[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。   'edd6yTd  
会计报表statement of account  jIMT&5k  
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往来帐目account current 6V"|  
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现在往来帐||存款额current accout G,#]`W@qhK  
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销货帐account sales CWP),]#n  
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共同计算帐项joint account 4GA9oLl  
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未决帐项outstanding account q&/<~RC*
 
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贷方帐项credit account||creditor account YP^=b}  
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借方帐项debit account||debtor account }?KvT$s  
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应付帐||应付未付帐account payable !cLdoX  
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应收帐||应收未收帐account receivable N~""Lc&  
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新交易||新帐new account 5r&bk`  
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未决帐||老帐old account L}~"R/iWCT  
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现金帐cash account %^bHQB%  
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流水帐running account PBeBI:  
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暂记帐||未定帐suspense account M_I.Y1|  
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过期帐||延滞帐overdue account||pastdue account w#XD4kwQG  
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杂项帐户sundry account }508wwv  
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详细帐单||明细表detail account t)4><22of  
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呆帐bad account >1}@Q(n/}{  
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会计项目title of account &G|^{!p/G  
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会计薄||帐薄account-book 2zV{I*  
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营业报告书||损益计算表account of budiness||business report |AQU\BUj  
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借贷细帐||交验帐account rendered /szwVA  
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明细帐account stated :cxA  
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与…银行开立一户头to open an account with Hl#?#A5  
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与…银行建立交易to keep account with Kqz+:E8D  
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继续记帐to keep account w:pPd;nz0Y  
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与…有交易to have an account with ]6 HR  
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作成会计帐||有往来帐项to make out an account with %a?\y_a=b  
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清算||清理债务to make up an account aX2N Qq>s  
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清洁帐目||与…停止交易to close ones account with v5 @9  
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结帐to close an account FHSFH>  
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清理未付款to ask an account||to demand an account Cw"[$E'J  
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结清差额to balance the account with )}7X4g6X   
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清算to settle an account||to liquidate an account||to square an account WD_{bd)  
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审查帐目||监查帐目to audit an account ;.Ld6JRunw  
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检查帐目to examine an account !Eg2#a?  
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转入A的帐户to charge the amount to As account %# o@c  
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以计帐方式付款to pay on account C4qK52'2s  
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代理某人||为某人on ones account||on account of one HI{h>g T  
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为自己计算||独立帐目on ones own account tSux5yV  
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由某人收益并负风险on ones account and risk||for ones account and risk g4Q' Fub+I  
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由某人负担for ones account||for account of one H2H[DVKv  
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按某人指示||列入某人帐户by order and for account of one S~ Z<-@S  
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列入5月份帐目for May account JV@G9PT  
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编入某中帐项下to pass to the account of||to place to the account of ~;]kqYIJ  

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寄出清算书to send in an account||to send in render an account I|c!:4  
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支票薄cheque book TE$6=;  
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支票陈票人cheque drawer {|hg3R~A  
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持票人cheque holder f,E7eL@  
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不记名支票cheque to bearer||bearer cheque  19]19_-  
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记名支票||认人支票cheque to order 5 | ,b  
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到期支票antedated cheque F/BR#J1  
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未到期支票postdated cheque $Y6\m`  
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保付支票certified cheque 8!Wh`n<  
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未获兑现支票，退票returned cheque  #O}}pF  
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横线支票crossed cheque D?1fY!C:r  
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普通横线general crossing )xyjQ|b  
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特别横线special crossing Mz6(M,hkq  
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空白支票blank cheque vlbZ5  
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失效支票，过期支票stale cheque lJu^Bcrv  
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普通支票open cheque WZNq!K H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  '/.Dxib  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XJ4f;U  
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支票换现金||兑现to cash a cheque mgjJNzclL  

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清理票款to clear a cheque K4!-%d$  
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保证兑现to certify a cheque SraZxuPg>  
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填写支票数额to fill up a cheque |NfFe*q0;8  
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支票上划线to cross a cheque q`<:CfCt  
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开发支票to make out a cheque 'cs(gc0  
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签发支票，开立支票to draw a cheque||to issue a cheque uDDa>Ka#+  
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透支支票to overdraw a cheque ff#7}9_mh  
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背书支票to endorse a cheque  ?.?)5 &4  
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请付票款||清付票款to pay a cheque||to honour a cheque Ia&*JYM[  
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支票退票to dishonour a cheque 7 *5B  
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拒付支票to refuse a cheque ]at$ohS  
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拒付支票to stop payment of a cheque Y=mr=]q  
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提示要求付款to present for payment 66v,/#K  
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见票即付持票人payable to bearer 11H`WOTQF  
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支付指定人payable to order k%.v`H!  
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已过期||无效out of date||stale ^)AECn  
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请给出票人R/D||refer to drawer b;i*}4h!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xIM,
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文字与数字不一致words and figures differ !nmZ"n|}p  
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支票 ,1-%C)  
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时间已过account closed AiqKf=  
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更改处应加盖印章alterations require initials +25}X{r$_  
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时间已过effects not cleared ,ri&zbB  
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停止付款payment stopped <a R  
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支票毁损cheque mutilated )]>t(  
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汇款||寄钱to remit||to send money Y>$5j}K  
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寄票供取款||支票支付to send a cheque for payment m(f`=+lqI`  
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寄款人a remitter wSR|uh  
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收款人a remittee tQ}GTqk  
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国外汇票foreign Bill <$A,|m  
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国内汇票inland Bill FBE|pG7  
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跟单汇票documentary bill 4K cEJlK5  
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空头汇票accommodation bill a"s2N%{  
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原始汇票original bill J{/hc} $  
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改写||换新票据renewed bill }P.s  
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即期汇票sight bill||bill on demand >V.?XZ nt  
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…days after date||…days after date…日后付款 /CALXwL  
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…months after date||…months after date…月后付款 K^x{rn.Zf  
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见票后…日付款…days after sight||…days sight Z +/3rd  
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见票后…月付款…months after sight||…months sight 3ZT3I1/D  
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同组票据set of bills .LAB8bg  
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单张汇票sola of exchange||sole of exchange 9@qkj 4w  
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远期汇票usance bill||bill at usance h[!@8  
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长期汇票long bill .Z]hS7t  
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短期汇票short bill (e_< ~+E  
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逾期汇票overdue bill f0@*>  
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宽限日期days of grace @?s>oSyV  
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电汇telegraphic transfer （T.T） ,XscO7  
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邮汇postal order||postal note （Am.）||post office order||money order ?!m\|'s-  
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本票promissory note （P/N） D]>Z5nr |  
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押汇负责书||押汇保证书letter of hypothecation K%`]HW@I{  
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副保||抵押品||付属担保物collateral security QiA}0q3]0  
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担保书trust receipt||letter of indemnity s[eSPSFZ  
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承兑||认付acceptance A* :|d~  
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单张承兑general acceptance 
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有条件承兑qualified acceptance :!cK?H$+  
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附条件认付conditional acceptance Y|wjt\M  
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部分认付partial acceptance   }^Sk.:;n3