[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。   ^<;w+%[MT  
会计报表statement of account _,Q[2gQ5N  
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往来帐目account current :bv|Ah  
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现在往来帐||存款额current accout `a'`$'j  
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销货帐account sales g7Z9F[d  
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共同计算帐项joint account q{@P+2<wF  
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未决帐项outstanding account CB
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贷方帐项credit account||creditor account [<Jp#&u6sb  
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借方帐项debit account||debtor account i;]CL[#2e`  
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应付帐||应付未付帐account payable GLcd9|H  
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应收帐||应收未收帐account receivable
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新交易||新帐new account ,-:a?#f>  
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未决帐||老帐old account ^Po,(iIn  
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现金帐cash account ~4+8p9f  
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流水帐running account m:"+J  
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暂记帐||未定帐suspense account +  "zYn!0  
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过期帐||延滞帐overdue account||pastdue account >qn+iI2U  
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杂项帐户sundry account J7Sx
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详细帐单||明细表detail account LGXZx}4@;  
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呆帐bad account s_S$7N`ocS  
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会计项目title of account xlk5Gob*  
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会计薄||帐薄account-book f :&)"  
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营业报告书||损益计算表account of budiness||business report sN=KRqe  
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借贷细帐||交验帐account rendered `LqnEutzc  
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明细帐account stated ps"9;4P  
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与…银行开立一户头to open an account with &D)Hz  
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与…银行建立交易to keep account with $@68=  
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继续记帐to keep account + 2O
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与…有交易to have an account with DhHtz.6   
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作成会计帐||有往来帐项to make out an account with *u58l(&`8  
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清算||清理债务to make up an account mSy|&(l  
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清洁帐目||与…停止交易to close ones account with Ct-rD79l  
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结帐to close an account <1 TlW ~q<  
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清理未付款to ask an account||to demand an account tWcizj;?wK  
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结清差额to balance the account with dBsRm{aS  
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清算to settle an account||to liquidate an account||to square an account M?QQr~a  
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审查帐目||监查帐目to audit an account U+(
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检查帐目to examine an account ZD$-V3e`  
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转入A的帐户to charge the amount to As account .CIbpV?T  
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以计帐方式付款to pay on account 3?a0 +]  
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代理某人||为某人on ones account||on account of one Km| 9Too  
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为自己计算||独立帐目on ones own account /vFxVBX  
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由某人收益并负风险on ones account and risk||for ones account and risk F{a0X0ru~  
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由某人负担for ones account||for account of one eONeWY9  
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按某人指示||列入某人帐户by order and for account of one 7Va#{Y;Zy  
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列入5月份帐目for May account >oM9~7f  
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编入某中帐项下to pass to the account of||to place to the account of 0-;DN:>  
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寄出清算书to send in an account||to send in render an account ^C,/T2>  
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支票薄cheque book o2 T/IJP  
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支票陈票人cheque drawer q>(I*=7  
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持票人cheque holder _Vk,&'  
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不记名支票cheque to bearer||bearer cheque &4[#_(pk  
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记名支票||认人支票cheque to order dc\u$'F@S  
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到期支票antedated cheque
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未到期支票postdated cheque 3wa<,^kqy  

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保付支票certified cheque upEPv .h  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque J.1ln =Y  
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普通横线general crossing d6d(?"  
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特别横线special crossing G4iLCcjY  
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空白支票blank cheque M5ySs\O4  
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失效支票，过期支票stale cheque ]stLC; nI  
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普通支票open cheque !Bd* L~D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <}Wy;!L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FnQ_=b  
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支票换现金||兑现to cash a cheque @Jn:!8U0  
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清理票款to clear a cheque $
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保证兑现to certify a cheque AoOG[to7  
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填写支票数额to fill up a cheque UV8r&O  
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支票上划线to cross a cheque 2"Uk}Yz|  
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开发支票to make out a cheque @)'@LF1Z  
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签发支票，开立支票to draw a cheque||to issue a cheque pr,1Wp0l  
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透支支票to overdraw a cheque pBnf^Ew1  
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背书支票to endorse a cheque p}zk&`  
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请付票款||清付票款to pay a cheque||to honour a cheque K/d&c]  
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支票退票to dishonour a cheque F20-!b  
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拒付支票to refuse a cheque 'L59\y8H  
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拒付支票to stop payment of a cheque 9l_?n@   
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提示要求付款to present for payment ;U3Vows  
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见票即付持票人payable to bearer )mVYqlU"  
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支付指定人payable to order kGiw?~t=%  
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已过期||无效out of date||stale I>~BkR+u%o  
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请给出票人R/D||refer to drawer tS|zf,7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ']e4!  
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文字与数字不一致words and figures differ grAL4  
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支票 &-Er n/[  
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时间已过account closed 1U9N8{xg9  
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更改处应加盖印章alterations require initials ,?~,"IQyi[  
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时间已过effects not cleared `&7
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停止付款payment stopped uW_ /7ex  
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支票毁损cheque mutilated R$`T"C"  
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汇款||寄钱to remit||to send money B%;
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寄票供取款||支票支付to send a cheque for payment cu|q&  
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寄款人a remitter 2mG?ve%m)  
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收款人a remittee X~!?t}  
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国外汇票foreign Bill EJY:C9W  
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国内汇票inland Bill .<hv&t  
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跟单汇票documentary bill mAKi%)  
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空头汇票accommodation bill EQ-~e   
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原始汇票original bill hG)lVo!L4j  
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改写||换新票据renewed bill PX'%)5:q;i  
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即期汇票sight bill||bill on demand fRmc_tx  
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…days after date||…days after date…日后付款 ,"v%  
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…months after date||…months after date…月后付款 ( d.i np(  
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见票后…日付款…days after sight||…days sight %iNDRLR%I  
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见票后…月付款…months after sight||…months sight (;3jmdJhK  
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同组票据set of bills &r_B \j3  
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单张汇票sola of exchange||sole of exchange rX[R`,`>Z[  
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远期汇票usance bill||bill at usance wpvaTHo  
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长期汇票long bill RK0IkRXQd  
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短期汇票short bill -?[:Zn~$a  
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逾期汇票overdue bill Xo,BuK&G  
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宽限日期days of grace _Z%C{~,7)x  
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电汇telegraphic transfer （T.T） R]dB Uu  
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邮汇postal order||postal note （Am.）||post office order||money order CA3.fu3(p  
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本票promissory note （P/N） =3@^TW(j  
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押汇负责书||押汇保证书letter of hypothecation CyE.q^Wm  
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副保||抵押品||付属担保物collateral security 9QpKB c  
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担保书trust receipt||letter of indemnity EV9m\'=j  
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承兑||认付acceptance /HLQ  
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单张承兑general acceptance hM;EUW
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有条件承兑qualified acceptance i
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附条件认付conditional acceptance Bq'hk<ns[  
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部分认付partial acceptance   ~!UxmYgO