[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。   Df$Yn  
会计报表statement of account G~lnX^46"  
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往来帐目account current {>&M:_`k  
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现在往来帐||存款额current accout 7sJGB^vM  
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销货帐account sales T6rjtq  
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共同计算帐项joint account SQ`ec95',  
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未决帐项outstanding account #fe zUU  
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贷方帐项credit account||creditor account FwSV \N+#'  
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借方帐项debit account||debtor account }Mh`j$  
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应付帐||应付未付帐account payable w3oe.hWP3N  
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应收帐||应收未收帐account receivable 1A
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新交易||新帐new account PxZMH=  
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未决帐||老帐old account 9RN! <`H  
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现金帐cash account qeZ*!H6-  
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流水帐running account ,
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暂记帐||未定帐suspense account HTUY|^^D  
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过期帐||延滞帐overdue account||pastdue account n*fsdo~  
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杂项帐户sundry account #AUz.WHD  
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详细帐单||明细表detail account qy|si4IU8,  
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呆帐bad account F45UO%
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会计项目title of account L>EC^2\  
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会计薄||帐薄account-book wmr8[n&c  
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营业报告书||损益计算表account of budiness||business report ~?)ST?&  
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借贷细帐||交验帐account rendered lx&ME #~  
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明细帐account stated y$e'-v  
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与…银行开立一户头to open an account with CL$mK5u  
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与…银行建立交易to keep account with ei8OLcw:x  
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继续记帐to keep account T?+xx^wYk  
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与…有交易to have an account with F_$K+6  
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作成会计帐||有往来帐项to make out an account with b:S#Sz$  
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清算||清理债务to make up an account av1*i3  
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清洁帐目||与…停止交易to close ones account with >4.{|0%ut  
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结帐to close an account  [;D4,@A  
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清理未付款to ask an account||to demand an account xcz1(R  
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结清差额to balance the account with j+n1k^jC  
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清算to settle an account||to liquidate an account||to square an account WZ'3
 
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审查帐目||监查帐目to audit an account )#r]x1[Kn  
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检查帐目to examine an account f;6a4<bz  
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转入A的帐户to charge the amount to As account W:P4XwR{  
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以计帐方式付款to pay on account 2-u>=r0L  
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代理某人||为某人on ones account||on account of one `I<*R0Qe  
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为自己计算||独立帐目on ones own account B5!$5Qc  
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由某人收益并负风险on ones account and risk||for ones account and risk ~xu<xy@E  
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由某人负担for ones account||for account of one G;FY2;adK  
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按某人指示||列入某人帐户by order and for account of one ?DkMzR)u  
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列入5月份帐目for May account w:&m_z#M  
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编入某中帐项下to pass to the account of||to place to the account of Xf9<kbRw/  
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寄出清算书to send in an account||to send in render an account Tul_/`An  
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支票薄cheque book DTt/nmKAqJ  
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支票陈票人cheque drawer 1/3Go97/qV  
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持票人cheque holder ;4Y@xS2M  
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不记名支票cheque to bearer||bearer cheque !9k)hP  
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记名支票||认人支票cheque to order  .-'  
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到期支票antedated cheque x,STt{I=  
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未到期支票postdated cheque YL=?Nk/  
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保付支票certified cheque Mje6Q  
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未获兑现支票，退票returned cheque uR|Jn)/m(  
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横线支票crossed cheque }>=k!l{  
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普通横线general crossing :t8(w>oW  
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特别横线special crossing I&U?8  
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空白支票blank cheque }a,j1r_Hl&  
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失效支票，过期支票stale cheque SG2s!Ht  
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普通支票open cheque x1W<r)A )r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +N:K V}K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K4YpE} ]u  
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支票换现金||兑现to cash a cheque "~0m_brf  
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清理票款to clear a cheque $NC1>83  
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保证兑现to certify a cheque m!3b.2/h  
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填写支票数额to fill up a cheque o@mZ6!ax3  
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支票上划线to cross a cheque _]a8lr+_-  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque kNP.0  
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透支支票to overdraw a cheque pXf!8X&y  
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背书支票to endorse a cheque 99w;Q 2k  
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请付票款||清付票款to pay a cheque||to honour a cheque ?K%&N99c!  
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支票退票to dishonour a cheque k>y68_  
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拒付支票to refuse a cheque yQ5&S]Xk$$  
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拒付支票to stop payment of a cheque $Y.Z>I;  
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提示要求付款to present for payment SFCKD/8  
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见票即付持票人payable to bearer Z0*Lm+d9z  
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支付指定人payable to order Gh}k9-L  
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已过期||无效out of date||stale ,FR FH8p  
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请给出票人R/D||refer to drawer .BN~9w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qjcy{@ j  
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文字与数字不一致words and figures differ f>.A^?  
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支票 3C'`c=  
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时间已过account closed -L e:%q2  
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更改处应加盖印章alterations require initials Fx#0 :p  
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时间已过effects not cleared tI50z khaB  
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停止付款payment stopped W\09hZ
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支票毁损cheque mutilated J }izTI  
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汇款||寄钱to remit||to send money M7Ej#Y  
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寄票供取款||支票支付to send a cheque for payment zt/p'khP3  
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寄款人a remitter :@LFNcWE  
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收款人a remittee fuJ6 fmT  
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国外汇票foreign Bill PAF2=  
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国内汇票inland Bill 5=CLR  
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跟单汇票documentary bill +gb2>fei&  
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空头汇票accommodation bill V^Wo%e7#u[  
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原始汇票original bill Nx4_Oc^hY  
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改写||换新票据renewed bill Ikiv+Fq(  
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即期汇票sight bill||bill on demand `T $lTP  
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…days after date||…days after date…日后付款 yBO88rfh
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…months after date||…months after date…月后付款 $5nOiaQL  
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见票后…日付款…days after sight||…days sight ehj&A+Ip  
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见票后…月付款…months after sight||…months sight ry}CND(nB  
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同组票据set of bills >L#&L?#  
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单张汇票sola of exchange||sole of exchange ;<0Q<0G  
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远期汇票usance bill||bill at usance Lu}oC
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长期汇票long bill H?ssV^k  
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短期汇票short bill nU%rSASu  
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逾期汇票overdue bill rs2~spN;h  
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宽限日期days of grace laqKP+G  
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电汇telegraphic transfer （T.T） T=:&W 3  
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邮汇postal order||postal note （Am.）||post office order||money order <=n$o MO  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation ^"K
 
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副保||抵押品||付属担保物collateral security :h0as!2@dp  
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担保书trust receipt||letter of indemnity "R+ x  
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承兑||认付acceptance oP5G*AFUq  
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单张承兑general acceptance rAIX(2@cR_  
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有条件承兑qualified acceptance -r]s #$  
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附条件认付conditional acceptance ^
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部分认付partial acceptance   |OF<=GGO+