[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。   nv_m!JG7  
会计报表statement of account &3 XFgHo  
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往来帐目account current _Qm7x>NT4  
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现在往来帐||存款额current accout A"\P&kqMV  
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销货帐account sales _gPVmGG  
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共同计算帐项joint account nl)_`8=  
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未决帐项outstanding account Rm,[D)D^0N  
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贷方帐项credit account||creditor account 5T$9'5V7  
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借方帐项debit account||debtor account .q5J^/kr  
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应付帐||应付未付帐account payable cS"f  
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应收帐||应收未收帐account receivable PtVo7zOye  
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新交易||新帐new account 38V $<w  
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未决帐||老帐old account ]k[Q]:q  
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现金帐cash account wb(*7 &eP:  
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流水帐running account *A~($ZtL  
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暂记帐||未定帐suspense account :[y]p7;{f  
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过期帐||延滞帐overdue account||pastdue account ,bB( 24LD  
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杂项帐户sundry account Ivz+Jjw  
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详细帐单||明细表detail account #^5a\XJb  
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呆帐bad account $ a`J(I  
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会计项目title of account whV&qe;sw  
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会计薄||帐薄account-book o)0C-yO0qf  
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营业报告书||损益计算表account of budiness||business report TcR=GR*cJ  
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借贷细帐||交验帐account rendered 1v;'d1Hg
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明细帐account stated $k
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与…银行开立一户头to open an account with Hr(6TLNw  
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与…银行建立交易to keep account with dAL0.>|`0  
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继续记帐to keep account :*#rRQ>t  
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与…有交易to have an account with M|ms$1x  
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作成会计帐||有往来帐项to make out an account with pG(Fz0b{  
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清算||清理债务to make up an account Bw6L;Vu  
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清洁帐目||与…停止交易to close ones account with f?Z|>3.2  
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结帐to close an account  O)O
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清理未付款to ask an account||to demand an account m*`cuSU|o  
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结清差额to balance the account with ^xt9pa$f  
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清算to settle an account||to liquidate an account||to square an account vGMJ^q  
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审查帐目||监查帐目to audit an account l0Y?v 4  
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检查帐目to examine an account 0yz~W(tsm  
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转入A的帐户to charge the amount to As account ]-:1se  
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以计帐方式付款to pay on account 2d8=h6  
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代理某人||为某人on ones account||on account of one =!CU $g  
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为自己计算||独立帐目on ones own account + xp*]a  
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由某人收益并负风险on ones account and risk||for ones account and risk 'I v_mig  
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由某人负担for ones account||for account of one CTp!di|  
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按某人指示||列入某人帐户by order and for account of one ah+j!e  
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列入5月份帐目for May account J +q|$K6  
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编入某中帐项下to pass to the account of||to place to the account of v{y{sA  
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寄出清算书to send in an account||to send in render an account _a5(s2wq+  
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支票薄cheque book J@]k%h  
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支票陈票人cheque drawer Z0*%Rq  
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持票人cheque holder Fm3t'^SqF  
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不记名支票cheque to bearer||bearer cheque h{_*oBa  
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记名支票||认人支票cheque to order 4["&O=:d  
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到期支票antedated cheque s>%P
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未到期支票postdated cheque IIz0m3';+  
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保付支票certified cheque J|~26lG  
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未获兑现支票，退票returned cheque Qe$k3!  
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横线支票crossed cheque t"AzI8O  
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普通横线general crossing *xs!5|n+  
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特别横线special crossing >e&:`2%.  
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空白支票blank cheque e@]Wh)  
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失效支票，过期支票stale cheque KMK`F{  
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普通支票open cheque Bl;KOR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .[s2zI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SU%DW46  
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支票换现金||兑现to cash a cheque " Ar*QJ0]  
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清理票款to clear a cheque bE\,}DTy  
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保证兑现to certify a cheque C a>&  
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填写支票数额to fill up a cheque i%{X9!*%TX  
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支票上划线to cross a cheque mxG]kqi  
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开发支票to make out a cheque %@J1]E;  
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签发支票，开立支票to draw a cheque||to issue a cheque (M-ZQ -
 
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透支支票to overdraw a cheque pxINw> \Qv  
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背书支票to endorse a cheque ]`=X'fED  
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请付票款||清付票款to pay a cheque||to honour a cheque :Ao!ls'=  
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支票退票to dishonour a cheque H:{7X1bV  
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拒付支票to refuse a cheque Vy)hDa[&  
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拒付支票to stop payment of a cheque xyHejE}  
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提示要求付款to present for payment k!XhFWb  
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见票即付持票人payable to bearer kMxazx 1  
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支付指定人payable to order lT8\}hNI+  
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已过期||无效out of date||stale =d;Vk  
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请给出票人R/D||refer to drawer Fw4*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %kI} [6J_  
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文字与数字不一致words and figures differ (il0M=M  
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支票 ,%"xH4d  
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时间已过account closed jh ez  
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更改处应加盖印章alterations require initials Do-^S:.  
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时间已过effects not cleared C*Vd-U  
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停止付款payment stopped NC23Z0y  

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支票毁损cheque mutilated gvavs+H%  
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汇款||寄钱to remit||to send money `$;+g ,  
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寄票供取款||支票支付to send a cheque for payment xh9qg0d  
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寄款人a remitter _kraMQ>  
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收款人a remittee ,{}#8r`+*  
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国外汇票foreign Bill A*]$
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国内汇票inland Bill v|t{1 [C  
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跟单汇票documentary bill hSV@TL  
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空头汇票accommodation bill D_D,t8_Y  
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原始汇票original bill wT_^'i*@I  
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改写||换新票据renewed bill K b(9)Re  
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即期汇票sight bill||bill on demand G2Qjoe`Uc  
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…days after date||…days after date…日后付款 U6j/BJT"  
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…months after date||…months after date…月后付款 NB)t7/Us  
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见票后…日付款…days after sight||…days sight ,x#ztdvr  
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见票后…月付款…months after sight||…months sight (cV  
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同组票据set of bills &?<AwtNN  
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单张汇票sola of exchange||sole of exchange i\x~iP&F$  
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远期汇票usance bill||bill at usance mK\a I  
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长期汇票long bill P;GprJ`l  
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短期汇票short bill d]7*mzw^j  
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逾期汇票overdue bill
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宽限日期days of grace <7RfBR.9  
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电汇telegraphic transfer （T.T） {PmzkT}LF  
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邮汇postal order||postal note （Am.）||post office order||money order LUul7y'"  
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本票promissory note （P/N） m3"c (L`B  
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押汇负责书||押汇保证书letter of hypothecation L8D
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副保||抵押品||付属担保物collateral security k(9s+0qe  
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担保书trust receipt||letter of indemnity 2%]t3\XW  
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承兑||认付acceptance n4R]+&*  
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单张承兑general acceptance #4lHaFq  
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有条件承兑qualified acceptance J]\s*,C&  
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附条件认付conditional acceptance VAt>ji7c  
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部分认付partial acceptance   <G&WYk%u*