[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。   .o`Io[io  
会计报表statement of account _?O'A"  
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往来帐目account current k^;n$r"i5  
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现在往来帐||存款额current accout yR|2><A  
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销货帐account sales 082iE G  
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共同计算帐项joint account 7oF3^K'S  
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未决帐项outstanding account EQlb:;j  
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贷方帐项credit account||creditor account FhUi{`  
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借方帐项debit account||debtor account GalSqtbmDt  
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应付帐||应付未付帐account payable bgBvzV&'8  
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应收帐||应收未收帐account receivable + GQ{{B  
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新交易||新帐new account [ K/l;Zd  
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未决帐||老帐old account :1qLRr  
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现金帐cash account wp1O*)/q  
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流水帐running account %!Eh9C *  
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暂记帐||未定帐suspense account _-RqkRI  
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过期帐||延滞帐overdue account||pastdue account !b!An; ',  
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杂项帐户sundry account QmSj6pB>  
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详细帐单||明细表detail account 2&S^\kf  
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呆帐bad account *<cRQfA1  
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会计项目title of account Pn4.gabE  
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会计薄||帐薄account-book 5u9lKno  
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营业报告书||损益计算表account of budiness||business report ^~l@ _r  
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借贷细帐||交验帐account rendered !8|r$mN8  
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明细帐account stated oD2
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与…银行开立一户头to open an account with >N! Xey  
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与…银行建立交易to keep account with m-C#~Cp36  
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继续记帐to keep account 8yI4=P"F,  
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与…有交易to have an account with y<IHZq`
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作成会计帐||有往来帐项to make out an account with ~<IQe-Q5  
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清算||清理债务to make up an account NmpNme  
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清洁帐目||与…停止交易to close ones account with RigS1A\2l  
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结帐to close an account * kL> 9  
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清理未付款to ask an account||to demand an account ZS3T1 <z  
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结清差额to balance the account with <T'fJcR  
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清算to settle an account||to liquidate an account||to square an account +K=RMqM-8  
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审查帐目||监查帐目to audit an account E[CvxVCx  
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检查帐目to examine an account nu|?F\o!  
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转入A的帐户to charge the amount to As account &t@ $]m(  
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以计帐方式付款to pay on account t!ZFpMv]n  
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代理某人||为某人on ones account||on account of one w'5W L  
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为自己计算||独立帐目on ones own account yg4ILL  
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由某人收益并负风险on ones account and risk||for ones account and risk zWdz9;=_  
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由某人负担for ones account||for account of one 7nPm{=BG  
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按某人指示||列入某人帐户by order and for account of one Ly/5"&HD  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of ;77q~_g$  
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寄出清算书to send in an account||to send in render an account 0h2M
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支票薄cheque book Yf^/YLLS  
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支票陈票人cheque drawer KT
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持票人cheque holder ?B,B<@='%  
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不记名支票cheque to bearer||bearer cheque 7llEB*dSA  
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记名支票||认人支票cheque to order qS+Il g  
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到期支票antedated cheque mkmVDRK  
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未到期支票postdated cheque }tZA7),L  
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保付支票certified cheque 
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未获兑现支票，退票returned cheque MRHkQE+K@8  
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横线支票crossed cheque %z0@4Gq  
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普通横线general crossing @V-CG!  
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特别横线special crossing [%8+Fa~Wa  
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空白支票blank cheque CQ3{'"b  

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失效支票，过期支票stale cheque O_PC/=m1@  
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普通支票open cheque n%<.,(.(S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m%E7V{t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {_/6,22j(V  
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支票换现金||兑现to cash a cheque xt"/e-h}  
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清理票款to clear a cheque >8tE`2[i*  
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保证兑现to certify a cheque w-CuO4P  
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填写支票数额to fill up a cheque iQGoy@<R  
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支票上划线to cross a cheque d)o<R;F  
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开发支票to make out a cheque (%fGS
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签发支票，开立支票to draw a cheque||to issue a cheque ?I@3`?'  
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透支支票to overdraw a cheque Zz3#Kt5t3  
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背书支票to endorse a cheque <WbD4Q<3?  
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请付票款||清付票款to pay a cheque||to honour a cheque O@=mN*<gg0  
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支票退票to dishonour a cheque c,~44Z  
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拒付支票to refuse a cheque ,/ig8~u'c  
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拒付支票to stop payment of a cheque !KlSw,&=.6  
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提示要求付款to present for payment }mGD`5[`  
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见票即付持票人payable to bearer
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支付指定人payable to order [;2: lbPx  
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已过期||无效out of date||stale U`Ag| R  
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请给出票人R/D||refer to drawer U;xWW9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wEbs E<</  
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文字与数字不一致words and figures differ q{ 1U  
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支票 {4 d$]o0V  
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时间已过account closed -8jqC6mQ  
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更改处应加盖印章alterations require initials NKKOA  
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时间已过effects not cleared
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停止付款payment stopped yjR O9  

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支票毁损cheque mutilated *SMPHWH[c  
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汇款||寄钱to remit||to send money %pkq ?9  
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寄票供取款||支票支付to send a cheque for payment }2A1Yt:^P  
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寄款人a remitter D>e\OfTR:  
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收款人a remittee J8BT%  
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国外汇票foreign Bill ]"g >> N  
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国内汇票inland Bill +
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跟单汇票documentary bill L(n/uQ :  
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空头汇票accommodation bill =&VXn{e  
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原始汇票original bill }t%>_  
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改写||换新票据renewed bill .`&/QiD  
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即期汇票sight bill||bill on demand RYZE*lWUh  
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…days after date||…days after date…日后付款 %|(?!w7  
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…months after date||…months after date…月后付款 f3TlJ!!U  
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见票后…日付款…days after sight||…days sight {y:#
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见票后…月付款…months after sight||…months sight *Cnq2=A]A  
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同组票据set of bills hyO
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单张汇票sola of exchange||sole of exchange M[K0t>ih  
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远期汇票usance bill||bill at usance ^b"bRQqm  
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长期汇票long bill c3V]'~  
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短期汇票short bill X7H'Uk9:  
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逾期汇票overdue bill _V& !4Zd9:  
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宽限日期days of grace `V&1]C8x  

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电汇telegraphic transfer （T.T） rBD(2M  
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邮汇postal order||postal note （Am.）||post office order||money order V06CCy8n  
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本票promissory note （P/N） :reP} Da7q  
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押汇负责书||押汇保证书letter of hypothecation F$Im9T6  
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副保||抵押品||付属担保物collateral security ZfPd0 p  
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担保书trust receipt||letter of indemnity #:J:YMv  
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承兑||认付acceptance %K[daXw6E8  
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单张承兑general acceptance d2rL 8jW  
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有条件承兑qualified acceptance QsiJ%O Q  
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附条件认付conditional acceptance iF!mV5#  
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部分认付partial acceptance   Q48+O?&