[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。   @].Ko[P~  
会计报表statement of account )W&H{2No  
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往来帐目account current 6Lw34R  
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现在往来帐||存款额current accout c ?mCt0Cg  
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销货帐account sales DSyfF&uC  
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共同计算帐项joint account Q4

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未决帐项outstanding account vMJv.O>HW  
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贷方帐项credit account||creditor account 4os7tx  
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借方帐项debit account||debtor account w">XI)*z  
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应付帐||应付未付帐account payable P?*$Wf,~n  
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应收帐||应收未收帐account receivable BY"<90kBL  
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新交易||新帐new account W0eb9g`s  
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未决帐||老帐old account aS?A3h4WM_  
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现金帐cash account xlF$PpRNM  
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流水帐running account 6rMGlzuRo  
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暂记帐||未定帐suspense account \;&9h1?Mn  
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过期帐||延滞帐overdue account||pastdue account a5C%OI<  
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杂项帐户sundry account P31}O2 Nh  
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详细帐单||明细表detail account .ICGGC`O  
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呆帐bad account 5mdn77F_  
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会计项目title of account @x?7J@:  
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会计薄||帐薄account-book tKgPKWP   
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营业报告书||损益计算表account of budiness||business report TWkuR]5  
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借贷细帐||交验帐account rendered #jn6DL@[{  
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明细帐account stated ?khwupdi  
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与…银行开立一户头to open an account with /M(Fu
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与…银行建立交易to keep account with E8#RG-ci  
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继续记帐to keep account I_N(e|s\U  
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与…有交易to have an account with \tE
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作成会计帐||有往来帐项to make out an account with QWG?^T fi  
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清算||清理债务to make up an account ]X/1u"  
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清洁帐目||与…停止交易to close ones account with .6S]\dp7~  
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结帐to close an account f!2`N  
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清理未付款to ask an account||to demand an account sXxF5&AF0  
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结清差额to balance the account with Cc^`M9dP  
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清算to settle an account||to liquidate an account||to square an account 7Fb |~In<Z  
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审查帐目||监查帐目to audit an account y) _T!&ze  
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检查帐目to examine an account is_`UD aB  
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转入A的帐户to charge the amount to As account H@Dj$U  
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以计帐方式付款to pay on account %IGcn48J  
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代理某人||为某人on ones account||on account of one l%]S7|PKx  
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为自己计算||独立帐目on ones own account }I_/>58  
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由某人收益并负风险on ones account and risk||for ones account and risk @WVpDhG  
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由某人负担for ones account||for account of one ek6PMZF:'  
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按某人指示||列入某人帐户by order and for account of one XUeBK/aQ{  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of Sgp$B:  
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寄出清算书to send in an account||to send in render an account ??Zh$^No:  
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支票薄cheque book $OMTk
 
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支票陈票人cheque drawer lJHV c"*/  
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持票人cheque holder @C7iflo6  
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不记名支票cheque to bearer||bearer cheque _kR);\V.8  
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记名支票||认人支票cheque to order c zTr_>
  
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到期支票antedated cheque r9[{0y!4  
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未到期支票postdated cheque 6^ UQ{P1;  
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保付支票certified cheque oCD#Gmr  
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未获兑现支票，退票returned cheque 7q_B`$ata  
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横线支票crossed cheque ]z5`!e)L  
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普通横线general crossing GF(<!PC  
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特别横线special crossing x3cno#  
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空白支票blank cheque Q4;
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失效支票，过期支票stale cheque "`Y.N$M`k  
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普通支票open cheque uCX+Lw+As  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j,@N0~D5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i7@qfe$fR  
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支票换现金||兑现to cash a cheque V4c$V]7  
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清理票款to clear a cheque cT8b$P5w  
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保证兑现to certify a cheque O3U6"{yJ)  
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填写支票数额to fill up a cheque :`FL95  
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支票上划线to cross a cheque G=rgL'{  
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开发支票to make out a cheque TDvUiJm  
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签发支票，开立支票to draw a cheque||to issue a cheque FbvwzZ  
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透支支票to overdraw a cheque #Y)Gos  
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背书支票to endorse a cheque o6{[7jI  
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请付票款||清付票款to pay a cheque||to honour a cheque z|';Y!kQ  
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支票退票to dishonour a cheque "O`{QVg:  
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拒付支票to refuse a cheque )v1y P  
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拒付支票to stop payment of a cheque ]p,sve vo  
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提示要求付款to present for payment Z/y&; N4   
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见票即付持票人payable to bearer ba=-
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支付指定人payable to order J>H$4t#HX  

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已过期||无效out of date||stale 3J^"$qfSn  
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请给出票人R/D||refer to drawer Z0Tpz2m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~ULD{Ov'F  
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文字与数字不一致words and figures differ C \~!2cy  
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支票 utH,pGs C.  
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时间已过account closed ("G _{tVU  
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更改处应加盖印章alterations require initials COV8=E~  
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时间已过effects not cleared |OgtAI9  
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停止付款payment stopped 4pYscB  
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支票毁损cheque mutilated ;x]CaG)f  
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汇款||寄钱to remit||to send money !Z r 9
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寄票供取款||支票支付to send a cheque for payment +>w %j&B  
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寄款人a remitter d*M:PjG@  
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收款人a remittee xcVF0%wVC  
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国外汇票foreign Bill M5C%(sQ$  
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国内汇票inland Bill @4ccZ&`  
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跟单汇票documentary bill "\CUHr9k  
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空头汇票accommodation bill eeix-Wt*E  
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原始汇票original bill Z(~v{c %<  
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改写||换新票据renewed bill 40M/Gu:  
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即期汇票sight bill||bill on demand l ;fO]{  
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…days after date||…days after date…日后付款 W "}Cfv  
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…months after date||…months after date…月后付款 kJfMTfl,  
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见票后…日付款…days after sight||…days sight =Felo8+   
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见票后…月付款…months after sight||…months sight :'+- %xUM  
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同组票据set of bills FTk`Mq  
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单张汇票sola of exchange||sole of exchange J;mvD^`g  
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远期汇票usance bill||bill at usance ,|Xib
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长期汇票long bill c c^I9g~  
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短期汇票short bill O>~ozW&  
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逾期汇票overdue bill wFHz<i!jr&  
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宽限日期days of grace B?|url6h  
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电汇telegraphic transfer （T.T） dh.vZ0v=7  
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邮汇postal order||postal note （Am.）||post office order||money order q,
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本票promissory note （P/N） !U?Z<z
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押汇负责书||押汇保证书letter of hypothecation nsM :\t+ p  
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副保||抵押品||付属担保物collateral security  %=t8   
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担保书trust receipt||letter of indemnity q4wS<,3  
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承兑||认付acceptance o[ua$+67E  
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单张承兑general acceptance WU" Lu  
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有条件承兑qualified acceptance 0qPbmLMK  

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附条件认付conditional acceptance u}:p@j}Zv  
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部分认付partial acceptance   c<c"n'