[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%T`c/C  
会计报表statement of account U!aM63F3  
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往来帐目account current L"qJZU  
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现在往来帐||存款额current accout Vxh39eW  
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销货帐account sales 2DQVl  
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共同计算帐项joint account >}+{;d  
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未决帐项outstanding account Mu
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贷方帐项credit account||creditor account rH 3U;K!  
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借方帐项debit account||debtor account 9>)b6)J D  
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应付帐||应付未付帐account payable X:G
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应收帐||应收未收帐account receivable v$y\X3)mB  
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新交易||新帐new account %;[DMc/  
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未决帐||老帐old account U%h.l  
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现金帐cash account [vi =^  
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流水帐running account opfnIkCe  
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暂记帐||未定帐suspense account ]&8em1  
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过期帐||延滞帐overdue account||pastdue account x1@,k=qrd  
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杂项帐户sundry account fzJiW@-T  
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详细帐单||明细表detail account v[$e{Dz(  
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呆帐bad account =c6d$  
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会计项目title of account 7{r7  
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会计薄||帐薄account-book (cVIjo+::  
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营业报告书||损益计算表account of budiness||business report O]IAIM  
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借贷细帐||交验帐account rendered D?BegF  
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明细帐account stated OTYkJEC8\N  
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与…银行开立一户头to open an account with xm=Gt$>.o  
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与…银行建立交易to keep account with BJ_"FG  
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继续记帐to keep account *|q{(KX  
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与…有交易to have an account with tW!*W?  
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作成会计帐||有往来帐项to make out an account with 3{qB<*!p"G  
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清算||清理债务to make up an account \(`2@  
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清洁帐目||与…停止交易to close ones account with %Cj_z  
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结帐to close an account )Ft+eMYti[  
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清理未付款to ask an account||to demand an account yIr0D6L  
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结清差额to balance the account with BK) <~I  
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清算to settle an account||to liquidate an account||to square an account u e?3;BF 5  
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审查帐目||监查帐目to audit an account LPs5L E[Pm  
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检查帐目to examine an account [+l
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转入A的帐户to charge the amount to As account l1`r%9gr  
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以计帐方式付款to pay on account gMZ+kP`  
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代理某人||为某人on ones account||on account of one ZNDi;6e  
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为自己计算||独立帐目on ones own account X@:Y./  
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由某人收益并负风险on ones account and risk||for ones account and risk |v : )9  
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由某人负担for ones account||for account of one 9;\mq'v%  
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按某人指示||列入某人帐户by order and for account of one j`$$BVZ  
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列入5月份帐目for May account v2:i'j6  
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编入某中帐项下to pass to the account of||to place to the account of u-:3C<&>  
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寄出清算书to send in an account||to send in render an account jf)l; \u  
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支票薄cheque book /8h=6"  
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支票陈票人cheque drawer 3`HK^((o  
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持票人cheque holder 7C{ yNX#  
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不记名支票cheque to bearer||bearer cheque PLyity-L[7  
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记名支票||认人支票cheque to order []>'Dw_r  
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到期支票antedated cheque V)`2Kw  
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未到期支票postdated cheque V8?}I)#(7  
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保付支票certified cheque cj/`m$  
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未获兑现支票，退票returned cheque |cPHl+$nh.  
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横线支票crossed cheque N@q}eGe  
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普通横线general crossing ;;Q^/rkC  
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特别横线special crossing ~GaGDS\V  
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空白支票blank cheque b'H'QY   
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失效支票，过期支票stale cheque yBIlwN`kB  
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普通支票open cheque (!os&/",  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XH:*J+$O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges US6_5>/  
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支票换现金||兑现to cash a cheque |D3u"Y!:^  
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清理票款to clear a cheque E-MPFL  
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保证兑现to certify a cheque h$>F}n j  
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填写支票数额to fill up a cheque #m+!<  
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支票上划线to cross a cheque +Qs]8*^?;  
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开发支票to make out a cheque E$d3+``  
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签发支票，开立支票to draw a cheque||to issue a cheque 'X~tt#T  
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透支支票to overdraw a cheque QbU5FPiN  
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背书支票to endorse a cheque QWmE:F[M~  
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请付票款||清付票款to pay a cheque||to honour a cheque I8*VM3  
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支票退票to dishonour a cheque a"~o'W7  
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拒付支票to refuse a cheque  Xo^8o0xi  
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拒付支票to stop payment of a cheque Z\$HgG  
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提示要求付款to present for payment ~C-Sr@ a?/  
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见票即付持票人payable to bearer o
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支付指定人payable to order "tCI_ Zi;  
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已过期||无效out of date||stale 0Q3U\cDr  
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请给出票人R/D||refer to drawer w0QtGQ|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U#<d",I  
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文字与数字不一致words and figures differ ]aN9mT N  
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支票 Gz`Jzh j  
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时间已过account closed j
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更改处应加盖印章alterations require initials "$BkO[IS  
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时间已过effects not cleared +Q&l }2  
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停止付款payment stopped CKw-HgXG  
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支票毁损cheque mutilated ZllmaI  
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汇款||寄钱to remit||to send money Q}#4Qz~n  
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寄票供取款||支票支付to send a cheque for payment ^P^"t^O  
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寄款人a remitter q\tr&@4iC  
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收款人a remittee za>%hZf\  
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国外汇票foreign Bill n3e,vP? R  
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国内汇票inland Bill gd[muR ~  

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跟单汇票documentary bill j'*.=cwsp  

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空头汇票accommodation bill Rd(8j+Q?ps  
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原始汇票original bill hMupQDv/I  
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改写||换新票据renewed bill &[`24Db  
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即期汇票sight bill||bill on demand u
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…days after date||…days after date…日后付款  H#F"n"~$  
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…months after date||…months after date…月后付款 (9bU\4F\  
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见票后…日付款…days after sight||…days sight =Q"ths
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见票后…月付款…months after sight||…months sight !d0$cF):  
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同组票据set of bills y;0Zk~R$  
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单张汇票sola of exchange||sole of exchange yR F+
 
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远期汇票usance bill||bill at usance qoan<z7
 
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长期汇票long bill <qMX,h2  
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短期汇票short bill D9(4%^HxV1  
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逾期汇票overdue bill N9c#N%cu  
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宽限日期days of grace <^Q` y  
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电汇telegraphic transfer （T.T） z ISy\uka  
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邮汇postal order||postal note （Am.）||post office order||money order  GwD"j]  
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本票promissory note （P/N） %D^j7`Z  
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押汇负责书||押汇保证书letter of hypothecation M+Y^A7  
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副保||抵押品||付属担保物collateral security MU_ >+Wnf  
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担保书trust receipt||letter of indemnity !91<K{#A{  
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承兑||认付acceptance 7W#9
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单张承兑general acceptance F9SIC7}uH  
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有条件承兑qualified acceptance Ib4 8`  
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附条件认付conditional acceptance 0:Lm=9o  
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部分认付partial acceptance   Ec]cC LB