[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。   #4AqWyp#f  
会计报表statement of account c],Zw  
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往来帐目account current 'N&s$XB,  
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现在往来帐||存款额current accout "/x/]Qx2  
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销货帐account sales ^fU,9  
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共同计算帐项joint account r3Yf
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未决帐项outstanding account O_D;_v6Ii+  
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贷方帐项credit account||creditor account WWA!_  
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借方帐项debit account||debtor account \qbEC.-K  
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应付帐||应付未付帐account payable (!<G` ;}u  
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应收帐||应收未收帐account receivable p{JE@TM  
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新交易||新帐new account WtbOm  
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未决帐||老帐old account Y.o-e)zX  
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现金帐cash account K-7i4 ~  
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流水帐running account Ks^EGy+O:-  
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暂记帐||未定帐suspense account w77"?kJ9X  
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过期帐||延滞帐overdue account||pastdue account ?
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杂项帐户sundry account L-(.v*  
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详细帐单||明细表detail account W%cJ#R[o  
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呆帐bad account = eDi8A*~  
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会计项目title of account QWV12t$v  
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会计薄||帐薄account-book { z/Y~rf  
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营业报告书||损益计算表account of budiness||business report BSB;0OM  
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借贷细帐||交验帐account rendered Q)s[ls  
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明细帐account stated fSF b)+  
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与…银行开立一户头to open an account with 9I;d>%  
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与…银行建立交易to keep account with C.[abpc  
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继续记帐to keep account $kA'9Y  
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与…有交易to have an account with d/O~"d  
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作成会计帐||有往来帐项to make out an account with =x/Ap1  
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清算||清理债务to make up an account 0Y81B;/F  
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清洁帐目||与…停止交易to close ones account with }j /($,  

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结帐to close an account o&GS;{Rs  
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清理未付款to ask an account||to demand an account q*|H*sS  
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结清差额to balance the account with Z-f
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清算to settle an account||to liquidate an account||to square an account %MQU&H9[  
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审查帐目||监查帐目to audit an account 6V"|  
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检查帐目to examine an account csceu+IA  
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转入A的帐户to charge the amount to As account ~$GRgOn  
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以计帐方式付款to pay on account g>m)|o'  
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代理某人||为某人on ones account||on account of one Rqi=AQ  
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为自己计算||独立帐目on ones own account _GoV\wGKl  
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由某人收益并负风险on ones account and risk||for ones account and risk |[/<[@\''  
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由某人负担for ones account||for account of one ;_o1{?~  
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按某人指示||列入某人帐户by order and for account of one BHVC& F*>  
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列入5月份帐目for May account aG"j9A~ &  
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编入某中帐项下to pass to the account of||to place to the account of o!]muO*Rm  
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寄出清算书to send in an account||to send in render an account iyA=d{S;V  
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支票薄cheque book I_1(jaY  
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支票陈票人cheque drawer 3V(]*\L  
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持票人cheque holder &z;b
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不记名支票cheque to bearer||bearer cheque Dias!$g  
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记名支票||认人支票cheque to order /5!0wxN  
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到期支票antedated cheque H;h$k]T  
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未到期支票postdated cheque rAn:hR
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保付支票certified cheque W?F Q  
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未获兑现支票，退票returned cheque (GW"iL#.  
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横线支票crossed cheque z/I\hC9i  
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普通横线general crossing KB"N',kG  
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特别横线special crossing '8yCwk  
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空白支票blank cheque +8|9&v`  
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失效支票，过期支票stale cheque 4J1_rMfh  
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普通支票open cheque FVxORQI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <])]1 r8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _o T+x%i  
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支票换现金||兑现to cash a cheque p'0X>>$  
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清理票款to clear a cheque m5o$Dus+?'  
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保证兑现to certify a cheque ?iZM.$![  
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填写支票数额to fill up a cheque lbX YWZ ~7  
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支票上划线to cross a cheque }H<Z`3_U%  
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开发支票to make out a cheque JeN]sK)8x  
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签发支票，开立支票to draw a cheque||to issue a cheque Vh1y]#w  
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透支支票to overdraw a cheque 3 l}9'j  
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背书支票to endorse a cheque 1KY0hAx  
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请付票款||清付票款to pay a cheque||to honour a cheque 3AglvGK7{  
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支票退票to dishonour a cheque ~]#-S20  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque zy%0;%
 
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提示要求付款to present for payment b !y  
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见票即付持票人payable to bearer ';Q8x?BS  
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支付指定人payable to order X.S<",a{qz  
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已过期||无效out of date||stale gKl9Nkd!R  

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请给出票人R/D||refer to drawer I*^t!+q$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TE$6=;  
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文字与数字不一致words and figures differ >qOG^{&x  
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支票 g) ^s+Y  
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时间已过account closed :H3/+/x  
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更改处应加盖印章alterations require initials zG<<MR/<  
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时间已过effects not cleared KcpYHWCa.  
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停止付款payment stopped ]"HaE-`%  
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支票毁损cheque mutilated "r_wgl%  
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汇款||寄钱to remit||to send money eGq7+  
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寄票供取款||支票支付to send a cheque for payment <^Vj1
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寄款人a remitter ;j/$%lC  
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收款人a remittee \alV #>J5  
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国外汇票foreign Bill i,*m(C@F}  
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国内汇票inland Bill B F<u3p??  
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跟单汇票documentary bill N7J?S~x  
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空头汇票accommodation bill j0mN4Ny  
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原始汇票original bill X%5eZ"1{x  
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改写||换新票据renewed bill ~\
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即期汇票sight bill||bill on demand Y)X7*iTi'j  
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…days after date||…days after date…日后付款 [UzD3VPg  
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…months after date||…months after date…月后付款 |^1U<'oM#  
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见票后…日付款…days after sight||…days sight @=VxWU  
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见票后…月付款…months after sight||…months sight MJ)lZ!KZ  
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同组票据set of bills ! dzgi:  
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单张汇票sola of exchange||sole of exchange 
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远期汇票usance bill||bill at usance Wm}c-GD  
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长期汇票long bill .zO2g8(VR  
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短期汇票short bill tUv>1) [  
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逾期汇票overdue bill M5`v^>  
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宽限日期days of grace 03 @aG  
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电汇telegraphic transfer （T.T） b{
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邮汇postal order||postal note （Am.）||post office order||money order bWswF<y-  
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本票promissory note （P/N） <&5z0rDKWw  
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押汇负责书||押汇保证书letter of hypothecation RaJTya^  
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副保||抵押品||付属担保物collateral security OdzeHpH3g  
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担保书trust receipt||letter of indemnity MpCPY"WLL  
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承兑||认付acceptance E'AR .!  
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单张承兑general acceptance F]$ Nu  
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有条件承兑qualified acceptance y~9wxK  
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附条件认付conditional acceptance T Dh)}Ms  
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部分认付partial acceptance   N1t4o~