[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。   A~SSu.L@  
会计报表statement of account O4mWsr  
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往来帐目account current <QLj6#d7Y  
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现在往来帐||存款额current accout ?KW?] o  
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销货帐account sales XaSl6CH  
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共同计算帐项joint account _fw'c*j  
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未决帐项outstanding account +Q&@2 oY"  
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贷方帐项credit account||creditor account w=2X[V}  
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借方帐项debit account||debtor account Vdyx74xX  
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应付帐||应付未付帐account payable tF(mD=[  

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应收帐||应收未收帐account receivable e@YR/I8my  
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新交易||新帐new account {'[1I_3  
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未决帐||老帐old account n _hD  
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现金帐cash account \GPc_m:qL  
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流水帐running account 6!N&,I  
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暂记帐||未定帐suspense account 38^_(N  
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过期帐||延滞帐overdue account||pastdue account @hv] [(<  
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杂项帐户sundry account C+j+q648>  

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详细帐单||明细表detail account h&{pMmS3
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呆帐bad account B#}RMFIj  
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会计项目title of account tKs0]8tc  
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会计薄||帐薄account-book rv%Xvs B  
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营业报告书||损益计算表account of budiness||business report -eya$C  
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借贷细帐||交验帐account rendered @`yfft  
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明细帐account stated aSj$62G"  
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与…银行开立一户头to open an account with 4_ 3\4  
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与…银行建立交易to keep account with -4;u|0_  
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继续记帐to keep account lL
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与…有交易to have an account with `]Xbw^Y'x  
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作成会计帐||有往来帐项to make out an account with ,^3D"Tky
 
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清算||清理债务to make up an account yF*
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清洁帐目||与…停止交易to close ones account with 5d)G30  
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结帐to close an account L%"&_v#a^  
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清理未付款to ask an account||to demand an account \"5\hX~dS  
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结清差额to balance the account with sh0O~%]g  
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清算to settle an account||to liquidate an account||to square an account N@k:kI  
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审查帐目||监查帐目to audit an account Q (`IiV   
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检查帐目to examine an account Bq'hk<ns[  
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转入A的帐户to charge the amount to As account [}FP_Su$6  
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以计帐方式付款to pay on account -2f0CAh~  
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代理某人||为某人on ones account||on account of one : ^l`m9  
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为自己计算||独立帐目on ones own account H>M0GL  
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由某人收益并负风险on ones account and risk||for ones account and risk <;=X7l+  
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由某人负担for ones account||for account of one yfYAA*S!z  
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按某人指示||列入某人帐户by order and for account of one  ~B/|#o2  
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列入5月份帐目for May account ;5oY)1  
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编入某中帐项下to pass to the account of||to place to the account of \\BblzGMR  
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寄出清算书to send in an account||to send in render an account GT`:3L  
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支票薄cheque book )J5(M`  
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支票陈票人cheque drawer ."cC^og  
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持票人cheque holder e~jp< 4  
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不记名支票cheque to bearer||bearer cheque yn"8Ma*  
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记名支票||认人支票cheque to order 8+Oyhd*|  
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到期支票antedated cheque ' !ZFK }  
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未到期支票postdated cheque mQ:lj$Gf  
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保付支票certified cheque 9!}&&]Q`  
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未获兑现支票，退票returned cheque 4F^(3RKZ|  
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横线支票crossed cheque f@]4udc e  
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普通横线general crossing #EgFB}>1  
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特别横线special crossing LhUrVydL  
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空白支票blank cheque ]*'V#;s  
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失效支票，过期支票stale cheque -NGY+
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普通支票open cheque gf$5pp-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MdV-;uf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -|"W|K?nq  
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支票换现金||兑现to cash a cheque n} P

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清理票款to clear a cheque |]kcgLqj  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque O% ?noW  
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支票上划线to cross a cheque ozv:$>v@"  
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开发支票to make out a cheque "_dh6naZX  
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签发支票，开立支票to draw a cheque||to issue a cheque CDOqdBQ  
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透支支票to overdraw a cheque ;/.ZjTRw  
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背书支票to endorse a cheque 9;,_Qq  
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请付票款||清付票款to pay a cheque||to honour a cheque &Xw{%Rg  
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支票退票to dishonour a cheque m#y?k1GY  
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拒付支票to refuse a cheque I[b@U<\  
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拒付支票to stop payment of a cheque !B36+W+  
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提示要求付款to present for payment JUBihw4  
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见票即付持票人payable to bearer ^'"sFEV7RN  
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支付指定人payable to order \gd.Bl
 
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已过期||无效out of date||stale Y>eypfK"  
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请给出票人R/D||refer to drawer ,XmTKO
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {eR,a-D!7  
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文字与数字不一致words and figures differ m*VM1kV  
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支票 YE#OAfj~  
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时间已过account closed Q+4
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更改处应加盖印章alterations require initials 8YI.f  
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时间已过effects not cleared 5p&&EA/  
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停止付款payment stopped ^
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支票毁损cheque mutilated ?k4O)?28  
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汇款||寄钱to remit||to send money \IQP`JR  
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寄票供取款||支票支付to send a cheque for payment 8a{FxCBw  
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寄款人a remitter 5 Am*1S^  
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收款人a remittee ZMJ\C|S:  
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国外汇票foreign Bill yS/ovd  
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国内汇票inland Bill &G55<tRE  
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跟单汇票documentary bill \~nUk7.  
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空头汇票accommodation bill *n?6x!A  
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原始汇票original bill ^~MHxF5d  
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改写||换新票据renewed bill L~V 63K  
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即期汇票sight bill||bill on demand =]7|*-  
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…days after date||…days after date…日后付款 F5L/7j<}  

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…months after date||…months after date…月后付款 l%B1JGu*F  
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见票后…日付款…days after sight||…days sight 7Yj\*N  
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见票后…月付款…months after sight||…months sight TdD-# |5  
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同组票据set of bills XA9$n_|bw  
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单张汇票sola of exchange||sole of exchange 6mdJ =b#  
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远期汇票usance bill||bill at usance 4B]8Mp~\aL  
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长期汇票long bill GUat~[lUrj  
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短期汇票short bill Pn7oQA\  
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逾期汇票overdue bill >>^c_0"O  
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宽限日期days of grace >y]YF3?  
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电汇telegraphic transfer （T.T） SKRD{MRsux  
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邮汇postal order||postal note （Am.）||post office order||money order 2?-}(F;Z  
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本票promissory note （P/N） yx/:<^"-$  
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押汇负责书||押汇保证书letter of hypothecation nh9K(  
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副保||抵押品||付属担保物collateral security .Uih|h  
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担保书trust receipt||letter of indemnity #lVVSr F,-  
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承兑||认付acceptance .-Ao%A W  
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单张承兑general acceptance 'Y"q=@Ei9  
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有条件承兑qualified acceptance <,cDEN7  
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附条件认付conditional acceptance msoE8YK&tg  
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部分认付partial acceptance   +p43d:[