[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。   )@Zc?Da  
会计报表statement of account k<YtoV  
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往来帐目account current ='dLsh4P2N  
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现在往来帐||存款额current accout lx{.H,1
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销货帐account sales T[0V%Br{d+  
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共同计算帐项joint account M`0(!Q}  
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未决帐项outstanding account gB]C&Q  
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贷方帐项credit account||creditor account 2X|CuL{]  
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借方帐项debit account||debtor account o"
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应付帐||应付未付帐account payable UhsO\9}qH  
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应收帐||应收未收帐account receivable c}\ 'x5:o  
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新交易||新帐new account "E.\6sC  
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未决帐||老帐old account ,# ]+HS^B  
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现金帐cash account MzcB3pi  
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流水帐running account P"b8!k?   
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暂记帐||未定帐suspense account UL&} s_  
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过期帐||延滞帐overdue account||pastdue account @9aGz6k+  
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杂项帐户sundry account y>`5Kyj3-@  
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详细帐单||明细表detail account q]K'p,'  
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呆帐bad account \Dfm(R  
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会计项目title of account rkq#7  
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会计薄||帐薄account-book nWk e#{[  
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营业报告书||损益计算表account of budiness||business report #BsW  
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借贷细帐||交验帐account rendered KU]ok '  
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明细帐account stated <[ZI.+_Wt  
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与…银行开立一户头to open an account with b1xpz1  
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与…银行建立交易to keep account with &<Zdyf?[Ou  
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继续记帐to keep account L=]p_2+  
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与…有交易to have an account with 2)9r'ai?a  
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作成会计帐||有往来帐项to make out an account with f@d9Hqr+l;  
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清算||清理债务to make up an account JNi=`X&A  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account t,H
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清理未付款to ask an account||to demand an account 'SV7$,mK@  
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结清差额to balance the account with /pykW_`/-  
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清算to settle an account||to liquidate an account||to square an account # yN*',I&  
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审查帐目||监查帐目to audit an account {dzoEM[ 1s  
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检查帐目to examine an account ,H[SI0];  
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转入A的帐户to charge the amount to As account Ia4)uV8  
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以计帐方式付款to pay on account G%{0i20_  
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代理某人||为某人on ones account||on account of one PJ\0JR7a  
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为自己计算||独立帐目on ones own account |.U)ll(c  
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由某人收益并负风险on ones account and risk||for ones account and risk j.|U=)E  
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由某人负担for ones account||for account of one )^x K   
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按某人指示||列入某人帐户by order and for account of one jndGiMA  
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列入5月份帐目for May account \".^K5Pm  
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编入某中帐项下to pass to the account of||to place to the account of #&8rcu;/  
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寄出清算书to send in an account||to send in render an account Wf26  
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支票薄cheque book o l ({AYB  
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支票陈票人cheque drawer K[?Xm"4  
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持票人cheque holder \_BkY%a
 
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不记名支票cheque to bearer||bearer cheque gAbD7SE  
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记名支票||认人支票cheque to order aaW]JmRb  
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到期支票antedated cheque 2I'~2o  
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未到期支票postdated cheque \Y|*Nee}XP  
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保付支票certified cheque YK#fa2ng  
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未获兑现支票，退票returned cheque mEAXM1J|  
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横线支票crossed cheque HLK@xKD<  
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普通横线general crossing ssQ BSbx
  
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特别横线special crossing 2tQ`/!m>v$  
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空白支票blank cheque 1 OaXo!  
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失效支票，过期支票stale cheque 8(U{2B8>\%  
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普通支票open cheque |bv,2uWz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !0VfbY9C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (]2H7X:b  
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支票换现金||兑现to cash a cheque a6x j
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清理票款to clear a cheque gxNL_(A  
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保证兑现to certify a cheque -T@`hk`  
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填写支票数额to fill up a cheque f>jwN@(  
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支票上划线to cross a cheque >pyj]y^3  
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开发支票to make out a cheque (46 {r}_O  
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签发支票，开立支票to draw a cheque||to issue a cheque SUCUP<G  
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透支支票to overdraw a cheque RF}X ER  
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背书支票to endorse a cheque gApoX0nrv  
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请付票款||清付票款to pay a cheque||to honour a cheque l*aj#%ha  
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支票退票to dishonour a cheque }3
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拒付支票to refuse a cheque ]DG?R68DQ  
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拒付支票to stop payment of a cheque f'(l&/4z{  

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提示要求付款to present for payment bUy,5gk-  
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见票即付持票人payable to bearer V\~WvV  
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支付指定人payable to order kYwb -;  
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已过期||无效out of date||stale >RI>J.~  
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请给出票人R/D||refer to drawer x|64l`Vp(:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xG&SX#[2  
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文字与数字不一致words and figures differ 4pU>x$3$  
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支票 ,.IEDF<&  
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时间已过account closed ,SlN zR  
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更改处应加盖印章alterations require initials g|<Sfp+;+  
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时间已过effects not cleared "%2xR[NF  
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停止付款payment stopped .4.pJbOg  
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支票毁损cheque mutilated X*oMFQgP  
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汇款||寄钱to remit||to send money p^m5`{1]x  
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寄票供取款||支票支付to send a cheque for payment M<?Q4a'Q  
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寄款人a remitter or ;f&![ w  
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收款人a remittee +m\|e{G  
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国外汇票foreign Bill jD,Ba
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国内汇票inland Bill Z-=YM P ]Q  
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跟单汇票documentary bill }`_@'4:t  
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空头汇票accommodation bill #>;FUZuJr  
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原始汇票original bill dmrps+L  
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改写||换新票据renewed bill 6w3R '\9  
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即期汇票sight bill||bill on demand pI`?(5iK6|  
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…days after date||…days after date…日后付款 s)A<=)w/e  
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…months after date||…months after date…月后付款 z5\;OLJS,  
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见票后…日付款…days after sight||…days sight B= L&bx  
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见票后…月付款…months after sight||…months sight ~Z/ ^c,[:  
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同组票据set of bills n]W_e  
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单张汇票sola of exchange||sole of exchange txql 2  
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远期汇票usance bill||bill at usance ij5g^{_T;8  
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长期汇票long bill A?Qa 4i  
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短期汇票short bill Bc-yxjsw  
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逾期汇票overdue bill :yT-9Ze%q  
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宽限日期days of grace ~\nBjM2  
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电汇telegraphic transfer （T.T） /e\{   
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邮汇postal order||postal note （Am.）||post office order||money order M_0zC1  
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本票promissory note （P/N） D*5hrkV9  
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押汇负责书||押汇保证书letter of hypothecation YIt9M,5/Q  
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副保||抵押品||付属担保物collateral security m4k Bj*6c{  
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担保书trust receipt||letter of indemnity z@s5m }  
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承兑||认付acceptance +`mGK:>  
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单张承兑general acceptance 5/",<1  
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有条件承兑qualified acceptance v1U ?&C  
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附条件认付conditional acceptance + Y.1)i}  
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部分认付partial acceptance   :6J +%(f