[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。   %>2t=)T  
会计报表statement of account 1omvE9 %zM  
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往来帐目account current (Fzh1#  
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现在往来帐||存款额current accout ==1/N{{R  
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销货帐account sales zL'IN)7MU  
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共同计算帐项joint account %8CT -mQ  
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未决帐项outstanding account i i
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贷方帐项credit account||creditor account MW$H/:3  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable 8V|jL?a~  
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应收帐||应收未收帐account receivable mERrcYY{  
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新交易||新帐new account `bZU&A(`Be  
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未决帐||老帐old account E[3
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现金帐cash account y|;8:b32  
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流水帐running account vbA7I<;  
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暂记帐||未定帐suspense account c
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过期帐||延滞帐overdue account||pastdue account h76NR  
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杂项帐户sundry account ~w 1{zxs  
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详细帐单||明细表detail account | 3N.5{  
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呆帐bad account hmBnV  
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会计项目title of account 4>$ ;gH  
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会计薄||帐薄account-book a(}VA|l  
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营业报告书||损益计算表account of budiness||business report c#{Ywh  
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借贷细帐||交验帐account rendered @ate49W  
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明细帐account stated /<(*/P,>  
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与…银行开立一户头to open an account with gx!*O<|e4  
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与…银行建立交易to keep account with WFU?o[k-O  
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继续记帐to keep account v!<PDw2'  
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与…有交易to have an account with B>~k).M&,  
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作成会计帐||有往来帐项to make out an account with !lR0w|  
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清算||清理债务to make up an account OJM vn'y  
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清洁帐目||与…停止交易to close ones account with YHs ?QsP  
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结帐to close an account )-0[ra]  
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清理未付款to ask an account||to demand an account CdX`PQ  
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结清差额to balance the account with C=>B_EO
 
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清算to settle an account||to liquidate an account||to square an account @Ppo &>  
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审查帐目||监查帐目to audit an account ?#?e(mpo  
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检查帐目to examine an account ]x1p!TSU  
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转入A的帐户to charge the amount to As account /E)9v$!  
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以计帐方式付款to pay on account l$M$o(  
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代理某人||为某人on ones account||on account of one ]5N zK=2{  
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为自己计算||独立帐目on ones own account |B eA
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由某人收益并负风险on ones account and risk||for ones account and risk f7Zf}1|  
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由某人负担for ones account||for account of one a RX  
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按某人指示||列入某人帐户by order and for account of one pzg&/m&F`  
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列入5月份帐目for May account QTYYghz  
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编入某中帐项下to pass to the account of||to place to the account of _-/x;C  
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寄出清算书to send in an account||to send in render an account dhW<p5  
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支票薄cheque book ) \
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支票陈票人cheque drawer 7 5|pp  
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持票人cheque holder y@
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不记名支票cheque to bearer||bearer cheque "5}%"-#  
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记名支票||认人支票cheque to order Q&PB]D{  
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到期支票antedated cheque 8R}K?+]  
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未到期支票postdated cheque sAYV)w3u"  
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保付支票certified cheque 5V@&o`!=h  
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未获兑现支票，退票returned cheque 6IP$n($2  
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横线支票crossed cheque HabzCH  
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普通横线general crossing 6^E`Sa!s  
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特别横线special crossing n+;vjVS%  
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空白支票blank cheque =nU/ [T.  
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失效支票，过期支票stale cheque i2PZ' .sL  
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普通支票open cheque 6Cc7ejt|u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =g~j=v,e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S LGW:  
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支票换现金||兑现to cash a cheque Qhy#r  
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清理票款to clear a cheque s[AA7>]3  
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保证兑现to certify a cheque `;F2n2@  
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填写支票数额to fill up a cheque ctI{^f:  
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支票上划线to cross a cheque AK2WN#u@Z  
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开发支票to make out a cheque FtIa*j^G  
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签发支票，开立支票to draw a cheque||to issue a cheque X9XI;c;b-
 
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透支支票to overdraw a cheque QxpKX_@Q5  
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背书支票to endorse a cheque {THqz$KN  
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请付票款||清付票款to pay a cheque||to honour a cheque 7NF/]y4w  
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支票退票to dishonour a cheque ^^}Hs-{T  
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拒付支票to refuse a cheque FpVV4D  
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拒付支票to stop payment of a cheque :.&{Z"  
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提示要求付款to present for payment &drFQ|  
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见票即付持票人payable to bearer Y25uU%6t_  
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支付指定人payable to order VKuAO$s$  
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已过期||无效out of date||stale >K)2NLW\xA  
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请给出票人R/D||refer to drawer 2@LbfoA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `;%ZN  
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文字与数字不一致words and figures differ O4|2|sA  
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支票 |jG~,{  
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时间已过account closed OAe#Wf!c  
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更改处应加盖印章alterations require initials xeA#u J  
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时间已过effects not cleared :T@r*7hNT  
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停止付款payment stopped qx)?buAij  
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支票毁损cheque mutilated E^V|  
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汇款||寄钱to remit||to send money /@YCA}|/  
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寄票供取款||支票支付to send a cheque for payment !@L=;1,   
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寄款人a remitter q{' ~+Nq  
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收款人a remittee &t}?2>:  
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国外汇票foreign Bill {ERMGd6Jp  
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国内汇票inland Bill TkRP3_b  
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跟单汇票documentary bill t#wmAOW  
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空头汇票accommodation bill d F@)M  
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原始汇票original bill /DFV$+9  
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改写||换新票据renewed bill DVp5hR_$  
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即期汇票sight bill||bill on demand vzo4g,Bj  
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…days after date||…days after date…日后付款 </~ 6f(mg  
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…months after date||…months after date…月后付款 ](0mjE04<d  
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见票后…日付款…days after sight||…days sight q0xjA  
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见票后…月付款…months after sight||…months sight Qs 2.ef?  
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同组票据set of bills vDj;>VE2b  
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单张汇票sola of exchange||sole of exchange H TjkR*E  
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远期汇票usance bill||bill at usance }^ FulsC  
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长期汇票long bill 5p"BD'^:  
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短期汇票short bill v1G"3fy
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逾期汇票overdue bill Kyg=$^{>G  
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宽限日期days of grace Do7=#|bAM  
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电汇telegraphic transfer （T.T） w!^~<{Kz  
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邮汇postal order||postal note （Am.）||post office order||money order 4\ot
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本票promissory note （P/N） |AhF7Mj*  
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押汇负责书||押汇保证书letter of hypothecation _RkuBOv@e  
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副保||抵押品||付属担保物collateral security njPPztv/@  
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担保书trust receipt||letter of indemnity n'FwM\  
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承兑||认付acceptance tAu4haa4;  
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单张承兑general acceptance 0u B'g+MU`  
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有条件承兑qualified acceptance p,g1eb|E  
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附条件认付conditional acceptance siD
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部分认付partial acceptance   Ter:sge7