[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。   [,0[\NC  
会计报表statement of account UbDpSfub  
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往来帐目account current vrq5 +K&||  
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现在往来帐||存款额current accout <N(r-  
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销货帐account sales }h+{>{2j  
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共同计算帐项joint account S;K5JBX0#  
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未决帐项outstanding account kyH0J[/n  

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贷方帐项credit account||creditor account qYP;`L}o#  
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借方帐项debit account||debtor account q:MSV{k  
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应付帐||应付未付帐account payable 'Px}#f0IR  
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应收帐||应收未收帐account receivable s4`,
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新交易||新帐new account %n^ugm0B  
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未决帐||老帐old account Bn{i+8I  
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现金帐cash account *?pnTQs^  
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流水帐running account "*LQr~k~}  
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暂记帐||未定帐suspense account 1i&|}"  
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过期帐||延滞帐overdue account||pastdue account UPy 4ST  
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杂项帐户sundry account L[^.pO  
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详细帐单||明细表detail account 8g {;o7  
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呆帐bad account @RZbo@{~  
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会计项目title of account ;xL8W  
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会计薄||帐薄account-book {v"Y!/ [z  
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营业报告书||损益计算表account of budiness||business report _>bk'V7  
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借贷细帐||交验帐account rendered N85ZbmU~  
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明细帐account stated 3 }3C*w+  
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与…银行开立一户头to open an account with B.!&z-)#  
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与…银行建立交易to keep account with nvA7eTO6C  
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继续记帐to keep account DXFDs=u  
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与…有交易to have an account with 6ma.FvSIM  
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作成会计帐||有往来帐项to make out an account with #M<YNuE#"  
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清算||清理债务to make up an account hgbf"J6V8  
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清洁帐目||与…停止交易to close ones account with I_e7rE0`  
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结帐to close an account 2jlz#Sk  
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清理未付款to ask an account||to demand an account (zxL!ZR<  
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结清差额to balance the account with <FAbImE}  
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清算to settle an account||to liquidate an account||to square an account hTWZIW@  
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审查帐目||监查帐目to audit an account lHPnAaue@  
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检查帐目to examine an account ,7 m33Pv*  
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转入A的帐户to charge the amount to As account :fnJp9c  
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以计帐方式付款to pay on account X$G:3uoN  
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代理某人||为某人on ones account||on account of one .gNziDO  
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为自己计算||独立帐目on ones own account Z\]LG4N?  
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由某人收益并负风险on ones account and risk||for ones account and risk MiKq|  
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由某人负担for ones account||for account of one >|gXE>  
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按某人指示||列入某人帐户by order and for account of one 8|$g"?CU  
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列入5月份帐目for May account |/c-~|%  
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编入某中帐项下to pass to the account of||to place to the account of #c"05/=A  
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寄出清算书to send in an account||to send in render an account F&^&"(H}  
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支票薄cheque book j9w{=( MV  
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支票陈票人cheque drawer n{qVF#N_  
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持票人cheque holder JlawkA  
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不记名支票cheque to bearer||bearer cheque u[4h|*'"|  
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记名支票||认人支票cheque to order J-azBi  
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到期支票antedated cheque (9'q/qgTO  
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未到期支票postdated cheque \<y| [   
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保付支票certified cheque Y(ClG*6 ++  
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未获兑现支票，退票returned cheque _g D9oK  
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横线支票crossed cheque mZ3Z8q}%P  
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普通横线general crossing OU^I/TU  
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特别横线special crossing `d x.<R#,  
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空白支票blank cheque @)z?i  
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失效支票，过期支票stale cheque 'g}Q@@b  
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普通支票open cheque <BBSC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount em ]0^otM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I Vw'YtZ  
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支票换现金||兑现to cash a cheque !;Ctz'wz  
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清理票款to clear a cheque {Z~ze`N/  
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保证兑现to certify a cheque HLq2avs\  
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填写支票数额to fill up a cheque 'puiahA  
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支票上划线to cross a cheque 5&134!hC  
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开发支票to make out a cheque M-C>I;a  
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签发支票，开立支票to draw a cheque||to issue a cheque ]"\sd"  
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透支支票to overdraw a cheque MQo/R,F }  
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背书支票to endorse a cheque C4eQ.ep  
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请付票款||清付票款to pay a cheque||to honour a cheque |'Ksy{lA  
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支票退票to dishonour a cheque [4\n(/  
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拒付支票to refuse a cheque \7*"M y*  
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拒付支票to stop payment of a cheque >s>{+6e  
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提示要求付款to present for payment
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见票即付持票人payable to bearer %j;mDR95  
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支付指定人payable to order b|u0a6  
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已过期||无效out of date||stale .2QZe8"  
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请给出票人R/D||refer to drawer ITBa ^P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bx ru7E"  
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文字与数字不一致words and figures differ fO 6Jug  
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支票 _|s'0F/t  
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时间已过account closed Pfl8x  
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更改处应加盖印章alterations require initials ,2`F
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时间已过effects not cleared .5GGZfJ]  
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停止付款payment stopped "|<U`3y6  
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支票毁损cheque mutilated X.J$ 5b  
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汇款||寄钱to remit||to send money @$!rgLyL[  
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寄票供取款||支票支付to send a cheque for payment P|QM0GI  
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寄款人a remitter JbXd9AMh2  
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收款人a remittee f7oJ6'K  
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国外汇票foreign Bill w>TTu: 7  
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国内汇票inland Bill 4{CeV7  
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跟单汇票documentary bill OZ6:u^OS]  
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空头汇票accommodation bill 6}>CP
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原始汇票original bill XWag+K  
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改写||换新票据renewed bill PpezWo)9  
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即期汇票sight bill||bill on demand "X \Yp_g  
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…days after date||…days after date…日后付款 iCtS<"@Yx  
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…months after date||…months after date…月后付款 /z`.-D(  
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见票后…日付款…days after sight||…days sight ^X ~S}MX  
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见票后…月付款…months after sight||…months sight .~X&BY>qP  
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同组票据set of bills <b-OdOg  
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单张汇票sola of exchange||sole of exchange 17#t7Yk  
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远期汇票usance bill||bill at usance 7n]ukqZ  
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长期汇票long bill j937tn!Q  
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短期汇票short bill <Vl`EfA(  
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逾期汇票overdue bill 'LYN{  
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宽限日期days of grace Ml6}47 n  
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电汇telegraphic transfer （T.T） Y>x3`f]  
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邮汇postal order||postal note （Am.）||post office order||money order Q5]rc`} 5  
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本票promissory note （P/N） x>+sqFd\  
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押汇负责书||押汇保证书letter of hypothecation <?h(Dchq  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity Nz:p(
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承兑||认付acceptance \F
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单张承兑general acceptance (:R5"|]@<x  
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有条件承兑qualified acceptance 0}M'>  
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附条件认付conditional acceptance qcge#S>  
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部分认付partial acceptance   1GPBqF