[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。   ^61;0   
会计报表statement of account /<VR-yr  
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往来帐目account current N;` jz(r  
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现在往来帐||存款额current accout LsxRK5  
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销货帐account sales hw({>cH\  
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共同计算帐项joint account j8)rz  
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未决帐项outstanding account 43,baeG  
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贷方帐项credit account||creditor account zJ30ZY:  
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借方帐项debit account||debtor account Ou`;HN;
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应付帐||应付未付帐account payable ?sv[vR(  
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应收帐||应收未收帐account receivable w>e+UW25Y  
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新交易||新帐new account UPy 4ST  
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未决帐||老帐old account L[^.pO  
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现金帐cash account Dy*K;e-+  
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流水帐running account |AXV4{j_i  
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暂记帐||未定帐suspense account nRyx2\Py+  
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过期帐||延滞帐overdue account||pastdue account 7x]q>Y8T  
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杂项帐户sundry account NHcA6y$Cz  
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详细帐单||明细表detail account .Fx3WryF  
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呆帐bad account p,tkVedR  
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会计项目title of account n5#QQk2  
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会计薄||帐薄account-book 9e4`N"#,lI  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered O`I}Lg]~q  
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明细帐account stated fQ
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与…银行开立一户头to open an account with I`s~.fZt  
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与…银行建立交易to keep account with Qp A$='  
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继续记帐to keep account n]7rHV}G  
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与…有交易to have an account with WYP\J1sy  
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作成会计帐||有往来帐项to make out an account with v $+A!eo  
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清算||清理债务to make up an account ~*J <lln  
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清洁帐目||与…停止交易to close ones account with }x&XvI  
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结帐to close an account j'Q0 DF=GV  
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清理未付款to ask an account||to demand an account )A6=P%;}>I  
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结清差额to balance the account with LE~vSm^#  
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清算to settle an account||to liquidate an account||to square an account _/
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审查帐目||监查帐目to audit an account *_mER`  
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检查帐目to examine an account Wb#<ctM>  
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转入A的帐户to charge the amount to As account -e?n4YO*\  
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以计帐方式付款to pay on account osmCwM4O  
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代理某人||为某人on ones account||on account of one XbeT x  
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为自己计算||独立帐目on ones own account ;
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由某人收益并负风险on ones account and risk||for ones account and risk 'vZy-qHrV  
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由某人负担for ones account||for account of one 8Fbt >-N<\  
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按某人指示||列入某人帐户by order and for account of one jeO`45O  
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列入5月份帐目for May account kmlO}0  
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编入某中帐项下to pass to the account of||to place to the account of 3j[<nBsn.  
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寄出清算书to send in an account||to send in render an account jROh3kq  
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支票薄cheque book Q84XmXm|  
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支票陈票人cheque drawer '!4\H"t  
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持票人cheque holder 31%3&B:Ts  
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不记名支票cheque to bearer||bearer cheque ;Yg/y  
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记名支票||认人支票cheque to order j.V
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到期支票antedated cheque cA]PZ*]{BN  
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未到期支票postdated cheque >=1UhHFNI  
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保付支票certified cheque SpEu>9g&  
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未获兑现支票，退票returned cheque Qi9M4Yv  
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横线支票crossed cheque i^4i]+  
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普通横线general crossing SuBUhzR  
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特别横线special crossing j<
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空白支票blank cheque quq!Jswn  
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失效支票，过期支票stale cheque U{9yfy  
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普通支票open cheque 8Tp!b %2.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TM,Fab &  
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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)X"<a++N  
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支票换现金||兑现to cash a cheque kAAD&t;w  
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清理票款to clear a cheque A_|X54}w&  
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保证兑现to certify a cheque 5 r&n  
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填写支票数额to fill up a cheque -Dr)+Y  
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支票上划线to cross a cheque  dm{/  

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开发支票to make out a cheque UiN6-{v<2  
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签发支票，开立支票to draw a cheque||to issue a cheque /jd.<r=_I  
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透支支票to overdraw a cheque Rj])c^ZA'*  
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背书支票to endorse a cheque #PA 9bM  
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请付票款||清付票款to pay a cheque||to honour a cheque 5>S)+p  
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支票退票to dishonour a cheque /fC8jdp&  
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拒付支票to refuse a cheque '\/|K  
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拒付支票to stop payment of a cheque 1ac;6`  
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提示要求付款to present for payment 50NLguE  
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见票即付持票人payable to bearer e>!=)6[*  
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支付指定人payable to order dNT
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已过期||无效out of date||stale Hm 17El68  
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请给出票人R/D||refer to drawer p\ _&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9UE)4*5  
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文字与数字不一致words and figures differ I7Xm~w!{qk  
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支票 v&8
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时间已过account closed TWSx9ii!M:  
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更改处应加盖印章alterations require initials '))K' u  
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时间已过effects not cleared I T?~`vi  
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停止付款payment stopped e)*-<AGwC  
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支票毁损cheque mutilated A&
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汇款||寄钱to remit||to send money ky@ZEp=  
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寄票供取款||支票支付to send a cheque for payment r2T$ ;m.  
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寄款人a remitter \HQw$E/ p  
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收款人a remittee ?.^n, [2  
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国外汇票foreign Bill {JQCfs  
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国内汇票inland Bill (/KeGgkhv  
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跟单汇票documentary bill #@L5yy2  
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空头汇票accommodation bill DdqE6q E  
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原始汇票original bill
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改写||换新票据renewed bill ?-JW2 E"uT  
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即期汇票sight bill||bill on demand QL:Qzr[  
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…days after date||…days after date…日后付款 kgd dq  
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…months after date||…months after date…月后付款 l ;S_J^S  
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见票后…日付款…days after sight||…days sight XZrzG P(  
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见票后…月付款…months after sight||…months sight ET(/h/r  
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同组票据set of bills +xQj-r)-  
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单张汇票sola of exchange||sole of exchange [8>#b_
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远期汇票usance bill||bill at usance =.l>Uw !  
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长期汇票long bill }(oWXwFb&W  
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短期汇票short bill =&PO_t5)z  
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逾期汇票overdue bill O^8=Xj#}  
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宽限日期days of grace Wu/:ES)C  
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电汇telegraphic transfer （T.T） k> ~D  
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邮汇postal order||postal note （Am.）||post office order||money order `l %,4qR  
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本票promissory note （P/N） 0}po74x*r  
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押汇负责书||押汇保证书letter of hypothecation -Rx;"J.H  
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副保||抵押品||付属担保物collateral security G-,0mo  
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担保书trust receipt||letter of indemnity 3Bcv"O,B!{  
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承兑||认付acceptance h8-uI.RZ  
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单张承兑general acceptance sHPj_d#   
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有条件承兑qualified acceptance {s8g;yU5  
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附条件认付conditional acceptance :^`Wrc
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部分认付partial acceptance   \HQ.Pwr 6