[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。   6(htpT%J  
会计报表statement of account NYg&8s.  
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往来帐目account current [okV[7  
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现在往来帐||存款额current accout 76o[qay  
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销货帐account sales g[@0H=  
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共同计算帐项joint account .8 ikcs   
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未决帐项outstanding account Mg8ciV}\xY  
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贷方帐项credit account||creditor account Yh"9,Z&wiR  
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借方帐项debit account||debtor account zT/woiyB`  
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应付帐||应付未付帐account payable Pd d(1K*  
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应收帐||应收未收帐account receivable Y4,p_6aKJ]  
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新交易||新帐new account @{3_7  
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未决帐||老帐old account Iw#[K  
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现金帐cash account :AuKQ`c  
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流水帐running account UN;U+5,t  
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暂记帐||未定帐suspense account h.- o$+Sa  
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过期帐||延滞帐overdue account||pastdue account @&Yl'&pn-R  
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杂项帐户sundry account L/bvM?B^  
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详细帐单||明细表detail account C^U>{jf !  
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呆帐bad account irB}h!@  
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会计项目title of account EzCi%>q  
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会计薄||帐薄account-book 0? KvR``Aj  
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营业报告书||损益计算表account of budiness||business report {qSYe!`  
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借贷细帐||交验帐account rendered `
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明细帐account stated s8r[U, }(  
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与…银行开立一户头to open an account with IU]@%jA_:A  
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与…银行建立交易to keep account with a 0qDRB  
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继续记帐to keep account P;p20+  
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与…有交易to have an account with nrz2f7d$  
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作成会计帐||有往来帐项to make out an account with 7{u1ynt  
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清算||清理债务to make up an account OjY#xO+'  
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清洁帐目||与…停止交易to close ones account with ADlLodG  
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结帐to close an account soB5sFt&]  
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清理未付款to ask an account||to demand an account UhF+},gU  
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结清差额to balance the account with 8>~\R=SC  
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清算to settle an account||to liquidate an account||to square an account hG%J:}  
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审查帐目||监查帐目to audit an account Umt?COc  
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检查帐目to examine an account k_%"#  
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转入A的帐户to charge the amount to As account Z4'8x h)-  
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以计帐方式付款to pay on account 9H4NvB{  
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代理某人||为某人on ones account||on account of one 2wki21oY  
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为自己计算||独立帐目on ones own account /kKF|Hg`c  
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由某人收益并负风险on ones account and risk||for ones account and risk 0X"D!G):  
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由某人负担for ones account||for account of one bW9a_myE  
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按某人指示||列入某人帐户by order and for account of one !.nyIA(  
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列入5月份帐目for May account zJ2dPp~u  
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编入某中帐项下to pass to the account of||to place to the account of n%J{Tcn6  
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寄出清算书to send in an account||to send in render an account C;C= g1I}  
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支票薄cheque book Xj^Hy"HC^~  
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支票陈票人cheque drawer * )6:yn  
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持票人cheque holder v7ShXX:  
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不记名支票cheque to bearer||bearer cheque ,o3{?o]s  
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记名支票||认人支票cheque to order U;l!.mze  
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到期支票antedated cheque B`Q~p92  
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未到期支票postdated cheque Dp5hr8bT  
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保付支票certified cheque yt+"\d  
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未获兑现支票，退票returned cheque /:YJ
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横线支票crossed cheque E7_)P>aS5  
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普通横线general crossing ^sWsP`DV  
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特别横线special crossing m_ |:tU(t  
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空白支票blank cheque IsaL+elq|  
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失效支票，过期支票stale cheque h\jV@g$  
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普通支票open cheque Q\P?[i]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZQZBap"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H%!ED1zpA  
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支票换现金||兑现to cash a cheque q'07  
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清理票款to clear a cheque 8{m5P8w'  
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保证兑现to certify a cheque tD G[}j  
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填写支票数额to fill up a cheque &\3k(j  
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支票上划线to cross a cheque o\_@4hXf  
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开发支票to make out a cheque o%!8t_1mR  
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签发支票，开立支票to draw a cheque||to issue a cheque [n[!RddY  
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透支支票to overdraw a cheque mSn>  
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背书支票to endorse a cheque )2@_V %  
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请付票款||清付票款to pay a cheque||to honour a cheque pEc|h*p8  
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支票退票to dishonour a cheque %SV5PO@  
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拒付支票to refuse a cheque 8>Y  
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拒付支票to stop payment of a cheque #cG7h( !  
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提示要求付款to present for payment H%,
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见票即付持票人payable to bearer W|IMnK-  
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支付指定人payable to order RlRkw+%m  
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已过期||无效out of date||stale 6S#Y$2 P  
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请给出票人R/D||refer to drawer ^Eu]i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _zAHN0
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文字与数字不一致words and figures differ 8>T#sO?+  
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支票 UDjmXQ2,  
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时间已过account closed 8v$2*$  
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更改处应加盖印章alterations require initials ! Zowe*`
 
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时间已过effects not cleared Wo&WO
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停止付款payment stopped $8/=@E{51  
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支票毁损cheque mutilated %b
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汇款||寄钱to remit||to send money _&(\>{pm  
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寄票供取款||支票支付to send a cheque for payment +8<|P&fH  
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寄款人a remitter y4\(ynk  
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收款人a remittee HZINsIm!?  
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国外汇票foreign Bill :P2{^0$  
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国内汇票inland Bill  YW14X  
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跟单汇票documentary bill +6~y1s/B[  
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空头汇票accommodation bill .OM^@V~T  
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原始汇票original bill e0"80"D  
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改写||换新票据renewed bill  "d;  T1  
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即期汇票sight bill||bill on demand 9Ro7xSeD  
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…days after date||…days after date…日后付款 ii5dTimRJ  
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…months after date||…months after date…月后付款 3E-dhSz:i  
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见票后…日付款…days after sight||…days sight rqWD#FB=z  
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见票后…月付款…months after sight||…months sight M,vCAZ  
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同组票据set of bills Tg@:mw5  
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单张汇票sola of exchange||sole of exchange IMSLHwZ  
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远期汇票usance bill||bill at usance YS bS.tq  
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长期汇票long bill w\1K.j=>|N  
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短期汇票short bill 2-%9k)KH  
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逾期汇票overdue bill eyuQ}
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宽限日期days of grace b/d1(B@  
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电汇telegraphic transfer （T.T） x~E\zw  
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邮汇postal order||postal note （Am.）||post office order||money order t]hfq~Ft  
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本票promissory note （P/N） c#Qlr{ES  
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押汇负责书||押汇保证书letter of hypothecation 9h"3u;/,  
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副保||抵押品||付属担保物collateral security y$9XHubu  
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担保书trust receipt||letter of indemnity Yo\%53w/  
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承兑||认付acceptance 2>g!+p Ox  
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单张承兑general acceptance 4'y@ne}g!  
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有条件承兑qualified acceptance "}b/[U@>  
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附条件认付conditional acceptance S&F;~  
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部分认付partial acceptance   CYdYa|