[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。   2GLq#")P  
会计报表statement of account q]=.Aik  
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往来帐目account current d*khda;Vj  
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现在往来帐||存款额current accout Za}*6N=?*  
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销货帐account sales - y{* U1[  
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共同计算帐项joint account \v44Vmfz  
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未决帐项outstanding account xcnHj1r-o'  
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贷方帐项credit account||creditor account J5)e 7  
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借方帐项debit account||debtor account eW"i'\`0  
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应付帐||应付未付帐account payable q@F"fjWBr  
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应收帐||应收未收帐account receivable g9}u6q  
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新交易||新帐new account /D`M?nD7  
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未决帐||老帐old account H$KE*Wwq  
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现金帐cash account 6#T?g7\pyR  
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流水帐running account ^%~ztn 51  
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暂记帐||未定帐suspense account k^Tu9}[W1  
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过期帐||延滞帐overdue account||pastdue account vNLf) B  
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杂项帐户sundry account cNw<k&w6F  
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详细帐单||明细表detail account TUJ]u2J8?  
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呆帐bad account |4-c/@D.~  
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会计项目title of account VPys  
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会计薄||帐薄account-book vMzR3@4e  
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营业报告书||损益计算表account of budiness||business report BS*cG>T  
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借贷细帐||交验帐account rendered PH
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明细帐account stated _ H$Cm  
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与…银行开立一户头to open an account with akm)X0!-}  
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与…银行建立交易to keep account with ]_d(YHYf  
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继续记帐to keep account feNr!/  
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与…有交易to have an account with %|SbZ)gcQ  
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作成会计帐||有往来帐项to make out an account with Mk@_uPm  
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清算||清理债务to make up an account Bq
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清洁帐目||与…停止交易to close ones account with ]lz,?izMR  
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结帐to close an account LYWQqxB  
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清理未付款to ask an account||to demand an account 'd(}bYr)  
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结清差额to balance the account with AN
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清算to settle an account||to liquidate an account||to square an account *:\QD 8^  
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审查帐目||监查帐目to audit an account .YS[Md{  
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检查帐目to examine an account {_k 6t  
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转入A的帐户to charge the amount to As account /8Vh G|Wb  
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以计帐方式付款to pay on account =FwFqjvl  
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代理某人||为某人on ones account||on account of one g{<3* ,  
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为自己计算||独立帐目on ones own account xhimRi  
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由某人收益并负风险on ones account and risk||for ones account and risk A;2?!i#f  
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由某人负担for ones account||for account of one 0'L+9T5  
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按某人指示||列入某人帐户by order and for account of one u9VJ{F  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of ?]s j!7   
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寄出清算书to send in an account||to send in render an account 2abWIw4  
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支票薄cheque book %Xp}d5-  
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支票陈票人cheque drawer 'f5,%e2#  
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持票人cheque holder c()F%e:n  
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不记名支票cheque to bearer||bearer cheque 'VO^H68  
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记名支票||认人支票cheque to order V-I_SvWv\  
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到期支票antedated cheque tJg
 
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未到期支票postdated cheque )e{~x u  
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保付支票certified cheque f3 *u_LO  
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未获兑现支票，退票returned cheque }R.cqk\qa^  
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横线支票crossed cheque )S>~h;  
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普通横线general crossing 3LX<&."z  
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特别横线special crossing f@>27&'WV  
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空白支票blank cheque [nYwJ  
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失效支票，过期支票stale cheque 9k2HP]8=[{  
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普通支票open cheque ~])\xC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H9nZ%n  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gwR ^Z{  
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支票换现金||兑现to cash a cheque In= 3#u ,M  
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清理票款to clear a cheque kw|bEL9!u  
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保证兑现to certify a cheque Og" 50-  
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填写支票数额to fill up a cheque qV8;;&8r  
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支票上划线to cross a cheque W"VN2  
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开发支票to make out a cheque E9%xSMS8@  
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签发支票，开立支票to draw a cheque||to issue a cheque / D#vs9S  
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透支支票to overdraw a cheque vy@;zrs  
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背书支票to endorse a cheque VlXIM,
  
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请付票款||清付票款to pay a cheque||to honour a cheque *G>V`||RW  
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支票退票to dishonour a cheque UQ`%,D  
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拒付支票to refuse a cheque >:X
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拒付支票to stop payment of a cheque Y?ZTl762  
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提示要求付款to present for payment hLYSYMUb  
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见票即付持票人payable to bearer 2"yzrwZ:  
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支付指定人payable to order ?n\~&n'C  
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已过期||无效out of date||stale '[`.&-;  
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请给出票人R/D||refer to drawer `$G7Ia_ $]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ad'b{C%  
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文字与数字不一致words and figures differ o;\c$|TNU  
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支票 wO&2S-;_K  
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时间已过account closed [Dou%\  
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更改处应加盖印章alterations require initials F')fi0=  
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时间已过effects not cleared ~~D =Z#  
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停止付款payment stopped SFdSA4D"  
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支票毁损cheque mutilated o"5[~$O  

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汇款||寄钱to remit||to send money }[%d=NY  
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寄票供取款||支票支付to send a cheque for payment ZKT~\l  
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寄款人a remitter 6-w'?G37  
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收款人a remittee J/o$\8tiMw  
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国外汇票foreign Bill aYyUe>  
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国内汇票inland Bill 't5 I%F  

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跟单汇票documentary bill z U~o"Jv  

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空头汇票accommodation bill p`i_s(u  
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原始汇票original bill WLTraB[?  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand  ThLnp@  
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…days after date||…days after date…日后付款 UBUZ}ZIbN  
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…months after date||…months after date…月后付款 ?Q< o-o;B  
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见票后…日付款…days after sight||…days sight H@uCbT  
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见票后…月付款…months after sight||…months sight 8G>;X;W  
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同组票据set of bills &DMKZMj<Q*  
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单张汇票sola of exchange||sole of exchange cNW[i"  
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远期汇票usance bill||bill at usance "G8w}n:y  
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长期汇票long bill TB]Bl.  
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短期汇票short bill b@OL!?JP  
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逾期汇票overdue bill vG'JMzAm  
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宽限日期days of grace eZ]4,,m  
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电汇telegraphic transfer （T.T） cS98%@DR  
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邮汇postal order||postal note （Am.）||post office order||money order 3*G7H  
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本票promissory note （P/N） &v+8RY^F=  
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押汇负责书||押汇保证书letter of hypothecation 3S-nsMs.  
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副保||抵押品||付属担保物collateral security goi5I(yn^  
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担保书trust receipt||letter of indemnity '&5A*X]d  
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承兑||认付acceptance T?W`g>yM  
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单张承兑general acceptance B*A{@)_  
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有条件承兑qualified acceptance C6=7zYhR  
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附条件认付conditional acceptance le?hCPHkp  
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部分认付partial acceptance   [ZS}P