[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。   M-vC>u3Y  
会计报表statement of account dUZ$wbV%h  
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往来帐目account current HmFNE$k  
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现在往来帐||存款额current accout # UjEY9"M  
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销货帐account sales ]u~Os<  
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共同计算帐项joint account 4S qvhz  
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未决帐项outstanding account +J%
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贷方帐项credit account||creditor account j`{fB}  
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借方帐项debit account||debtor account \f6lT3"VN  
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应付帐||应付未付帐account payable Z4=_k{*  
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应收帐||应收未收帐account receivable "$# $f  
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新交易||新帐new account 5T7_

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未决帐||老帐old account yjeq
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现金帐cash account Bk\*0B  
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流水帐running account Dh*~U:6$g  
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暂记帐||未定帐suspense account 1"mnzbf8*  
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过期帐||延滞帐overdue account||pastdue account J
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杂项帐户sundry account }dV9%0s!  
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详细帐单||明细表detail account YzforM^F  
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呆帐bad account H24ate?t,  
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会计项目title of account xCmI7$uQ#  
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会计薄||帐薄account-book N|j;=y!  
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营业报告书||损益计算表account of budiness||business report WF3DGqs_]  
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借贷细帐||交验帐account rendered URmAI8fq*M  
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明细帐account stated [F BCz>  
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与…银行开立一户头to open an account with VDb,$i.Z0  
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与…银行建立交易to keep account with e$FAhwpo n  
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继续记帐to keep account F'Y2f6B  
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与…有交易to have an account with -KU)7V  
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作成会计帐||有往来帐项to make out an account with XYxm8ee"j  
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清算||清理债务to make up an account $ <>Ew W  
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清洁帐目||与…停止交易to close ones account with D-b2E6o6  
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结帐to close an account nTlv'_Y(  
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清理未付款to ask an account||to demand an account *|gs-<[
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结清差额to balance the account with <@
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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 $qUta<o2@  
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检查帐目to examine an account z)Q^j>%  
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转入A的帐户to charge the amount to As account 1={Tcq\]  
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以计帐方式付款to pay on account  %}ApO{  
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代理某人||为某人on ones account||on account of one };|PFWs  
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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 GWqY$YT  
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由某人负担for ones account||for account of one Qhr]e u;z  
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按某人指示||列入某人帐户by order and for account of one \;:@=9`  
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列入5月份帐目for May account |UDD/
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编入某中帐项下to pass to the account of||to place to the account of #Xw[
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寄出清算书to send in an account||to send in render an account 9"lW"lG!  
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支票薄cheque book />. X+N  
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支票陈票人cheque drawer hG;=ci3EE  
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持票人cheque holder /N{@g.edL  
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不记名支票cheque to bearer||bearer cheque 5YH mp7c-z  
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记名支票||认人支票cheque to order yj+b/9My   
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到期支票antedated cheque M*6@1.n  
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未到期支票postdated cheque []3}(8yxGb  
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保付支票certified cheque T|2%b*/  
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未获兑现支票，退票returned cheque *+Q*&-$  
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横线支票crossed cheque y]4`d  
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普通横线general crossing emPm^M5/K
 
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特别横线special crossing (+ anTA=  
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空白支票blank cheque M F: Eu  
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失效支票，过期支票stale cheque 4PM`hc  
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普通支票open cheque M )^9e?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2<@!m@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ye2Oh7  
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支票换现金||兑现to cash a cheque :K:gyVrC  
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清理票款to clear a cheque 2
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保证兑现to certify a cheque %WN2 xCSf  
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填写支票数额to fill up a cheque 1tpD|  
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支票上划线to cross a cheque L9oZ7o  
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开发支票to make out a cheque 4/>={4Y9  
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签发支票，开立支票to draw a cheque||to issue a cheque Y\sjm]_  
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透支支票to overdraw a cheque e,8-P-h~T  
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背书支票to endorse a cheque y>8?RX8  
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请付票款||清付票款to pay a cheque||to honour a cheque {AUEVt  
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支票退票to dishonour a cheque =C|^C  
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拒付支票to refuse a cheque Cq~Ir*"  
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拒付支票to stop payment of a cheque v<1;1m  
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提示要求付款to present for payment *OiHrI9y  
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见票即付持票人payable to bearer :%{7Q$Xv<  
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支付指定人payable to order {y'kwU  
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已过期||无效out of date||stale YSbN=Rj  
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请给出票人R/D||refer to drawer /l L*U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vs >1%$If  
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文字与数字不一致words and figures differ +\4=G@P.J  
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支票  eW/Hn  
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时间已过account closed *d(Dk*(  
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更改处应加盖印章alterations require initials *h UrE  
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时间已过effects not cleared [
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停止付款payment stopped 7 UR)4dYA  
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支票毁损cheque mutilated m9/a!|fBE  
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汇款||寄钱to remit||to send money !*p lK6a  
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寄票供取款||支票支付to send a cheque for payment rS=6d6@  
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寄款人a remitter jsuQR  
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收款人a remittee 1UOFTI2S|  
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国外汇票foreign Bill T+I|2HYqOj  
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国内汇票inland Bill /Z^+K  
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跟单汇票documentary bill 8$1<N  
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空头汇票accommodation bill 'C(YUlT2?P  
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原始汇票original bill )A nX[:y  
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改写||换新票据renewed bill .Ir
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即期汇票sight bill||bill on demand 5@?P8  
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…days after date||…days after date…日后付款 90;[5c   
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…months after date||…months after date…月后付款 7Y:1ji0l  
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见票后…日付款…days after sight||…days sight l9 \ *G;  
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见票后…月付款…months after sight||…months sight _8S!w>$)  
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同组票据set of bills o@vo,J
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单张汇票sola of exchange||sole of exchange P E0A`  
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远期汇票usance bill||bill at usance k68\ _NUL  
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长期汇票long bill ;~3CuN8  
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短期汇票short bill >:WnCkbp  
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逾期汇票overdue bill R_`i=>Z-  
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宽限日期days of grace [LbUlNq^B@  
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电汇telegraphic transfer （T.T） >+ulLQqe  
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邮汇postal order||postal note （Am.）||post office order||money order h\k@7wgu  
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本票promissory note （P/N） WBvh<wTw;  
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押汇负责书||押汇保证书letter of hypothecation d e)7_pCF|  
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副保||抵押品||付属担保物collateral security 
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担保书trust receipt||letter of indemnity 3D|Y4OM  
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承兑||认付acceptance S{wR Z|8U  
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单张承兑general acceptance wiHGTaR  
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有条件承兑qualified acceptance 3*INDD=  
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附条件认付conditional acceptance z 3((L  
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部分认付partial acceptance   T .#cd1b