[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。   _Mt Qi  
会计报表statement of account sbo^"&%w  
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往来帐目account current XiQkrZ  
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现在往来帐||存款额current accout ~n?>[88"  
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销货帐account sales uD9|.P}  
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共同计算帐项joint account EJ84rS
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未决帐项outstanding account T vtm`Yk\  
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贷方帐项credit account||creditor account lfN~A"X  
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借方帐项debit account||debtor account }{[mrG   
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应付帐||应付未付帐account payable k\`S lb1  
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应收帐||应收未收帐account receivable sOU_j:A80;  
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新交易||新帐new account ++-{]wB3=.  
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未决帐||老帐old account 28.~iw  
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现金帐cash account tw=oH9c80  
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流水帐running account O1&b]C#  
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暂记帐||未定帐suspense account *f%>YxF  
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过期帐||延滞帐overdue account||pastdue account ?:{sH#ua  
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杂项帐户sundry account SMH
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详细帐单||明细表detail account WI> P -D  
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呆帐bad account 3DgsI7-F  
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会计项目title of account L|-98]8>  
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会计薄||帐薄account-book 7\]E~/g  
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营业报告书||损益计算表account of budiness||business report 2*"Fu:a"`I  
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借贷细帐||交验帐account rendered ;9o;r)9~  
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明细帐account stated y[B>~m8$  
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与…银行开立一户头to open an account with jls-@Wl  
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与…银行建立交易to keep account with s,#>m*Rh  
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继续记帐to keep account W>-Et7&2  
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与…有交易to have an account with ;7N{^"r  
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作成会计帐||有往来帐项to make out an account with `al<(FwGE  
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清算||清理债务to make up an account 7{& |;U  
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清洁帐目||与…停止交易to close ones account with .r*2|  
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结帐to close an account jLg9H/w{  
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清理未付款to ask an account||to demand an account [eTSZjIN7  
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结清差额to balance the account with 98^V4maR:  
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清算to settle an account||to liquidate an account||to square an account k:7(D_  
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审查帐目||监查帐目to audit an account |\pbir  
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检查帐目to examine an account K6R.@BMN  
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转入A的帐户to charge the amount to As account 'inFKy'H  
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以计帐方式付款to pay on account YPxM<Gfa8  
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代理某人||为某人on ones account||on account of one hIT+gnhh  
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为自己计算||独立帐目on ones own account 6Yln,rC  
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由某人收益并负风险on ones account and risk||for ones account and risk Z.Lc>
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由某人负担for ones account||for account of one 6e
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按某人指示||列入某人帐户by order and for account of one $&n=$C&x  
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列入5月份帐目for May account lgk.CC  
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编入某中帐项下to pass to the account of||to place to the account of [MUpxOAsd  
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寄出清算书to send in an account||to send in render an account %WjXg:R  
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支票薄cheque book |IzPgC  
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支票陈票人cheque drawer W:pIPDx1=!  
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持票人cheque holder a.k.n<  
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不记名支票cheque to bearer||bearer cheque n-tgX?1'  
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记名支票||认人支票cheque to order 4O^xY 6m  
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到期支票antedated cheque t.i 8 2Q  
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未到期支票postdated cheque L>Fa^jq5  
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保付支票certified cheque ;n*.W|Uph  
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未获兑现支票，退票returned cheque }C"%p8=HM  
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横线支票crossed cheque g}k`o!q  
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普通横线general crossing B q%Jh  
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特别横线special crossing }HYbS8'  
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空白支票blank cheque X!TpYUZ'  
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失效支票，过期支票stale cheque @<hb6bo,N
 
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普通支票open cheque ] vHF~|/-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q%`@0#"]Sv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cJ=6r :  
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支票换现金||兑现to cash a cheque iy.p n  
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清理票款to clear a cheque oq
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保证兑现to certify a cheque L\J;J%fz.  
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填写支票数额to fill up a cheque gD@){Ip  
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支票上划线to cross a cheque Qz1E 2yJ  
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开发支票to make out a cheque -$ls(oot  
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签发支票，开立支票to draw a cheque||to issue a cheque q6luUx,@m  
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透支支票to overdraw a cheque "%w u2%i  
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背书支票to endorse a cheque zR:L!S  
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请付票款||清付票款to pay a cheque||to honour a cheque p8O2Z?\  
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支票退票to dishonour a cheque g]H<}4lgq"  
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拒付支票to refuse a cheque A?P_DA  
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拒付支票to stop payment of a cheque KkbDW3-  
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提示要求付款to present for payment "<1{9  
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见票即付持票人payable to bearer dR,fXQm  
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支付指定人payable to order ]{@-HTt  
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已过期||无效out of date||stale hRhe& ,v  
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请给出票人R/D||refer to drawer NZ0;5xGR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '5$b-x6F  
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文字与数字不一致words and figures differ 3f{3Nz N  
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支票 t'ql[  
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时间已过account closed 83#mB:^R  
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更改处应加盖印章alterations require initials SO!8Di  
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时间已过effects not cleared f.)O2=  
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停止付款payment stopped i9x+A/o[  
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支票毁损cheque mutilated C,4e"yynb  
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汇款||寄钱to remit||to send money S?2
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寄票供取款||支票支付to send a cheque for payment .7X^YKR  
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寄款人a remitter cw <l{A  
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收款人a remittee 1?l1:}^L  
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国外汇票foreign Bill wUJcmM;  
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国内汇票inland Bill 2GG2jky{/  
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跟单汇票documentary bill v`T c}c '  
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空头汇票accommodation bill ;$Jo+#  
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原始汇票original bill .e-#
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改写||换新票据renewed bill [nh>vqum  
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即期汇票sight bill||bill on demand #\ErY3k6&  
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…days after date||…days after date…日后付款 mR) wX 6  
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…months after date||…months after date…月后付款 0"SU_jQzv  
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见票后…日付款…days after sight||…days sight y1#1Ne_  
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见票后…月付款…months after sight||…months sight !5N.B|Nt  
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同组票据set of bills G+m }MOQP7  
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单张汇票sola of exchange||sole of exchange eJX#@`K  
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远期汇票usance bill||bill at usance cH)";]k*-  
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长期汇票long bill &nK<:^n  
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短期汇票short bill  AOx[  
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逾期汇票overdue bill LH6vLuf  
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宽限日期days of grace fXB0j;A  
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电汇telegraphic transfer （T.T） 048kPXm`  
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邮汇postal order||postal note （Am.）||post office order||money order [/ZO q  
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本票promissory note （P/N） c`Wa^(  
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押汇负责书||押汇保证书letter of hypothecation 9!tW.p K5  
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副保||抵押品||付属担保物collateral security g `4<9RMun  
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担保书trust receipt||letter of indemnity $ulOp;~A%  
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承兑||认付acceptance PRT +mT  
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单张承兑general acceptance L8n|m!MOD  
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有条件承兑qualified acceptance FgI3   
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附条件认付conditional acceptance Qei"'~1a  
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部分认付partial acceptance   ,=N.FS