[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。   FxW&8 9G  
会计报表statement of account v#oi0-9o[  
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往来帐目account current WZewPn>#q  
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现在往来帐||存款额current accout x\\7G^$<h  
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销货帐account sales u=NG6
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共同计算帐项joint account m,MSMw1p  
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未决帐项outstanding account x_<qzlQt  
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贷方帐项credit account||creditor account Y "jE'  
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借方帐项debit account||debtor account v/Pw9j!r;m  
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应付帐||应付未付帐account payable 1=VJ&D;  
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应收帐||应收未收帐account receivable wa09$
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新交易||新帐new account yW7'?  
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未决帐||老帐old account Y%`SHe7M  
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现金帐cash account hlbvt-C?}"  
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流水帐running account ja=w5  
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暂记帐||未定帐suspense account j]4,<ppWSH  
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过期帐||延滞帐overdue account||pastdue account >4i>C  
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杂项帐户sundry account _k66Mkd#b  
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详细帐单||明细表detail account Yc Q=v
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呆帐bad account *A}WP_Z Q  
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会计项目title of account P87# CAN  
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会计薄||帐薄account-book vRQOs0F;  
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营业报告书||损益计算表account of budiness||business report w|Cx>8P8@  
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借贷细帐||交验帐account rendered k;yw#Af8  
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明细帐account stated Q+q,!w8  
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与…银行开立一户头to open an account with _Q(g(p&
  
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与…银行建立交易to keep account with ;az5ZsvN D  
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继续记帐to keep account ->{d`-}m'  
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与…有交易to have an account with eet Q}]  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account lK7m=[j  
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清洁帐目||与…停止交易to close ones account with ef!
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结帐to close an account UaG1c%7?X  
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清理未付款to ask an account||to demand an account sZgRt  
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结清差额to balance the account with `/&SxQB<  
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清算to settle an account||to liquidate an account||to square an account U:6W+p8  
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审查帐目||监查帐目to audit an account y&[y=0!  
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检查帐目to examine an account "[p@tc?5  
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转入A的帐户to charge the amount to As account )3<:tV8  
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以计帐方式付款to pay on account p{)
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代理某人||为某人on ones account||on account of one ;^Sr"v6r>u  
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为自己计算||独立帐目on ones own account 2f`nMW  
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由某人收益并负风险on ones account and risk||for ones account and risk W,@ If}  
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由某人负担for ones account||for account of one S\6[EQ65  
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按某人指示||列入某人帐户by order and for account of one \,Lo>G`!  
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列入5月份帐目for May account HpEQEIvt  
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编入某中帐项下to pass to the account of||to place to the account of if;71ZE  
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寄出清算书to send in an account||to send in render an account gG%V 9eOQ  
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支票薄cheque book O|A_PyW  
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支票陈票人cheque drawer Mr--4D0Hk  
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持票人cheque holder @=]~\[e\  
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不记名支票cheque to bearer||bearer cheque )4?x5#  
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记名支票||认人支票cheque to order dLsn\m>  
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到期支票antedated cheque
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未到期支票postdated cheque e}@)z3Q<l  
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保付支票certified cheque Uw-p758dD  

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未获兑现支票，退票returned cheque {:c]|^w6  
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横线支票crossed cheque ]Ni$.@Hu$  
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普通横线general crossing wd
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特别横线special crossing Y=Z1Tdxa|  

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空白支票blank cheque !$A37j6  
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失效支票，过期支票stale cheque EzW)'Zzw~  
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普通支票open cheque I"AYWo
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |vte=)%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0.r4f'vk  
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支票换现金||兑现to cash a cheque +u@aJ_^
 
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清理票款to clear a cheque A>VI{  
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保证兑现to certify a cheque nmlPX7!{$  
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填写支票数额to fill up a cheque ;;5Uwd'-
  
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支票上划线to cross a cheque I~PDaZP  
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开发支票to make out a cheque z!= P@b  
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签发支票，开立支票to draw a cheque||to issue a cheque v8>v.}y  
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透支支票to overdraw a cheque ?wMHS4  
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背书支票to endorse a cheque Hx^!:kxk  
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请付票款||清付票款to pay a cheque||to honour a cheque $ E1Tb{'  
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支票退票to dishonour a cheque NW$H"}+o  
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拒付支票to refuse a cheque NX* O_/  
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拒付支票to stop payment of a cheque 5G}6;UY  
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提示要求付款to present for payment : 2V^K&2L  
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见票即付持票人payable to bearer @}FAwv^f  
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支付指定人payable to order /k\01hc`  
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已过期||无效out of date||stale l'4AF| p
 
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请给出票人R/D||refer to drawer 8``;0}'PC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cleOsj;
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文字与数字不一致words and figures differ O>r-]0DI[  
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支票 #5CI)4x0!  
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时间已过account closed g9tu%cIkR  
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更改处应加盖印章alterations require initials HB& &  
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时间已过effects not cleared GKtS6$1d#  
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停止付款payment stopped  y).P=z  
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支票毁损cheque mutilated q=c/B(II!  
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汇款||寄钱to remit||to send money )q^ Bj$  
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寄票供取款||支票支付to send a cheque for payment b]
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寄款人a remitter 1p\Ak  
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收款人a remittee `.BR=['O  
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国外汇票foreign Bill iBb
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国内汇票inland Bill D s -`  
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跟单汇票documentary bill U6{dI@|B  
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空头汇票accommodation bill iHz[Zw^.s  
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原始汇票original bill &5q{viI  
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改写||换新票据renewed bill u%opY<h  
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即期汇票sight bill||bill on demand `Cj,HI_/*  
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…days after date||…days after date…日后付款 oQvFrSz  
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…months after date||…months after date…月后付款 h.b+r~u  
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见票后…日付款…days after sight||…days sight 6D^%'[4t  
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见票后…月付款…months after sight||…months sight )/TVJAJ  
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同组票据set of bills B}5XRgq  
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单张汇票sola of exchange||sole of exchange q_58Lw  
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远期汇票usance bill||bill at usance <w11nB)  
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长期汇票long bill A?V<l<EAm  
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短期汇票short bill -9i+@% {/  
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逾期汇票overdue bill Xa\ ]ua_  
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宽限日期days of grace g&8.A(  
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电汇telegraphic transfer （T.T） $q=
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邮汇postal order||postal note （Am.）||post office order||money order P:vX }V |[  
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本票promissory note （P/N） U
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押汇负责书||押汇保证书letter of hypothecation DOA[iT";4  
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副保||抵押品||付属担保物collateral security \>_eEZ5  
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担保书trust receipt||letter of indemnity j=p|'`  
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承兑||认付acceptance FkLQBpp(x  
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单张承兑general acceptance XWJ0=t&}  
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有条件承兑qualified acceptance .k
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附条件认付conditional acceptance S;G"L$&\  
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部分认付partial acceptance   ](idf(j