[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。   zM3H@;}m  
会计报表statement of account >n@>h$]  
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往来帐目account current (9'G  
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现在往来帐||存款额current accout Cv?<}q  
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销货帐account sales 6w:g77SH)%  
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共同计算帐项joint account wUZ(Tin  
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未决帐项outstanding account 8O;rp(N.n  
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贷方帐项credit account||creditor account [W8iM7D  
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借方帐项debit account||debtor account o+6^|RP  
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应付帐||应付未付帐account payable gw}7%U`T9  
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应收帐||应收未收帐account receivable )o z-<zW  
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新交易||新帐new account B2Awdw3=g  
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未决帐||老帐old account %lqG*dRx0  
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现金帐cash account bQ:3G;  
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流水帐running account KI?1(L  
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暂记帐||未定帐suspense account X:} 5L>'  
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过期帐||延滞帐overdue account||pastdue account jJ{ w -$  
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杂项帐户sundry account J Wyoh|  
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详细帐单||明细表detail account bU +eJU_%  
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呆帐bad account C?<XtIoB  
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会计项目title of account
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会计薄||帐薄account-book "OAZ<  
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营业报告书||损益计算表account of budiness||business report Cot\i\]jv  
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借贷细帐||交验帐account rendered Xs,PT  
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明细帐account stated HkB<RsS$p_  
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与…银行开立一户头to open an account with -/{}^QWB  
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与…银行建立交易to keep account with "^e?E:( 3  
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继续记帐to keep account J#Ehx |  
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与…有交易to have an account with LsZ!':LN  
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作成会计帐||有往来帐项to make out an account with [MP:Eeg  
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清算||清理债务to make up an account u`
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清洁帐目||与…停止交易to close ones account with myX0<j3G5  
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结帐to close an account [t)i\ }V  
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清理未付款to ask an account||to demand an account V *y  
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结清差额to balance the account with <&Xq`i/(  
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清算to settle an account||to liquidate an account||to square an account ^}\R]})w"  
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审查帐目||监查帐目to audit an account _\;# a  
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检查帐目to examine an account ha~s< I  
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转入A的帐户to charge the amount to As account X0TGJ,yW(  
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以计帐方式付款to pay on account _8`
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代理某人||为某人on ones account||on account of one 2oASz|  
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为自己计算||独立帐目on ones own account Jj:4@p:  
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由某人收益并负风险on ones account and risk||for ones account and risk zy;w07- )  
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由某人负担for ones account||for account of one :nEV/"#F  
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按某人指示||列入某人帐户by order and for account of one r%n[PK^(  
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列入5月份帐目for May account T7'$A!c  
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编入某中帐项下to pass to the account of||to place to the account of t Es$+b  
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寄出清算书to send in an account||to send in render an account A[bxxQSP\H  
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支票薄cheque book rg~CF<  
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支票陈票人cheque drawer k_B^2=  
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持票人cheque holder !Ao
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不记名支票cheque to bearer||bearer cheque nabN.Ly  
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记名支票||认人支票cheque to order i}19$x.D`  
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到期支票antedated cheque 2OTpGl  
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未到期支票postdated cheque W#!\.m`5  
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保付支票certified cheque $((<le5-)  
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未获兑现支票，退票returned cheque xph60T
  
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横线支票crossed cheque o2~x'*A0I  
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普通横线general crossing LjH];=R  
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特别横线special crossing s@$AYZm_  
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空白支票blank cheque TO.NCO\x  
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失效支票，过期支票stale cheque
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普通支票open cheque F,sT[C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G<-.{Gx)  
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支票换现金||兑现to cash a cheque EP[ gq  
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清理票款to clear a cheque %;<FfS  
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保证兑现to certify a cheque R:e:B7O~0  
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填写支票数额to fill up a cheque aQ)9<LsI  
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支票上划线to cross a cheque oqj3Q 1  
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开发支票to make out a cheque ~ e"^-x  
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签发支票，开立支票to draw a cheque||to issue a cheque r=9*2X#  
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透支支票to overdraw a cheque 4uz\
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背书支票to endorse a cheque A$5T3j'  
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请付票款||清付票款to pay a cheque||to honour a cheque ?FA:K0H?zl  
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支票退票to dishonour a cheque ,^
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拒付支票to refuse a cheque 83S],L  
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拒付支票to stop payment of a cheque 6@T_1  
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提示要求付款to present for payment H fRxgA@  
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见票即付持票人payable to bearer ^wX_@?aKtt  
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支付指定人payable to order a#kZY7s  
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已过期||无效out of date||stale u^{Q|o:=x  
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请给出票人R/D||refer to drawer J+9D/VT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ftK.jj1:  
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文字与数字不一致words and figures differ Tp9LBF  
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支票 K[ylyQ1  
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时间已过account closed MY0Wr%@#0  
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更改处应加盖印章alterations require initials 6R?J.&|  
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时间已过effects not cleared {8t;nsdm!  
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停止付款payment stopped ZkqC1u3  
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支票毁损cheque mutilated PUa~Apj'  
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汇款||寄钱to remit||to send money 5m_@s?P[  
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寄票供取款||支票支付to send a cheque for payment 2*Gl|@~N  
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寄款人a remitter gg6&F zp  
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收款人a remittee n)pBK>+  
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国外汇票foreign Bill OxqP:kM  
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国内汇票inland Bill 76c}Rk^  
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跟单汇票documentary bill QAu^]1;  
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空头汇票accommodation bill ,(lD5iN  
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原始汇票original bill smk0*m4  
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改写||换新票据renewed bill :@Q_oyWE8  
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即期汇票sight bill||bill on demand *r(iegO$  
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…days after date||…days after date…日后付款 g%^Zq"  
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…months after date||…months after date…月后付款 BhNwC[G?m  
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见票后…日付款…days after sight||…days sight c*LnLK/m  
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见票后…月付款…months after sight||…months sight 3DgI.V6un  
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同组票据set of bills w6Ue5Ix,!  
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单张汇票sola of exchange||sole of exchange I7]45pF  
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远期汇票usance bill||bill at usance \#~~,k 6f  
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长期汇票long bill 4|x5-m+T  
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短期汇票short bill c9DX  
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逾期汇票overdue bill V@T G"YF  
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宽限日期days of grace awMm&8cIM  
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电汇telegraphic transfer （T.T） %!LrC!6P4  
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邮汇postal order||postal note （Am.）||post office order||money order L"#Tas\5  
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本票promissory note （P/N） | u36-  
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押汇负责书||押汇保证书letter of hypothecation J:pn
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副保||抵押品||付属担保物collateral security ;I]TM#qGF  
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担保书trust receipt||letter of indemnity F0]= z-  
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承兑||认付acceptance Z A7u6 6  
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单张承兑general acceptance C n4|qX"&t  
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有条件承兑qualified acceptance < _c84,[V  
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附条件认付conditional acceptance /vSFQ}W  
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部分认付partial acceptance   ZVgR7+`]#