[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。   p&+;w  
会计报表statement of account *.L81er5~  
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往来帐目account current |f~@8|MQP+  
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现在往来帐||存款额current accout ?\C"YG69T  
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销货帐account sales TIp:FW[  
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共同计算帐项joint account 4`JH&))}  
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未决帐项outstanding account \ [a%('}  
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贷方帐项credit account||creditor account ZPbpp@,  
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借方帐项debit account||debtor account W 4F\}A  
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应付帐||应付未付帐account payable rn<PR *  
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应收帐||应收未收帐account receivable 8Y5  
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新交易||新帐new account lP<:tR~K  
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未决帐||老帐old account 6`f2-f9%iq  
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现金帐cash account ;3'.C~  
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流水帐running account dPhQ :sd>  
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暂记帐||未定帐suspense account o<N nV  
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过期帐||延滞帐overdue account||pastdue account *8LMn  
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杂项帐户sundry account #5f-`~^C{  
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详细帐单||明细表detail account ^k9kJ+x^S2  
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呆帐bad account VY3&  
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会计项目title of account (;q;E\Ejq  
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会计薄||帐薄account-book Vv ?-"\Z>  
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营业报告书||损益计算表account of budiness||business report ( vca&wI!  
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借贷细帐||交验帐account rendered tQjLOv+?=  
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明细帐account stated P qn@ST  
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与…银行开立一户头to open an account with @0F3$  
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与…银行建立交易to keep account with ^3UGV*Ypk  
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继续记帐to keep account @WVcY:1t#  
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与…有交易to have an account with c|#8T*`C  
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作成会计帐||有往来帐项to make out an account with fIsp;ca[k  
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清算||清理债务to make up an account vuoQz\  
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清洁帐目||与…停止交易to close ones account with )s%[T-uKi  
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结帐to close an account [m|YWT=  
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清理未付款to ask an account||to demand an account R~S
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结清差额to balance the account with ;N0~;I  
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清算to settle an account||to liquidate an account||to square an account @ < Q|5  
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审查帐目||监查帐目to audit an account a_'2V;  
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检查帐目to examine an account k\NMy#]Zt  
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转入A的帐户to charge the amount to As account !'cl"\h  
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以计帐方式付款to pay on account -UOj>{-  
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代理某人||为某人on ones account||on account of one )|DM~%$QM  
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为自己计算||独立帐目on ones own account C TZh0x  
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由某人收益并负风险on ones account and risk||for ones account and risk v33dxZ'  
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由某人负担for ones account||for account of one < cqbUL  
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按某人指示||列入某人帐户by order and for account of one +/)#( j@  
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列入5月份帐目for May account JU^ly
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编入某中帐项下to pass to the account of||to place to the account of Z(ACc9k6:'  
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寄出清算书to send in an account||to send in render an account oBzfbg8p  
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支票薄cheque book /M3Y~l$  
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支票陈票人cheque drawer O]1y0BOQ  
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持票人cheque holder )`A3M)  
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不记名支票cheque to bearer||bearer cheque LS88.w\=S@  
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记名支票||认人支票cheque to order )C cq4i  
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到期支票antedated cheque  .5y+fL  
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未到期支票postdated cheque $l|qk z  
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保付支票certified cheque  s8rE$  
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未获兑现支票，退票returned cheque :X]itTrGs  
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横线支票crossed cheque U}PiY"S<  
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普通横线general crossing ktdW`R\+  
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特别横线special crossing 7El[ >  
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空白支票blank cheque qQsku;C?i  
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失效支票，过期支票stale cheque AG?dGj^  
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普通支票open cheque !cAyTl(_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }c}| $h^Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TT4./R:  
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支票换现金||兑现to cash a cheque /`6ZAom9  
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清理票款to clear a cheque (jFGa2{  
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保证兑现to certify a cheque lq>+~zX{  
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填写支票数额to fill up a cheque 5KDGSo  
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支票上划线to cross a cheque 7_mw% |m6@  
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开发支票to make out a cheque -R%<.]fJ  
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签发支票，开立支票to draw a cheque||to issue a cheque jGEt+\"/QJ  

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透支支票to overdraw a cheque v}tag#f5>?  
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背书支票to endorse a cheque FFH_d <q  
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请付票款||清付票款to pay a cheque||to honour a cheque |ZCn`9hvn  
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支票退票to dishonour a cheque 5o6>T!
 
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拒付支票to refuse a cheque d8m6B6 CW  
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拒付支票to stop payment of a cheque +\|Iu;w  
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提示要求付款to present for payment 7hi"6,  
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见票即付持票人payable to bearer Nof3F/2 N&  
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支付指定人payable to order L}FOjrN  
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已过期||无效out of date||stale `"@g8PWe  
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请给出票人R/D||refer to drawer v$7EvFS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GHHav12][  
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文字与数字不一致words and figures differ #."Hh<C  
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支票 C:uz6i1  
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时间已过account closed .(X lg-H,  
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更改处应加盖印章alterations require initials !bD@aVf?5  
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时间已过effects not cleared Y'u7 IX}  
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停止付款payment stopped c=;:R0_'t  
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支票毁损cheque mutilated p:OPwD+  
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汇款||寄钱to remit||to send money enTW0U}  
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寄票供取款||支票支付to send a cheque for payment IF +i3#$  
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寄款人a remitter "0EA;S8$8  
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收款人a remittee ,zQOZ'^  
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国外汇票foreign Bill k{AyD`'Q  
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国内汇票inland Bill hKlZ i!4J  
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跟单汇票documentary bill C*I(|.i@
 
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空头汇票accommodation bill *8ExRQ Z$  
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原始汇票original bill '+*-s7o{  
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改写||换新票据renewed bill p8+/\Ee]B  
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即期汇票sight bill||bill on demand np WEop>  
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…days after date||…days after date…日后付款 M;Wha;%E"  
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…months after date||…months after date…月后付款 |*,jU;NI  
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见票后…日付款…days after sight||…days sight t]^_l$  
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见票后…月付款…months after sight||…months sight T+RZ  
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同组票据set of bills GJ}.\EaAJ  
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单张汇票sola of exchange||sole of exchange kd;'}x=5yP  
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远期汇票usance bill||bill at usance Yb=6C3l@  
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长期汇票long bill z};ZxN  
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短期汇票short bill lu g} Uj  
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逾期汇票overdue bill C(,=[Fi-  
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宽限日期days of grace Yg6I&#f7&  
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电汇telegraphic transfer （T.T） Z5>V{o  
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邮汇postal order||postal note （Am.）||post office order||money order Lht[g9  
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本票promissory note （P/N） e}Q>\t45  
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押汇负责书||押汇保证书letter of hypothecation {NeWdC  
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副保||抵押品||付属担保物collateral security _[1^
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担保书trust receipt||letter of indemnity vfXJYw+6_  
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承兑||认付acceptance F;a3  
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单张承兑general acceptance ru(J5+H  
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有条件承兑qualified acceptance k<,u0  
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附条件认付conditional acceptance A:c]1  
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部分认付partial acceptance   (h|ch#