[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。   5v _P Oq  
会计报表statement of account |FNCXlgZ  
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往来帐目account current ^jSsa  
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现在往来帐||存款额current accout 3z8
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销货帐account sales 'Jj=RAV`  
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共同计算帐项joint account iK;opA"  
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未决帐项outstanding account s0"e'  
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贷方帐项credit account||creditor account 6lFfS!ZFA  
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借方帐项debit account||debtor account nt :N!suP3  
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应付帐||应付未付帐account payable >Aq:K^D/3F  
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应收帐||应收未收帐account receivable NL"G2 [e  
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新交易||新帐new account 6,b"  
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未决帐||老帐old account K\?]$dK5  
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现金帐cash account R^&q-M=O[  
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流水帐running account x!<yT?A  
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暂记帐||未定帐suspense account E,[xUz"  
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过期帐||延滞帐overdue account||pastdue account )xU-;z0"~  
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杂项帐户sundry account 
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详细帐单||明细表detail account Jf;?XP]z  
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呆帐bad account 1 OaXo!  
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会计项目title of account ?\=/$Gt  
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会计薄||帐薄account-book r#i?j}F}  
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营业报告书||损益计算表account of budiness||business report #\rwLpC1u  
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借贷细帐||交验帐account rendered 32)tJ|m  
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明细帐account stated 256LHY|6  
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与…银行开立一户头to open an account with /u<nLj1  
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与…银行建立交易to keep account with W~n.Xeu{C  
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继续记帐to keep account <!d"E@%v@  
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与…有交易to have an account with hS [SRa'.  
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作成会计帐||有往来帐项to make out an account with z`Wt%
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清算||清理债务to make up an account AEirj /  
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清洁帐目||与…停止交易to close ones account with iOw3MfO  
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结帐to close an account -[7O7'  
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清理未付款to ask an account||to demand an account -!M,75nU  
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结清差额to balance the account with ~^I>#Dd  
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清算to settle an account||to liquidate an account||to square an account j|fd-<ng  
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审查帐目||监查帐目to audit an account 9v)%dO.  
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检查帐目to examine an account hn)a@  
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转入A的帐户to charge the amount to As account  NW9n  
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以计帐方式付款to pay on account e;YW6}'}  
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代理某人||为某人on ones account||on account of one `s#Hq\C  
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为自己计算||独立帐目on ones own account Rf %HIAVE  
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由某人收益并负风险on ones account and risk||for ones account and risk 4 {GU6v)f  
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由某人负担for ones account||for account of one (n{wg(R  
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按某人指示||列入某人帐户by order and for account of one 7Du1RuxP  
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列入5月份帐目for May account SF]@|  
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编入某中帐项下to pass to the account of||to place to the account of Ei>m0 ~<\  
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寄出清算书to send in an account||to send in render an account Rs& @4_D  
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支票薄cheque book :7N3N  
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支票陈票人cheque drawer 2LY=DL7  
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持票人cheque holder eBN)g^  
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不记名支票cheque to bearer||bearer cheque \Xrw"\")j  
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记名支票||认人支票cheque to order }_.
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到期支票antedated cheque ]Z<_ "F  
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未到期支票postdated cheque e59dVFug.U  
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保付支票certified cheque E|"=. T  
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未获兑现支票，退票returned cheque `RQ#.   
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横线支票crossed cheque R/b4NGW@  
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普通横线general crossing lw%?z/HDf  
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特别横线special crossing ye6H*K  
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空白支票blank cheque s3s4OAY  
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失效支票，过期支票stale cheque EER`?Sa(  
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普通支票open cheque 2B~wHv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O Y-w?'p?W  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *TW=/+j  
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支票换现金||兑现to cash a cheque V2Q$g^X'  
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清理票款to clear a cheque 89}Y5#W  
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保证兑现to certify a cheque FX<b:#  
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填写支票数额to fill up a cheque TjK{9A  
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支票上划线to cross a cheque 6~:Sgt nU  
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开发支票to make out a cheque TZir>5  
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签发支票，开立支票to draw a cheque||to issue a cheque D H DZ_t:  
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透支支票to overdraw a cheque g_*T?;!.U  
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背书支票to endorse a cheque d<w~jP\  
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请付票款||清付票款to pay a cheque||to honour a cheque ~sQjl]  
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支票退票to dishonour a cheque *x~xWg9^  
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拒付支票to refuse a cheque 2s*#u<I  
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拒付支票to stop payment of a cheque wyx(FinIH  
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提示要求付款to present for payment :_<_[Y]1  
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见票即付持票人payable to bearer n>,L=wV  
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支付指定人payable to order w"m+~).U  
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已过期||无效out of date||stale dBsX*}C  
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请给出票人R/D||refer to drawer xVB;s.'!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #mR4fst  
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文字与数字不一致words and figures differ )"(]Lf's  
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支票 gyHHoZc3  
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时间已过account closed (;x3} ]  
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更改处应加盖印章alterations require initials DDT_kK;  
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时间已过effects not cleared j| Wv7  
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停止付款payment stopped v`J*ixZ7t  
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支票毁损cheque mutilated ~0$NJrUy  
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汇款||寄钱to remit||to send money y4Z&@,_{  
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寄票供取款||支票支付to send a cheque for payment uY_SU-v  
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寄款人a remitter AWjJ{#W>9  
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收款人a remittee 
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国外汇票foreign Bill t$2_xX  
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国内汇票inland Bill Z UKf`m[  
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跟单汇票documentary bill }nt* [:%  
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空头汇票accommodation bill 0!
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原始汇票original bill f>'Y(dJ'W  
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改写||换新票据renewed bill HW&%T7 a  
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即期汇票sight bill||bill on demand |6Gm:jV  
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…days after date||…days after date…日后付款 y@CHR  
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…months after date||…months after date…月后付款 "Ci
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见票后…日付款…days after sight||…days sight t|t#vcB  
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见票后…月付款…months after sight||…months sight ~>9_(L  
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同组票据set of bills cqxVAzb  
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单张汇票sola of exchange||sole of exchange = k\J<  
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远期汇票usance bill||bill at usance <\?wAjc,  
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长期汇票long bill _X?^Cy  
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短期汇票short bill o M Zq+>  
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逾期汇票overdue bill \d::l{VB  
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宽限日期days of grace hMtf.3S7c  
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电汇telegraphic transfer （T.T） (p%>j0<  
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邮汇postal order||postal note （Am.）||post office order||money order QY== GfHt  
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本票promissory note （P/N） s.8{5jVG  
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押汇负责书||押汇保证书letter of hypothecation ~Jf{4*>y  
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副保||抵押品||付属担保物collateral security ~K@'+5Pc  
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担保书trust receipt||letter of indemnity Ha)ANAD  
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承兑||认付acceptance tsk)zP,<  
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单张承兑general acceptance uG
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有条件承兑qualified acceptance c%qv9  
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附条件认付conditional acceptance sq'Pyz[[  
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部分认付partial acceptance   mml z&h