[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。   DpD19)ouy  
会计报表statement of account 'k^d-Mh>h  
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往来帐目account current .M(')$\U  
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现在往来帐||存款额current accout Uk1|y\  
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销货帐account sales GgT 5'e;N  
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共同计算帐项joint account ~,YxUn8@  
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未决帐项outstanding account E5;6ks)  
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贷方帐项credit account||creditor account q\DN8IJ  
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借方帐项debit account||debtor account lIhP\:;S&  
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应付帐||应付未付帐account payable Fok%  
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应收帐||应收未收帐account receivable iY,FfuE  
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新交易||新帐new account Q6 oM$qiM  
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未决帐||老帐old account G+~f  
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现金帐cash account ""f'L,`{.  
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流水帐running account 9 _oAs"w  
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暂记帐||未定帐suspense account ^?V9  
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过期帐||延滞帐overdue account||pastdue account 41v#|%\w  
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杂项帐户sundry account >~;= j~  
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详细帐单||明细表detail account $5wf{iZY.Q  
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呆帐bad account ^)E
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会计项目title of account `m`Y3I  
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会计薄||帐薄account-book L.s$|%  
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营业报告书||损益计算表account of budiness||business report udOdXz6K?  
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借贷细帐||交验帐account rendered 3UX6Y]E3  
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明细帐account stated W)<t7q+  
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与…银行开立一户头to open an account with 1+#E|YWJ  
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与…银行建立交易to keep account with M0$_x~  
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继续记帐to keep account 7]_zWx,r  
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与…有交易to have an account with \hWac%#  
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作成会计帐||有往来帐项to make out an account with Jflm-Hhsf  
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清算||清理债务to make up an account *L~? .9R  
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清洁帐目||与…停止交易to close ones account with N@Q_5t0bk  
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结帐to close an account ?r{hrAx  

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清理未付款to ask an account||to demand an account gT(
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结清差额to balance the account with ((&5F!+\-  
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清算to settle an account||to liquidate an account||to square an account R9(Yi<CC  
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审查帐目||监查帐目to audit an account p:)=i"uL  
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检查帐目to examine an account <xe_t=N  
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转入A的帐户to charge the amount to As account M~n./
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以计帐方式付款to pay on account Wffz&pR8  
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代理某人||为某人on ones account||on account of one MMUlA$*t  
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为自己计算||独立帐目on ones own account )\j dF-s  
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由某人收益并负风险on ones account and risk||for ones account and risk Ndmw/ae  
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由某人负担for ones account||for account of one $7ix(WL<%  
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按某人指示||列入某人帐户by order and for account of one #@xB ?u-0q  
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列入5月份帐目for May account Zxhbnl6  
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编入某中帐项下to pass to the account of||to place to the account of 9zS  
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寄出清算书to send in an account||to send in render an account 3!osQ1  
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支票薄cheque book qv}ECQ  
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支票陈票人cheque drawer cJv/)hRaz  
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持票人cheque holder dS3\P5D.*c  
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不记名支票cheque to bearer||bearer cheque g2m*Q%  
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记名支票||认人支票cheque to order C}pm>(F~  
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到期支票antedated cheque )\ceanS  
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未到期支票postdated cheque K%+4M#jj5  
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保付支票certified cheque \U]K!K=  
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未获兑现支票，退票returned cheque Ec}%!p_$  
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横线支票crossed cheque ;'8Wl  
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普通横线general crossing Qd kus214  
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特别横线special crossing vm_]X{80
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空白支票blank cheque *c[
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失效支票，过期支票stale cheque #f24a?n|  
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普通支票open cheque .=J- !{z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H Eq{TUTr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qS@3:R  
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支票换现金||兑现to cash a cheque (KyOo,a  
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清理票款to clear a cheque c.Sd~k:3  
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保证兑现to certify a cheque zu{K"7Bx  
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填写支票数额to fill up a cheque ]VKQm(,0  
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支票上划线to cross a cheque sk39[9  
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开发支票to make out a cheque R
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签发支票，开立支票to draw a cheque||to issue a cheque 56<UxIa~  
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透支支票to overdraw a cheque &"K_R(kN  
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背书支票to endorse a cheque %50)?J=zB  
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请付票款||清付票款to pay a cheque||to honour a cheque ^@*`vz^_  
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支票退票to dishonour a cheque g@!U^mr*3  
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拒付支票to refuse a cheque ]?1_.Wjtt  
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拒付支票to stop payment of a cheque YT+b{   
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提示要求付款to present for payment d"Zu10  
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见票即付持票人payable to bearer Rmmu#-{Y  
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支付指定人payable to order \_,p@r]Q  
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已过期||无效out of date||stale J78.-J5 j0  
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请给出票人R/D||refer to drawer asYk#;z\"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;dUKFdKH}  
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文字与数字不一致words and figures differ @;OsHu
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支票 7uc\AhOk6  
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时间已过account closed
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更改处应加盖印章alterations require initials bT 42G[x  
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时间已过effects not cleared nm#23@uZ4K  
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停止付款payment stopped r2\%/9uO  
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支票毁损cheque mutilated D%o(HS\E  
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汇款||寄钱to remit||to send money W8^A{l4  
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寄票供取款||支票支付to send a cheque for payment H(.9tu A  
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寄款人a remitter
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收款人a remittee LAk
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国外汇票foreign Bill 5fk A?Ecqq  
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国内汇票inland Bill 0o$RvxJ  
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跟单汇票documentary bill %52e^,//  
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空头汇票accommodation bill *c4OhMU(  
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原始汇票original bill gKTCfD~
 
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改写||换新票据renewed bill I\1E=6"  
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即期汇票sight bill||bill on demand yx?oxDJg  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 FDuA5At  
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见票后…日付款…days after sight||…days sight %6lGRq{/?  
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见票后…月付款…months after sight||…months sight :I?lT2+ea  
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同组票据set of bills bh8GP]*E|  
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单张汇票sola of exchange||sole of exchange p?Ux1S  
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远期汇票usance bill||bill at usance tAjT-CXg  
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长期汇票long bill bp8sZK"z  
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短期汇票short bill (@T{
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逾期汇票overdue bill yAGQD[ih  
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宽限日期days of grace dXn$XGF%R  
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电汇telegraphic transfer （T.T） A Ef@o+A  
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邮汇postal order||postal note （Am.）||post office order||money order o^uh3,.  
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本票promissory note （P/N） nF3
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押汇负责书||押汇保证书letter of hypothecation 8PeVHpZ  
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副保||抵押品||付属担保物collateral security S:2 xm8 i  
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担保书trust receipt||letter of indemnity G'HLnx}Yi  
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承兑||认付acceptance `x L@%  
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单张承兑general acceptance =AHV{V~  
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有条件承兑qualified acceptance zZ<~yi3A9  
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附条件认付conditional acceptance (hY^E(D  
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部分认付partial acceptance   Oh}@c~7;