[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。   &_Z8:5e  
会计报表statement of account {6*{P!H  
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往来帐目account current [~ |e:  
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现在往来帐||存款额current accout !B&1{  
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销货帐account sales )h(yh50 B  
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共同计算帐项joint account _xXDvBU  
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未决帐项outstanding account veGRwir  
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贷方帐项credit account||creditor account y'pX/5R0  
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借方帐项debit account||debtor account %O3 r>o=  
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应付帐||应付未付帐account payable O}_Z"y  
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应收帐||应收未收帐account receivable +Udlt)H  
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新交易||新帐new account SpUcrK;1  
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未决帐||老帐old account j/xL+Y(=  
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现金帐cash account KwiTnP!Dca  
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流水帐running account x1kb]0s<-  
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暂记帐||未定帐suspense account dvi L5Eaj  
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过期帐||延滞帐overdue account||pastdue account y$At$i>u  
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杂项帐户sundry account t,.MtU>K@  
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详细帐单||明细表detail account 5xi f0h-`  
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呆帐bad account V>j6Juh  
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会计项目title of account %zs 1v]  
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会计薄||帐薄account-book Wr7^  
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营业报告书||损益计算表account of budiness||business report . oUaq|O  
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借贷细帐||交验帐account rendered c@: r\]  
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明细帐account stated x{C=rdp__  
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与…银行开立一户头to open an account with E)>~0jv  
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与…银行建立交易to keep account with FZnkQ  
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继续记帐to keep account l2=.;7IV  
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与…有交易to have an account with UKQ,]VC  
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作成会计帐||有往来帐项to make out an account with {.z2n>1J{T  
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清算||清理债务to make up an account 9">}@1k  
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清洁帐目||与…停止交易to close ones account with 6CLrP} u  
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结帐to close an account ]OM|O
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清理未付款to ask an account||to demand an account ,2[laJ  
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结清差额to balance the account with q>%KIBh(  
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清算to settle an account||to liquidate an account||to square an account fg%I?ou  
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审查帐目||监查帐目to audit an account CwTx7 ^qa  
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检查帐目to examine an account .rD@Q{e50  
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转入A的帐户to charge the amount to As account h$DFp  
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以计帐方式付款to pay on account 2w'Q9&1~  
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代理某人||为某人on ones account||on account of one 93XTumpV  
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为自己计算||独立帐目on ones own account l{>fma]7  
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由某人收益并负风险on ones account and risk||for ones account and risk C$vKRg\o  
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由某人负担for ones account||for account of one ^o_2=91  
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按某人指示||列入某人帐户by order and for account of one =MEv{9_  
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列入5月份帐目for May account %%`Nq&'  
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编入某中帐项下to pass to the account of||to place to the account of WjW+EF8(  
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寄出清算书to send in an account||to send in render an account L3JFQc/oh~  
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支票薄cheque book 9u n]}7^  
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支票陈票人cheque drawer $}_N379&  
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持票人cheque holder Ni#!C:q  
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不记名支票cheque to bearer||bearer cheque 0{^vqh.La  
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记名支票||认人支票cheque to order D9,609w  
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到期支票antedated cheque <_$]!Z6UR  
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未到期支票postdated cheque ~\kJir  
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保付支票certified cheque CT,ca
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未获兑现支票，退票returned cheque $* 1?"$LN  
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横线支票crossed cheque  *z[G+JX  
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普通横线general crossing h/~:}Bof  
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特别横线special crossing piYv}4;:(  
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空白支票blank cheque m|q?g
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失效支票，过期支票stale cheque g8^\|   
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普通支票open cheque F) w. q  
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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|=PaO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [NcS[*qp  
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支票换现金||兑现to cash a cheque <>aBmJs4  
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清理票款to clear a cheque 2m.RM&TdB  
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保证兑现to certify a cheque a]:tn:q  
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填写支票数额to fill up a cheque E_&Hje|J_[  
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支票上划线to cross a cheque HE&,?vioy  
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开发支票to make out a cheque R_h(Z{d  
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签发支票，开立支票to draw a cheque||to issue a cheque Ab7hW(/  
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透支支票to overdraw a cheque XuJwZN!(  
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背书支票to endorse a cheque _5a]pc$\Y]  
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请付票款||清付票款to pay a cheque||to honour a cheque ($(6]?J(?7  
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支票退票to dishonour a cheque t )Z2"_5  
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拒付支票to refuse a cheque B0=:A  
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拒付支票to stop payment of a cheque 2BH>TmS  
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提示要求付款to present for payment d!8q+FI  
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见票即付持票人payable to bearer QZ{&7
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支付指定人payable to order ZfT%EPoZ:  
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已过期||无效out of date||stale I-/PzL<W P  
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请给出票人R/D||refer to drawer gp-wlu4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6/4OFvL1  
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文字与数字不一致words and figures differ !FHNKh  
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支票 g?=B{V  
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时间已过account closed ~A g!wj  
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更改处应加盖印章alterations require initials K?I@'B'  
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时间已过effects not cleared _^a.kF  
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停止付款payment stopped 55$by.rf?  
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支票毁损cheque mutilated &)bar.vw/  
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汇款||寄钱to remit||to send money CS"p[-0  
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寄票供取款||支票支付to send a cheque for payment pnqjATGU  
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寄款人a remitter x%(!+  
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收款人a remittee W:) M}}&H  
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国外汇票foreign Bill st+Kz uK  
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国内汇票inland Bill P{qn@:  
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跟单汇票documentary bill 6g.@I!j E  
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空头汇票accommodation bill |BW956fBU  
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原始汇票original bill h5Z\9`f[  
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改写||换新票据renewed bill 9z-"JnM  
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即期汇票sight bill||bill on demand C4
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…days after date||…days after date…日后付款 _9-Ajv  
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…months after date||…months after date…月后付款 O]Hg4">f  
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见票后…日付款…days after sight||…days sight iIT<{m&`  
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见票后…月付款…months after sight||…months sight X-duG*~  
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同组票据set of bills 5bAXa2V t  
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单张汇票sola of exchange||sole of exchange ]@f6O*&=  
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远期汇票usance bill||bill at usance ~U1iB  
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长期汇票long bill pta%%8":  
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短期汇票short bill pFK |4
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逾期汇票overdue bill *HC8kD a%$  
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宽限日期days of grace 8N`$7^^  
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电汇telegraphic transfer （T.T） d{he  
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邮汇postal order||postal note （Am.）||post office order||money order PYUY bRn  
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本票promissory note （P/N） q!TbM"  
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押汇负责书||押汇保证书letter of hypothecation %(Ys-GeGr  
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副保||抵押品||付属担保物collateral security .g#=~{A  
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担保书trust receipt||letter of indemnity ;40m goN  
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承兑||认付acceptance :U q]~e  
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单张承兑general acceptance @qDrTH]5  
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有条件承兑qualified acceptance X-,y[ )  
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附条件认付conditional acceptance Q/n.T0Z^  
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部分认付partial acceptance   {Yk20Zn