[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。   {8MF !CG]  
会计报表statement of account PA/6l"-`3  
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往来帐目account current nr^p H.  
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现在往来帐||存款额current accout 6p@ts`#  
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销货帐account sales z)B=<4r  
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共同计算帐项joint account 3C2>  
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未决帐项outstanding account ;GAYcVB   
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贷方帐项credit account||creditor account AL0Rn e N  
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借方帐项debit account||debtor account SXEiyy[7v  
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应付帐||应付未付帐account payable x_K%  
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应收帐||应收未收帐account receivable y6/X!+3+  
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新交易||新帐new account f#5JAR  
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未决帐||老帐old account {76!  
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现金帐cash account fR
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流水帐running account +0Gep}&z.  
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暂记帐||未定帐suspense account ]aNnY?qW5  
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过期帐||延滞帐overdue account||pastdue account EcIQ20Z_-  
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杂项帐户sundry account -(1\`g07  
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详细帐单||明细表detail account \BXVWE|  
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呆帐bad account <q2nZI^  
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会计项目title of account Y)}%SP>,  
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会计薄||帐薄account-book C
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营业报告书||损益计算表account of budiness||business report ?4e6w  
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借贷细帐||交验帐account rendered mo
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明细帐account stated  ii  y3  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with P 4*MV  
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继续记帐to keep account ` (/saq*  
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与…有交易to have an account with #0
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作成会计帐||有往来帐项to make out an account with ~X<cG=p~u  
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清算||清理债务to make up an account RB7AI!'a?  
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清洁帐目||与…停止交易to close ones account with h^+C)6(58n  
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结帐to close an account XL PpxG  
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清理未付款to ask an account||to demand an account )w2K&Zr0  
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结清差额to balance the account with n5+S"  
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清算to settle an account||to liquidate an account||to square an account mPfUJ#rS  
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审查帐目||监查帐目to audit an account WVWS7N\  
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检查帐目to examine an account HS\3)Ooj>  
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转入A的帐户to charge the amount to As account UV']NHh  
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以计帐方式付款to pay on account <r<Dmn|\a  
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代理某人||为某人on ones account||on account of one ) \-96 xd  
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为自己计算||独立帐目on ones own account qE0FgqRB  
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由某人收益并负风险on ones account and risk||for ones account and risk X'FEOF  
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由某人负担for ones account||for account of one /&]-I$G@  
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按某人指示||列入某人帐户by order and for account of one x
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列入5月份帐目for May account fJLf7+q  
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编入某中帐项下to pass to the account of||to place to the account of :[Qp2Gg O\  
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寄出清算书to send in an account||to send in render an account g7xb yBo7  
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支票薄cheque book 7E$eN8H  

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支票陈票人cheque drawer )A="eW_>  
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持票人cheque holder \Okc5;kB2  
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不记名支票cheque to bearer||bearer cheque +0]'| tF>  
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记名支票||认人支票cheque to order bvl~[p$W3  
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到期支票antedated cheque oW^k7#<e}  
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未到期支票postdated cheque E;6~RM:  
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保付支票certified cheque rO0ZtC{K  
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未获兑现支票，退票returned cheque )ZGYhE  
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横线支票crossed cheque f'&GFL=c  
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普通横线general crossing %JQ~!3  
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特别横线special crossing XYjcJ  
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空白支票blank cheque 6 }!Z"  
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失效支票，过期支票stale cheque q +R*Hi  
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普通支票open cheque iU5P$7.p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |jT2W  
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支票换现金||兑现to cash a cheque wK ? @.l)u  
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清理票款to clear a cheque Q(Gyq:L=>  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque x7dEo%j  
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支票上划线to cross a cheque l!?yu]Yon  
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开发支票to make out a cheque f+x ;:  
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签发支票，开立支票to draw a cheque||to issue a cheque ez\eOH6  
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透支支票to overdraw a cheque hJ*Ihwn|  
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背书支票to endorse a cheque y$b]7O  
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请付票款||清付票款to pay a cheque||to honour a cheque Kqg!,Sn|  
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支票退票to dishonour a cheque 8'#/LA[uPe  
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拒付支票to refuse a cheque 5~H#(d<oZ  
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拒付支票to stop payment of a cheque 9\JQ7$B  
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提示要求付款to present for payment A+getdr  
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见票即付持票人payable to bearer #
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支付指定人payable to order ;dR=tAf0$Q  
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已过期||无效out of date||stale n.}E5%qK  
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请给出票人R/D||refer to drawer ntVS:F
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jszK7$]^  
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文字与数字不一致words and figures differ iB TYY{-wF  
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支票 q 11IkDa
  
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时间已过account closed T~0k"uTE  
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更改处应加盖印章alterations require initials pi<TFe@eG  
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时间已过effects not cleared x^4xq#Bb7  
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停止付款payment stopped ydRC1~f0  
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支票毁损cheque mutilated &0 >Loja`^  
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汇款||寄钱to remit||to send money $YN6<5R)  
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寄票供取款||支票支付to send a cheque for payment x=ul&|^7D  
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寄款人a remitter T!Hb{Cg*  
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收款人a remittee H ,Z;=N_  
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国外汇票foreign Bill =c/wplv*  
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国内汇票inland Bill 1P~X8=9h  
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跟单汇票documentary bill .Fdgb4>BXX  
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空头汇票accommodation bill ^J$2?!~  
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原始汇票original bill j'A_'g'^  
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改写||换新票据renewed bill  eEuvl`&  
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即期汇票sight bill||bill on demand gIjh:_ Pz  
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…days after date||…days after date…日后付款 G"h'_7  
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…months after date||…months after date…月后付款 MF5[lK9e  
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见票后…日付款…days after sight||…days sight E=nIRG|g  
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见票后…月付款…months after sight||…months sight Gefne[  
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同组票据set of bills 'Gj3:-xqL  
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单张汇票sola of exchange||sole of exchange 6 (]Dh;gC  
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远期汇票usance bill||bill at usance HiZ*+T.B  
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长期汇票long bill u_oaebOrpP  
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短期汇票short bill >*35C`^  
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逾期汇票overdue bill LBYMCY  
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宽限日期days of grace &u$Q4  
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电汇telegraphic transfer （T.T） M\uiq38  
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邮汇postal order||postal note （Am.）||post office order||money order Ni9/}bb  
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本票promissory note （P/N） ,LHn90S  
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押汇负责书||押汇保证书letter of hypothecation - YEZ]:"  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity 0"jY.*_EW  
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承兑||认付acceptance bV^rsJm  
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单张承兑general acceptance }7b%HTF=  
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有条件承兑qualified acceptance ">\?&0  
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附条件认付conditional acceptance P\E<9*V  
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部分认付partial acceptance   5?f ^Rz