[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。   xxa} YIe8  
会计报表statement of account rdJB*Rlkh  
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往来帐目account current >SCGK_Cr2  
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现在往来帐||存款额current accout sR_ xe}-  
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销货帐account sales smU4jh9S  
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共同计算帐项joint account =-jD~rN4;P  
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未决帐项outstanding account 'ks{D(`  
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贷方帐项credit account||creditor account ,x_Z JL  
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借方帐项debit account||debtor account XZph%j0o  
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应付帐||应付未付帐account payable t#~?{i@m  
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应收帐||应收未收帐account receivable sH!O0WL  
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新交易||新帐new account >bm|%Ou"  
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未决帐||老帐old account - |_ir-j  
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现金帐cash account }GZbo kWg.  
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流水帐running account r6.N4eW.L  
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暂记帐||未定帐suspense account vK $^y^  
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过期帐||延滞帐overdue account||pastdue account T{ Zwm!s  
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杂项帐户sundry account jPJAWXB4a  
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详细帐单||明细表detail account i@$*Csj\9*  
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呆帐bad account O!F]^'!  
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会计项目title of account oyeG$ mpg  
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会计薄||帐薄account-book nWgv~{,x  
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营业报告书||损益计算表account of budiness||business report 3LK%1+)4  
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借贷细帐||交验帐account rendered %}qbkkZ  
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明细帐account stated <^><3U`  
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与…银行开立一户头to open an account with bBE+jqi2  
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与…银行建立交易to keep account with vjlGXT`m  
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继续记帐to keep account <r\I"z$  
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与…有交易to have an account with n0fRu`SNV  
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作成会计帐||有往来帐项to make out an account with X;EJ&g/  
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清算||清理债务to make up an account =cp;Q,t'9L  
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清洁帐目||与…停止交易to close ones account with p24.bLr  
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结帐to close an account v Ln> 4SK  
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清理未付款to ask an account||to demand an account  1N.tQ^  
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结清差额to balance the account with </Z Ha:=7  
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清算to settle an account||to liquidate an account||to square an account X_?%A54z?  
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审查帐目||监查帐目to audit an account 0w}{(P;  

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检查帐目to examine an account U_Y;fSl>  
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转入A的帐户to charge the amount to As account )"~=7)~<^  
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以计帐方式付款to pay on account Gf
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代理某人||为某人on ones account||on account of one $68 XZCx  
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为自己计算||独立帐目on ones own account %w@ig~vD'  
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由某人收益并负风险on ones account and risk||for ones account and risk J{x##p<F$  
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由某人负担for ones account||for account of one G`WzJS*}v  
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按某人指示||列入某人帐户by order and for account of one M'vXyb%$1  
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列入5月份帐目for May account `F@f?*s:  
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编入某中帐项下to pass to the account of||to place to the account of m(h/:JZ\  
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寄出清算书to send in an account||to send in render an account H|x k${R`  
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支票薄cheque book P'gT6*an,"  
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支票陈票人cheque drawer bmSpbX\  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque |ORmS&7  
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记名支票||认人支票cheque to order IZzhJK M1V  
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到期支票antedated cheque /QM0.{Ypl  
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未到期支票postdated cheque  qT&S  
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保付支票certified cheque N8u_=b{X  
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未获兑现支票，退票returned cheque }UJdE#4  
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横线支票crossed cheque KE&InTM/j  
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普通横线general crossing l{B<"+8  
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特别横线special crossing S5YDS|K  
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空白支票blank cheque kM6 EZ`mj  
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失效支票，过期支票stale cheque zEA{%)W  
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普通支票open cheque ={wjeRp  
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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*lrM2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @EH4N%fH  
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支票换现金||兑现to cash a cheque 4
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清理票款to clear a cheque }
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保证兑现to certify a cheque ` wsMybe#  
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填写支票数额to fill up a cheque O#89M%  
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支票上划线to cross a cheque |Jx2"0:M  
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开发支票to make out a cheque hH@o|!y  
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签发支票，开立支票to draw a cheque||to issue a cheque 2 3XAkpzp$  
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透支支票to overdraw a cheque ]nr BmKB  
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背书支票to endorse a cheque :_[cT,3  
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请付票款||清付票款to pay a cheque||to honour a cheque eVNBhR}HS  
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支票退票to dishonour a cheque (H|d 3  
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拒付支票to refuse a cheque DB?PS^ -2  
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拒付支票to stop payment of a cheque ~a0}  
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提示要求付款to present for payment K&~#@ I;  
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见票即付持票人payable to bearer ba:du |Ec  
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支付指定人payable to order WOTu"Yj  
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已过期||无效out of date||stale ra#)*fG,~  
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请给出票人R/D||refer to drawer G5@fqh6ws  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &=t(N
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文字与数字不一致words and figures differ v7I*W/  
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支票 T%#P??k  
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时间已过account closed & 7nfTc  
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更改处应加盖印章alterations require initials hl ~F1"q)  
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时间已过effects not cleared ^\9G{}VY  
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停止付款payment stopped H%gD [!^  
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支票毁损cheque mutilated 85~h+Q;  
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汇款||寄钱to remit||to send money wx'Tv  
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寄票供取款||支票支付to send a cheque for payment *}&aK}h}I  
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寄款人a remitter \+A<s,x  
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收款人a remittee ]997`,1b  
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国外汇票foreign Bill c'qM$KN9G  
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国内汇票inland Bill dEL"(e#0s4  
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跟单汇票documentary bill 8;NO>L/J]i  
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空头汇票accommodation bill o$k$  
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原始汇票original bill 2ow\d b  
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改写||换新票据renewed bill &3J#"9_S  
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即期汇票sight bill||bill on demand .D`#a  
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…days after date||…days after date…日后付款 }6N|+z.cU  
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…months after date||…months after date…月后付款 eX@q'Zi  
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见票后…日付款…days after sight||…days sight $z]l4Hj  
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见票后…月付款…months after sight||…months sight HfiM]^  
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同组票据set of bills TW0^wSm  
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单张汇票sola of exchange||sole of exchange ! N p  
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远期汇票usance bill||bill at usance < lrw7T  
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长期汇票long bill M{QNpoM  
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短期汇票short bill t} nRWo  
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逾期汇票overdue bill 4$"Lf'sH6  
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宽限日期days of grace ~6nQ-  
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电汇telegraphic transfer （T.T） =DgD&_  
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邮汇postal order||postal note （Am.）||post office order||money order iR-O6*PTC  
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本票promissory note （P/N） $4"OD"Z Cq  
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押汇负责书||押汇保证书letter of hypothecation u+'=EGl  
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副保||抵押品||付属担保物collateral security kLhtkuS4  
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担保书trust receipt||letter of indemnity KK+Mxoj,  

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承兑||认付acceptance HUJ $e2[  
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单张承兑general acceptance ?|33N
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有条件承兑qualified acceptance LP~$7a  
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附条件认付conditional acceptance Q,$x6YwE  
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部分认付partial acceptance   Gd"*mLd