[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。   H%^j yGS  
会计报表statement of account dp~] Wx  
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往来帐目account current ed: [^#Lj  
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现在往来帐||存款额current accout ]46#u=y~3  
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销货帐account sales %SJ2W>e  
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共同计算帐项joint account j8|N;;MN  
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未决帐项outstanding account w/UZ6fu  
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贷方帐项credit account||creditor account hCFgZiH2  
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借方帐项debit account||debtor account OD~B2MpM>  
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应付帐||应付未付帐account payable K|^'`FpPO  
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应收帐||应收未收帐account receivable L^><APlX  
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新交易||新帐new account ~+OAAkJ9  
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未决帐||老帐old account D_2~ 6  
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现金帐cash account |ryV7VJ8  
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流水帐running account vn"+x_  
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暂记帐||未定帐suspense account s.]<r5v7  
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过期帐||延滞帐overdue account||pastdue account 9?J 3G,&  
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杂项帐户sundry account AAW])c`.  
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详细帐单||明细表detail account B/F6WQdZ  
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呆帐bad account $LkTu  
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会计项目title of account p'f8?jt  
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会计薄||帐薄account-book E>I\m!ue  
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营业报告书||损益计算表account of budiness||business report >K;DBy*  
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借贷细帐||交验帐account rendered ;Y9-0W  
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明细帐account stated r?2EJE2{V  
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与…银行开立一户头to open an account with wG@f~$  
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与…银行建立交易to keep account with N3( .7mxo  
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继续记帐to keep account F87/p  
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与…有交易to have an account with x:$ xtu  
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作成会计帐||有往来帐项to make out an account with c> 0R_  
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清算||清理债务to make up an account P
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清洁帐目||与…停止交易to close ones account with ?[<#>,W  
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结帐to close an account Nsn~mY%  
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清理未付款to ask an account||to demand an account |Kb m74 Z%  
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结清差额to balance the account with AO238RC!:  
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清算to settle an account||to liquidate an account||to square an account ;pj,U!{%s\  
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审查帐目||监查帐目to audit an account iN r&;  
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检查帐目to examine an account {)(Mkm+d  
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转入A的帐户to charge the amount to As account `S+n,,l  
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以计帐方式付款to pay on account ,xg-H6Xfa{  
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代理某人||为某人on ones account||on account of one _6! iv  
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为自己计算||独立帐目on ones own account PhAD:A  
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由某人收益并负风险on ones account and risk||for ones account and risk jn`5{ ]D  
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由某人负担for ones account||for account of one @Ko#nDEq  
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按某人指示||列入某人帐户by order and for account of one `6RccEm  
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列入5月份帐目for May account nch
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编入某中帐项下to pass to the account of||to place to the account of J\>/J%  
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寄出清算书to send in an account||to send in render an account n1aOpz6`  
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支票薄cheque book /EJy?TON*  
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支票陈票人cheque drawer Ms5R7<O.7  
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持票人cheque holder Gx4{ 9  
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不记名支票cheque to bearer||bearer cheque 17`-eDd  
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记名支票||认人支票cheque to order `~_H\_JpO  
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到期支票antedated cheque =diGuIB  
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未到期支票postdated cheque ]>ndFE6kl  
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保付支票certified cheque k eG\-f  
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未获兑现支票，退票returned cheque B9Wd '   
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横线支票crossed cheque +F%tBUY{<  
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普通横线general crossing pSEaE9AX%  
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特别横线special crossing +EqL|  
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空白支票blank cheque !4<A|$mQ  
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失效支票，过期支票stale cheque e**'[3Y  
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普通支票open cheque CC'N"Xb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !R#PJH/TM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -)KNsW  
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支票换现金||兑现to cash a cheque \" m&WFm  
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清理票款to clear a cheque wuXH'  
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保证兑现to certify a cheque ae
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填写支票数额to fill up a cheque PL!dkaD^y>  
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支票上划线to cross a cheque x&m(h1h  
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开发支票to make out a cheque a5d_= :S;  
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签发支票，开立支票to draw a cheque||to issue a cheque 0AoWw-H6V  
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透支支票to overdraw a cheque s$0dLEa9  
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背书支票to endorse a cheque ymnK`/J!Q  
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请付票款||清付票款to pay a cheque||to honour a cheque + bb-uoZf  
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支票退票to dishonour a cheque 02(Ob  
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拒付支票to refuse a cheque m")p]B&i=  
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拒付支票to stop payment of a cheque 9+.3GRt7  
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提示要求付款to present for payment |V
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见票即付持票人payable to bearer nf:wJ-;*  
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支付指定人payable to order jxYze/I  
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已过期||无效out of date||stale 1:u~T@;" `  
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请给出票人R/D||refer to drawer +HD2]~{EkL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zcio\P=^|B  
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文字与数字不一致words and figures differ 0a,B&o1  
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支票 >J:
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时间已过account closed ogV v 8Xb  
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更改处应加盖印章alterations require initials `+0P0(bn  
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时间已过effects not cleared {T0Au{88H  
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停止付款payment stopped x}{O9LiR  
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支票毁损cheque mutilated L;6{0b58$  
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汇款||寄钱to remit||to send money /8"rCh|m-  
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寄票供取款||支票支付to send a cheque for payment meGLT/   
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寄款人a remitter 3A.lS+P1  
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收款人a remittee Ve xxdg  
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国外汇票foreign Bill <2N=cH'  
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国内汇票inland Bill gIKQip<  
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跟单汇票documentary bill Q9&H/]"v  
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空头汇票accommodation bill :4r*Jju<V  
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原始汇票original bill {TDZDH  
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改写||换新票据renewed bill B#3Q4c$  
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即期汇票sight bill||bill on demand dk0} q6~
 
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…days after date||…days after date…日后付款 _ER. AKY  

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…months after date||…months after date…月后付款 cM]ZYi
 
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见票后…日付款…days after sight||…days sight !lBK!'0  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills %"WhD'*z}  
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单张汇票sola of exchange||sole of exchange M`E}1WNQ?]  
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远期汇票usance bill||bill at usance 3eB)X2~   
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长期汇票long bill l=x(   
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短期汇票short bill 0& ?L%Y  
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逾期汇票overdue bill -!K&\
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宽限日期days of grace v["_t/_  
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电汇telegraphic transfer （T.T） *||Q_tlz  
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邮汇postal order||postal note （Am.）||post office order||money order A;dD'Kgl  
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本票promissory note （P/N） ia3!&rZ  
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押汇负责书||押汇保证书letter of hypothecation eTay/i<-  
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副保||抵押品||付属担保物collateral security 7B\Q5fLQ  
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担保书trust receipt||letter of indemnity `xx3JQv[  
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承兑||认付acceptance 7[UD;&\k  
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单张承兑general acceptance Z0<s -eN:  
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有条件承兑qualified acceptance 0L1sF'ZN  
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附条件认付conditional acceptance 6(uZn=  
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部分认付partial acceptance   "tK|/R+