[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。   AZva  
会计报表statement of account o3Z<tI8-V  
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往来帐目account current ^%NjdZuDO  
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现在往来帐||存款额current accout \L"0Pmt[  
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销货帐account sales s] Z++Lh<{  
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共同计算帐项joint account $d Nmq  
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未决帐项outstanding account &{S@v9~IT  
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贷方帐项credit account||creditor account +<'>~lDg  
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借方帐项debit account||debtor account  rQ)I  
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应付帐||应付未付帐account payable S+u@ Q}
 
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应收帐||应收未收帐account receivable xpWY4Q  
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新交易||新帐new account =z#j9'n$@  
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未决帐||老帐old account &,'CHBM  
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现金帐cash account O7yIFqI=/  
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流水帐running account "T.Qb/97@  
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暂记帐||未定帐suspense account q}hHoSG]=  
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过期帐||延滞帐overdue account||pastdue account tw&biLM5T  
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杂项帐户sundry account ?'^yw C`  
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详细帐单||明细表detail account P.kf|,8L  
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呆帐bad account @O HsM?nW  
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会计项目title of account 2 P9{?Y  
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会计薄||帐薄account-book <'vtnz  
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营业报告书||损益计算表account of budiness||business report 9C|-|mo  
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借贷细帐||交验帐account rendered F*=}}H/  
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明细帐account stated J pKCux  
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与…银行开立一户头to open an account with 'V}4_3#q  
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与…银行建立交易to keep account with J;Eg"8x]  
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继续记帐to keep account :6W* ;<o  
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与…有交易to have an account with @T~~aQFk  
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作成会计帐||有往来帐项to make out an account with E~ 1"
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清算||清理债务to make up an account pxHJX2  
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清洁帐目||与…停止交易to close ones account with N6!$V7oT  
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结帐to close an account yQ quGu  
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清理未付款to ask an account||to demand an account ?Z"<&ts
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结清差额to balance the account with a f UOIM  
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清算to settle an account||to liquidate an account||to square an account `_>44!M  
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审查帐目||监查帐目to audit an account wU/BRz8I  
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检查帐目to examine an account T7j,%ay9  
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转入A的帐户to charge the amount to As account `*--vSi  
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以计帐方式付款to pay on account Q a3+9  
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代理某人||为某人on ones account||on account of one (sx,Ol  
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为自己计算||独立帐目on ones own account 0i/!nke.  
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由某人收益并负风险on ones account and risk||for ones account and risk 8 J;\Z  
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由某人负担for ones account||for account of one _4~q&?}V  
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按某人指示||列入某人帐户by order and for account of one T{zz3@2?  
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列入5月份帐目for May account {= <m^ 5b9  
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编入某中帐项下to pass to the account of||to place to the account of Vl%jpjqP  
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寄出清算书to send in an account||to send in render an account IHvrx:7   
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支票薄cheque book ]c\d][R N  
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支票陈票人cheque drawer W^N|+$g>H  
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持票人cheque holder AQIBg9y7  
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不记名支票cheque to bearer||bearer cheque %3mh'Z -[f  
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记名支票||认人支票cheque to order s|d"2w6t  
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到期支票antedated cheque [L DY;k~5+  
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未到期支票postdated cheque $#/f+kble  
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保付支票certified cheque +S ],){  
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未获兑现支票，退票returned cheque _q=ua;I&  
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横线支票crossed cheque .T\_4C  
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普通横线general crossing ?3a:ntX h  
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特别横线special crossing "r[Ob]/  
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空白支票blank cheque 6o<(,\ad[  
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失效支票，过期支票stale cheque B
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普通支票open cheque s"B2Whe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h]pz12Yf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <h%I-e6  
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支票换现金||兑现to cash a cheque A\<W x/  
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清理票款to clear a cheque Uj)Wbe[)p0  
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保证兑现to certify a cheque Vrs?VA`v$  
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填写支票数额to fill up a cheque oL@K{dk  
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支票上划线to cross a cheque PU8dr|!  
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开发支票to make out a cheque )+|Y;zC9  
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签发支票，开立支票to draw a cheque||to issue a cheque (AZAQ xt  
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透支支票to overdraw a cheque KwU;+=_.  
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背书支票to endorse a cheque aYn5AP'PH  
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请付票款||清付票款to pay a cheque||to honour a cheque y%?'<j  
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支票退票to dishonour a cheque zwz_K!229  
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拒付支票to refuse a cheque \&b 9  
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拒付支票to stop payment of a cheque 7hTp jox2  
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提示要求付款to present for payment ln+.=U6Tm  
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见票即付持票人payable to bearer z%#-2&i  
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支付指定人payable to order eL~3CAV{  
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已过期||无效out of date||stale S~)`{ \  
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请给出票人R/D||refer to drawer +Gg|BTTL/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Il Qk W<  
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文字与数字不一致words and figures differ /Ry%K4$  
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支票 #4./>}G  
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时间已过account closed }X?#"JFX?  
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更改处应加盖印章alterations require initials "w%:5~u9  
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时间已过effects not cleared D
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停止付款payment stopped &R?`QB2/  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money DqT<bNR1*;  
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寄票供取款||支票支付to send a cheque for payment n
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寄款人a remitter .Y{x!Q"  
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收款人a remittee OcO/wA(&{  
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国外汇票foreign Bill _wK.n.,S~  
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国内汇票inland Bill c>K]$;}  
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跟单汇票documentary bill yy=hCjQ)  
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空头汇票accommodation bill UjQz  
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原始汇票original bill 'Og@<~/Xy  

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改写||换新票据renewed bill nK :YbLdK,  
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即期汇票sight bill||bill on demand H?];8wq$G  
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…days after date||…days after date…日后付款  RbTG AA  
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…months after date||…months after date…月后付款 \)N o?fB  
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见票后…日付款…days after sight||…days sight _x<NGIz  
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见票后…月付款…months after sight||…months sight 9)1Ye  
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同组票据set of bills 9KU&M"Yq&i  
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单张汇票sola of exchange||sole of exchange d#0:U Y%~  
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远期汇票usance bill||bill at usance 88osWo6r
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长期汇票long bill T"z<D+pN  
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短期汇票short bill Pz2 b  
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逾期汇票overdue bill QgqJ #  
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宽限日期days of grace GM%OO)dO}  
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电汇telegraphic transfer （T.T） #h[>RtP:  
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邮汇postal order||postal note （Am.）||post office order||money order DU%E883  
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本票promissory note （P/N） Zt!#KSF7%  
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押汇负责书||押汇保证书letter of hypothecation =-si| 1Z  
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副保||抵押品||付属担保物collateral security S $p>sItO  
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担保书trust receipt||letter of indemnity ST?{H SCz  
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承兑||认付acceptance h vYRAQR:  
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单张承兑general acceptance #"UO`
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有条件承兑qualified acceptance WA(x]""  
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附条件认付conditional acceptance 3*h"B$g!  
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部分认付partial acceptance   BXYHJ