[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。   VrL==aTYXs  
会计报表statement of account JNhHQvi\  
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往来帐目account current Z9cg,#(D  
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现在往来帐||存款额current accout ua$H"(#c  
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销货帐account sales |n9~2R  
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共同计算帐项joint account ^X2U A{  
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未决帐项outstanding account HN'r ZAZ(  
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贷方帐项credit account||creditor account k+k&}8e  
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借方帐项debit account||debtor account f"XFf@!  
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应付帐||应付未付帐account payable h& |wqna  
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应收帐||应收未收帐account receivable 8J|pj4ce  
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新交易||新帐new account _Q<wb8+/  
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未决帐||老帐old account U^_'e_)  
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现金帐cash account MFHPh8P  
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流水帐running account '[shY  
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暂记帐||未定帐suspense account G9\Bi-'ul
 
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过期帐||延滞帐overdue account||pastdue account :"Z
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杂项帐户sundry account )Q 8T`Tly  
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详细帐单||明细表detail account *AXu_^^  
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呆帐bad account kr7f<;rmJ  
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会计项目title of account e,Xvt5  
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会计薄||帐薄account-book ^DHFP-G?e  
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营业报告书||损益计算表account of budiness||business report a
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借贷细帐||交验帐account rendered ~az6n)  
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明细帐account stated 'DF3|A],  
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与…银行开立一户头to open an account with =HP_IG_  
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与…银行建立交易to keep account with 'q1)W'  
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继续记帐to keep account mT@UQC G  
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与…有交易to have an account with Q"
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作成会计帐||有往来帐项to make out an account with cR$2`:e  
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清算||清理债务to make up an account yqlkf$?  
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清洁帐目||与…停止交易to close ones account with i1vBg}WHN  
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结帐to close an account 4,FkA_k  
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清理未付款to ask an account||to demand an account 3`#sXt9C  
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结清差额to balance the account with ZH_ J+  
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清算to settle an account||to liquidate an account||to square an account (U!WD`Ym  
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审查帐目||监查帐目to audit an account N Ja]UZx  
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检查帐目to examine an account P;hjr;   
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转入A的帐户to charge the amount to As account Fhxg^  
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以计帐方式付款to pay on account (jY.S|%  
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代理某人||为某人on ones account||on account of one %l:%c  
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为自己计算||独立帐目on ones own account +/Y)s5@<  
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由某人收益并负风险on ones account and risk||for ones account and risk 0pkU1t~9  
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由某人负担for ones account||for account of one wy) Frg  
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按某人指示||列入某人帐户by order and for account of one [&FMVM`  
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列入5月份帐目for May account >-)i_C2  
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编入某中帐项下to pass to the account of||to place to the account of ?`FI!3j  
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寄出清算书to send in an account||to send in render an account I[[rVts  
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支票薄cheque book d(To)ly.  
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支票陈票人cheque drawer Q3oVl^q  
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持票人cheque holder AeUwih. 4  
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不记名支票cheque to bearer||bearer cheque u.!Pda  
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记名支票||认人支票cheque to order 0Y!Bb2m  
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到期支票antedated cheque vQIoj31  
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未到期支票postdated cheque WVwNjQ2PM  

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保付支票certified cheque g7d)YUc  
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未获兑现支票，退票returned cheque fNB*o={r|  
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横线支票crossed cheque WJJ!NoP  
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普通横线general crossing Em _miU  
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特别横线special crossing }b,a*4pN  
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空白支票blank cheque "p HQ  
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失效支票，过期支票stale cheque kuUH2:L  
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普通支票open cheque (S(=WG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NGb`f-:jw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x&8?/BR  
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支票换现金||兑现to cash a cheque zM)o^Fn2  
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清理票款to clear a cheque qnT:x{o  
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保证兑现to certify a cheque q 2=^l  
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填写支票数额to fill up a cheque AoTL)',  
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支票上划线to cross a cheque 9-L.?LG  
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开发支票to make out a cheque \N;s@j W  
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签发支票，开立支票to draw a cheque||to issue a cheque HgG"9WBe%  
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透支支票to overdraw a cheque aIJ[K  
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背书支票to endorse a cheque H%sbf& gi  
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请付票款||清付票款to pay a cheque||to honour a cheque -S9$C*t  
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支票退票to dishonour a cheque `ZNzDr  
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拒付支票to refuse a cheque @u$4{sjgf\  
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拒付支票to stop payment of a cheque lZE x0  
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提示要求付款to present for payment YHg4WW$  
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见票即付持票人payable to bearer 8Cwg V  
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支付指定人payable to order h<.& ,6R  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer -bcm"(<T'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s#64NG  
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文字与数字不一致words and figures differ aJK8G,Vk  
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支票 '+5*ajP<  
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时间已过account closed 3zv_q&+8b  
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更改处应加盖印章alterations require initials S0,p:Wey  
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时间已过effects not cleared
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停止付款payment stopped M')f,5i&$  
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支票毁损cheque mutilated Pur~Rz\\  
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汇款||寄钱to remit||to send money Uf1i"VY  
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寄票供取款||支票支付to send a cheque for payment &k+jVymH  
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寄款人a remitter s9>-Q"(y  
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收款人a remittee >;-.rJFr
 
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国外汇票foreign Bill k2(B{x}L  
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国内汇票inland Bill ^_0zO$z,  
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跟单汇票documentary bill e`27 ?  
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空头汇票accommodation bill H
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原始汇票original bill c5Fl:=h  
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改写||换新票据renewed bill !~#zH0#  
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即期汇票sight bill||bill on demand #29m <f_n  
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…days after date||…days after date…日后付款 )nE=H,U?y  
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…months after date||…months after date…月后付款 /&1FgSARK  
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见票后…日付款…days after sight||…days sight Lmh4e zrdH  
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见票后…月付款…months after sight||…months sight K X0{dizZ  
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同组票据set of bills fib#)KE  
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单张汇票sola of exchange||sole of exchange )c432).Z  
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远期汇票usance bill||bill at usance SrVo0$5)  
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长期汇票long bill vU(uu:U9  
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短期汇票short bill E]@$,)nC  
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逾期汇票overdue bill +wPXDN#R  
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宽限日期days of grace ZsnFuk#W  
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电汇telegraphic transfer （T.T） 2wX4e0cOI4  
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邮汇postal order||postal note （Am.）||post office order||money order  c
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本票promissory note （P/N） Vf*Z}'  
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押汇负责书||押汇保证书letter of hypothecation od=x?uBVd  
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副保||抵押品||付属担保物collateral security #lDW?  
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担保书trust receipt||letter of indemnity T%Nm  
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承兑||认付acceptance 'W_u1l/  
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单张承兑general acceptance ]I ^b&N  
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有条件承兑qualified acceptance ;Pw\p^wz  
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附条件认付conditional acceptance }nx5  
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部分认付partial acceptance   UKpc3Jo:~