[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。   /-hF<oNQ  
会计报表statement of account nM; G; T  
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往来帐目account current _eQ
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现在往来帐||存款额current accout Ad,r(0a LZ  
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销货帐account sales eTF8B<?  
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共同计算帐项joint account VBX# !K1Q  
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未决帐项outstanding account #8z,'~\  
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贷方帐项credit account||creditor account yo*iv+l  
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借方帐项debit account||debtor account 
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应付帐||应付未付帐account payable <c ovApx  
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应收帐||应收未收帐account receivable s\W  
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新交易||新帐new account g&4~nEp  
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未决帐||老帐old account YC]YX
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现金帐cash account ,GX~s5S8  
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流水帐running account r%l%yCH  
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暂记帐||未定帐suspense account +V9 B  
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过期帐||延滞帐overdue account||pastdue account ay(!H~q_U  
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杂项帐户sundry account ^MT9n  
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详细帐单||明细表detail account Lq-33#n/  
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呆帐bad account ufCqvv>'  
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会计项目title of account b(RBG  
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会计薄||帐薄account-book *J_iXu|  
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营业报告书||损益计算表account of budiness||business report JA)o@[lF  
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借贷细帐||交验帐account rendered /zG+]  
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明细帐account stated 8?7kIin  
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与…银行开立一户头to open an account with %X4-a%512  
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与…银行建立交易to keep account with MBB5w j  
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继续记帐to keep account AJyq>0p  
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与…有交易to have an account with j z~[5m}J  
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作成会计帐||有往来帐项to make out an account with <% z@  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with 5W+{U8\  
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结帐to close an account eZg$AOp U  
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清理未付款to ask an account||to demand an account Kax#OYLpg  
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结清差额to balance the account with RqXi1<6j#  
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清算to settle an account||to liquidate an account||to square an account .Y1bY:=  
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审查帐目||监查帐目to audit an account 3DW3LYo{  
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检查帐目to examine an account gN?0m4[$i  
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转入A的帐户to charge the amount to As account 7 _g+^e-"  
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以计帐方式付款to pay on account :.$"kXm^  
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代理某人||为某人on ones account||on account of one DLi?'K3t  
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为自己计算||独立帐目on ones own account e.l!3xY2'  
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由某人收益并负风险on ones account and risk||for ones account and risk Uk,g> LG
  
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由某人负担for ones account||for account of one F;u_7OM  
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按某人指示||列入某人帐户by order and for account of one p@ygne4  
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列入5月份帐目for May account GK?4@<fY  
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编入某中帐项下to pass to the account of||to place to the account of gnLn7?  
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寄出清算书to send in an account||to send in render an account Izo!rC  
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支票薄cheque book +E5=
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支票陈票人cheque drawer por/^=e{Y  
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持票人cheque holder *:hyY!x  
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不记名支票cheque to bearer||bearer cheque s8<gK.atl  
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记名支票||认人支票cheque to order ^6;V}2>v}  
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到期支票antedated cheque xT*d/Oaw  
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未到期支票postdated cheque Y`G
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保付支票certified cheque q%/uQT?  
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未获兑现支票，退票returned cheque ~DF:lqwWP  
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横线支票crossed cheque OMrc_)he\  
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普通横线general crossing $_;e>*+x  
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特别横线special crossing ~I=Y{iM  
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空白支票blank cheque SA"p\}"  
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失效支票，过期支票stale cheque nY%5cJ`"  
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普通支票open cheque nIk$7rGLB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !YL..fb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7, } $u  
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支票换现金||兑现to cash a cheque C4$:mJ>y  
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清理票款to clear a cheque 2F{hg%  
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保证兑现to certify a cheque LkruL_E>  
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填写支票数额to fill up a cheque x&sI=5l  
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支票上划线to cross a cheque CvSIV7zYo  
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开发支票to make out a cheque PX:'/{V  
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签发支票，开立支票to draw a cheque||to issue a cheque b \KL;H/  
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透支支票to overdraw a cheque /@ !CKh`  
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背书支票to endorse a cheque K;?,FlH  
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请付票款||清付票款to pay a cheque||to honour a cheque ,[S+T.Cu  
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支票退票to dishonour a cheque l
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拒付支票to refuse a cheque E#J';tUQ  
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拒付支票to stop payment of a cheque K8n4oz#z  
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提示要求付款to present for payment q{s(.Uq$&  
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见票即付持票人payable to bearer bfB\h*XO  
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支付指定人payable to order V/cP4 {L  
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已过期||无效out of date||stale ;\
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请给出票人R/D||refer to drawer CkJCi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S3L~~X/=  
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文字与数字不一致words and figures differ R'
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支票 )o\jJrVDf  
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时间已过account closed qwIa?!8o  
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更改处应加盖印章alterations require initials ,J`'Y+7 W  
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时间已过effects not cleared P2nft2/eu?  
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停止付款payment stopped qlA7tU2p&  
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支票毁损cheque mutilated ^z,_+},a3T  
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汇款||寄钱to remit||to send money >J|]moSVA  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter S1/`th  
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收款人a remittee &Q}*+Y]G  
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国外汇票foreign Bill ~tOAT;g}q  
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国内汇票inland Bill `bc;]@"  
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跟单汇票documentary bill #z1H8CFL"  
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空头汇票accommodation bill !Ci~!)$z6  
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原始汇票original bill ^Q&u0;OJ  
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改写||换新票据renewed bill ~Y.tz`2D  
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即期汇票sight bill||bill on demand qYhs|tY)  
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…days after date||…days after date…日后付款 ~{}# )gGU  
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…months after date||…months after date…月后付款 )/t?!T.[  
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见票后…日付款…days after sight||…days sight YIR R=qpn  
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见票后…月付款…months after sight||…months sight :rP#I#,7w  
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同组票据set of bills L4L2O7  
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单张汇票sola of exchange||sole of exchange 4`Ic&c/  
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远期汇票usance bill||bill at usance  )J?{+3  
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长期汇票long bill `<[6YH_  
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短期汇票short bill ;L&TxO>#J  
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逾期汇票overdue bill N8`?t5  
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宽限日期days of grace #P#-xz  
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电汇telegraphic transfer （T.T） P,=+W(s9}  
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邮汇postal order||postal note （Am.）||post office order||money order Jgu94.;5  
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本票promissory note （P/N） `pd&se'p  
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押汇负责书||押汇保证书letter of hypothecation L!_ZY  
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副保||抵押品||付属担保物collateral security }bU8G '  
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担保书trust receipt||letter of indemnity u9=SpgB#  
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承兑||认付acceptance ZtVAEIZ)  
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单张承兑general acceptance bN^O}[  
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有条件承兑qualified acceptance ^% Q|s#w.  
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附条件认付conditional acceptance 4;`Bj:.  
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部分认付partial acceptance   >*twTlb{