[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。   Gl1XRNyC  
会计报表statement of account |'nQvn:{  
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往来帐目account current '|[V}K5m/f  
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现在往来帐||存款额current accout (?7=,A7^  
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销货帐account sales %8Ff
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共同计算帐项joint account N3n]  
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未决帐项outstanding account K381B5
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贷方帐项credit account||creditor account ga5Q  
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借方帐项debit account||debtor account {EoYU\x  
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应付帐||应付未付帐account payable mWT+15\5r(  

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应收帐||应收未收帐account receivable MXaFqK<Y  
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新交易||新帐new account 8G:/f3B=  
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未决帐||老帐old account ~T_|?lU`R  
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现金帐cash account J4T"O<i$58  
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流水帐running account u cpU$+  
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暂记帐||未定帐suspense account ^Arv6kD,  
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过期帐||延滞帐overdue account||pastdue account 4 Ej->T.  
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杂项帐户sundry account /vSG mW-*  
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详细帐单||明细表detail account :^)?AO#J  
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呆帐bad account $JY\q2  
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会计项目title of account L$PbC!1  
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会计薄||帐薄account-book ]o] VS  
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营业报告书||损益计算表account of budiness||business report +f/ I>9G  
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借贷细帐||交验帐account rendered _lv{8vf1B  
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明细帐account stated ?}
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与…银行开立一户头to open an account with E)*ht;u  
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与…银行建立交易to keep account with "1a;);S=*)  
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继续记帐to keep account ~R|9|k  
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与…有交易to have an account with 0qN`-0Yk  
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作成会计帐||有往来帐项to make out an account with j@4MV^F2c  
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清算||清理债务to make up an account lAnq2j|  
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清洁帐目||与…停止交易to close ones account with T";evM66  
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结帐to close an account .))g]CH  
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清理未付款to ask an account||to demand an account N}#Rw2Vl  
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结清差额to balance the account with .2%t3ul[  
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清算to settle an account||to liquidate an account||to square an account $I9& cNPv  
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审查帐目||监查帐目to audit an account xn`)I>v  
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检查帐目to examine an account +6uf6&.@~  
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转入A的帐户to charge the amount to As account pFH.beY  
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以计帐方式付款to pay on account {m*lt3 $k  
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代理某人||为某人on ones account||on account of one w
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为自己计算||独立帐目on ones own account l<1zLA~G  
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由某人收益并负风险on ones account and risk||for ones account and risk :#g.%&  
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由某人负担for ones account||for account of one 7RDmvWd-'?  
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按某人指示||列入某人帐户by order and for account of one /Pextj<  
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列入5月份帐目for May account F'|K>!H  
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编入某中帐项下to pass to the account of||to place to the account of EPJ>@A>;D  
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寄出清算书to send in an account||to send in render an account `^Ll@Cx"  
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支票薄cheque book O#k; O*s'  
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支票陈票人cheque drawer kcUn GiP  
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持票人cheque holder 1n<4yfJ  
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不记名支票cheque to bearer||bearer cheque {J)%6eL?  
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记名支票||认人支票cheque to order $
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到期支票antedated cheque qqo#H O  
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未到期支票postdated cheque t]0DT_iE  
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保付支票certified cheque `uMc.:5\  
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未获兑现支票，退票returned cheque ;6 W[%{  
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横线支票crossed cheque Ep
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普通横线general crossing ,\i XZ5"R  
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特别横线special crossing *Sdx:G~gp  
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空白支票blank cheque sgP{A}4
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失效支票，过期支票stale cheque f 6K.F  
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普通支票open cheque ~n@rX=Y)]0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?R)dxuj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J;Z2<x/H  
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支票换现金||兑现to cash a cheque m-azd~r[  
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清理票款to clear a cheque vTx>z\7q,  
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保证兑现to certify a cheque V:L%GWU  
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填写支票数额to fill up a cheque uU3A,-{-  
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支票上划线to cross a cheque ou-UR

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开发支票to make out a cheque ,\v'%,:C  
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签发支票，开立支票to draw a cheque||to issue a cheque ~x8nC%qPvq  
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透支支票to overdraw a cheque  i
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背书支票to endorse a cheque wxvi)|)  
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请付票款||清付票款to pay a cheque||to honour a cheque IyHbl_P ^  
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支票退票to dishonour a cheque P!|Z%H  
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拒付支票to refuse a cheque D;C';O  
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拒付支票to stop payment of a cheque (|^m9v0:  
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提示要求付款to present for payment 4`#Q  
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见票即付持票人payable to bearer !}TsFa  
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支付指定人payable to order D|9+:Y  
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已过期||无效out of date||stale ]j*2PSJG  
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请给出票人R/D||refer to drawer e NIzI]~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  p +i1sY  
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文字与数字不一致words and figures differ B`}um;T#~,  
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支票 )]1hN;Nz  
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时间已过account closed y'_8b=*  
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更改处应加盖印章alterations require initials 3%Y:+%VE  
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时间已过effects not cleared 7QsD"rL  
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停止付款payment stopped 7PY$=L48A  
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支票毁损cheque mutilated bU! v  
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汇款||寄钱to remit||to send money &~,4$&_  
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寄票供取款||支票支付to send a cheque for payment n<ZPWlJ  
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寄款人a remitter Y9+_MxC"  
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收款人a remittee ^|Q]WHNFB  
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国外汇票foreign Bill JVE\{ e)  
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国内汇票inland Bill u
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跟单汇票documentary bill 6Z2,:j;  
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空头汇票accommodation bill )[Y B&  
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原始汇票original bill 2xI|G 3U  
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改写||换新票据renewed bill ag=d6q  
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即期汇票sight bill||bill on demand GtA`0B  
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…days after date||…days after date…日后付款 zKJ2~=  
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…months after date||…months after date…月后付款 $<}c[Nm  
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见票后…日付款…days after sight||…days sight .Ea
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见票后…月付款…months after sight||…months sight w0pMH p'Y  
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同组票据set of bills P]_d;\ !"v  

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单张汇票sola of exchange||sole of exchange bx@l6bpQ  
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远期汇票usance bill||bill at usance xmW~R*^  
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长期汇票long bill op,L3:R\Z  
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短期汇票short bill FL0uY0K  
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逾期汇票overdue bill s27IeF3  
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宽限日期days of grace /?\3%<vn  
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电汇telegraphic transfer （T.T） YIU3}sJ!  
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邮汇postal order||postal note （Am.）||post office order||money order &4#Zi.]  
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本票promissory note （P/N） D7Q+w  
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押汇负责书||押汇保证书letter of hypothecation f0<zK!  
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副保||抵押品||付属担保物collateral security |s|}u`(@9  
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担保书trust receipt||letter of indemnity ~j0rORy]  
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承兑||认付acceptance 0p.bmQSH  
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单张承兑general acceptance 'U@ o!\=a  
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有条件承兑qualified acceptance 2*Z2uV^  
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附条件认付conditional acceptance UHBXq;?&q  
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部分认付partial acceptance   ^l &lwSRVt