[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。   D{\hPv  
会计报表statement of account pZF`+642  
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往来帐目account current e~jp< 4  
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现在往来帐||存款额current accout E2 #XXc  
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销货帐account sales rC$ckug  
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共同计算帐项joint account LQ3 73 j-  
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未决帐项outstanding account S"V
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贷方帐项credit account||creditor account x)5#*Q  
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借方帐项debit account||debtor account c5nl!0XX  
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应付帐||应付未付帐account payable 5$`ihO?  
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应收帐||应收未收帐account receivable 2a3i]e5Kt  
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新交易||新帐new account | Rf4^vN  
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未决帐||老帐old account 8fY1~\G:\  

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现金帐cash account ^0Cr-  
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流水帐running account |W[BqQIf  
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暂记帐||未定帐suspense account /4}{SE  
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过期帐||延滞帐overdue account||pastdue account ""|vhgP  
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杂项帐户sundry account z<YOA  
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详细帐单||明细表detail account p~vq1D6  
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呆帐bad account |]kcgLqj  
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会计项目title of account -HutEbkjx  
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会计薄||帐薄account-book 2Z!%Q}Do  
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营业报告书||损益计算表account of budiness||business report Vj(}'h-c\  
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借贷细帐||交验帐account rendered -L< ''2t  
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明细帐account stated 6P@3UQ)}s  
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与…银行开立一户头to open an account with & c a-  
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与…银行建立交易to keep account with #Q320}]{  
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继续记帐to keep account $w!; ~s  
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与…有交易to have an account with )xtDiDB  
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作成会计帐||有往来帐项to make out an account with gQHE2$i>  
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清算||清理债务to make up an account Ewg5s?2|  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account DxX333vC  
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清理未付款to ask an account||to demand an account r2,AZ+4FP  
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结清差额to balance the account with mMLxT3Ci8  
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清算to settle an account||to liquidate an account||to square an account Ya$JX(aUe  
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审查帐目||监查帐目to audit an account \gd.Bl
 
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检查帐目to examine an account Y>eypfK"  
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转入A的帐户to charge the amount to As account ,XmTKO
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以计帐方式付款to pay on account {eR,a-D!7  
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代理某人||为某人on ones account||on account of one m*VM1kV  
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为自己计算||独立帐目on ones own account J(&a,w>p  
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由某人收益并负风险on ones account and risk||for ones account and risk eit>4xMu  
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由某人负担for ones account||for account of one 8.vPh
  
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按某人指示||列入某人帐户by order and for account of one Q!DQ!;Br6  
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列入5月份帐目for May account #+Lo&%p#3  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account dy u brIG  
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支票薄cheque book QsYc 9]:  
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支票陈票人cheque drawer o?P(Fuf  
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持票人cheque holder (,\`?g  
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不记名支票cheque to bearer||bearer cheque B\bIMjX V  
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记名支票||认人支票cheque to order |::kC3=  
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到期支票antedated cheque ja2LQ
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未到期支票postdated cheque :i*JlKHJd  
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保付支票certified cheque ;BoeE3* 6  
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未获兑现支票，退票returned cheque K1z"..(2J  
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横线支票crossed cheque ]@ETQ8QN  
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普通横线general crossing O\OG~`HBN  
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特别横线special crossing oG@P M+{  
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空白支票blank cheque $Ry NM2YI  
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失效支票，过期支票stale cheque
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普通支票open cheque v-G
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )Y?Hf2']  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vzbl*Zmx  
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支票换现金||兑现to cash a cheque =K8`[i
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清理票款to clear a cheque <#|3z8N2  
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保证兑现to certify a cheque _,Fwt  
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填写支票数额to fill up a cheque FLy|+4D_%4  
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支票上划线to cross a cheque
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开发支票to make out a cheque 6dq U4  
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签发支票，开立支票to draw a cheque||to issue a cheque M5)6|T  
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透支支票to overdraw a cheque KQW  
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背书支票to endorse a cheque TvdmgVNP  
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请付票款||清付票款to pay a cheque||to honour a cheque UhEJznfi  
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支票退票to dishonour a cheque 54}s:[O  
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拒付支票to refuse a cheque (4c<0<"$  
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拒付支票to stop payment of a cheque *2@q=R-1  
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提示要求付款to present for payment }:hdAZ+z  
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见票即付持票人payable to bearer C2`END;  
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支付指定人payable to order %|,j'V$  
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已过期||无效out of date||stale &2) mpY8xQ  
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请给出票人R/D||refer to drawer iezz[;t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {(aJrSE<z  
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文字与数字不一致words and figures differ a{)"KAP  
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支票 fCF93,?$  
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时间已过account closed thq(tK7  
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更改处应加盖印章alterations require initials $%!]tNGS  
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时间已过effects not cleared 7, O_'T &  
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停止付款payment stopped =MoPOib\n  
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支票毁损cheque mutilated EJN}$|*Av  
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汇款||寄钱to remit||to send money ^IC|3sr   
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寄票供取款||支票支付to send a cheque for payment 1tfm\/V}ho  
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寄款人a remitter /pV^w  
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收款人a remittee UF0PWpuO  
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国外汇票foreign Bill KZ&8aulP  
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国内汇票inland Bill d)9=hp;,
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跟单汇票documentary bill  rfoLg  
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空头汇票accommodation bill ~ M@8O  
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原始汇票original bill k${25*M!3  
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改写||换新票据renewed bill yP6^&'I+  
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即期汇票sight bill||bill on demand j%Usui<DL  
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…days after date||…days after date…日后付款 1Sx2c  
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…months after date||…months after date…月后付款 5{L~e>oS9  
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见票后…日付款…days after sight||…days sight xo a1='  
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见票后…月付款…months after sight||…months sight WBK6U
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同组票据set of bills +0_e a~{  
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单张汇票sola of exchange||sole of exchange Y 3h`uLQ  
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远期汇票usance bill||bill at usance xhK
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长期汇票long bill ct`j7[  
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短期汇票short bill )0+6^[Tqq  
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逾期汇票overdue bill {ppzg
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宽限日期days of grace YLJ^R$pi  
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电汇telegraphic transfer （T.T） @@JyCUd  
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邮汇postal order||postal note （Am.）||post office order||money order >3ax  `8  
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本票promissory note （P/N） {ET
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押汇负责书||押汇保证书letter of hypothecation m/z,MT74*J  
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副保||抵押品||付属担保物collateral security U0gZf5;*  
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担保书trust receipt||letter of indemnity * xCY^_  
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承兑||认付acceptance oNZ_7t U  
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单张承兑general acceptance NMe{1RM  
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有条件承兑qualified acceptance >)) CXGE  
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附条件认付conditional acceptance CHsg2S  
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部分认付partial acceptance   xNzGp5H