[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。   1av#u:jy~>  
会计报表statement of account SLEOcOAmD  
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往来帐目account current )&T 5/+  
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现在往来帐||存款额current accout YD[AgToo0  
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销货帐account sales E] g Lwg9K  
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共同计算帐项joint account 2'=)ese  
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未决帐项outstanding account Khd A;bF  
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贷方帐项credit account||creditor account ^f>c_[fR  
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借方帐项debit account||debtor account 8nBYP+t,e  
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应付帐||应付未付帐account payable w tGS"L  
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应收帐||应收未收帐account receivable &I=o1F2B)  
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新交易||新帐new account 423%K$710  
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未决帐||老帐old account p4IyKry,  
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现金帐cash account !GvT {  
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流水帐running account [Y!HQ9^LEp  
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暂记帐||未定帐suspense account +dLUq2  
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过期帐||延滞帐overdue account||pastdue account Y(`Bc8h  
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杂项帐户sundry account \nP79F0%2  
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详细帐单||明细表detail account =e 1Q>~  
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呆帐bad account !wE% <Fh  
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会计项目title of account &S 
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会计薄||帐薄account-book 4J`-&05O  
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营业报告书||损益计算表account of budiness||business report + AjV0#n  
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借贷细帐||交验帐account rendered @G#`uoD  
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明细帐account stated 7}\AhQ, S  
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与…银行开立一户头to open an account with  n}b/9  
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与…银行建立交易to keep account with ~FI} [6Dd  
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继续记帐to keep account J+0 ? e9  
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与…有交易to have an account with v(O@~8(I  
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作成会计帐||有往来帐项to make out an account with &SZAe/3+  
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清算||清理债务to make up an account 1Ogtzf  
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清洁帐目||与…停止交易to close ones account with _mQ~[}y+?  
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结帐to close an account Ax!@vL&@  
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清理未付款to ask an account||to demand an account ^=cXL  
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结清差额to balance the account with 7V\M)r{q7  
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清算to settle an account||to liquidate an account||to square an account 7BA9zs392  
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审查帐目||监查帐目to audit an account OHF:
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检查帐目to examine an account Ce3  
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转入A的帐户to charge the amount to As account ~Oj-W6-+&,  
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以计帐方式付款to pay on account 1\,wV,  
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代理某人||为某人on ones account||on account of one e-{4qt  
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为自己计算||独立帐目on ones own account {[B`q  
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由某人收益并负风险on ones account and risk||for ones account and risk ;,_c1x/F  
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由某人负担for ones account||for account of one .We"j_ }  
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按某人指示||列入某人帐户by order and for account of one B,dKpz;kFg  
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列入5月份帐目for May account AJH-V 6  
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编入某中帐项下to pass to the account of||to place to the account of (PCv4:`g  
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寄出清算书to send in an account||to send in render an account )TcW.d6  
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支票薄cheque book G" Fd]'  
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支票陈票人cheque drawer C[O \aW  
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持票人cheque holder ;-d :!*  
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不记名支票cheque to bearer||bearer cheque GZ];U]_  
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记名支票||认人支票cheque to order ~l@SGHx  
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到期支票antedated cheque i-E~ZfJ  
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未到期支票postdated cheque of^N4  
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保付支票certified cheque eRa1eRgP  
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未获兑现支票，退票returned cheque ;%#@vXH[Oo  
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横线支票crossed cheque $N=A,S  
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普通横线general crossing #kV`G.EX  
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特别横线special crossing ('xu2 ;<  
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空白支票blank cheque 2`l$uEI3oJ  
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失效支票，过期支票stale cheque b'^-$  
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普通支票open cheque >'8.>f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >0SF79-RE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *Rj>// A  
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支票换现金||兑现to cash a cheque 6lq7zi}'w  
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清理票款to clear a cheque 2[Q*?N  
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保证兑现to certify a cheque v)+wr[Qs  
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填写支票数额to fill up a cheque L;
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支票上划线to cross a cheque )-[ 2vhXz  
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开发支票to make out a cheque P
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签发支票，开立支票to draw a cheque||to issue a cheque {{[).o/  
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透支支票to overdraw a cheque &.+[~2  
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背书支票to endorse a cheque %g0"Kj5  
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请付票款||清付票款to pay a cheque||to honour a cheque R/b)hP~  
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支票退票to dishonour a cheque \Q*3/_}G  
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拒付支票to refuse a cheque 5 &-fX:/  
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拒付支票to stop payment of a cheque X+P& up06  
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提示要求付款to present for payment h}z^NX  
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见票即付持票人payable to bearer 27t:-O  
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支付指定人payable to order Kdx?s;i  
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已过期||无效out of date||stale (LTm! "Q  
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请给出票人R/D||refer to drawer 8\. #  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ub+>i  
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文字与数字不一致words and figures differ F{
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支票 K$#(\-M  
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时间已过account closed lsY5QE:Qrp  
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更改处应加盖印章alterations require initials `-]*Qb+  
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时间已过effects not cleared =MB[v/M59w  
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停止付款payment stopped y''`73U"  
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支票毁损cheque mutilated `L]cJ0tAs  
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汇款||寄钱to remit||to send money ,kpkXK  
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寄票供取款||支票支付to send a cheque for payment < :<E~anH  
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寄款人a remitter 2?z3s|+[  
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收款人a remittee ^0pd- n@pn  
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国外汇票foreign Bill eL0U5>#  
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国内汇票inland Bill aiF7\^aw$  
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跟单汇票documentary bill 0x4Xs  
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空头汇票accommodation bill Q0#oR[(  
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原始汇票original bill Yev] Lp  
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改写||换新票据renewed bill Y}&//S A  
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即期汇票sight bill||bill on demand s )POtJ<  
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…days after date||…days after date…日后付款 yS^";$2Tc  
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…months after date||…months after date…月后付款 '-oS=OrZ  
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见票后…日付款…days after sight||…days sight #k&"Rv;,  
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见票后…月付款…months after sight||…months sight )_k"_VVcC  
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同组票据set of bills 4wjy)VD_  
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单张汇票sola of exchange||sole of exchange VT8PV5z  
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远期汇票usance bill||bill at usance UF0W%Z  
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长期汇票long bill
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短期汇票short bill 8,B?!%FP  
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逾期汇票overdue bill l r80RL'_  
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宽限日期days of grace ^j]"!:h  
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电汇telegraphic transfer （T.T） 1(%9)).K  
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邮汇postal order||postal note （Am.）||post office order||money order H#H@AY3Y  
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本票promissory note （P/N） SnIH6k0T_  
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押汇负责书||押汇保证书letter of hypothecation yP$@~L[!  
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副保||抵押品||付属担保物collateral security C,;T/9  
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担保书trust receipt||letter of indemnity {!RDb'Zp  
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承兑||认付acceptance E_q/*}]pE  
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单张承兑general acceptance EPEWyGw  
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有条件承兑qualified acceptance S?b^g'5m  
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附条件认付conditional acceptance 8F>u6Y[P  
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部分认付partial acceptance   J#.f%V
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