[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。   9fp@d  
会计报表statement of account <\uz",e}  
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往来帐目account current 3";Rw9  
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现在往来帐||存款额current accout pMZKF=  
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销货帐account sales &<8Q/m]5  
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共同计算帐项joint account QH%Zbt2qS  
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未决帐项outstanding account #Hm*<s.  
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贷方帐项credit account||creditor account jSa9UD  
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借方帐项debit account||debtor account q;co53.+P)  

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应付帐||应付未付帐account payable 27mGX\T  
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应收帐||应收未收帐account receivable e1Kxqw7  
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新交易||新帐new account Gok8:,  
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未决帐||老帐old account [Xp{ztGE  
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现金帐cash account L<'8#J[_5  
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流水帐running account :1%z;  
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暂记帐||未定帐suspense account |ocIp/$  
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过期帐||延滞帐overdue account||pastdue account p^^
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杂项帐户sundry account e&&;"^@-  
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详细帐单||明细表detail account &cj/8A5-  
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呆帐bad account KM$5Zb
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会计项目title of account ]7WBoC8  
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会计薄||帐薄account-book >`rK=?12<
 
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营业报告书||损益计算表account of budiness||business report mT
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借贷细帐||交验帐account rendered  &y1' J  
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明细帐account stated ]2n&DJu  
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与…银行开立一户头to open an account with ')#E,Y%Hq  
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与…银行建立交易to keep account with & -  
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继续记帐to keep account a/+ts bw  
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与…有交易to have an account with HMNjQ 1
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作成会计帐||有往来帐项to make out an account with &P t|  
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清算||清理债务to make up an account '#<?QE!d2  
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清洁帐目||与…停止交易to close ones account with !lE (!d3M  
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结帐to close an account a PB %6c=  
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清理未付款to ask an account||to demand an account .hgc1  
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结清差额to balance the account with 4UoUuKzt  
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清算to settle an account||to liquidate an account||to square an account #e&j]Q$Eh  
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审查帐目||监查帐目to audit an account tjOfek
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检查帐目to examine an account :RHNV  
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转入A的帐户to charge the amount to As account Opmb   
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以计帐方式付款to pay on account 3Q[]lFJ}F  
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代理某人||为某人on ones account||on account of one J~ v<Z/gm  
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为自己计算||独立帐目on ones own account S7wZCQe  
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由某人收益并负风险on ones account and risk||for ones account and risk N3vk<sr@  
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由某人负担for ones account||for account of one #zrD i  
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按某人指示||列入某人帐户by order and for account of one JS&l h  
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列入5月份帐目for May account ?
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编入某中帐项下to pass to the account of||to place to the account of 'y cs{}'  
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寄出清算书to send in an account||to send in render an account X~GZI*P  
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支票薄cheque book +t.T+` EG  
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支票陈票人cheque drawer *I'O_D  
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持票人cheque holder Gjy'30IF  
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不记名支票cheque to bearer||bearer cheque k qwS /s  
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记名支票||认人支票cheque to order 7 hnTHL  
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到期支票antedated cheque 0" R|lTYq  
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未到期支票postdated cheque y0(k7D|\  
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保付支票certified cheque 7qL]_u[^  
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未获兑现支票，退票returned cheque ;PS[VdV  
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横线支票crossed cheque 83T
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普通横线general crossing yRieGf1'SD  
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特别横线special crossing yRvq3>mU  
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空白支票blank cheque 2^UFP+Yw  
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失效支票，过期支票stale cheque NsJUruN  
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普通支票open cheque 1RcaE!\p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5jYRIvM[Q~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l|N1u=Z  
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支票换现金||兑现to cash a cheque Wb*d`hzQ}  
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清理票款to clear a cheque L"('gc!W  
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保证兑现to certify a cheque zo ]7#  
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填写支票数额to fill up a cheque !-\*rdE{9  
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支票上划线to cross a cheque -{P)\5.L  
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开发支票to make out a cheque >#>YoA@S  
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签发支票，开立支票to draw a cheque||to issue a cheque 7dU X(D,?  
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透支支票to overdraw a cheque G-} zkax  
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背书支票to endorse a cheque [!aHP?-  
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请付票款||清付票款to pay a cheque||to honour a cheque Mb/R+:C`  
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支票退票to dishonour a cheque RNIfw1R  
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拒付支票to refuse a cheque 9N u;0  
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拒付支票to stop payment of a cheque r4_ c~\jH  
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提示要求付款to present for payment @Yt[%tOF+  
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见票即付持票人payable to bearer `#9ZP  
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支付指定人payable to order vbA9V<c&  
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已过期||无效out of date||stale 2M|jWy_  
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请给出票人R/D||refer to drawer #<l;YT8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3pl.<;9r  
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文字与数字不一致words and figures differ )%UO@4  
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支票 /A{z nE  
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时间已过account closed Tw|=;
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更改处应加盖印章alterations require initials [t?ftS  
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时间已过effects not cleared _%"/I96'  
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停止付款payment stopped ?2DYz"/')  
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支票毁损cheque mutilated lZE x0  
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汇款||寄钱to remit||to send money YHg4WW$  
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寄票供取款||支票支付to send a cheque for payment |<9R%  
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寄款人a remitter (w)Qt/P^4  
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收款人a remittee
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国外汇票foreign Bill #L[Atx  
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国内汇票inland Bill $)z(4Ev  
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跟单汇票documentary bill RE7 I"  
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空头汇票accommodation bill SUHyg/|F  
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原始汇票original bill ( *UMpdj  
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改写||换新票据renewed bill Q4}2-}|  
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即期汇票sight bill||bill on demand 5fDVJE "9"  
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…days after date||…days after date…日后付款 mfg{% .1  
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…months after date||…months after date…月后付款 jV#{8 8  
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见票后…日付款…days after sight||…days sight bb}|"m.  
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见票后…月付款…months after sight||…months sight 'n6D3Vse  
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同组票据set of bills 6f v{?0|  
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单张汇票sola of exchange||sole of exchange Mxc0=I'a  
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远期汇票usance bill||bill at usance W]}y:_t4
 
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长期汇票long bill PJ5~,4H-4  
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短期汇票short bill ]+@@{?0  
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逾期汇票overdue bill
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宽限日期days of grace &66-0d+Sh  
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电汇telegraphic transfer （T.T） l|TiUjs  
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邮汇postal order||postal note （Am.）||post office order||money order 'M8wjU  
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本票promissory note （P/N） _=!Rl#  
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押汇负责书||押汇保证书letter of hypothecation j]Y`L?!Q  
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副保||抵押品||付属担保物collateral security jRdmQmTJ  
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担保书trust receipt||letter of indemnity TC[(mf:8  
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承兑||认付acceptance K X0{dizZ  
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单张承兑general acceptance SlK6KnX  
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有条件承兑qualified acceptance e"g=A=S  
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附条件认付conditional acceptance SrVo0$5)  
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部分认付partial acceptance   qK=uSLo\+