[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。   6G( k{S  
会计报表statement of account H&GMq5)B  
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往来帐目account current 3*FktXmI}  
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现在往来帐||存款额current accout vj#gY2qZ  
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销货帐account sales
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共同计算帐项joint account 9/nL3U@i1  
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未决帐项outstanding account .M_;mhRI  
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贷方帐项credit account||creditor account 5B(|!Xq;I  
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借方帐项debit account||debtor account h IGa );g  
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应付帐||应付未付帐account payable @]OI(B  
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应收帐||应收未收帐account receivable oXGf#>keg  
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新交易||新帐new account )of_"gZ$3A  
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未决帐||老帐old account ^6Xio6W  
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现金帐cash account {(t (}-:Z  
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流水帐running account [T
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暂记帐||未定帐suspense account Cu!4ha.e`  
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过期帐||延滞帐overdue account||pastdue account }p "HD R>  
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杂项帐户sundry account ;&[0 h)  
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详细帐单||明细表detail account DrW]`%Ql  
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呆帐bad account J
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会计项目title of account gzw[^d  
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会计薄||帐薄account-book ,kLeK{  
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营业报告书||损益计算表account of budiness||business report C?b Mj[$  
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借贷细帐||交验帐account rendered ,$CZ(GQ  
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明细帐account stated u,&Z5S  
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与…银行开立一户头to open an account with LV9\  
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与…银行建立交易to keep account with ~~h9yvW7&  
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继续记帐to keep account }<S|_F  
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与…有交易to have an account with 3{,Mpb@  
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作成会计帐||有往来帐项to make out an account with R(x%<I  
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清算||清理债务to make up an account XjL( V1  
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清洁帐目||与…停止交易to close ones account with !$Mv)c/_u  
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结帐to close an account ~l.]3wyk  
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清理未付款to ask an account||to demand an account R-Uj\M>  
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结清差额to balance the account with [NC^v.[1[  
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清算to settle an account||to liquidate an account||to square an account %_}#IS1  
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审查帐目||监查帐目to audit an account 0]NjsOU=  
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检查帐目to examine an account '(I"54W  
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转入A的帐户to charge the amount to As account wgfn:LR  
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以计帐方式付款to pay on account Xd
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代理某人||为某人on ones account||on account of one , lT8gQ|u  
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为自己计算||独立帐目on ones own account B.|2w  
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由某人收益并负风险on ones account and risk||for ones account and risk nM\Wa  
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由某人负担for ones account||for account of one o y}(   
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按某人指示||列入某人帐户by order and for account of one TkmN.@w_C  
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列入5月份帐目for May account >aN@)=h}  
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编入某中帐项下to pass to the account of||to place to the account of S &cH1QZ  
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寄出清算书to send in an account||to send in render an account _/P"ulNb  
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支票薄cheque book OjyS ?YY)b  
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支票陈票人cheque drawer |oPqX %?  
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持票人cheque holder D[:7B:i  
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不记名支票cheque to bearer||bearer cheque /.7x[Yc  

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记名支票||认人支票cheque to order ~O|j*T  
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到期支票antedated cheque \`|,wLgH  
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未到期支票postdated cheque LPewoAXO  
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保付支票certified cheque _S@s  
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未获兑现支票，退票returned cheque 89+m?H]K  
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横线支票crossed cheque %C'! L]#  
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普通横线general crossing $].< /  
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特别横线special crossing  k<8:  
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空白支票blank cheque sL+/Eeb` c  
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失效支票，过期支票stale cheque kw}J~f2  
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普通支票open cheque Il*wV NrZI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rs 7R5 F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GJ{]}fl  
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支票换现金||兑现to cash a cheque 6ZCt xs!  
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清理票款to clear a cheque YuLW]Q?v  
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保证兑现to certify a cheque Tx],- U  
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填写支票数额to fill up a cheque } Tp!Ub\Cc  
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支票上划线to cross a cheque S%g`X  
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开发支票to make out a cheque F4Z+)'oDr,  
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签发支票，开立支票to draw a cheque||to issue a cheque 0j_`7<,:  
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透支支票to overdraw a cheque 9M<qk si  
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背书支票to endorse a cheque vMj"%  
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请付票款||清付票款to pay a cheque||to honour a cheque k+&LOb7  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque YM/GSSq  
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拒付支票to stop payment of a cheque vX/~34o]\  
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提示要求付款to present for payment ;r"YZs&Xd  
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见票即付持票人payable to bearer v; &-]ka  
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支付指定人payable to order aXhgzI5]  
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已过期||无效out of date||stale uiPfAPZ  
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请给出票人R/D||refer to drawer Ca0~K42~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -c~nmPEG6  
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文字与数字不一致words and figures differ (6L[eWuTn  
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支票 Z455g/=ye  
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时间已过account closed &CV%+  
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更改处应加盖印章alterations require initials FrIguk1  
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时间已过effects not cleared "W?<BpV~@!  
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停止付款payment stopped ps\A\aggML  
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支票毁损cheque mutilated n,!PyJ  
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汇款||寄钱to remit||to send money jjN]*{s  
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寄票供取款||支票支付to send a cheque for payment {*RyT.J  
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寄款人a remitter }1=V`N(  
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收款人a remittee NokAP|<y  
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国外汇票foreign Bill TPEg>[  
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国内汇票inland Bill q1Gc0{+)  
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跟单汇票documentary bill SIQ7oxS4  
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空头汇票accommodation bill Y7g
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原始汇票original bill ^x8*]Sz#x  
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改写||换新票据renewed bill GvQKFgO6h  
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即期汇票sight bill||bill on demand #D4gNQg@R  
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…days after date||…days after date…日后付款 I.#V/{J  
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…months after date||…months after date…月后付款 3<">1] /,  
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见票后…日付款…days after sight||…days sight O_-Lm4g?4  
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见票后…月付款…months after sight||…months sight =LLix . >  
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同组票据set of bills J" :R,w`  
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单张汇票sola of exchange||sole of exchange }_,1i3Rip  
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远期汇票usance bill||bill at usance _4~'K?  
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长期汇票long bill m3Ma2jLWC  
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短期汇票short bill :`U@b
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逾期汇票overdue bill _o,Mji|  
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宽限日期days of grace [yFf(>B  
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电汇telegraphic transfer （T.T） I;u1my
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邮汇postal order||postal note （Am.）||post office order||money order TAd~#jB9  
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本票promissory note （P/N） S!Z2aFj  
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押汇负责书||押汇保证书letter of hypothecation PP1?UT=]  
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副保||抵押品||付属担保物collateral security p]l Z4
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance r9\7I7z  
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单张承兑general acceptance Mtw7aK  
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有条件承兑qualified acceptance e]!`Cl-f80  
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附条件认付conditional acceptance 1+Z@4;fk  
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部分认付partial acceptance   9CNeMoA$p: