[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。   ;:ZD<'+N  
会计报表statement of account \F\7*=xk  
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往来帐目account current "&^KnWk=  
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现在往来帐||存款额current accout M(C}2.20  
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销货帐account sales T2)CiR-b  
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共同计算帐项joint account b E40^e  
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未决帐项outstanding account ^n Oh8L;  
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贷方帐项credit account||creditor account )"M;7W?R0  
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借方帐项debit account||debtor account f><V;D#  
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应付帐||应付未付帐account payable ~HT :BO$  
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应收帐||应收未收帐account receivable 2_?VR~mA#  
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新交易||新帐new account SNSoV3|k-  
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未决帐||老帐old account "@5{=  
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现金帐cash account 6!*zgA5M'  
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流水帐running account np}0OX  
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暂记帐||未定帐suspense account {cdrMP@""  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account B/hQvA;(  
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详细帐单||明细表detail account X
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呆帐bad account XZ8]se"C  
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会计项目title of account />>KCmc  
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会计薄||帐薄account-book W}(T5D" 3x  
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营业报告书||损益计算表account of budiness||business report u `!Dp$P  
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借贷细帐||交验帐account rendered {!.w}  
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明细帐account stated c<Q*g  
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与…银行开立一户头to open an account with C}9|e?R[Rz  
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与…银行建立交易to keep account with aan(69=jz  
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继续记帐to keep account YnCuF 0>  
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与…有交易to have an account with rQPO+  
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作成会计帐||有往来帐项to make out an account with '3E25BsL  
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清算||清理债务to make up an account GW.Y =S  
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清洁帐目||与…停止交易to close ones account with C9>^!?>  
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结帐to close an account O8LIKD_I[  
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清理未付款to ask an account||to demand an account dw| VH1fS  
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结清差额to balance the account with y+Bxe)6^V  
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清算to settle an account||to liquidate an account||to square an account <DEu]-'>  
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审查帐目||监查帐目to audit an account 1XHE:0!dQ  
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检查帐目to examine an account un)PW&~E  
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转入A的帐户to charge the amount to As account ^<j =.E  
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以计帐方式付款to pay on account Lu4>C2{  
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代理某人||为某人on ones account||on account of one Xpfw2;`U'  
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为自己计算||独立帐目on ones own account /9?yw!  
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由某人收益并负风险on ones account and risk||for ones account and risk 6DC+8I<  
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由某人负担for ones account||for account of one <2OXXQ1  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account ?Q"1zcX  
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编入某中帐项下to pass to the account of||to place to the account of g3(LDqB'.  
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寄出清算书to send in an account||to send in render an account V$dhi
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支票薄cheque book J_9[xmM  
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支票陈票人cheque drawer 'UC1!
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持票人cheque holder <*oV-A  
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不记名支票cheque to bearer||bearer cheque ]<C]&03))  
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记名支票||认人支票cheque to order i>dFpJ  
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到期支票antedated cheque
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未到期支票postdated cheque .bj:tmz  
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保付支票certified cheque `g0^W/j  
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未获兑现支票，退票returned cheque ):y^ g:  
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横线支票crossed cheque D|^N9lDaQ  
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普通横线general crossing JVr8O`>T  
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特别横线special crossing )<qL8#["U  
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空白支票blank cheque .tQ(q=#  
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失效支票，过期支票stale cheque 7PBE(d%m  
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普通支票open cheque \&ki79Ly-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oJ`=ob4WDo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nHRk2l|  
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支票换现金||兑现to cash a cheque ck3+A/ !z  
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清理票款to clear a cheque ]cVDXLj$  
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保证兑现to certify a cheque `l/nAKg?W  
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填写支票数额to fill up a cheque }maD8,:t  
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支票上划线to cross a cheque 8eYEi  
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开发支票to make out a cheque g j]8/~lr  
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签发支票，开立支票to draw a cheque||to issue a cheque noEl+5uY  
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透支支票to overdraw a cheque PHY!yc-LjV  
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背书支票to endorse a cheque x(R;xB  
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请付票款||清付票款to pay a cheque||to honour a cheque p] /[ji  
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支票退票to dishonour a cheque m%>}T75C^  
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拒付支票to refuse a cheque WBkx!{\z  
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拒付支票to stop payment of a cheque Xw< ;)m  
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提示要求付款to present for payment dv3u<XM~  
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见票即付持票人payable to bearer QV:> x#=V  
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支付指定人payable to order ;' vkF  
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已过期||无效out of date||stale wy${EY^h  
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请给出票人R/D||refer to drawer 8wOscL f:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cSV&
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文字与数字不一致words and figures differ 2ww H3}  
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支票 C~@m6K  
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时间已过account closed REK):(i7P  
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更改处应加盖印章alterations require initials KA?%1s(kJ  
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时间已过effects not cleared @P75f5p}<  
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停止付款payment stopped 3x+=7Mg9  
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支票毁损cheque mutilated _
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汇款||寄钱to remit||to send money la-:"gKC  
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寄票供取款||支票支付to send a cheque for payment vn$=be 8l4  
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寄款人a remitter $9Bzq_!  
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收款人a remittee Er~KX3vF  
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国外汇票foreign Bill FP=- jf/  
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国内汇票inland Bill 59l9_yFJ  
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跟单汇票documentary bill ]7W!f 2@  
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空头汇票accommodation bill ]9/A=p?J@  
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原始汇票original bill a"U3h[;$y  
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改写||换新票据renewed bill +)q ,4+K%}  
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即期汇票sight bill||bill on demand 67Pmnad  
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…days after date||…days after date…日后付款 e3CFW_p  
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…months after date||…months after date…月后付款 (b#M4ho*f  
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见票后…日付款…days after sight||…days sight Q34u>VkdQI  
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见票后…月付款…months after sight||…months sight ~%>i lWaHB  
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同组票据set of bills q`2dL)E  
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单张汇票sola of exchange||sole of exchange =T2SJ)  
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远期汇票usance bill||bill at usance sd%)g<t  
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长期汇票long bill +0%r@hTv&>  
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短期汇票short bill >fP;H}S6  
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逾期汇票overdue bill hv#$Zo<  
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宽限日期days of grace `x _(EZ  
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电汇telegraphic transfer （T.T） hE=xS:6  
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邮汇postal order||postal note （Am.）||post office order||money order v?]a tb/h`  
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本票promissory note （P/N） 'q:7PkN!p  
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押汇负责书||押汇保证书letter of hypothecation 1\@PrO35J  
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副保||抵押品||付属担保物collateral security 2C:u)}R7D  
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担保书trust receipt||letter of indemnity .>TG{>sH  
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承兑||认付acceptance =C,DR4xh  
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单张承兑general acceptance V]J"v#!{  
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有条件承兑qualified acceptance =TEe:%mN  
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附条件认付conditional acceptance :^`j:B  
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部分认付partial acceptance   xV+\R/)x