[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。   ?4>y2!OC9  
会计报表statement of account <W51oO  
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往来帐目account current q9brpbg_  
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现在往来帐||存款额current accout +%#MrNM'  
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销货帐account sales " 26B4*  
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共同计算帐项joint account H@2v<e@  
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未决帐项outstanding account 7 xp1\j0  
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贷方帐项credit account||creditor account _ .OMjUBZT  
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借方帐项debit account||debtor account g2aT`=&Z  
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应付帐||应付未付帐account payable ?BDlB0jxzi  
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应收帐||应收未收帐account receivable %%as>}.  
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新交易||新帐new account 17i<4f#  
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未决帐||老帐old account o0aO0Y  
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现金帐cash account -t%{"y  

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流水帐running account PG^  j}  
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暂记帐||未定帐suspense account T.Pklty  
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过期帐||延滞帐overdue account||pastdue account DnNt@e2|  
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杂项帐户sundry account u8-a-k5<  
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详细帐单||明细表detail account 6\,DnO   
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呆帐bad account 6C cB-@n4  
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会计项目title of account G0I~&?nDa  
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会计薄||帐薄account-book ruZYehu1W  
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营业报告书||损益计算表account of budiness||business report gHQPhe#n  
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借贷细帐||交验帐account rendered ]LEoOdDN"C  
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明细帐account stated 4=u+ozCG  
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与…银行开立一户头to open an account with ?r{
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与…银行建立交易to keep account with Ap11b|v  
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继续记帐to keep account }czsa_  
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与…有交易to have an account with DW1@<X  
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作成会计帐||有往来帐项to make out an account with ,%A)"doaG  
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清算||清理债务to make up an account Vd,' s  
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清洁帐目||与…停止交易to close ones account with K'x4l,rq  
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结帐to close an account v9u<F6  
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清理未付款to ask an account||to demand an account kB8 Mi
 
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结清差额to balance the account with #>=8w9]  
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清算to settle an account||to liquidate an account||to square an account eI^gV'UK  
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审查帐目||监查帐目to audit an account Y=E9zUF  
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检查帐目to examine an account #:#Dz.$L  
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转入A的帐户to charge the amount to As account wZjlHe  
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以计帐方式付款to pay on account P[FV2R~  
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代理某人||为某人on ones account||on account of one b,Ke>.m  
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为自己计算||独立帐目on ones own account 3rNc1\a;  
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由某人收益并负风险on ones account and risk||for ones account and risk ] 8Tzr  
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由某人负担for ones account||for account of one 9x?'}  
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按某人指示||列入某人帐户by order and for account of one ){P^P!s$  
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列入5月份帐目for May account aSL6zye ,  
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编入某中帐项下to pass to the account of||to place to the account of wL3,g2-L  
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寄出清算书to send in an account||to send in render an account IQnIaZ  
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支票薄cheque book % frfSGf.#  
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支票陈票人cheque drawer =Op+v"  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque mLyBm  
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记名支票||认人支票cheque to order ub K7B |p  

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到期支票antedated cheque yI3kvh  
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未到期支票postdated cheque $`J_:H%  
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保付支票certified cheque UE"GJt`I  
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未获兑现支票，退票returned cheque 1AD]v<M  
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横线支票crossed cheque Jn&7C  
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普通横线general crossing =E*Gb[r_7  
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特别横线special crossing g(4b Ba9y  
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空白支票blank cheque ;2xO`[#  
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失效支票，过期支票stale cheque K9Hqq7"%  
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普通支票open cheque }T_Te?<&  
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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"C,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cC{"<fYF  
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支票换现金||兑现to cash a cheque C~% 1w%nn  
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清理票款to clear a cheque _HOIT  
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保证兑现to certify a cheque i
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填写支票数额to fill up a cheque xGk6n4Gg  
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支票上划线to cross a cheque 
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开发支票to make out a cheque .wA+S8}S  
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签发支票，开立支票to draw a cheque||to issue a cheque n{0Ld -zH  
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透支支票to overdraw a cheque rf:XRJ<4  
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背书支票to endorse a cheque 3\O |ii  
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请付票款||清付票款to pay a cheque||to honour a cheque T VmH  
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支票退票to dishonour a cheque 0-Y:v(|.  
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拒付支票to refuse a cheque wFh8?Z3u_  
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拒付支票to stop payment of a cheque sZWaV4  
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提示要求付款to present for payment dCe4u<so\  
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见票即付持票人payable to bearer bi y4d  
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支付指定人payable to order _-!sBK+F  
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已过期||无效out of date||stale .o1^O
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请给出票人R/D||refer to drawer w@-PqsF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =
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文字与数字不一致words and figures differ J`q]6qf#  
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支票 _zt19%Wg  
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时间已过account closed 9odJr]  
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更改处应加盖印章alterations require initials & gJV{V5Ay  
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时间已过effects not cleared I)q,kP@yY  
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停止付款payment stopped >{eCh$L  
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支票毁损cheque mutilated AM"Nn L"  
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汇款||寄钱to remit||to send money _A<u#.yd  
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寄票供取款||支票支付to send a cheque for payment 5Zmw} M  
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寄款人a remitter <APB11  
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收款人a remittee 7 NC=*A~  
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国外汇票foreign Bill ^8 ' sib  
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国内汇票inland Bill r]W  
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跟单汇票documentary bill Ngb(F84H?  
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空头汇票accommodation bill g}p;\o   
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原始汇票original bill A2}Rl%+X]6  
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改写||换新票据renewed bill So
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即期汇票sight bill||bill on demand H+ h07\? %  
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…days after date||…days after date…日后付款 FWH}j0Gj|  
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…months after date||…months after date…月后付款 *m%]zj0bo  
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见票后…日付款…days after sight||…days sight 6<0n *&  
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见票后…月付款…months after sight||…months sight  p!Eft/A(  
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同组票据set of bills %+ZJhHT  
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单张汇票sola of exchange||sole of exchange 50dGBF  
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远期汇票usance bill||bill at usance Y^%T}yTtq  
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长期汇票long bill W4;m H}#0  
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短期汇票short bill :V)lbn\  
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逾期汇票overdue bill e&eW|E  
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宽限日期days of grace vaf&X]p  
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电汇telegraphic transfer （T.T） 39{{7(hh  
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邮汇postal order||postal note （Am.）||post office order||money order rzp +:  
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本票promissory note （P/N） D .vw8H3  
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押汇负责书||押汇保证书letter of hypothecation <lr*ZSNY  
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副保||抵押品||付属担保物collateral security HxK$4I`  
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担保书trust receipt||letter of indemnity %tA57Pn>  
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承兑||认付acceptance DN4#H`  
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单张承兑general acceptance wx=0'T-[  
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有条件承兑qualified acceptance wLuv6 \E  
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附条件认付conditional acceptance 9^P2I)aD  
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部分认付partial acceptance   1|,Pq9