[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。   |v$JCU3!A  
会计报表statement of account HlH64w2^R  
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往来帐目account current xo7Kn+ Kl  
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现在往来帐||存款额current accout M)2VcDy  
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销货帐account sales ~2gG(1%At9  
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共同计算帐项joint account
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未决帐项outstanding account 6jC`8l:  
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贷方帐项credit account||creditor account pUV/Ul]  
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借方帐项debit account||debtor account Q+W1lv8R  
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应付帐||应付未付帐account payable +7=K/[9p  
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应收帐||应收未收帐account receivable JNJ=e,O,  
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新交易||新帐new account ucG@?@JENm  
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未决帐||老帐old account 
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现金帐cash account b-{=s+ :  
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流水帐running account dAkgR~  
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暂记帐||未定帐suspense account =1Oj*x@*4  
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过期帐||延滞帐overdue account||pastdue account |Y[wzDYV  
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杂项帐户sundry account S=e{MI  
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详细帐单||明细表detail account OG~6L4"  
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呆帐bad account -1UD0(  
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会计项目title of account ~XWQhIAM4  
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会计薄||帐薄account-book Xt@Z}B))pu  
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营业报告书||损益计算表account of budiness||business report 8F&=a,ps[  
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借贷细帐||交验帐account rendered }#Qc \eud  
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明细帐account stated viMzR(JU  
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与…银行开立一户头to open an account with @>)r} b  
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与…银行建立交易to keep account with zOa_X~!@  
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继续记帐to keep account IuRmEL_Q_  
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与…有交易to have an account with {'2@(^3  
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作成会计帐||有往来帐项to make out an account with fI~Xmw+}}  
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清算||清理债务to make up an account Bxfc}vC.  
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清洁帐目||与…停止交易to close ones account with ,
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结帐to close an account 846$x $G4  
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清理未付款to ask an account||to demand an account Z<SLc,]^  
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结清差额to balance the account with [-;_ZFS{  
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清算to settle an account||to liquidate an account||to square an account KOp162X>r  
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审查帐目||监查帐目to audit an account aP8H`^DFX>  
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检查帐目to examine an account $;/}?QY(  
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转入A的帐户to charge the amount to As account a(9L,v#?  
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以计帐方式付款to pay on account PG_0\'X)/w  
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代理某人||为某人on ones account||on account of one 0LfU=X0#7  
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为自己计算||独立帐目on ones own account yfx7{naKC`  
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由某人收益并负风险on ones account and risk||for ones account and risk h|h>u ^@  
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由某人负担for ones account||for account of one &/uu)v  
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按某人指示||列入某人帐户by order and for account of one %c [F;ug  
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列入5月份帐目for May account H'LD}\K l  
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编入某中帐项下to pass to the account of||to place to the account of r4QxoaM  
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寄出清算书to send in an account||to send in render an account 5Pd"h S  
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支票薄cheque book xw3YK!$sIF  
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支票陈票人cheque drawer L W;heO"  
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持票人cheque holder V hk_  
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不记名支票cheque to bearer||bearer cheque ]_8qn'7  
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记名支票||认人支票cheque to order wo3wtx  
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到期支票antedated cheque :Pg}Zz<  
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未到期支票postdated cheque }#qGqY*@LK  
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保付支票certified cheque 2PeR   
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未获兑现支票，退票returned cheque 0z[dlHi  
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横线支票crossed cheque X5]TY]  
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普通横线general crossing uu/+.9  
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特别横线special crossing 1O!/g  
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空白支票blank cheque Y'u7 IX}  
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失效支票，过期支票stale cheque S8l1"/?aHE  
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普通支票open cheque a2f^x@0k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t9_E$w^U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a6h>=uT [  
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支票换现金||兑现to cash a cheque D-U<u@A4  
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清理票款to clear a cheque 3^StIw{X  
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保证兑现to certify a cheque FkqQf8HB  
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填写支票数额to fill up a cheque &W6^6=E{g  
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支票上划线to cross a cheque O%f8I'u$
 
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开发支票to make out a cheque MqKye8h9f  
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签发支票，开立支票to draw a cheque||to issue a cheque <8#ObdY!  
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透支支票to overdraw a cheque }E}8_8T6  
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背书支票to endorse a cheque Fvxu>BK  
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请付票款||清付票款to pay a cheque||to honour a cheque IC{F.2D  
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支票退票to dishonour a cheque 0+b0<  
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拒付支票to refuse a cheque cX At:m  
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拒付支票to stop payment of a cheque mEQ!-p  
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提示要求付款to present for payment ., :uZyG  
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见票即付持票人payable to bearer "]t>ZT:OJ  
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支付指定人payable to order w}M3x^9@  
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已过期||无效out of date||stale Zj-BuE&@f  
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请给出票人R/D||refer to drawer wk02[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 64D%_8#m  
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文字与数字不一致words and figures differ !*P&Eat  
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支票 O}gX{_|6  
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时间已过account closed 7Qh_8
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更改处应加盖印章alterations require initials S!7g)  
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时间已过effects not cleared feCqbWq:  
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停止付款payment stopped 0VIZ=-e  
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支票毁损cheque mutilated /p$=Cg[K  
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汇款||寄钱to remit||to send money d
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寄票供取款||支票支付to send a cheque for payment +=,u jO:  
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寄款人a remitter
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收款人a remittee .M+v?Ad  
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国外汇票foreign Bill !a4cjc(
 
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国内汇票inland Bill (0g7-Ci  
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跟单汇票documentary bill <c\]Ct  
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空头汇票accommodation bill IwM8#6;S~  
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原始汇票original bill x?rbgsB5&  
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改写||换新票据renewed bill 9H[/Tj-;  
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即期汇票sight bill||bill on demand k% ^<}s@  
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…days after date||…days after date…日后付款 gjQ=8&i  
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…months after date||…months after date…月后付款 y]J3hKs  
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见票后…日付款…days after sight||…days sight cP,;Qbe  
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见票后…月付款…months after sight||…months sight ?LR"hZ>  
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同组票据set of bills V8\$`NEP  
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单张汇票sola of exchange||sole of exchange 6hLNJ  
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远期汇票usance bill||bill at usance \Oz,Qzr|  
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长期汇票long bill <s
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短期汇票short bill {3.*7gnY\L  
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逾期汇票overdue bill Q^[e/U,  

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宽限日期days of grace W)|c[Q\  
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电汇telegraphic transfer （T.T） ,tcP=fdk]  
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邮汇postal order||postal note （Am.）||post office order||money order A*rZQh b[  
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本票promissory note （P/N） >_&~!Y.Z=  
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押汇负责书||押汇保证书letter of hypothecation qUifw @  
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副保||抵押品||付属担保物collateral security q1U&vZ3]c  
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担保书trust receipt||letter of indemnity L@>^_p$  
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承兑||认付acceptance E}
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单张承兑general acceptance #=`FM:WH  
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有条件承兑qualified acceptance o}WB(WsG  
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附条件认付conditional acceptance B@ZqJw9J[  
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部分认付partial acceptance   g2 +l@$W