cheque ol\IT9Zb~  
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普通支票open cheque UgP5^3F2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kLhtkuS4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wg_Z!(Hr#  
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支票换现金||兑现to cash a cheque $I9z J"*  
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清理票款to clear a cheque  }oG&zw  
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保证兑现to certify a cheque TCEbz8ql  
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填写支票数额to fill up a cheque "@ n$(-.  
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支票上划线to cross a cheque Eq?o/'e  
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开发支票to make out a cheque Rz)#VVYC=  
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签发支票，开立支票to draw a cheque||to issue a cheque ,wV2ZEW}e  
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透支支票to overdraw a cheque ]?r8^LyZ4  
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背书支票to endorse a cheque +]6 EkZO  
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请付票款||清付票款to pay a cheque||to honour a cheque 2Zm*f2$xM  
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支票退票to dishonour a cheque LOA 90.D  
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拒付支票to refuse a cheque (3-G<E  
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拒付支票to stop payment of a cheque I;7{b\t Q  
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提示要求付款to present for payment @iaN@`5I6s  
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见票即付持票人payable to bearer
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支付指定人payable to order s:_5p`w>  
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已过期||无效out of date||stale KGJB.<Be  
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请给出票人R/D||refer to drawer &dS+!<3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bm?Ku7}.  
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文字与数字不一致words and figures differ 6->b(B V $  
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支票  WsoB!m  
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时间已过account closed C+iP @~  
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更改处应加盖印章alterations require initials J@5 OZFMZ  
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时间已过effects not cleared T;%SB&  
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停止付款payment stopped ~% c->\Q  
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支票毁损cheque mutilated V~wmGp.e  
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汇款||寄钱to remit||to send money p
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寄票供取款||支票支付to send a cheque for payment %(]rc%ry0  
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寄款人a remitter bcYz?o
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收款人a remittee fP|\1Y?CS  
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国外汇票foreign Bill r3kI'I|bq  
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国内汇票inland Bill fwEi//1  
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跟单汇票documentary bill VX%+!6+fS  
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空头汇票accommodation bill nAzr!$qbNv  
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原始汇票original bill 4Y!v$r  
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改写||换新票据renewed bill R4/@dA0  
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即期汇票sight bill||bill on demand [OcD#~drO  
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…days after date||…days after date…日后付款 D\R^*k@V  
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…months after date||…months after date…月后付款 gUp0RPs  
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见票后…日付款…days after sight||…days sight @jHio\/_  
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见票后…月付款…months after sight||…months sight .yPx'_e  
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同组票据set of bills \Hd B  
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单张汇票sola of exchange||sole of exchange LnGSYrx1  
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远期汇票usance bill||bill at usance N3p3"4_]fy  
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长期汇票long bill #EUgb7  
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短期汇票short bill -e>)yM `i  
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逾期汇票overdue bill =L%3q<]p  
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宽限日期days of grace S!_?# ^t  
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电汇telegraphic transfer （T.T） Ck?:8YlF  
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邮汇postal order||postal note （Am.）||post office order||money order bl_WN|SQ  
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本票promissory note （P/N） Ir #V2]$  
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押汇负责书||押汇保证书letter of hypothecation u^%')Ncp  
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副保||抵押品||付属担保物collateral security A'iF'<%  
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担保书trust receipt||letter of indemnity )OC[;>F7  
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承兑||认付acceptance 2_n*u^X:_  
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单张承兑general acceptance O&i YGREO  
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有条件承兑qualified acceptance zN/~a
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附条件认付conditional acceptance ^
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部分认付partial acceptance   I@Z*Nu1L