[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。   g7ROA8xu   
会计报表statement of account ?Io2lFvI@Y  
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往来帐目account current MYm
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现在往来帐||存款额current accout {RO=4ba{J  
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销货帐account sales 3Pq)RD|hn  
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共同计算帐项joint account A`8If  
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未决帐项outstanding account >TJ$Z3
 
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贷方帐项credit account||creditor account q5Mif\  
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借方帐项debit account||debtor account Hs` '](  
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应付帐||应付未付帐account payable oPV"JGa/B4  
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应收帐||应收未收帐account receivable NI)nf;C  
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新交易||新帐new account !{LwX
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未决帐||老帐old account $+j)  
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现金帐cash account j7zQ&ANF  
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流水帐running account :gn!3P}p?  
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暂记帐||未定帐suspense account j
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过期帐||延滞帐overdue account||pastdue account t1S\M%?  
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杂项帐户sundry account b%6_LK[  
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详细帐单||明细表detail account b~-9u5.L1  
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呆帐bad account P_}$|zj7  
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会计项目title of account _#I0m(  
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会计薄||帐薄account-book 6k-]2,\#  
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营业报告书||损益计算表account of budiness||business report i
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借贷细帐||交验帐account rendered xZhh%~  
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明细帐account stated ~be&T:7.  
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与…银行开立一户头to open an account with ) E5ax~  
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与…银行建立交易to keep account with HG3jmI+u>  
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继续记帐to keep account C)`/Q(^  
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与…有交易to have an account with }a8N!g  
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作成会计帐||有往来帐项to make out an account with fZgZ  
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清算||清理债务to make up an account UJO+7h'  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account Uj_%U2S$  
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清理未付款to ask an account||to demand an account _bW#* Y5  
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结清差额to balance the account with S);bcowf_  
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清算to settle an account||to liquidate an account||to square an account iX}EJD{f  
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审查帐目||监查帐目to audit an account iielAj*b  
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检查帐目to examine an account K-sJnQ23'  
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转入A的帐户to charge the amount to As account fE,\1LK4  
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以计帐方式付款to pay on account 2e#hJ-/`-  
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代理某人||为某人on ones account||on account of one 6ID@0  
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为自己计算||独立帐目on ones own account c#Y/?F2p  
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由某人收益并负风险on ones account and risk||for ones account and risk 274F+X  
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由某人负担for ones account||for account of one 8\P!47'q  
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按某人指示||列入某人帐户by order and for account of one )T&ZiHIJ3  
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列入5月份帐目for May account 0QcC5y;  
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编入某中帐项下to pass to the account of||to place to the account of {Dupk0'(  
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寄出清算书to send in an account||to send in render an account TuG%oV}   
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支票薄cheque book > >%m,F[  
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支票陈票人cheque drawer xU9T8Lw  
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持票人cheque holder DXyRNE<G[C  
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不记名支票cheque to bearer||bearer cheque o&-D[|E|  
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记名支票||认人支票cheque to order `?=Y^+*!-  
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到期支票antedated cheque ,)?!p_*@:  
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未到期支票postdated cheque >v#6SDg  
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保付支票certified cheque Bi-x gq'z  
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未获兑现支票，退票returned cheque >lkjoEVQ  
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横线支票crossed cheque ?+_Y!*J2b  
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普通横线general crossing -[}AhNYK  
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特别横线special crossing HuLvMYF  
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空白支票blank cheque E>c*A40=.n  
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失效支票，过期支票stale cheque )0o|u>  
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普通支票open cheque (j&7`9<5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J3 xi5S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =AP0{  
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支票换现金||兑现to cash a cheque vhrURY.
  
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清理票款to clear a cheque ^S:I38gR#q  
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保证兑现to certify a cheque "y-/ 9C  
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填写支票数额to fill up a cheque +7Qj% x\  
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支票上划线to cross a cheque @<$_X1)s  
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开发支票to make out a cheque /mQ9}E4X  
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签发支票，开立支票to draw a cheque||to issue a cheque `aM8L  
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透支支票to overdraw a cheque 15cgmZsS  
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背书支票to endorse a cheque ^20x\K  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque CW@G(R  
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拒付支票to refuse a cheque D,SL_*r{  
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拒付支票to stop payment of a cheque B:tGD@  
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提示要求付款to present for payment b*o,re)Dj  
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见票即付持票人payable to bearer ;/ao3Q  
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支付指定人payable to order J9`[Qy\  
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已过期||无效out of date||stale +ywd(Tuzm  
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请给出票人R/D||refer to drawer +hd1|qa4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pI{s )|"  
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文字与数字不一致words and figures differ ^9I^A!w=  

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支票 Eb=;D1)y]  
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时间已过account closed 4C_-MJI  
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更改处应加盖印章alterations require initials IWcYa.=tZ  
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时间已过effects not cleared /A) v$Bv=  
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停止付款payment stopped .o5r;KD  
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支票毁损cheque mutilated weiqt *,8  
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汇款||寄钱to remit||to send money /Iu._2  
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寄票供取款||支票支付to send a cheque for payment &xqr&(o  
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寄款人a remitter Tl3{)(ezx  
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收款人a remittee ?%h JZm;  
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国外汇票foreign Bill p stQithS  
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国内汇票inland Bill ~Rcd  
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跟单汇票documentary bill L&'0d$Tg8  
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空头汇票accommodation bill bhSpSul  
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原始汇票original bill LZG^\c$  
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改写||换新票据renewed bill d#a  
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即期汇票sight bill||bill on demand *4qsM,t  
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…days after date||…days after date…日后付款 2>O2#53ls0  
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…months after date||…months after date…月后付款 DcbL$9UI  
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见票后…日付款…days after sight||…days sight \MtiLaI"  
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见票后…月付款…months after sight||…months sight \Zf&& 7v  
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同组票据set of bills HxY,
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单张汇票sola of exchange||sole of exchange [k'Ph 33c  
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远期汇票usance bill||bill at usance fr#lH3  
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长期汇票long bill >>$IHz4Z"  
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短期汇票short bill iQ9#gPk_9  
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逾期汇票overdue bill "j a0,%3  
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宽限日期days of grace 9uS7G*  
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电汇telegraphic transfer （T.T） W;N/Y3Lb  
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邮汇postal order||postal note （Am.）||post office order||money order Xl/G|jB9  
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本票promissory note （P/N） xapkhIW2\  
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押汇负责书||押汇保证书letter of hypothecation _"sRL}-Z  
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副保||抵押品||付属担保物collateral security z$Nk\9wm  
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担保书trust receipt||letter of indemnity '.K,EM!-~h  
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承兑||认付acceptance -Y[-t;  
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单张承兑general acceptance o 4b
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有条件承兑qualified acceptance f oVD+\~Y  
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附条件认付conditional acceptance gr?pvf!I  
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部分认付partial acceptance   }}1/Ede{5