[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。   z#8GF^U:T  
会计报表statement of account >bEH&7+@_'  
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往来帐目account current dkLc"$(O
 
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现在往来帐||存款额current accout ShF ][v1L  
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销货帐account sales P\*-n
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共同计算帐项joint account c{V0]A9VF  
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未决帐项outstanding account D0~WK stl  
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贷方帐项credit account||creditor account {KdC51"Nv  
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借方帐项debit account||debtor account JrOp-ug  
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应付帐||应付未付帐account payable N@58R9P<p  
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应收帐||应收未收帐account receivable ` {k>I^Pg  
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新交易||新帐new account HC?yodp^  
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未决帐||老帐old account ~ifq_Ag.  
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现金帐cash account 7$8
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流水帐running account NQ'^z  
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暂记帐||未定帐suspense account  !|9$  
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过期帐||延滞帐overdue account||pastdue account x +q"%9.c  
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杂项帐户sundry account p<Ah50!B  
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详细帐单||明细表detail account Ke&lGf"5  
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呆帐bad account ;}A#ws_CD_  
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会计项目title of account cEsBKaN
 
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会计薄||帐薄account-book { )'D<:T  
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营业报告书||损益计算表account of budiness||business report umcbIi('  
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借贷细帐||交验帐account rendered JV36@DVQ  
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明细帐account stated pcur6:8W!  
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与…银行开立一户头to open an account with l]sO[`X  
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与…银行建立交易to keep account with .7ahz8v  
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继续记帐to keep account Ct}"o  
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与…有交易to have an account with W.MJyem  
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作成会计帐||有往来帐项to make out an account with )Bb :tz+  
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清算||清理债务to make up an account <RGRvv  
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清洁帐目||与…停止交易to close ones account with !~ -^s  
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结帐to close an account ;Jx ^  
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清理未付款to ask an account||to demand an account ,l0s(Cg  
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结清差额to balance the account with |I OTW=>  
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清算to settle an account||to liquidate an account||to square an account }}_WZ},h  
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审查帐目||监查帐目to audit an account P]6pPS  
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检查帐目to examine an account *Gu=O|Mm  
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转入A的帐户to charge the amount to As account @kqy!5)K  
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以计帐方式付款to pay on account 58v5Z$%--  
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代理某人||为某人on ones account||on account of one .Dx]wv  
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为自己计算||独立帐目on ones own account 'fVk1Qj^  
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由某人收益并负风险on ones account and risk||for ones account and risk lcUL7  
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由某人负担for ones account||for account of one oa9T3gQ?  
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按某人指示||列入某人帐户by order and for account of one |UlScUI,  
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列入5月份帐目for May account -AffKo  
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编入某中帐项下to pass to the account of||to place to the account of |H |ewVUY  
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寄出清算书to send in an account||to send in render an account ChB ZGuO:  
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支票薄cheque book F5*Xx g}N  
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支票陈票人cheque drawer )9PQj  
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持票人cheque holder fYH%vr)  
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不记名支票cheque to bearer||bearer cheque jt;,7Ek  
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记名支票||认人支票cheque to order C$?dkmIt  
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到期支票antedated cheque ffSecoX  
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未到期支票postdated cheque h"q`gj  
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保付支票certified cheque mF#{"  
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未获兑现支票，退票returned cheque wLNO\JP'  
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横线支票crossed cheque /(XtNtO*  
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普通横线general crossing 72
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特别横线special crossing 7X1T9'jI2  
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空白支票blank cheque $c[8-=  
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失效支票，过期支票stale cheque !SEg4z  
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普通支票open cheque V% psaT=)P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A2g+m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jBarYg  
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支票换现金||兑现to cash a cheque @9-z8PyF  
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清理票款to clear a cheque PW~+=,  
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保证兑现to certify a cheque c54oQ1Q&"  
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填写支票数额to fill up a cheque D:/^T
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支票上划线to cross a cheque 2X!O
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开发支票to make out a cheque 4U*J{''L  
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签发支票，开立支票to draw a cheque||to issue a cheque q~48lx DU  
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透支支票to overdraw a cheque o['
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背书支票to endorse a cheque ,`ST Va-  
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请付票款||清付票款to pay a cheque||to honour a cheque 4Z12Z@A#7  
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支票退票to dishonour a cheque }(4U7Ac  
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拒付支票to refuse a cheque o{f|==<t3#  
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拒付支票to stop payment of a cheque $6
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提示要求付款to present for payment AIgJ,=9K  
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见票即付持票人payable to bearer [@fw9@_'  
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支付指定人payable to order Eh L 8rR  
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已过期||无效out of date||stale /T1zz2l~  
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请给出票人R/D||refer to drawer sLrSi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VOr*YB&  
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文字与数字不一致words and figures differ (WZKqt)S"o  
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支票 &9X`tCnL  
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时间已过account closed ^PA[fL"  
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更改处应加盖印章alterations require initials oE@{h$=  
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时间已过effects not cleared 2ED^uc: 0S  
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停止付款payment stopped b[p<kMTir  
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支票毁损cheque mutilated Cx$C+  
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汇款||寄钱to remit||to send money .Rl58]x~  
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寄票供取款||支票支付to send a cheque for payment Cw
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寄款人a remitter @?ntMh6  
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收款人a remittee <<F#Al  
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国外汇票foreign Bill KI(9TI*  
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国内汇票inland Bill !1 <x@%  
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跟单汇票documentary bill .&2pZ  
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空头汇票accommodation bill '>FJk`i
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原始汇票original bill ]RHR>=;  
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改写||换新票据renewed bill \phG$4(7+  
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即期汇票sight bill||bill on demand Z5~dU{XsT  
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…days after date||…days after date…日后付款 5n;|K]UW  
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…months after date||…months after date…月后付款 /:dVW"A|  
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见票后…日付款…days after sight||…days sight /b@0HL?  
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见票后…月付款…months after sight||…months sight SqY;2:  
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同组票据set of bills G~)jk+Qq  
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单张汇票sola of exchange||sole of exchange Tp~yn  
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远期汇票usance bill||bill at usance '.~vN L+ O  
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长期汇票long bill S$%/9^\jF  
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短期汇票short bill /0SG  
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逾期汇票overdue bill MS^,h>KI  
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宽限日期days of grace O~d !*A  
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电汇telegraphic transfer （T.T）  g/+M&k$  
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邮汇postal order||postal note （Am.）||post office order||money order #2yOqUO\  
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本票promissory note （P/N） j K[VEhs  
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押汇负责书||押汇保证书letter of hypothecation c'`7p /l.  
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副保||抵押品||付属担保物collateral security BqZLqGOKu  
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担保书trust receipt||letter of indemnity Rz=]K
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承兑||认付acceptance & KR@2~vE  
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单张承兑general acceptance sef!hS06  
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有条件承兑qualified acceptance 3;:xEPb._6  

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附条件认付conditional acceptance Z,iklB-  
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部分认付partial acceptance  
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