[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。   1b=,lm  
会计报表statement of account +B '<0  
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往来帐目account current 7VIfRN{5n  
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现在往来帐||存款额current accout +;Pkpuu  
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销货帐account sales J4]tT pu"K  
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共同计算帐项joint account ^\oMsU5(  
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未决帐项outstanding account #e[S+a
 
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贷方帐项credit account||creditor account #[&9~za'"m  
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借方帐项debit account||debtor account ctoh&5%!n+  
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应付帐||应付未付帐account payable @rv)J[7Y&  
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应收帐||应收未收帐account receivable 1]hMA\x  
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新交易||新帐new account M/1Q/;0P  
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未决帐||老帐old account ?<nz2 piP,  
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现金帐cash account Zb9@U: \  
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流水帐running account *g=*}
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暂记帐||未定帐suspense account +
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过期帐||延滞帐overdue account||pastdue account &1?Q]ZRp  
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杂项帐户sundry account FCP5EN  
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详细帐单||明细表detail account )8k6GO8|  
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呆帐bad account |aVv Lz  
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会计项目title of account jG^~{7#  
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会计薄||帐薄account-book h]=chz  
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营业报告书||损益计算表account of budiness||business report .DX#:?@4@Y  
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借贷细帐||交验帐account rendered h\dIp`H  
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明细帐account stated ydFY<Mb(o  
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与…银行开立一户头to open an account with ^*r${Nj  
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与…银行建立交易to keep account with E`
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继续记帐to keep account nJ?C4\#3  
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与…有交易to have an account with ^wHM KC  
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作成会计帐||有往来帐项to make out an account with =MXF`k^}  
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清算||清理债务to make up an account dOhV`8l  
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清洁帐目||与…停止交易to close ones account with vW_A.iI"e  
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结帐to close an account DYl^6]  
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清理未付款to ask an account||to demand an account d;=,/a  
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结清差额to balance the account with ? vlGr5#  
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清算to settle an account||to liquidate an account||to square an account 1Q%.-vs  
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审查帐目||监查帐目to audit an account q^cFD  
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检查帐目to examine an account GKSy|z  
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转入A的帐户to charge the amount to As account $P-m6  
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以计帐方式付款to pay on account 8.^U6xA  
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代理某人||为某人on ones account||on account of one =tNiIU  
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为自己计算||独立帐目on ones own account of`]LU:  

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由某人收益并负风险on ones account and risk||for ones account and risk {|h"/  
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由某人负担for ones account||for account of one ~K96y$ DTE  
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按某人指示||列入某人帐户by order and for account of one 5r<(
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列入5月份帐目for May account N^]>R:Stu  
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编入某中帐项下to pass to the account of||to place to the account of #6jwCEo=V  
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寄出清算书to send in an account||to send in render an account ;cn.s,  
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支票薄cheque book +fQL~0tA  
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支票陈票人cheque drawer 0r ; nz]'  
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持票人cheque holder 6xIYg^  
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不记名支票cheque to bearer||bearer cheque B;]5,`#!
 
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记名支票||认人支票cheque to order v6-~fcX0G  
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到期支票antedated cheque E D^
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未到期支票postdated cheque UxcDDa/j2T  
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保付支票certified cheque tP Efz+1N  
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未获兑现支票，退票returned cheque Eh@T W%9*  
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横线支票crossed cheque EPe]-C`  
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普通横线general crossing g{W6a2  
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特别横线special crossing 8gbm"!  
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空白支票blank cheque >1r[]&8  
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失效支票，过期支票stale cheque :PD`PgQ  
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普通支票open cheque y*}vG}e%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ii_|)udz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /lr1hW~Dbk  
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支票换现金||兑现to cash a cheque +~w?Xw,  
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清理票款to clear a cheque YN%=Oq  
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保证兑现to certify a cheque [y|^P\D  
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填写支票数额to fill up a cheque FJsK5-  
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支票上划线to cross a cheque "UQr:/  
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开发支票to make out a cheque ;x:k-s2-  
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签发支票，开立支票to draw a cheque||to issue a cheque k^H0b\hYY  
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透支支票to overdraw a cheque 1MbY7!?PG  
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背书支票to endorse a cheque +1otn~(E  
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请付票款||清付票款to pay a cheque||to honour a cheque 5?Bc Y;  
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支票退票to dishonour a cheque :4|M jn  
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拒付支票to refuse a cheque WE0}$P:  
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拒付支票to stop payment of a cheque zxkM'8JC  
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提示要求付款to present for payment 5k]XQxc6_  
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见票即付持票人payable to bearer -IadHX}]t  
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支付指定人payable to order r$ =qQ7^#  
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已过期||无效out of date||stale e'34Pw!m  
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请给出票人R/D||refer to drawer ~h! 13!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~M5:=zKQ  
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文字与数字不一致words and figures differ u`_*g^5q"  
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支票 }^Gd4[(,g  
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时间已过account closed @E%DP9.I  
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更改处应加盖印章alterations require initials Qqc]aVRF  
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时间已过effects not cleared &^!h}D%T/  
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停止付款payment stopped I[d]!YI }F  
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支票毁损cheque mutilated d ~`V7B2Y  
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汇款||寄钱to remit||to send money }^%xvmQ\]  
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寄票供取款||支票支付to send a cheque for payment 7TX2&kMoc  
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寄款人a remitter h8{(KRa6  
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收款人a remittee C!  9}  
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国外汇票foreign Bill 0~Gle:  
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国内汇票inland Bill p'_%aVm7  
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跟单汇票documentary bill R%Y`=
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空头汇票accommodation bill , t5 '  
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原始汇票original bill V~G`kkNy  
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改写||换新票据renewed bill  {^a36i  
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即期汇票sight bill||bill on demand N["W Ir  
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…days after date||…days after date…日后付款 9I27TKy  
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…months after date||…months after date…月后付款 ULrr=5&8  
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见票后…日付款…days after sight||…days sight LEMfG~Czq  
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见票后…月付款…months after sight||…months sight N{
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同组票据set of bills {^(ACS9mL  
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单张汇票sola of exchange||sole of exchange ,@ 1p$n  
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远期汇票usance bill||bill at usance +fvaUV_-  
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长期汇票long bill 7VcmVq}X  
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短期汇票short bill 8} =JKR^cK  
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逾期汇票overdue bill PV|uPuz  
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宽限日期days of grace XsnF~)YW  
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电汇telegraphic transfer （T.T） .e=C{  
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邮汇postal order||postal note （Am.）||post office order||money order pdE3r$C  
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本票promissory note （P/N） p.LFVFPT  
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押汇负责书||押汇保证书letter of hypothecation JV;OGh>  
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副保||抵押品||付属担保物collateral security 6/rFHY2q  
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担保书trust receipt||letter of indemnity Q+YRf3$  
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承兑||认付acceptance "HPB!)C8(  
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单张承兑general acceptance {GC?SaK  
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有条件承兑qualified acceptance 3-&QRR#p  
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附条件认付conditional acceptance V O3x~E  
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部分认付partial acceptance   ~$~5qwl