[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。   :`Xg0J+P  
会计报表statement of account  yK0iW  
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往来帐目account current w~>tpkUB  
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现在往来帐||存款额current accout z0?IQzR^T  
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销货帐account sales '6GW.;  
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共同计算帐项joint account `It3X.^}  
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未决帐项outstanding account "f>`ZFp^  
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贷方帐项credit account||creditor account sZ#U{LI  
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借方帐项debit account||debtor account CM;B{*En  
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应付帐||应付未付帐account payable ,&s%^I+CC  
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应收帐||应收未收帐account receivable N 'YzCq;M  
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新交易||新帐new account U2jlDx4yg  
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未决帐||老帐old account n,`j~.l-=>  
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现金帐cash account 6\xfoy|j  
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流水帐running account _eUd RL>  
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暂记帐||未定帐suspense account qEfg-`*M  
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过期帐||延滞帐overdue account||pastdue account 0Z jE(3i  
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杂项帐户sundry account Q$A;Fk}-  
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详细帐单||明细表detail account -=)+ )9~G  
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呆帐bad account N h1, w  
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会计项目title of account X 1}U  
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会计薄||帐薄account-book iJr(;B
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营业报告书||损益计算表account of budiness||business report Kc+TcC  
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借贷细帐||交验帐account rendered n\u3$nGL1`  
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明细帐account stated wN:vI(C  
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与…银行开立一户头to open an account with T 2Gscey  
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与…银行建立交易to keep account with ai;-_M+$  
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继续记帐to keep account 0">9n9  
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与…有交易to have an account with LT]YYn($  
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作成会计帐||有往来帐项to make out an account with ;;mr?'R  
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清算||清理债务to make up an account {emym$we
 
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清洁帐目||与…停止交易to close ones account with XT{ukE vDR  
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结帐to close an account _o?[0E  
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清理未付款to ask an account||to demand an account #=czqZw  
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结清差额to balance the account with ~-#8j3 J;  
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清算to settle an account||to liquidate an account||to square an account 7?qR
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审查帐目||监查帐目to audit an account /C/I_S}H  
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检查帐目to examine an account +H "j-:E@t  
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转入A的帐户to charge the amount to As account /`b`ai8`8  
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以计帐方式付款to pay on account aThvq%;  
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代理某人||为某人on ones account||on account of one 
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为自己计算||独立帐目on ones own account k:*vD"  
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由某人收益并负风险on ones account and risk||for ones account and risk  u'qc=
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由某人负担for ones account||for account of one M6 "a w6  
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按某人指示||列入某人帐户by order and for account of one =iE)vY,?"}  
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列入5月份帐目for May account ~otV'=/my  
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编入某中帐项下to pass to the account of||to place to the account of xOdLct  
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寄出清算书to send in an account||to send in render an account t9[%o=N~lD  
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支票薄cheque book CzG/=#IU  
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支票陈票人cheque drawer
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持票人cheque holder PAs.T4Av^  
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不记名支票cheque to bearer||bearer cheque JVh/<A  
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记名支票||认人支票cheque to order {z7kW@c  
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到期支票antedated cheque mM-7 jz  
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未到期支票postdated cheque *sq+ Vc(  
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保付支票certified cheque S<"`9r)av  
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未获兑现支票，退票returned cheque jjJ l\Vn  
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横线支票crossed cheque e(Ub7
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普通横线general crossing JURJN+)z  
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特别横线special crossing Nzel^~  
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空白支票blank cheque 7wwlZ;w  
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失效支票，过期支票stale cheque L$s;tJ   
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普通支票open cheque lO5*n|Ic,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oEnCe  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z*Jp?[##  
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支票换现金||兑现to cash a cheque \' ;zD-MX  
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清理票款to clear a cheque u[2B0a  
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保证兑现to certify a cheque 1!`B8y)  
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填写支票数额to fill up a cheque NamO5(1C  
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支票上划线to cross a cheque >Lrud{  
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开发支票to make out a cheque Oe:_B/l  
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签发支票，开立支票to draw a cheque||to issue a cheque Fi!XaO  
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透支支票to overdraw a cheque i4 Vv6Sx1  
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背书支票to endorse a cheque _p
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请付票款||清付票款to pay a cheque||to honour a cheque .qjdi`v  
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支票退票to dishonour a cheque C-
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拒付支票to refuse a cheque AJ`R2 $  
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拒付支票to stop payment of a cheque gQ@fe3[  
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提示要求付款to present for payment )Ap0" ?q  
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见票即付持票人payable to bearer x\m?*5p  
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支付指定人payable to order %ut7T !Jp
 
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已过期||无效out of date||stale k}o*=s>M  
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请给出票人R/D||refer to drawer EhBYmc"&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sb7~sa&-  
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文字与数字不一致words and figures differ [$D4U@mRp  
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支票 [H!8m7i;  
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时间已过account closed $M(ZKS3,j  
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更改处应加盖印章alterations require initials q["T6  
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时间已过effects not cleared }8W5m(Zq9n  
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停止付款payment stopped #!WD1a?L  
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支票毁损cheque mutilated -zq_W+)ks  
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汇款||寄钱to remit||to send money .\?)O+J!  
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寄票供取款||支票支付to send a cheque for payment k365.nc  
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寄款人a remitter Q+O3Wgjy  
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收款人a remittee jM E ==)Y  
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国外汇票foreign Bill \>@'wl  
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国内汇票inland Bill m|RA@sY%`  
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跟单汇票documentary bill P(1bd"Q  
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空头汇票accommodation bill 03iD(,@  
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原始汇票original bill l>i<J1  
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改写||换新票据renewed bill Yxa
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即期汇票sight bill||bill on demand '$]
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…days after date||…days after date…日后付款 lbw*T  
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…months after date||…months after date…月后付款  )"im|9  
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见票后…日付款…days after sight||…days sight : kVEB<G  
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见票后…月付款…months after sight||…months sight %)7HBj(*J  
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同组票据set of bills 0ciPH:V  
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单张汇票sola of exchange||sole of exchange 69U[kW&  
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远期汇票usance bill||bill at usance tL?nO#Qx  
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长期汇票long bill KGCm@oy  
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短期汇票short bill D2$"!7O1H  
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逾期汇票overdue bill 2QUZAV\ Y  
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宽限日期days of grace WN?1J4H  
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电汇telegraphic transfer （T.T） 
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邮汇postal order||postal note （Am.）||post office order||money order 2| u'J  
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本票promissory note （P/N） i7:R4G(/#  
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押汇负责书||押汇保证书letter of hypothecation ,bRvj8"M  
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副保||抵押品||付属担保物collateral security Sr)rKc  
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担保书trust receipt||letter of indemnity *S.R#4w  
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承兑||认付acceptance @; ayl  
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单张承兑general acceptance $a(EF 6  
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有条件承兑qualified acceptance H"W%+{AR  
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附条件认付conditional acceptance Hw8`/'M=%5  
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部分认付partial acceptance   ~JY <DW7