[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。   Cx+WLD  
会计报表statement of account &whX* IZ{  
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往来帐目account current &@% b?~  
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现在往来帐||存款额current accout /Fe:h>6  
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销货帐account sales \T`["<  
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共同计算帐项joint account 0%s3
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未决帐项outstanding account r Q    
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贷方帐项credit account||creditor account a-]hW=[  
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借方帐项debit account||debtor account PSTu/^  
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应付帐||应付未付帐account payable 3{<R5wUo"  
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应收帐||应收未收帐account receivable "~u_\STn <  
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新交易||新帐new account S|"Fgoj r  
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未决帐||老帐old account BlXX:aZv  
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现金帐cash account Hu[
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流水帐running account ibvJWg  
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暂记帐||未定帐suspense account y-'" >  
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过期帐||延滞帐overdue account||pastdue account 1e/L\Y=m  
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杂项帐户sundry account `h?LVD'l  
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详细帐单||明细表detail account Yv^p=-E  
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呆帐bad account qU#$2  
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会计项目title of account I~)cYl:|G  
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会计薄||帐薄account-book 8W;2oQN7  
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营业报告书||损益计算表account of budiness||business report ryg4hHspl  
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借贷细帐||交验帐account rendered {b1UX9
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明细帐account stated P/MM UmO  
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与…银行开立一户头to open an account with 0z7L+2#b^  
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与…银行建立交易to keep account with b#/i.!:a  
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继续记帐to keep account h
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与…有交易to have an account with FW#P*}#  
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作成会计帐||有往来帐项to make out an account with 'eyJS`  
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清算||清理债务to make up an account iY~rne"l  
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清洁帐目||与…停止交易to close ones account with ZCYS\E7X  
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结帐to close an account ]6&$|2H?Ni  
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清理未付款to ask an account||to demand an account uP @\#/4u  
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结清差额to balance the account with ?D|\]0eN  
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清算to settle an account||to liquidate an account||to square an account T6M+|"92  
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审查帐目||监查帐目to audit an account lA^+Flh  
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检查帐目to examine an account W^\d^)  
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转入A的帐户to charge the amount to As account wRtZ`o  
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以计帐方式付款to pay on account iv&v8;B  
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代理某人||为某人on ones account||on account of one :+rUBY
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为自己计算||独立帐目on ones own account k2 Q qZxm!  
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由某人收益并负风险on ones account and risk||for ones account and risk k`{7
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由某人负担for ones account||for account of one E=]4ctK  
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按某人指示||列入某人帐户by order and for account of one TX [%(ft  
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列入5月份帐目for May account {aYY85j  
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编入某中帐项下to pass to the account of||to place to the account of MrRaU x6z  
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寄出清算书to send in an account||to send in render an account !h[VU g_8  
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支票薄cheque book ufV!+$C)is  
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支票陈票人cheque drawer Z4hrn::  
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持票人cheque holder 1BHG'
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不记名支票cheque to bearer||bearer cheque $Fkaa<9;P  
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记名支票||认人支票cheque to order ^O(=Vry  
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到期支票antedated cheque jHXwOJq %  
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未到期支票postdated cheque 7/7Z`  
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保付支票certified cheque ~lNsa".c  
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未获兑现支票，退票returned cheque )
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横线支票crossed cheque No]~jnqDM  
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普通横线general crossing 76 hOB@  
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特别横线special crossing WJ<^E"^  
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空白支票blank cheque bR@p<;G|  
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失效支票，过期支票stale cheque 'y8]_K*  
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普通支票open cheque L(&&26Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n; {76Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v
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支票换现金||兑现to cash a cheque I`NjqyTW  
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清理票款to clear a cheque '7O3/GDK  
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保证兑现to certify a cheque y5!KXAQ%  
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填写支票数额to fill up a cheque AK@9?_D  
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支票上划线to cross a cheque K6R.@BMN  
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开发支票to make out a cheque ;+"+3  
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签发支票，开立支票to draw a cheque||to issue a cheque $< JaLS  
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透支支票to overdraw a cheque 7Op>i,HZk\  
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背书支票to endorse a cheque \ kZ?
 
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请付票款||清付票款to pay a cheque||to honour a cheque 7j-4TY~  
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支票退票to dishonour a cheque :.Wr{"`  
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拒付支票to refuse a cheque (JOgy.5C~  
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拒付支票to stop payment of a cheque jWA(C;W  
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提示要求付款to present for payment "]} bFO7C  
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见票即付持票人payable to bearer \XZ/v*d0  
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支付指定人payable to order asppRL||  
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已过期||无效out of date||stale ,s"^kFl  
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请给出票人R/D||refer to drawer [M=7M}f;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I&x= ;   
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文字与数字不一致words and figures differ v dc\R?  
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支票 G3Hx!YW  
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时间已过account closed 'c9 ]&B  
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更改处应加盖印章alterations require initials KJ)k =mJ  
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时间已过effects not cleared {k TEHe  
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停止付款payment stopped B9jC?I |`  
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支票毁损cheque mutilated spH7 /5}  
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汇款||寄钱to remit||to send money H)kwQRfu  
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寄票供取款||支票支付to send a cheque for payment Q4#m\KK;i9  
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寄款人a remitter N2^=E1|_  
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收款人a remittee /$Nsd  
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国外汇票foreign Bill @e.C "@G  
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国内汇票inland Bill
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跟单汇票documentary bill C_}]`[  
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空头汇票accommodation bill t\dN DS  
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原始汇票original bill I3L<[-ZE  
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改写||换新票据renewed bill e8a+2.!&\  
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即期汇票sight bill||bill on demand A:%`wX}  
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…days after date||…days after date…日后付款 AO4U}?  
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…months after date||…months after date…月后付款 eF$x1|  
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见票后…日付款…days after sight||…days sight Dw.J2>uj  
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见票后…月付款…months after sight||…months sight IHac:=*Q  
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同组票据set of bills mO7
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单张汇票sola of exchange||sole of exchange .*Y
  
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远期汇票usance bill||bill at usance LL~%f &_  
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长期汇票long bill hMO=#up&  
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短期汇票short bill db7B^|Di  
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逾期汇票overdue bill *.t7G  
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宽限日期days of grace _]H&,</  
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电汇telegraphic transfer （T.T） VpDbHAg  
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邮汇postal order||postal note （Am.）||post office order||money order 0aB;p7~&  
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本票promissory note （P/N） -FaJ^CN~  
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押汇负责书||押汇保证书letter of hypothecation )+DmOsH  
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副保||抵押品||付属担保物collateral security %7+qnH*;r  
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担保书trust receipt||letter of indemnity !+v$)3u9  
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承兑||认付acceptance vr=#3>  
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单张承兑general acceptance 4.t-i5
  
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有条件承兑qualified acceptance .$vK&k  
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附条件认付conditional acceptance Cw&KVw*  
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部分认付partial acceptance   UkFC~17P