[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。   L>3x9  
会计报表statement of account )/wk( O+  
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往来帐目account current 7D;cw\ |  
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现在往来帐||存款额current accout wf:OK[r9  
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销货帐account sales i~{Ufi  
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共同计算帐项joint account =_:et0  
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未决帐项outstanding account rl#p".4q  
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贷方帐项credit account||creditor account }#n;C{z2e  
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借方帐项debit account||debtor account njWL U!  
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应付帐||应付未付帐account payable 3U7
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应收帐||应收未收帐account receivable Z)SY.iK.  
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新交易||新帐new account -@0GcUE:r  
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未决帐||老帐old account u[Df zH  
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现金帐cash account .MP !`  
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流水帐running account c T!\{~  
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暂记帐||未定帐suspense account +P cmJ  
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过期帐||延滞帐overdue account||pastdue account fvdU`*|n)  
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杂项帐户sundry account +h r@#n4A  
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详细帐单||明细表detail account &I (#Wy3  
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呆帐bad account Cc%LztP>  
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会计项目title of account (K)]qNH  
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会计薄||帐薄account-book (3 {YM(  
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营业报告书||损益计算表account of budiness||business report (}EB2V9Hh  
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借贷细帐||交验帐account rendered vA]W|sLF9  
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明细帐account stated MBhWMC
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与…银行开立一户头to open an account with a6WI170^1  
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与…银行建立交易to keep account with oIb|*gX^  
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继续记帐to keep account fi$-;Gz  
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与…有交易to have an account with VI'hb'2  
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作成会计帐||有往来帐项to make out an account with b+&%1C  
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清算||清理债务to make up an account fvF?{k>~}  
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清洁帐目||与…停止交易to close ones account with v4.#;F.\m  
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结帐to close an account 4
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清理未付款to ask an account||to demand an account R]btAu;Z  
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结清差额to balance the account with %^>ju;i^O  
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清算to settle an account||to liquidate an account||to square an account @Q/-s9b  
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审查帐目||监查帐目to audit an account 
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检查帐目to examine an account P}TI q#  
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转入A的帐户to charge the amount to As account :
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以计帐方式付款to pay on account `P8Vh+7u  
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代理某人||为某人on ones account||on account of one 3rc
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为自己计算||独立帐目on ones own account I9mvte  
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由某人收益并负风险on ones account and risk||for ones account and risk }`v~I4i  
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由某人负担for ones account||for account of one D[mSmpjE6&  
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按某人指示||列入某人帐户by order and for account of one L?Qg#YSd~  
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列入5月份帐目for May account  ?kZT I (  
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编入某中帐项下to pass to the account of||to place to the account of x7<\] 94  
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寄出清算书to send in an account||to send in render an account dz*7gL;7G  
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支票薄cheque book ^H2-RBE#  
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支票陈票人cheque drawer rSHpS`\ou  
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持票人cheque holder E7CH^]x  
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不记名支票cheque to bearer||bearer cheque P4F3D
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记名支票||认人支票cheque to order ~<k,#^ "}X  
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到期支票antedated cheque E/09hD Q  
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未到期支票postdated cheque XvE9b5}  
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保付支票certified cheque
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未获兑现支票，退票returned cheque nIoPC[%_  
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横线支票crossed cheque sp ]zbX?  
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普通横线general crossing gF0q@My~  
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特别横线special crossing #fL8
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空白支票blank cheque y8 KX<2s1  
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失效支票，过期支票stale cheque 4<?8M vF  
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普通支票open cheque VL/|tL>E^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \/SQ,*O  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TeWMp6u,r  
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支票换现金||兑现to cash a cheque JGFt0He]  
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清理票款to clear a cheque [ G e=kFB  
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保证兑现to certify a cheque yR~R:  
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填写支票数额to fill up a cheque `g_"GE  
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支票上划线to cross a cheque -w v6s#"u  
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开发支票to make out a cheque 4_D@ST%  
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签发支票，开立支票to draw a cheque||to issue a cheque _oB_YL;,*  
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透支支票to overdraw a cheque @<@SMK)  
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背书支票to endorse a cheque /?6gdN  
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请付票款||清付票款to pay a cheque||to honour a cheque ]}mxY vu_i  
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支票退票to dishonour a cheque 5 #]4YI;  
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拒付支票to refuse a cheque 5y} v{Ijt  
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拒付支票to stop payment of a cheque s-W[.r|  
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提示要求付款to present for payment C*I(|.i@
 
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见票即付持票人payable to bearer *8ExRQ Z$  
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支付指定人payable to order '+*-s7o{  
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已过期||无效out of date||stale =C f(B<u  
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请给出票人R/D||refer to drawer !7U\J]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ae?e 7
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文字与数字不一致words and figures differ M0-,M/]l  
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支票 ?A7Yk4Y.?N  
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时间已过account closed .h;S e  
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更改处应加盖印章alterations require initials b0a}ME&1  
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时间已过effects not cleared zfjTQMaxh  
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停止付款payment stopped &.*uc|{  
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支票毁损cheque mutilated p\U*;'hv  
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汇款||寄钱to remit||to send money Q @2(aR  
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寄票供取款||支票支付to send a cheque for payment \>)f5 gV@  
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寄款人a remitter <lOaor c  
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收款人a remittee A1Q +0  
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国外汇票foreign Bill b%nkIPA  
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国内汇票inland Bill 0 
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跟单汇票documentary bill g+9v$[!  
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空头汇票accommodation bill ih!~G5Xi9i  
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原始汇票original bill Xb+3Xn0}&8  
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改写||换新票据renewed bill q5?L1  
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即期汇票sight bill||bill on demand O3+)qb!X  
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…days after date||…days after date…日后付款 E&9!1! B
 
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…months after date||…months after date…月后付款 bx7\QU+  
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见票后…日付款…days after sight||…days sight ;ct)H* y  
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见票后…月付款…months after sight||…months sight `#=fA  
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同组票据set of bills C{)HlOW  
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单张汇票sola of exchange||sole of exchange u&tFb]1@)  
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远期汇票usance bill||bill at usance w`0)x5 TGR  
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长期汇票long bill +/w(K,  
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短期汇票short bill &:q[-K@!  
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逾期汇票overdue bill >"O1`xdG  
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宽限日期days of grace PK_Fx';ke^  
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电汇telegraphic transfer （T.T） m,=)qex  
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邮汇postal order||postal note （Am.）||post office order||money order E3LBPXK  
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本票promissory note （P/N） \Oz,Qzr|  
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押汇负责书||押汇保证书letter of hypothecation <s
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副保||抵押品||付属担保物collateral security k? o^5@b/  
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担保书trust receipt||letter of indemnity T=^jCH &  
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承兑||认付acceptance Akv(} !g  
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单张承兑general acceptance <V7SSm  
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有条件承兑qualified acceptance -)4uYK*  
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附条件认付conditional acceptance +.S#=  
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部分认付partial acceptance   _{lx*dq