[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。   <^ )0M  
会计报表statement of account XWy iS\  
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往来帐目account current E[Io8|QA  
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现在往来帐||存款额current accout 'Jl.fN  
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销货帐account sales hJ4.:  
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共同计算帐项joint account }EIwkz
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未决帐项outstanding account Tk2kis(n  
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贷方帐项credit account||creditor account YXg uw7%\  
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借方帐项debit account||debtor account imhq*f#A[  
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应付帐||应付未付帐account payable -pGt;  
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应收帐||应收未收帐account receivable hw'2q9J|  
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新交易||新帐new account nm-Y?!J  
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未决帐||老帐old account g[jZ A[[  
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现金帐cash account VT7NWTJ,  
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流水帐running account 6 {Z\cwP)c  
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暂记帐||未定帐suspense account swFOh5z  
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过期帐||延滞帐overdue account||pastdue account FO=1P7  
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杂项帐户sundry account .A/H+.H;  
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详细帐单||明细表detail account hY 2PV7"[;  
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呆帐bad account k&s7-yY  
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会计项目title of account k#*yhG,]'  
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会计薄||帐薄account-book m@u`$rOh  
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营业报告书||损益计算表account of budiness||business report >1G*ya)  
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借贷细帐||交验帐account rendered PZRn6Tc  
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明细帐account stated 89#0vG7m  
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与…银行开立一户头to open an account with 6oh@$.ThG  
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与…银行建立交易to keep account with !LOors za  
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继续记帐to keep account t`YZ)
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与…有交易to have an account with _pko]F|()  
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作成会计帐||有往来帐项to make out an account with [7Lx
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清算||清理债务to make up an account O0wCb  
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清洁帐目||与…停止交易to close ones account with ,mjfZ*N  
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结帐to close an account }{wTlR.]  
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清理未付款to ask an account||to demand an account iQ|,&K0d]  
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结清差额to balance the account with od}E M_  
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清算to settle an account||to liquidate an account||to square an account X(y  
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审查帐目||监查帐目to audit an account 88#qu.  
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检查帐目to examine an account Ac[|MBaF  
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转入A的帐户to charge the amount to As account XatA8(_,5  
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以计帐方式付款to pay on account &N"'7bK6n  
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代理某人||为某人on ones account||on account of one BEXQTM3])I  
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为自己计算||独立帐目on ones own account C{UF~  
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由某人收益并负风险on ones account and risk||for ones account and risk ?{ B[
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由某人负担for ones account||for account of one cxXb
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按某人指示||列入某人帐户by order and for account of one ZjU=~)O}H  
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列入5月份帐目for May account -6rf( ER  
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编入某中帐项下to pass to the account of||to place to the account of ^Sy^+= wK3  
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寄出清算书to send in an account||to send in render an account O6y @G .+  
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支票薄cheque book R{*_1cyW  
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支票陈票人cheque drawer Uh|TDuM  
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持票人cheque holder ;K3d' U
 
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不记名支票cheque to bearer||bearer cheque F(deu^s%{  
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记名支票||认人支票cheque to order }A-{6Qe  
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到期支票antedated cheque ]de\i=
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未到期支票postdated cheque vruD U#  
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保付支票certified cheque Ddb-@YD&+0  
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未获兑现支票，退票returned cheque CA/ -Gb  
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横线支票crossed cheque E ${J  
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特别横线special crossing "mR*7o$|  
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空白支票blank cheque zZ:xEc  
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失效支票，过期支票stale cheque *jE;9^  
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普通支票open cheque Z|I
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wx*1*KZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GJ,aRI  
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支票换现金||兑现to cash a cheque dxCPV6 XI  
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清理票款to clear a cheque DW>ES/B8$(  
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保证兑现to certify a cheque JNi=`X&A  
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填写支票数额to fill up a cheque 4-^[%&>}  
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支票上划线to cross a cheque ^~1<f1
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开发支票to make out a cheque 4TZ cc|B5  
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签发支票，开立支票to draw a cheque||to issue a cheque y vI<4F  
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透支支票to overdraw a cheque |8U;m:AS  
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背书支票to endorse a cheque zK;XFN#U^  
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请付票款||清付票款to pay a cheque||to honour a cheque ,Eu?JH&}u  
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支票退票to dishonour a cheque #ekM"p  
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拒付支票to refuse a cheque K{=PQ XSU  
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拒付支票to stop payment of a cheque E=w3=\JP  
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提示要求付款to present for payment w/m:{cHk  
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见票即付持票人payable to bearer 'jfRt-_-  
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支付指定人payable to order KoBW}x9Jp  
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已过期||无效out of date||stale K5 KyG  
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请给出票人R/D||refer to drawer p]T"|!d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds diT=x52  
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文字与数字不一致words and figures differ e%O0hE  
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支票 z\!K<d"Xv  
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时间已过account closed L>9R4: g  
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更改处应加盖印章alterations require initials Ey`h1Y  
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时间已过effects not cleared hZ$t$3  
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停止付款payment stopped l.=p8-/$'7  
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支票毁损cheque mutilated e":G*2a  
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汇款||寄钱to remit||to send money (P|pRVO  
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寄票供取款||支票支付to send a cheque for payment chI.{R
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寄款人a remitter -G|a*^  
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收款人a remittee `)$_YZq|SR  
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国外汇票foreign Bill }Fb!?['G5  
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国内汇票inland Bill kAYb !h[`  
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跟单汇票documentary bill uZjC c M  
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空头汇票accommodation bill Rd*[ %)  
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原始汇票original bill S_(d9GK<  
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改写||换新票据renewed bill lEjwgk {  
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即期汇票sight bill||bill on demand Kb;dKQ  
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…days after date||…days after date…日后付款 N3BL3:@O  
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…months after date||…months after date…月后付款 ^Mkk@F&1  
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见票后…日付款…days after sight||…days sight R6;Phdh<>  
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见票后…月付款…months after sight||…months sight $"JpFT  
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同组票据set of bills unl1*4e+  
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单张汇票sola of exchange||sole of exchange b]Kk2S/  
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远期汇票usance bill||bill at usance AbwbAm+  
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长期汇票long bill k
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短期汇票short bill Xt/Ksw"wn  
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逾期汇票overdue bill 7Ey#u4Q  
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宽限日期days of grace 8OhDjWVJ  
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电汇telegraphic transfer （T.T） SkNre$>t{  
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邮汇postal order||postal note （Am.）||post office order||money order m`?MV\^  
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本票promissory note （P/N） HjNxqaljt  
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押汇负责书||押汇保证书letter of hypothecation Y$8JM  
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副保||抵押品||付属担保物collateral security S]3Ev#
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担保书trust receipt||letter of indemnity '(&%O8Yi  
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承兑||认付acceptance "O>n@Q|  

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单张承兑general acceptance n}-
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有条件承兑qualified acceptance 6~meM@  
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附条件认付conditional acceptance c8 K3.&P6  
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部分认付partial acceptance   >n5:1.g