[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。   [7gyF}*;  
会计报表statement of account iwHy!Vi-5  
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往来帐目account current n0X_m@  
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现在往来帐||存款额current accout 3^LSK7.:  
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销货帐account sales w"CcWng1  
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共同计算帐项joint account 1}E`K#  
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未决帐项outstanding account  Nxu10  
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贷方帐项credit account||creditor account \C3ir&  
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借方帐项debit account||debtor account &jgpeFiiC  
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应付帐||应付未付帐account payable j+3~  
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应收帐||应收未收帐account receivable :&=TE2  
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新交易||新帐new account pti`q)
 
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未决帐||老帐old account 4#uWj?u  
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现金帐cash account &\][:kG;  
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流水帐running account V *=To  
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暂记帐||未定帐suspense account Ebp^-I9.d  
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过期帐||延滞帐overdue account||pastdue account sk!v!^\_r  
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杂项帐户sundry account m~9Qx`fi`  
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详细帐单||明细表detail account FG7}MUu  
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呆帐bad account i TY4X:x  
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会计项目title of account IpY  R  
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会计薄||帐薄account-book |@={:gRJ{x  
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营业报告书||损益计算表account of budiness||business report [ P2$[|IM  
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借贷细帐||交验帐account rendered Mn$TWhg'  
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明细帐account stated &TE=$a:d&  
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与…银行开立一户头to open an account with "aK3 ylz;  
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与…银行建立交易to keep account with `?{QCBVj  
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继续记帐to keep account U?JZ23>bbw  
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与…有交易to have an account with w"$CV@AJ  
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作成会计帐||有往来帐项to make out an account with <Bb$d@c  
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清算||清理债务to make up an account vL@N21u  
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清洁帐目||与…停止交易to close ones account with 7}>j
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结帐to close an account y7dnXO!g9-  
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清理未付款to ask an account||to demand an account .2/(G{}U  
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结清差额to balance the account with /4+M0Pl  
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清算to settle an account||to liquidate an account||to square an account 1HL}tG?+#  
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审查帐目||监查帐目to audit an account gBUtv|(@>[  
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检查帐目to examine an account =K .'x  
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转入A的帐户to charge the amount to As account bVSa}&*kM  
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以计帐方式付款to pay on account Q7UF F  
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代理某人||为某人on ones account||on account of one FYR%>Em  
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为自己计算||独立帐目on ones own account 9 "1 0:\U  
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由某人收益并负风险on ones account and risk||for ones account and risk Mz# &"WjF  
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由某人负担for ones account||for account of one I0P)DR  
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按某人指示||列入某人帐户by order and for account of one EWNh:<F?  
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列入5月份帐目for May account m619bzFlB  
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编入某中帐项下to pass to the account of||to place to the account of f305yo  
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寄出清算书to send in an account||to send in render an account m5Q,RwJ!xK  
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支票薄cheque book mv|eEz)r  
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支票陈票人cheque drawer "_]n_[t2C  
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持票人cheque holder vJVL%,7  
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不记名支票cheque to bearer||bearer cheque Hq[d!qc  
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记名支票||认人支票cheque to order pXf@Y}mH  
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到期支票antedated cheque ,L%\{bp5  
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未到期支票postdated cheque (G $nN*rlu  
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保付支票certified cheque U<{8nMB  
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未获兑现支票，退票returned cheque </F@5*  
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横线支票crossed cheque Z3?,r [   
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普通横线general crossing c=]qUh nH  
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特别横线special crossing d!kiWmw,  
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空白支票blank cheque IB:eyq-+  
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失效支票，过期支票stale cheque hgMh]4wN*  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TY~8`+bJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dA>=#/"  
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支票换现金||兑现to cash a cheque Qj: D=j8  
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清理票款to clear a cheque a@`15O:  
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保证兑现to certify a cheque usEdp  
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填写支票数额to fill up a cheque xCwd*lsM  
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支票上划线to cross a cheque e! V`cg0  
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开发支票to make out a cheque ;;rEv 5 /  
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签发支票，开立支票to draw a cheque||to issue a cheque )RA$E`!b  
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透支支票to overdraw a cheque !G E-5\*  
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背书支票to endorse a cheque )]x/MC:9r  
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请付票款||清付票款to pay a cheque||to honour a cheque ERcj$ [:T(  
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支票退票to dishonour a cheque &?L K>QV  
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拒付支票to refuse a cheque } :U 'aa  
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拒付支票to stop payment of a cheque Zz
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提示要求付款to present for payment 3[8F:I0UL  
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见票即付持票人payable to bearer qK}4r5U  
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支付指定人payable to order %qG nvQ  
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已过期||无效out of date||stale 4o7(cP  
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请给出票人R/D||refer to drawer E`vCYhf{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'N1_:$z@(  
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文字与数字不一致words and figures differ sg@)IEg</v  
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支票 a<AT;Tc  
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时间已过account closed 7WZ).,qxY  
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更改处应加盖印章alterations require initials cYBv}ylw}R  
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时间已过effects not cleared t ;wfp>El  
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停止付款payment stopped py9zDWk~  
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支票毁损cheque mutilated rn1^6qy)  
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汇款||寄钱to remit||to send money H|a9}
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寄票供取款||支票支付to send a cheque for payment pJM~'tlHV  
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寄款人a remitter . J"g.Q  
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收款人a remittee "P A
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国外汇票foreign Bill oj.f uJD  
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国内汇票inland Bill Xg>nb1e  
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跟单汇票documentary bill 3QL I|VpO  
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空头汇票accommodation bill A%H"a+  
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原始汇票original bill \!HGkmd  
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改写||换新票据renewed bill _yje"  
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即期汇票sight bill||bill on demand r5
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…days after date||…days after date…日后付款 #7S[Ch}O  
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…months after date||…months after date…月后付款 D[) Z$+D4f  
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见票后…日付款…days after sight||…days sight `Q d_Gu,M  
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见票后…月付款…months after sight||…months sight sdq
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同组票据set of bills }:UNL^
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单张汇票sola of exchange||sole of exchange }EB/1
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远期汇票usance bill||bill at usance p<#WueR[  
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长期汇票long bill @ i$jyc  
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短期汇票short bill 2l5>>yY  
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逾期汇票overdue bill GAK!qLy9  
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宽限日期days of grace R pUq#Y:a  
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电汇telegraphic transfer （T.T） "<f"r#   
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邮汇postal order||postal note （Am.）||post office order||money order |KF_h^  
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本票promissory note （P/N） B(+J?0Dj  
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押汇负责书||押汇保证书letter of hypothecation cB,O"-
  
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副保||抵押品||付属担保物collateral security <Lz/J-w  
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担保书trust receipt||letter of indemnity 565UxG }
 
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承兑||认付acceptance "Dr8}g:X  
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单张承兑general acceptance >93I|C|  
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有条件承兑qualified acceptance -u!{ 8S~wA  
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附条件认付conditional acceptance 'Ipp1a Z_M  
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部分认付partial acceptance   ?H7YmN