[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。   w0a+8gexi  
会计报表statement of account hj^G}4  
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往来帐目account current nZ2mEt  
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现在往来帐||存款额current accout r+{!@`dYi  
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销货帐account sales O+(. 29  
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共同计算帐项joint account -)y> c  
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未决帐项outstanding account dyQ<UT  
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贷方帐项credit account||creditor account VV0Egf
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借方帐项debit account||debtor account >0g`U  
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应付帐||应付未付帐account payable X*0eN3o.  
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应收帐||应收未收帐account receivable 0M/\bEG(_  
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新交易||新帐new account cd ek^/  
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未决帐||老帐old account
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现金帐cash account #RLch  
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流水帐running account @ @3)D%h  
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暂记帐||未定帐suspense account ys.!S.k+  
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过期帐||延滞帐overdue account||pastdue account R+ #.bQg  
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杂项帐户sundry account L3G)?rPFC#  
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详细帐单||明细表detail account !Lg}q!*%>V  
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呆帐bad account N?U&( @p  
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会计项目title of account k+m_L{#m5  
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会计薄||帐薄account-book "]\":T  
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营业报告书||损益计算表account of budiness||business report NM.f0{:cj  
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借贷细帐||交验帐account rendered ;u-< {2P  
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明细帐account stated 5Ret,~Vs9|  
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与…银行开立一户头to open an account with fPk9(X;G!p  
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与…银行建立交易to keep account with e[k;SSs  
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继续记帐to keep account JU%yqXO  
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与…有交易to have an account with vM3|Ti>a'  
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作成会计帐||有往来帐项to make out an account with mBgx17K/-_  
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清算||清理债务to make up an account LAVt/TcZS|  
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清洁帐目||与…停止交易to close ones account with hG3$ ]i9  
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结帐to close an account c"& !=@  
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清理未付款to ask an account||to demand an account Eq.zCD8A  
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结清差额to balance the account with ~4X!8b_  
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清算to settle an account||to liquidate an account||to square an account ZC-ev
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审查帐目||监查帐目to audit an account k.R/X  
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检查帐目to examine an account <@ex})su  
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转入A的帐户to charge the amount to As account NP`ll0s  
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以计帐方式付款to pay on account =y/Lbe}:  
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代理某人||为某人on ones account||on account of one aZ3 #g  
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为自己计算||独立帐目on ones own account D(?#oCCA  
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由某人收益并负风险on ones account and risk||for ones account and risk zq>"a&Y,  
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由某人负担for ones account||for account of one *Z(C')7r  
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按某人指示||列入某人帐户by order and for account of one j-\u_#kx%  
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列入5月份帐目for May account +/8?+1E ^  
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编入某中帐项下to pass to the account of||to place to the account of \K= PIcH  
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寄出清算书to send in an account||to send in render an account #?|z&
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支票薄cheque book RtEkd_2  
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支票陈票人cheque drawer GY :IORuA4  
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持票人cheque holder ZXkAw sr  
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不记名支票cheque to bearer||bearer cheque Y^f|}YO%y  
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记名支票||认人支票cheque to order v:b%G?o  
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到期支票antedated cheque IC42O_^  
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未到期支票postdated cheque Vt>E\{@[t  
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保付支票certified cheque nQC[[G*x  
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未获兑现支票，退票returned cheque KcE=m\h  
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横线支票crossed cheque X?a67qL  
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普通横线general crossing SuSZ,>  
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特别横线special crossing qKXn=J/0tA  
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空白支票blank cheque sy?W\(x  
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失效支票，过期支票stale cheque XafyI*pOX  
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普通支票open cheque :4dili4|/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ] D(3   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1Ppzch7  
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支票换现金||兑现to cash a cheque B^Q#@[T   
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清理票款to clear a cheque
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保证兑现to certify a cheque ?bEYvHAzg  
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填写支票数额to fill up a cheque l#Tm `br  
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支票上划线to cross a cheque u'C4d6\wS  
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开发支票to make out a cheque )xeVoAg  
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签发支票，开立支票to draw a cheque||to issue a cheque &xVWN>bd^  
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透支支票to overdraw a cheque s}.nh>Q  
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背书支票to endorse a cheque sTb/l!=o  
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请付票款||清付票款to pay a cheque||to honour a cheque X!@Gv:TD  
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支票退票to dishonour a cheque myYe~f4=HQ  
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拒付支票to refuse a cheque 4bO 7rhve  
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拒付支票to stop payment of a cheque e'jR<ln|  
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提示要求付款to present for payment 3RD Q{
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见票即付持票人payable to bearer wxoBq{r;  
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支付指定人payable to order 8z+ CYeV  
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已过期||无效out of date||stale H1X6f7`  
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请给出票人R/D||refer to drawer ,0~'#x>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^v,^.>P  
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文字与数字不一致words and figures differ A5z `3T;1  
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支票 6VA@;g0$  
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时间已过account closed
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更改处应加盖印章alterations require initials 8&3G|m1-2  
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时间已过effects not cleared E$RH+):|  
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停止付款payment stopped !"_\5$5i<X  
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支票毁损cheque mutilated S25&UwUw  
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汇款||寄钱to remit||to send money ~ZT(@w  
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寄票供取款||支票支付to send a cheque for payment INi(G-!g  
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寄款人a remitter .h{`e>d  
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收款人a remittee iE>T5XV8$B  

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国外汇票foreign Bill aNw8][  
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国内汇票inland Bill 6_rS!X  
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跟单汇票documentary bill 0escp~\Z  
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空头汇票accommodation bill B^Fe.ty  
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原始汇票original bill EA) K"C  
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改写||换新票据renewed bill &>,c..Ke  
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即期汇票sight bill||bill on demand /
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…days after date||…days after date…日后付款 #6* j+SX^  
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…months after date||…months after date…月后付款 Z garxV*  
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见票后…日付款…days after sight||…days sight xL&M8:  
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见票后…月付款…months after sight||…months sight ,E ]vM&  
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同组票据set of bills 7\.{O$Q  
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单张汇票sola of exchange||sole of exchange jTHgh>n  
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远期汇票usance bill||bill at usance VCf/EkC  
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长期汇票long bill n[+$a)$8  
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短期汇票short bill o|`%>&jP  
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逾期汇票overdue bill t nvCtuaR  
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宽限日期days of grace Mj!g1Q  
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电汇telegraphic transfer （T.T） to,\sc  
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邮汇postal order||postal note （Am.）||post office order||money order z ?L]5m`H  
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本票promissory note （P/N） !FA[ ]d4  
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押汇负责书||押汇保证书letter of hypothecation WzhY4"p  
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副保||抵押品||付属担保物collateral security ;s\ck:Xg  
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担保书trust receipt||letter of indemnity Fa+#bX7  
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承兑||认付acceptance 2A&Y})D  
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单张承兑general acceptance >Q#\X=a>  
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有条件承兑qualified acceptance kO}QOL4  
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附条件认付conditional acceptance -izZ D  
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部分认付partial acceptance   Qm@v}pD