[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。   qc\o>$-:`  
会计报表statement of account aG|)k,  
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往来帐目account current q@(N 38D  
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现在往来帐||存款额current accout `T9
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销货帐account sales <6apv( 2a  
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共同计算帐项joint account *pasI.2s#  
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未决帐项outstanding account P6=|C;[  
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贷方帐项credit account||creditor account j#p3
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借方帐项debit account||debtor account n(o Jb  
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应付帐||应付未付帐account payable o!H"~5Trv!  
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应收帐||应收未收帐account receivable .HtDcGp  
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新交易||新帐new account =q"3a9pb7  
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未决帐||老帐old account ?4~lA L1  
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现金帐cash account <n`|zQ  
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流水帐running account #e0+;kBh  
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暂记帐||未定帐suspense account 2Vi
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过期帐||延滞帐overdue account||pastdue account <<xJ-N  
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杂项帐户sundry account ~lL($rE  
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详细帐单||明细表detail account /[-hJ=<Yb  
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呆帐bad account AuCVpDH  
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会计项目title of account Owr`ip\  
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会计薄||帐薄account-book ~E\CAZ  
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营业报告书||损益计算表account of budiness||business report @PI\.y_w  
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借贷细帐||交验帐account rendered AjS5  
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明细帐account stated : ?V;  
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与…银行开立一户头to open an account with 7~16letQ  
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与…银行建立交易to keep account with 8%4`Yj=  
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继续记帐to keep account EDo (  
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与…有交易to have an account with r)t^qhn  
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作成会计帐||有往来帐项to make out an account with >$y >  
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清算||清理债务to make up an account l
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清洁帐目||与…停止交易to close ones account with Q-F9oZ*0  
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结帐to close an account `9ox?|iJ  
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清理未付款to ask an account||to demand an account 4i,SiFKB  
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结清差额to balance the account with mV,R0olF  
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清算to settle an account||to liquidate an account||to square an account rg,63r  
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审查帐目||监查帐目to audit an account !qlGt)G3  
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检查帐目to examine an account F:S,{&jB  
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转入A的帐户to charge the amount to As account !9 , pX  
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以计帐方式付款to pay on account M N#C2 qz  
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代理某人||为某人on ones account||on account of one :OCuxSc%5  

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为自己计算||独立帐目on ones own account M"^Vf{X^  
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由某人收益并负风险on ones account and risk||for ones account and risk LUck>l\l  
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由某人负担for ones account||for account of one iIaT1i4t.  
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按某人指示||列入某人帐户by order and for account of one UglG!1L  
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列入5月份帐目for May account ydND$@; Z  
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编入某中帐项下to pass to the account of||to place to the account of pEVgJ/>  
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寄出清算书to send in an account||to send in render an account 7q!yCU  
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支票薄cheque book -nk#d%a\  
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支票陈票人cheque drawer )ojx_3j8  
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持票人cheque holder z0 2}&^Zzk  
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不记名支票cheque to bearer||bearer cheque ^+*GbY$'  
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记名支票||认人支票cheque to order g={]Mzh  
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到期支票antedated cheque }A1|jY)x  
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未到期支票postdated cheque mPs%ZC  
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保付支票certified cheque eQU-&-wt0  
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未获兑现支票，退票returned cheque uw
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横线支票crossed cheque ?}'N_n
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普通横线general crossing h@*lWi2K7  
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特别横线special crossing bz{^h'  
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空白支票blank cheque |', M_ e]  
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失效支票，过期支票stale cheque N'I(P9@  
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普通支票open cheque ,*/Pg52?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _ XE;-weE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r"R(}`
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支票换现金||兑现to cash a cheque *kP;{Cb`  
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清理票款to clear a cheque 6N"m?g*Z d  
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保证兑现to certify a cheque Y?<)Dg.[  
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填写支票数额to fill up a cheque ^w.]Hd2  
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支票上划线to cross a cheque H nK!aa  
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开发支票to make out a cheque RT,:hH  
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签发支票，开立支票to draw a cheque||to issue a cheque FQ`(b3.   
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透支支票to overdraw a cheque 1w
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背书支票to endorse a cheque 6hO-H&r++  
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请付票款||清付票款to pay a cheque||to honour a cheque e?b)p5g  
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支票退票to dishonour a cheque TN\|fzj  
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拒付支票to refuse a cheque k[%aCGo  
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拒付支票to stop payment of a cheque YHB9m
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提示要求付款to present for payment zU&L.+   
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见票即付持票人payable to bearer Y%@hbUc}x9  
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支付指定人payable to order du_4eB  
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已过期||无效out of date||stale eTbg7"waA  
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请给出票人R/D||refer to drawer X!>eiYK)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SwW['c'*]B  
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文字与数字不一致words and figures differ GpI!J}~m
 
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支票 %IY``r)j  
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时间已过account closed U*)m',  
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更改处应加盖印章alterations require initials C\*4q8(  
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时间已过effects not cleared )]htm&q5  
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停止付款payment stopped D5,P)[  
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支票毁损cheque mutilated iyta;dw9  
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汇款||寄钱to remit||to send money 36.N>G,  
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寄票供取款||支票支付to send a cheque for payment A:l@_*C..  
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寄款人a remitter rl2&^N  
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收款人a remittee xg_Df,  
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国外汇票foreign Bill 3jB$2: #  
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国内汇票inland Bill V-'K6mn;  
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跟单汇票documentary bill ^j#rZ;uc   
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空头汇票accommodation bill a<}#HfC;'  
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原始汇票original bill 9$`lIy@B  
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改写||换新票据renewed bill \%^%wXfp  
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即期汇票sight bill||bill on demand mU}F!J#6  
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…days after date||…days after date…日后付款 C4TE-OM8  
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…months after date||…months after date…月后付款  V<k8N^  
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见票后…日付款…days after sight||…days sight V5 *OA??k<  
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见票后…月付款…months after sight||…months sight qucq,Yw  
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同组票据set of bills bw\@W{a%q  
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单张汇票sola of exchange||sole of exchange ..rOsg{  
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远期汇票usance bill||bill at usance >,td(= :  
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长期汇票long bill >
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短期汇票short bill ^pUHKXihD  
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逾期汇票overdue bill F]<Xv"  
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宽限日期days of grace d QqK^#  
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电汇telegraphic transfer （T.T） 4M2j!Sw  
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邮汇postal order||postal note （Am.）||post office order||money order .nVa[B|.  
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本票promissory note （P/N） r4SXE\ G  
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押汇负责书||押汇保证书letter of hypothecation @"^0%/2-  
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副保||抵押品||付属担保物collateral security \hx1o\  
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担保书trust receipt||letter of indemnity NeE
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承兑||认付acceptance 24z< gO  
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单张承兑general acceptance +l HjC$  
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有条件承兑qualified acceptance hpO`]  
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附条件认付conditional acceptance I|^;B8[  
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部分认付partial acceptance   )b)-ZS7