[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。   :;QLoZh^  
会计报表statement of account St<\qC  
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往来帐目account current >EjBknl  
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现在往来帐||存款额current accout ;$]R#1i44  
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销货帐account sales k9 E?5  
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共同计算帐项joint account U*t`hn-xs  
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未决帐项outstanding account e^fjla5  
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贷方帐项credit account||creditor account dc*#?G6^  
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借方帐项debit account||debtor account ~W4<M
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应付帐||应付未付帐account payable 4Y
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应收帐||应收未收帐account receivable \AG,dMS  
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新交易||新帐new account J_tJj8  
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未决帐||老帐old account F!U+IztZ  
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现金帐cash account SU:Cm:$  
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流水帐running account v/)dsSNZ0u  
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暂记帐||未定帐suspense account 5s0H4?S  
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过期帐||延滞帐overdue account||pastdue account 5(,
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杂项帐户sundry account BPW :W }  
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详细帐单||明细表detail account &u8BGMl2  
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呆帐bad account )y8$-"D(it  
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会计项目title of account >XA#/K  
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会计薄||帐薄account-book zd+8fP/UB  
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营业报告书||损益计算表account of budiness||business report Zl]\sJ1"  
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借贷细帐||交验帐account rendered m(?M]CH(A  
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明细帐account stated r..\(r  
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与…银行开立一户头to open an account with ze]2-
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与…银行建立交易to keep account with 'a*tee ^RS  
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继续记帐to keep account S's\M5  
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与…有交易to have an account with *s<FEF  
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作成会计帐||有往来帐项to make out an account with pGh2 4E  
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清算||清理债务to make up an account d0eMDIm3R\  
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清洁帐目||与…停止交易to close ones account with BJwPSKL  
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结帐to close an account x<4-Q6'{S  
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清理未付款to ask an account||to demand an account ?dY}xE  
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结清差额to balance the account with }mzM'9JH  
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清算to settle an account||to liquidate an account||to square an account dUyit-  
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审查帐目||监查帐目to audit an account AtGk _tpVZ  
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检查帐目to examine an account 9X/c%:)\=  
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转入A的帐户to charge the amount to As account ^&>(_I\w.6  
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以计帐方式付款to pay on account ZaBGkDX5  
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代理某人||为某人on ones account||on account of one x'tYf^Va28  
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为自己计算||独立帐目on ones own account t
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由某人收益并负风险on ones account and risk||for ones account and risk BuII|j  
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由某人负担for ones account||for account of one z
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按某人指示||列入某人帐户by order and for account of one O+
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列入5月份帐目for May account AC:cV='  
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编入某中帐项下to pass to the account of||to place to the account of P0WI QG+  
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寄出清算书to send in an account||to send in render an account *Y(v!x \L  
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支票薄cheque book t ' _Au8  
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支票陈票人cheque drawer c@H:?s!0R  
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持票人cheque holder FaS}$-0  
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不记名支票cheque to bearer||bearer cheque -ZwQL="t  
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记名支票||认人支票cheque to order c4Q{  
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到期支票antedated cheque hwg LJY?  
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未到期支票postdated cheque Ucnj7>+"  
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保付支票certified cheque lFvRXV^+f  
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未获兑现支票，退票returned cheque %g1{nGah  
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横线支票crossed cheque %tx~CD  
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普通横线general crossing O7r<6(q(  
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特别横线special crossing
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空白支票blank cheque oq00)I1  
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失效支票，过期支票stale cheque NyHHK8>  
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普通支票open cheque MDETAd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yO@KjCv"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B+e$S %HV  
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支票换现金||兑现to cash a cheque X6_m&~}15  
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清理票款to clear a cheque 45cMG~]p  
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保证兑现to certify a cheque `o7m )T')  

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填写支票数额to fill up a cheque z$'_ =9yZ  
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支票上划线to cross a cheque j\V9o9D  
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开发支票to make out a cheque Q~/TqG U  
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签发支票，开立支票to draw a cheque||to issue a cheque h/9{E:ML  
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透支支票to overdraw a cheque 7_$Xt)Y{  
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背书支票to endorse a cheque rh;@|/<l  
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请付票款||清付票款to pay a cheque||to honour a cheque M[wd.\ %  
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支票退票to dishonour a cheque @=Kuo
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拒付支票to refuse a cheque [<~1.L^I  
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拒付支票to stop payment of a cheque tz(\|0WDQ  
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提示要求付款to present for payment mmC&xZ5f  
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见票即付持票人payable to bearer }{Y)[w#R  
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支付指定人payable to order `I$'Lp#5  
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已过期||无效out of date||stale qTK\'trgx]  
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请给出票人R/D||refer to drawer J 00<NRxj"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HJl$v#]#+  
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文字与数字不一致words and figures differ }V.Wp6"S   
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支票 s^KUe%am0  
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时间已过account closed 0RY{y n3  
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更改处应加盖印章alterations require initials /E'cy  
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时间已过effects not cleared %MyA;{-F6  
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停止付款payment stopped JlAUie8  
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支票毁损cheque mutilated WN9<  
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汇款||寄钱to remit||to send money *z4n2"<l  
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寄票供取款||支票支付to send a cheque for payment ,eq[X\B>  
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寄款人a remitter 0wZ_;FN*-  
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收款人a remittee 'Im7^!-d  
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国外汇票foreign Bill _[8xq:G  
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国内汇票inland Bill >E^?<}E~.  
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跟单汇票documentary bill |D)NPN&  
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空头汇票accommodation bill ay6G1\ 0W  
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原始汇票original bill ]c{Zh?0  
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改写||换新票据renewed bill ,c"_X8Fkx$  
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即期汇票sight bill||bill on demand }xTTz,Oj$  
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…days after date||…days after date…日后付款 dT8m$}h9  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight =-jkp  
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见票后…月付款…months after sight||…months sight QQPbKok>  
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同组票据set of bills *% (8z~(\  
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单张汇票sola of exchange||sole of exchange w[\*\'Vm0  
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远期汇票usance bill||bill at usance wl2 rw93  
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长期汇票long bill mbv\Gn#>  
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短期汇票short bill *X\i= K!  
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逾期汇票overdue bill n[n0iz1-  
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宽限日期days of grace \k0%7i[nZ/  
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电汇telegraphic transfer （T.T） epj]n=/}[  
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邮汇postal order||postal note （Am.）||post office order||money order (G<"nnjK  
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本票promissory note （P/N） mfFC@~|g  
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押汇负责书||押汇保证书letter of hypothecation 6 #vD>@H  
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副保||抵押品||付属担保物collateral security 2/=CrK  
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担保书trust receipt||letter of indemnity [%;LZZgl  
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承兑||认付acceptance ;j=/2vU~@  
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单张承兑general acceptance g[*+R9'  
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有条件承兑qualified acceptance wX8T;bo&  
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附条件认付conditional acceptance :N\*;>  
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部分认付partial acceptance   Z66akr