[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。   7VcVI? ?  
会计报表statement of account 1!3kAcBP  
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往来帐目account current keskD  
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现在往来帐||存款额current accout OU@x1G{Cy  
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销货帐account sales <R>z;2c  
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共同计算帐项joint account Yj6p19  
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未决帐项outstanding account e"#D){k#  
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贷方帐项credit account||creditor account #Hi]&)p_  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable FK# E7 K  
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应收帐||应收未收帐account receivable lk1Gs{(qhH  
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新交易||新帐new account cvE.r330|  
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未决帐||老帐old account V<ApHb  
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现金帐cash account Wk #h,p3  
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流水帐running account }BdVD t  
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暂记帐||未定帐suspense account <o!&Kk9  
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过期帐||延滞帐overdue account||pastdue account E<Dh_K  
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杂项帐户sundry account ? x"HX|n  
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详细帐单||明细表detail account Kka8cG  
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呆帐bad account =vr Y{5!>  
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会计项目title of account S6T!qH{6  
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会计薄||帐薄account-book !/6\m!e|1R  
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营业报告书||损益计算表account of budiness||business report i#RElH  
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借贷细帐||交验帐account rendered $89ea*k  
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明细帐account stated B6ed,($&  
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与…银行开立一户头to open an account with Dd0Qp-:2  
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与…银行建立交易to keep account with N.0HfYf  
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继续记帐to keep account tw'hh@7-Y  
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与…有交易to have an account with [jl2\3*  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account CKv&Re  
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清洁帐目||与…停止交易to close ones account with 7qP4B9S  
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结帐to close an account ,b<9?PM  
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清理未付款to ask an account||to demand an account 
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结清差额to balance the account with Zc-#;/b3T  
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清算to settle an account||to liquidate an account||to square an account bvl~[p$W3  
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审查帐目||监查帐目to audit an account 4P|$LkI  
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检查帐目to examine an account %a5t15 9  
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转入A的帐户to charge the amount to As account 0Cl,8P  
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以计帐方式付款to pay on account &K>cW$h=a  
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代理某人||为某人on ones account||on account of one : (gZgMT  
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为自己计算||独立帐目on ones own account {LP b))  
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由某人收益并负风险on ones account and risk||for ones account and risk vQ 4}WtvA  
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由某人负担for ones account||for account of one !tU'J"Zy  
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按某人指示||列入某人帐户by order and for account of one 7:>sc]Z  
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列入5月份帐目for May account 9~c~E/4!  
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编入某中帐项下to pass to the account of||to place to the account of /Pvk),ca  
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寄出清算书to send in an account||to send in render an account i5"5&r7r  
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支票薄cheque book 537?9  
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支票陈票人cheque drawer <~{du ?4n  
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持票人cheque holder W;zpt|kAH  
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不记名支票cheque to bearer||bearer cheque \\:|Odd  
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记名支票||认人支票cheque to order 0{+.H_f`  
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到期支票antedated cheque 19c@`?  
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未到期支票postdated cheque 0[xpEiDx  
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保付支票certified cheque hmC*^"C>U=  
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未获兑现支票，退票returned cheque !GwL,)0@^  
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横线支票crossed cheque f>polxB%N  
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普通横线general crossing ,"\@fwy{  
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特别横线special crossing y_p.Gzy(^}  
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空白支票blank cheque #8XL :I  
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失效支票，过期支票stale cheque ?D`T7KSe~D  
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普通支票open cheque Cbm\h/PXl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PcT?<HU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *{ {b~$  
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支票换现金||兑现to cash a cheque **3 z;58 i  
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清理票款to clear a cheque Uu 8,@W+  
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保证兑现to certify a cheque aFz5leD  
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填写支票数额to fill up a cheque ^.dsW0"0  
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支票上划线to cross a cheque #S&Tkip]"W  
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开发支票to make out a cheque p$O x'A4  
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签发支票，开立支票to draw a cheque||to issue a cheque 5[0 O'%$  
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透支支票to overdraw a cheque W`\R%>$H  

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背书支票to endorse a cheque =|3fs7  
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请付票款||清付票款to pay a cheque||to honour a cheque <Utnz)  
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支票退票to dishonour a cheque JSW ^dw&  
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拒付支票to refuse a cheque ;\f gF@  
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拒付支票to stop payment of a cheque 5$V_
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提示要求付款to present for payment -$\+' \  
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见票即付持票人payable to bearer spt6 ]"Ni  
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支付指定人payable to order TWA-.>c  
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已过期||无效out of date||stale " wNJ  
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请给出票人R/D||refer to drawer #"@|f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E*]bgD7V  
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文字与数字不一致words and figures differ G3Z)Z)N  
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支票 <g$~1fa  
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时间已过account closed ynthDEo  
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更改处应加盖印章alterations require initials LY%WD%pL  
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时间已过effects not cleared VK m&iidU  
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停止付款payment stopped d3\qKL!~  
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支票毁损cheque mutilated k\5c|Wq|g  
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汇款||寄钱to remit||to send money (A9Fhun  
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寄票供取款||支票支付to send a cheque for payment Fs9!S a7v  
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寄款人a remitter 'DP1
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收款人a remittee {$0mwAOH "  
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国外汇票foreign Bill +}Dw3;W}m  
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国内汇票inland Bill ^O?/yV?4c  
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跟单汇票documentary bill (S>C#A=E\  
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空头汇票accommodation bill Ua
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原始汇票original bill p_RsU`[  
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改写||换新票据renewed bill h79}qU  
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即期汇票sight bill||bill on demand .YtKS  
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…days after date||…days after date…日后付款 8SMxw~9$  
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…months after date||…months after date…月后付款 ju8>:y8  
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见票后…日付款…days after sight||…days sight >xN .F/[K  
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见票后…月付款…months after sight||…months sight %Hu5K>ZNYp  
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同组票据set of bills (Lbbc+1m  
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单张汇票sola of exchange||sole of exchange esJ~;~[@(r  
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远期汇票usance bill||bill at usance `

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长期汇票long bill kXViWOXU^  
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短期汇票short bill &j;wCvE4+  
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逾期汇票overdue bill b]e"1Y)D-  
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宽限日期days of grace 11NQR[  
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电汇telegraphic transfer （T.T） jVi) Efy  
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邮汇postal order||postal note （Am.）||post office order||money order 'B|JAi?  
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本票promissory note （P/N） hDDn,uzpd  
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押汇负责书||押汇保证书letter of hypothecation YP oSRA L  
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副保||抵押品||付属担保物collateral security 1er TldX  
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担保书trust receipt||letter of indemnity A`%k:@  
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承兑||认付acceptance : $1?i)  
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单张承兑general acceptance [jQp
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有条件承兑qualified acceptance "Fr.fhh'~  
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附条件认付conditional acceptance xK[ou'  
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部分认付partial acceptance   BKCiIfkZ