[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。   e.%` tK3J  
会计报表statement of account b/='M`D}#G  
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往来帐目account current UUGwXq96i  
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现在往来帐||存款额current accout g<VJ4TE6R  
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销货帐account sales h[M ~cZ{  
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共同计算帐项joint account ORhe?E]  
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未决帐项outstanding account \*Roa&<!  
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贷方帐项credit account||creditor account Gj[`r  
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借方帐项debit account||debtor account zrWkz3FN  
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应付帐||应付未付帐account payable AV\6K;~  
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应收帐||应收未收帐account receivable Ergh]"AD6-  
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新交易||新帐new account f>\guuG  
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未决帐||老帐old account rxZ%vzVQ>  
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现金帐cash account es}j6A1  
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流水帐running account Y
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暂记帐||未定帐suspense account 88\0opL-  
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过期帐||延滞帐overdue account||pastdue account ?;1^8 c0  
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杂项帐户sundry account (#6E{@eq  
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详细帐单||明细表detail account 9Yih%d,  
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呆帐bad account NPjh2 AJm  
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会计项目title of account B{IYVviiP  
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会计薄||帐薄account-book OE,uw2uaT  
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营业报告书||损益计算表account of budiness||business report C4V#qhj  
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借贷细帐||交验帐account rendered w3j51v` 0'  
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明细帐account stated .BLF7> M1  
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与…银行开立一户头to open an account with mi~BdBv  
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与…银行建立交易to keep account with |JVeW[C  
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继续记帐to keep account ZB-+bY  
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与…有交易to have an account with \Yv<TzJ9  
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作成会计帐||有往来帐项to make out an account with nU"V@_?\  
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清算||清理债务to make up an account *!De(lhEc  
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清洁帐目||与…停止交易to close ones account with #&\hgsw/T  
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结帐to close an account \~xOdqF/  
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清理未付款to ask an account||to demand an account Fi{~UOZg  
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结清差额to balance the account with hoASr j{s  
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清算to settle an account||to liquidate an account||to square an account JbYv
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审查帐目||监查帐目to audit an account w <]7:/  
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检查帐目to examine an account a34'
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转入A的帐户to charge the amount to As account uAyj# #H  
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以计帐方式付款to pay on account <W,k$|w  
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代理某人||为某人on ones account||on account of one #I@]8U#,":  
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为自己计算||独立帐目on ones own account o<-%)#e  

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由某人收益并负风险on ones account and risk||for ones account and risk %R;cXs4r  
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由某人负担for ones account||for account of one oAWk<B(@  
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按某人指示||列入某人帐户by order and for account of one 0P/A  
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列入5月份帐目for May account /BT;Q)(&  
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编入某中帐项下to pass to the account of||to place to the account of d(wqKiGwe  
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寄出清算书to send in an account||to send in render an account (6+6]`c$  
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支票薄cheque book 10 #!{].#x  
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支票陈票人cheque drawer Wlg(z %  
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持票人cheque holder h!K B%4V  
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不记名支票cheque to bearer||bearer cheque t C6c4j  
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记名支票||认人支票cheque to order tB_V%qH  
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到期支票antedated cheque K,IOD t  
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未到期支票postdated cheque =rBFMTllM  
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保付支票certified cheque ;*Rajq  
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未获兑现支票，退票returned cheque J
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横线支票crossed cheque VBH[aIW  
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普通横线general crossing cEqh|Q  
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特别横线special crossing #>- rKv.A  
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空白支票blank cheque =TP>Y"  
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失效支票，过期支票stale cheque Z~c7r n  

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普通支票open cheque L|Ydd!m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'pe0Q-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r{TNPa6!  
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支票换现金||兑现to cash a cheque  qN QsU  
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清理票款to clear a cheque 2G-? P"4l@  
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保证兑现to certify a cheque e||_j  
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填写支票数额to fill up a cheque <S}qcj
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支票上划线to cross a cheque @Y,F&8a$  
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开发支票to make out a cheque _tk5?9Ykn  
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签发支票，开立支票to draw a cheque||to issue a cheque 8Vn6* Xn  
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透支支票to overdraw a cheque JqUVGEg  
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背书支票to endorse a cheque F^YIZ,=p!  
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请付票款||清付票款to pay a cheque||to honour a cheque 'oz= {;  
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支票退票to dishonour a cheque `0i3"06l r  
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拒付支票to refuse a cheque ,}tdfkZFYl  
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拒付支票to stop payment of a cheque F}]_/cY7B  
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提示要求付款to present for payment fmJWd |  
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见票即付持票人payable to bearer &=Zg0Q  
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支付指定人payable to order X`n0b<  
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已过期||无效out of date||stale *Qx|5L!_  
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请给出票人R/D||refer to drawer y8vH?^:%<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `b")Bx|  
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文字与数字不一致words and figures differ wDSUMB<?  
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支票 (kQ.tsl  
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时间已过account closed ^:!(jiH  
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更改处应加盖印章alterations require initials 2c~?UK[1  
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时间已过effects not cleared pOVghllO  
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停止付款payment stopped StZRc\k  
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支票毁损cheque mutilated sIRrEea  
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汇款||寄钱to remit||to send money 03QEXm~|Q  
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寄票供取款||支票支付to send a cheque for payment Q)6wkY+!  
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寄款人a remitter  -hVv  
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收款人a remittee Wt+y-ES  
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国外汇票foreign Bill f1Yv hvWL  
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国内汇票inland Bill .hQ3A"  
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跟单汇票documentary bill #U$YZ#B  
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空头汇票accommodation bill %89"A'g  
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原始汇票original bill Th~3mf #  
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改写||换新票据renewed bill 'z +$3\5L  
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即期汇票sight bill||bill on demand 0+K`pS'  
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…days after date||…days after date…日后付款 $ ]W[y=  
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…months after date||…months after date…月后付款 MPKpS3VS  
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见票后…日付款…days after sight||…days sight ~^lH ^J  
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见票后…月付款…months after sight||…months sight A~6%,q@^jh  
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同组票据set of bills ,]~u:Y}  
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单张汇票sola of exchange||sole of exchange b$dJ?%W  
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远期汇票usance bill||bill at usance pT("2:)x  
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长期汇票long bill dV5P
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短期汇票short bill o2
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逾期汇票overdue bill ?r{
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宽限日期days of grace Z7JKaP9{:  
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电汇telegraphic transfer （T.T） *,"jF!C&[  
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邮汇postal order||postal note （Am.）||post office order||money order ~V @;(_T  
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本票promissory note （P/N） Y^ QKp"  
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押汇负责书||押汇保证书letter of hypothecation #S%4?  
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副保||抵押品||付属担保物collateral security M~als3  
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担保书trust receipt||letter of indemnity ZT6V/MD7T.  
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承兑||认付acceptance j? xk&  
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单张承兑general acceptance {=3B)+N  
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有条件承兑qualified acceptance '@bJlJB9>  
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附条件认付conditional acceptance qbb6,DL7J  
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部分认付partial acceptance   h$pk<<