[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。   1U\$iy8}  
会计报表statement of account H/~?@CE(YC  
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往来帐目account current Fr
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现在往来帐||存款额current accout YJ7V`Np  
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销货帐account sales cm>E[SHr  
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共同计算帐项joint account #$'"cfRxc  
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未决帐项outstanding account K3$` Kv>I  
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贷方帐项credit account||creditor account 0??Yr  
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借方帐项debit account||debtor account !DjT<dxf  
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应付帐||应付未付帐account payable j=sBq.S  
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应收帐||应收未收帐account receivable ]YD(`42x  
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新交易||新帐new account _3^y|_!  
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未决帐||老帐old account JAb$M{t  
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现金帐cash account $Lq:=7&LRn  
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流水帐running account %O) Z  
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暂记帐||未定帐suspense account gL]'B!dGd  
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过期帐||延滞帐overdue account||pastdue account Y1r,2k  
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杂项帐户sundry account $N\ +,?  
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详细帐单||明细表detail account zzf7S%1I  
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呆帐bad account ec'tFL #u{  
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会计项目title of account SI_?~Pf3k  
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会计薄||帐薄account-book C"No5r'K3  
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营业报告书||损益计算表account of budiness||business report w a.f![  
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借贷细帐||交验帐account rendered s"rg_FoL  
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明细帐account stated lVT&+r~r  
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与…银行开立一户头to open an account with }z{wQ\  
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与…银行建立交易to keep account with M\jB)@)  
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继续记帐to keep account yI4DVu.  
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与…有交易to have an account with ul$omKI$}  
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作成会计帐||有往来帐项to make out an account with AA_@\:w^  
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清算||清理债务to make up an account e9}8RHy1$  
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清洁帐目||与…停止交易to close ones account with l"?]BC~  
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结帐to close an account  2gH_$  
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清理未付款to ask an account||to demand an account OU6^+Ta  
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结清差额to balance the account with n'Bmz  
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清算to settle an account||to liquidate an account||to square an account 4^`PiRGt  
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审查帐目||监查帐目to audit an account -S7RRh'p  
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检查帐目to examine an account QT7_x`#J~o  
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转入A的帐户to charge the amount to As account @{'o#EJY  
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以计帐方式付款to pay on account  sN;(/O  
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代理某人||为某人on ones account||on account of one PVZEB  
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为自己计算||独立帐目on ones own account 6|%^pjX5  
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由某人收益并负风险on ones account and risk||for ones account and risk 3e#x)H/dr  
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由某人负担for ones account||for account of one bb*c+XN0  
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按某人指示||列入某人帐户by order and for account of one Y"r 3i]  
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列入5月份帐目for May account Dm&lSWW`/  
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编入某中帐项下to pass to the account of||to place to the account of jn0t-":  
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寄出清算书to send in an account||to send in render an account  s$K@X `  
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支票薄cheque book b>GqNf!  
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支票陈票人cheque drawer <|mE9u  
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持票人cheque holder -`<6=[QUO  
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不记名支票cheque to bearer||bearer cheque Requ.?!fG;  
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记名支票||认人支票cheque to order fRca"vV  
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到期支票antedated cheque V1UUAvN7s  
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未到期支票postdated cheque x"zjN'|  
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保付支票certified cheque y~4SKv $  
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未获兑现支票，退票returned cheque EL2hD$  
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横线支票crossed cheque auyKLT3C  
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普通横线general crossing X+'^Sp  
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特别横线special crossing {{ 4p{  
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空白支票blank cheque f>"!-3  
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失效支票，过期支票stale cheque &ttv4BC^r  
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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 /v;)H#;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mC[U)` ey  
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支票换现金||兑现to cash a cheque jhEg#Q$  
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清理票款to clear a cheque x[O#(^q  
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保证兑现to certify a cheque Oih2UrF  
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填写支票数额to fill up a cheque 4gkV]" H!  
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支票上划线to cross a cheque >2Qqa;nx|  
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开发支票to make out a cheque :rs\ydDUF  
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签发支票，开立支票to draw a cheque||to issue a cheque {EoyMJgz  
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透支支票to overdraw a cheque =Z>V}`n  
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背书支票to endorse a cheque `7qp\vYL  
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请付票款||清付票款to pay a cheque||to honour a cheque `jQ}^wEgu  
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支票退票to dishonour a cheque ~q T1<k  
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拒付支票to refuse a cheque Gxa.<E^k  
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拒付支票to stop payment of a cheque ,f0g|5yDf  
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提示要求付款to present for payment )4_6\VaM  
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见票即付持票人payable to bearer Nx (pJp{S  
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支付指定人payable to order ^21f^>k(  
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已过期||无效out of date||stale PW//8
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请给出票人R/D||refer to drawer hG;=ci3EE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cASHgm  
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文字与数字不一致words and figures differ @OY-(cW  
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支票 (4f9
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时间已过account closed (
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更改处应加盖印章alterations require initials <a[8;YQC  
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时间已过effects not cleared Giw A$^Hg\  
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停止付款payment stopped *+Q*&-$  
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支票毁损cheque mutilated ld?.o/  
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汇款||寄钱to remit||to send money S)|b%mVwR  
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寄票供取款||支票支付to send a cheque for payment m e{SVG{  
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寄款人a remitter :Ia&,;Gc  
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收款人a remittee #zs\Z]3#  
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国外汇票foreign Bill S]=Vr%irX  
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国内汇票inland Bill }_;!E@  
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跟单汇票documentary bill bR,Iq}p  
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空头汇票accommodation bill w/6@R 4)p  
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原始汇票original bill *G41%uz  
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改写||换新票据renewed bill >;W(Jb7e
 
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即期汇票sight bill||bill on demand j~q`xv+
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…days after date||…days after date…日后付款 c iX2 G  
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…months after date||…months after date…月后付款 q/?_djv  
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见票后…日付款…days after sight||…days sight qDAjW)w Jp  
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见票后…月付款…months after sight||…months sight Z -(HDn  
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同组票据set of bills 1[^d8!U  
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单张汇票sola of exchange||sole of exchange ,RQ-w2j?  
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远期汇票usance bill||bill at usance A4
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长期汇票long bill 7ZZt|bl  
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短期汇票short bill :xCobMs_/  
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逾期汇票overdue bill rej[G!   
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宽限日期days of grace ~\P.gSiz  
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电汇telegraphic transfer （T.T） 1o%Hn"uG
 
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邮汇postal order||postal note （Am.）||post office order||money order kWFR(J&R  
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本票promissory note （P/N） 0W> ",2|z  
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押汇负责书||押汇保证书letter of hypothecation rQJoaP+\q  
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副保||抵押品||付属担保物collateral security x>cu<,e$d\  
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担保书trust receipt||letter of indemnity v&Kw 3!X#E  
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承兑||认付acceptance SPBXI[[-  
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单张承兑general acceptance 8MIHp[vm%  
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有条件承兑qualified acceptance fOfp.`n  
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附条件认付conditional acceptance ,~v1NK*  
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部分认付partial acceptance   ?S"xR0 *