[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。   e=EM07z  
会计报表statement of account `1)n2<B  
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往来帐目account current ,#QLc  
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现在往来帐||存款额current accout P*sb@y>}O  
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销货帐account sales !Typ_Cs  
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共同计算帐项joint account dzwto;  
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未决帐项outstanding account \3v}:E+3  
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贷方帐项credit account||creditor account ~ J,e^$u  
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借方帐项debit account||debtor account {QRrAi  
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应付帐||应付未付帐account payable 6t(I.>-  
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应收帐||应收未收帐account receivable j9Y'HU5"  
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新交易||新帐new account N3}jLl/  
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未决帐||老帐old account 17{$D,P  
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现金帐cash account 7-Yn8Gq  
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流水帐running account l /\n7:  
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暂记帐||未定帐suspense account Y +9OP  
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过期帐||延滞帐overdue account||pastdue account XV> )[Nd\H  
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杂项帐户sundry account V!94I2%#x  
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详细帐单||明细表detail account M)1?$'Aq  
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呆帐bad account xJ(4RaP  
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会计项目title of account >(aGk{e1  
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会计薄||帐薄account-book UFox
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营业报告书||损益计算表account of budiness||business report n 7Bua  
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借贷细帐||交验帐account rendered uS%Y$ v  
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明细帐account stated 
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与…银行开立一户头to open an account with KF#,Q  
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与…银行建立交易to keep account with -m.SN>V  
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继续记帐to keep account  3O:gZRxK  
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与…有交易to have an account with Q@in?};  
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作成会计帐||有往来帐项to make out an account with $ 'B0ZL  
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清算||清理债务to make up an account @@,
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清洁帐目||与…停止交易to close ones account with =c-,uW11[  
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结帐to close an account .."=  
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清理未付款to ask an account||to demand an account ?(&)p~o  
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结清差额to balance the account with +w ;2kw  
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清算to settle an account||to liquidate an account||to square an account J!$q"0G'WT  
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审查帐目||监查帐目to audit an account r>=)Y32Q  
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检查帐目to examine an account TwlrncK*  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account %1uY  
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代理某人||为某人on ones account||on account of one qRXb9c  
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为自己计算||独立帐目on ones own account SH"e x,=  
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由某人收益并负风险on ones account and risk||for ones account and risk RR u1/nam  
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由某人负担for ones account||for account of one b~khb!]  
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按某人指示||列入某人帐户by order and for account of one @`&kn;7T  
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列入5月份帐目for May account -r%3"C=m  
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编入某中帐项下to pass to the account of||to place to the account of v(+9&  
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寄出清算书to send in an account||to send in render an account VKcO]_W1  
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支票薄cheque book 6I0
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支票陈票人cheque drawer Tw|cgB  
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持票人cheque holder =Ri'Prx&  
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不记名支票cheque to bearer||bearer cheque S2/6VoGE   
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记名支票||认人支票cheque to order XH_XGzBQS  
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到期支票antedated cheque dac?b(  
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未到期支票postdated cheque cVHv>nd#  
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保付支票certified cheque PP\nR @  
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未获兑现支票，退票returned cheque *XRAM.  
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横线支票crossed cheque DOi\D
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普通横线general crossing Ne^md  
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特别横线special crossing $S~e"ca1  
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空白支票blank cheque !{
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失效支票，过期支票stale cheque -p|@Enn  
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普通支票open cheque ~HbZRDcJc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [[{y?-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 &%QtUPvr9  
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支票换现金||兑现to cash a cheque X|Gsf= 1S  
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清理票款to clear a cheque )*[3Imq/  
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保证兑现to certify a cheque vas   
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填写支票数额to fill up a cheque $x T'cl/IH  
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支票上划线to cross a cheque \TM%,RC3K  
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开发支票to make out a cheque o g.LD7&/  
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签发支票，开立支票to draw a cheque||to issue a cheque I~lX53D  
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透支支票to overdraw a cheque 7T \}nX1  
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背书支票to endorse a cheque ?A7&SdJaO  
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请付票款||清付票款to pay a cheque||to honour a cheque /M>8
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支票退票to dishonour a cheque LO8V*H(  
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拒付支票to refuse a cheque OZdiM&Zss  
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拒付支票to stop payment of a cheque SEm3T4dfzf  
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提示要求付款to present for payment WlnmW(uahW  
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见票即付持票人payable to bearer a5o
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支付指定人payable to order QjMH1S  
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已过期||无效out of date||stale hR"j[  
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请给出票人R/D||refer to drawer  ~0 <?^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \O 9j+L"  
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文字与数字不一致words and figures differ e W&;r&26  
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支票 +$M%"=tk  
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时间已过account closed ,
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更改处应加盖印章alterations require initials YnC7e2  
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时间已过effects not cleared vKYdYa\  
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停止付款payment stopped %KL"f  
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支票毁损cheque mutilated Srw ciF  
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汇款||寄钱to remit||to send money rJi;"xF8  
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寄票供取款||支票支付to send a cheque for payment JEq0{_7  
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寄款人a remitter .U|e#t  
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收款人a remittee y
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国外汇票foreign Bill (3z: ;  
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国内汇票inland Bill bZ c&uq_  
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跟单汇票documentary bill
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空头汇票accommodation bill jSbO1go#  
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原始汇票original bill :_v/a+\n  
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改写||换新票据renewed bill > Ya+#j~CZ  
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即期汇票sight bill||bill on demand |aef$f5  
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…days after date||…days after date…日后付款 J
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…months after date||…months after date…月后付款 )qs>Z?7  
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见票后…日付款…days after sight||…days sight ~6!{\un   
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见票后…月付款…months after sight||…months sight c/.U<  
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同组票据set of bills xvP< ~ N-  
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单张汇票sola of exchange||sole of exchange [FLRrTcE  
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远期汇票usance bill||bill at usance cA%70Y:AV  
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长期汇票long bill G]5m@;~l5  
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短期汇票short bill t4)~A5s  
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逾期汇票overdue bill E/x``,k  
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宽限日期days of grace 82#7TX4  
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电汇telegraphic transfer （T.T） em`z=JGG  
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邮汇postal order||postal note （Am.）||post office order||money order :f (UZmV$  
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本票promissory note （P/N） 5X>b(`  
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押汇负责书||押汇保证书letter of hypothecation mX))*e4k  
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副保||抵押品||付属担保物collateral security Vg9nb  
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担保书trust receipt||letter of indemnity u|prVzm\m  
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承兑||认付acceptance Wt=QCu tt  
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单张承兑general acceptance I6?n>  
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有条件承兑qualified acceptance ,h1 z8.wD|  
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附条件认付conditional acceptance n/$1&
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部分认付partial acceptance   t){})nZ/4