[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。   b+#A=Z+Pr  
会计报表statement of account o%SD\zk  
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往来帐目account current ExxD w_VGT  
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现在往来帐||存款额current accout pNNvg,hS8  
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销货帐account sales i_{b*o_an  
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共同计算帐项joint account 1m4Xl%KS>  
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未决帐项outstanding account 7^FJ+gN8b  
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贷方帐项credit account||creditor account EQ%,IK/  
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借方帐项debit account||debtor account (iJ9ekB  
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应付帐||应付未付帐account payable U+ANSW/  
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应收帐||应收未收帐account receivable Kd!.sB/%  
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新交易||新帐new account j
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未决帐||老帐old account ZwOX ,D  
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现金帐cash account ?:DUsg  
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流水帐running account %EEQ^lm  
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暂记帐||未定帐suspense account ~-f"&@){,  
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过期帐||延滞帐overdue account||pastdue account *;: dJXR  
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杂项帐户sundry account CmxQb,Uls  
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详细帐单||明细表detail account )skz_a}]8  
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呆帐bad account H>]A|-rG#  

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会计项目title of account A)_HSIVi  
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会计薄||帐薄account-book .$ ]-::&  
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营业报告书||损益计算表account of budiness||business report kRqe&N e  
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借贷细帐||交验帐account rendered d
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明细帐account stated P
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与…银行开立一户头to open an account with G|YNShK4=9  
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与…银行建立交易to keep account with h [@}}6  
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继续记帐to keep account ]\y]8v5(  
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与…有交易to have an account with @b!W8c6  
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作成会计帐||有往来帐项to make out an account with @N]]Cf>x  
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清算||清理债务to make up an account A*g-pJh  
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清洁帐目||与…停止交易to close ones account with aS``fE;O  
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结帐to close an account THARr#1b};  
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清理未付款to ask an account||to demand an account A"z9t#dv@  
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结清差额to balance the account with s94*uZ(C/  
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清算to settle an account||to liquidate an account||to square an account 
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审查帐目||监查帐目to audit an account oKCv$>Y  
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检查帐目to examine an account lh[?`+A  
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转入A的帐户to charge the amount to As account s_a jA  
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以计帐方式付款to pay on account VZq~ -$  
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代理某人||为某人on ones account||on account of one {VKFw=$8  
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为自己计算||独立帐目on ones own account ;1s+1G}_z  
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由某人收益并负风险on ones account and risk||for ones account and risk |Fi5/$S.  
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由某人负担for ones account||for account of one xDGS`o_w_  
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按某人指示||列入某人帐户by order and for account of one :aK?DtZ  
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列入5月份帐目for May account 7jgj;%  
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编入某中帐项下to pass to the account of||to place to the account of >WIc"y.  
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寄出清算书to send in an account||to send in render an account SkE<V0  
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支票薄cheque book v6s,lC5qR  
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支票陈票人cheque drawer PDuc; RG
 
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持票人cheque holder d=PX}o^  
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不记名支票cheque to bearer||bearer cheque b,E?{uG  
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记名支票||认人支票cheque to order eF,F<IJT{  
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到期支票antedated cheque yQiY:SH  
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未到期支票postdated cheque UX@%1W!8  
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保付支票certified cheque 6^wI^`NI  
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未获兑现支票，退票returned cheque H#~gx_^U  
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横线支票crossed cheque m2c'r3UEu  
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普通横线general crossing Vr1}Zv3K'  
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特别横线special crossing +/~]fI  
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空白支票blank cheque wJy]Vyd  
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失效支票，过期支票stale cheque Vu:ZG*^  
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普通支票open cheque nTeA=0 4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >Xn,jMUW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4uXGpsL  
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支票换现金||兑现to cash a cheque _Xf1FzF+a  
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清理票款to clear a cheque ef)RlzLOq  
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保证兑现to certify a cheque iC#a+G*N_M  
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填写支票数额to fill up a cheque (HAdr5  
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支票上划线to cross a cheque EXSH{P O+  
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开发支票to make out a cheque zJXZ0yRT
 
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签发支票，开立支票to draw a cheque||to issue a cheque Z\0wQ;}  
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透支支票to overdraw a cheque ) gl{ x  
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背书支票to endorse a cheque 3Dr\ O_`u  
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请付票款||清付票款to pay a cheque||to honour a cheque / B!j`UK  
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支票退票to dishonour a cheque 61_PSScSY  
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拒付支票to refuse a cheque $}4ao2  

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拒付支票to stop payment of a cheque Af\@J6viF7  
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提示要求付款to present for payment ;-JF1p7;  
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见票即付持票人payable to bearer mBL?2~M  
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支付指定人payable to order ?* +>T@MH  
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已过期||无效out of date||stale otaR A  
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请给出票人R/D||refer to drawer papMC"<g$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0OlT^  
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文字与数字不一致words and figures differ <0Y<9+g!  
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支票 pSAtn  
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时间已过account closed pq_U?_5Z'r  
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更改处应加盖印章alterations require initials o;DK]o>kH  
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时间已过effects not cleared %*K zP{  
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停止付款payment stopped d=D#cs;\  
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支票毁损cheque mutilated \-Xtbm  
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汇款||寄钱to remit||to send money *Ej;}KSv  
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寄票供取款||支票支付to send a cheque for payment -awG14%  
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寄款人a remitter x|AND]^Q  
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收款人a remittee Xf"< >M  
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国外汇票foreign Bill _E8Cvaob  
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国内汇票inland Bill $;$vcV9*  
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跟单汇票documentary bill aO(iKlZ$  
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空头汇票accommodation bill =vQ J2Rg  
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原始汇票original bill IC8%E3
 

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改写||换新票据renewed bill f9},d1k  
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即期汇票sight bill||bill on demand \X!NoF  
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…days after date||…days after date…日后付款 [dz3k@ >0  
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…months after date||…months after date…月后付款 x H=15JY1W  
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见票后…日付款…days after sight||…days sight W[j,QU  
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见票后…月付款…months after sight||…months sight dkDPze9l  
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同组票据set of bills U~"Y8g#qgy  
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单张汇票sola of exchange||sole of exchange s
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远期汇票usance bill||bill at usance <LXx_{=:  
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长期汇票long bill y3dk4s77  
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短期汇票short bill zzQWHg]/  
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逾期汇票overdue bill (G>[A}-  
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宽限日期days of grace 1q;v|F  
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电汇telegraphic transfer （T.T） FLqN3D=yQ  
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邮汇postal order||postal note （Am.）||post office order||money order dw bR,K  
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本票promissory note （P/N） pE
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押汇负责书||押汇保证书letter of hypothecation g>@JGzMLP  
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副保||抵押品||付属担保物collateral security fd\RS1[  
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担保书trust receipt||letter of indemnity *U?O4E9  
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承兑||认付acceptance ~U9K<_U  
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单张承兑general acceptance 0lfK} a  
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有条件承兑qualified acceptance ~C.*Vc?|  
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附条件认付conditional acceptance VM"cpC_8  
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部分认付partial acceptance   a V3:{oL