[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。   ^Y xqJy  
会计报表statement of account J1"u,HF*(  
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往来帐目account current )%C482GO-  
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现在往来帐||存款额current accout DB_ x  
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销货帐account sales *ZGQ`#1.X6  
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共同计算帐项joint account p7! q#o  
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未决帐项outstanding account sb(,w  
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贷方帐项credit account||creditor account W1y,.6  
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借方帐项debit account||debtor account nI.#A  
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应付帐||应付未付帐account payable *D;B%j^;  
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应收帐||应收未收帐account receivable Dw[w%
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新交易||新帐new account wGISb\rr  
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未决帐||老帐old account v_5DeaMF'  
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现金帐cash account  IO>Cyo  
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流水帐running account ~z|
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暂记帐||未定帐suspense account r7ywK9UL  
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过期帐||延滞帐overdue account||pastdue account |.(o4<nx.  
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杂项帐户sundry account VWfrcSZg6M  
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详细帐单||明细表detail account x:l`e:`y9  
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呆帐bad account 5QSd$J  
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会计项目title of account -Qn:6M>w^  
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会计薄||帐薄account-book -'q=oTZ  
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营业报告书||损益计算表account of budiness||business report `fc*/D  
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借贷细帐||交验帐account rendered `RmB{qgB  
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明细帐account stated t 8M3VGN  
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与…银行开立一户头to open an account with Vn8Qsf1f  
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与…银行建立交易to keep account with !J2Lp  
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继续记帐to keep account R9#Z=f,  
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与…有交易to have an account with #x%O0  
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作成会计帐||有往来帐项to make out an account with '*~{1gG `  
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清算||清理债务to make up an account T:}Ed_m}q  
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清洁帐目||与…停止交易to close ones account with Jhut>8  
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结帐to close an account `o*eLLk  
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清理未付款to ask an account||to demand an account bC@b9opD  
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结清差额to balance the account with '$U"R P^(  
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清算to settle an account||to liquidate an account||to square an account K8RloDjk_A  
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审查帐目||监查帐目to audit an account uC}YKT>V7  
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检查帐目to examine an account '"KK|]vJ  
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转入A的帐户to charge the amount to As account lA ,%'+-  
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以计帐方式付款to pay on account XH*^#c  
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代理某人||为某人on ones account||on account of one u*U?VZ5  
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为自己计算||独立帐目on ones own account b"Ulc}$/&  
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由某人收益并负风险on ones account and risk||for ones account and risk D\TL6"wo  
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由某人负担for ones account||for account of one qI"mW@G~H  
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按某人指示||列入某人帐户by order and for account of one h'}5"m  
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列入5月份帐目for May account R5FjJ>JE  
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编入某中帐项下to pass to the account of||to place to the account of k^L (q\D  
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寄出清算书to send in an account||to send in render an account FJ!>3V;}  
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支票薄cheque book (0][hdI~B  
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支票陈票人cheque drawer -R8RAwsLG  
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持票人cheque holder e9:l  
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不记名支票cheque to bearer||bearer cheque v|"{x&I.  
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记名支票||认人支票cheque to order QV
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到期支票antedated cheque mkWIJH  
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未到期支票postdated cheque "<&F=gV  
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保付支票certified cheque cVz.ac  
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未获兑现支票，退票returned cheque )O}x&@
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横线支票crossed cheque 0VbZBLe  
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普通横线general crossing >Z3}WMgBN  
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特别横线special crossing ('gjfl  
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空白支票blank cheque B@F1!8l  
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失效支票，过期支票stale cheque bT>^% H3  
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普通支票open cheque r)b`3=   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KN%Xp/lkX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xF,J[Aj  
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支票换现金||兑现to cash a cheque NfN#q:w1  
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清理票款to clear a cheque r` 3)sc  
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保证兑现to certify a cheque mp5]=6~:m  
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填写支票数额to fill up a cheque Pajr`gU  
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支票上划线to cross a cheque ]])i"oew  
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开发支票to make out a cheque }b0qr
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签发支票，开立支票to draw a cheque||to issue a cheque k|BEAdQ%M  
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透支支票to overdraw a cheque 9t)t-t#P;  
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背书支票to endorse a cheque KRz\ct|  
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请付票款||清付票款to pay a cheque||to honour a cheque LtNG<n)_BH  
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支票退票to dishonour a cheque {wd.aUB  
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拒付支票to refuse a cheque L1aN"KGMF  

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拒付支票to stop payment of a cheque |&C.P?q  
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提示要求付款to present for payment _:TD{EO$  
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见票即付持票人payable to bearer u(d>R5}'  
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支付指定人payable to order =:#$_qR  
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已过期||无效out of date||stale kkqrlJO|  
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请给出票人R/D||refer to drawer ZfMJU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `kFxq<?aK  
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文字与数字不一致words and figures differ EV]exYWB  
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支票 N7
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时间已过account closed As78yfK  
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更改处应加盖印章alterations require initials BYwG\2?~  
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时间已过effects not cleared y?Fh%%uNr  
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停止付款payment stopped X%39
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支票毁损cheque mutilated {8b6A~ /  
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汇款||寄钱to remit||to send money Dh J<\_;  
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寄票供取款||支票支付to send a cheque for payment c_ &iGQ  
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寄款人a remitter KJJ8P`Kx  
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收款人a remittee Jg|
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国外汇票foreign Bill T3!l{vG \O  
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国内汇票inland Bill V=.lpj9m  
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跟单汇票documentary bill xlS t  
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空头汇票accommodation bill v"=^?5B  
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原始汇票original bill ]D%D:>9|/  
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改写||换新票据renewed bill Kx$ ?
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即期汇票sight bill||bill on demand X-6Se  
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…days after date||…days after date…日后付款 e 2k!5OS  
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…months after date||…months after date…月后付款 9akCvY#Q  
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见票后…日付款…days after sight||…days sight }a|SgI  
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见票后…月付款…months after sight||…months sight d V.)+X7<  
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同组票据set of bills WcbJ4Ore  
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单张汇票sola of exchange||sole of exchange Nbuaw[[iz  
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远期汇票usance bill||bill at usance !fyE Hk  
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长期汇票long bill 5H""_u
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短期汇票short bill rL&585  
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逾期汇票overdue bill KvkiwO(  
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宽限日期days of grace >x(^g~i  
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电汇telegraphic transfer （T.T） {(7C=)8):  
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邮汇postal order||postal note （Am.）||post office order||money order Kc}FMu  
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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 z^ KrR 
 
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副保||抵押品||付属担保物collateral security [[LCEw  
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担保书trust receipt||letter of indemnity V)_mo/D!D  
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承兑||认付acceptance q J@XVN4
 
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单张承兑general acceptance L+9a4/q  
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有条件承兑qualified acceptance CdC&y}u  
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附条件认付conditional acceptance xud =(HLl  
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部分认付partial acceptance   V`G)8?%Vy