[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。   -+9,RtHR7  
会计报表statement of account 6|h~pH  
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往来帐目account current EZICH& _  
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现在往来帐||存款额current accout QQ1|]/)  
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销货帐account sales >M`ryM2=D  
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共同计算帐项joint account 2h:*lV^  
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未决帐项outstanding account  ' ];|  
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贷方帐项credit account||creditor account 'aLTiF+  
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借方帐项debit account||debtor account BH@b]bEJ  
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应付帐||应付未付帐account payable m+3U[KKvG  
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应收帐||应收未收帐account receivable .|Ee,Un  
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新交易||新帐new account 8Q
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未决帐||老帐old account o?T01t=  
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现金帐cash account 7B Nu.5*y  
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流水帐running account K1*oYHB  
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暂记帐||未定帐suspense account 7UVhyrl  
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过期帐||延滞帐overdue account||pastdue account 6`V2-zv$  
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杂项帐户sundry account q%rfKHMA50  
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详细帐单||明细表detail account "&Y5Nh  
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呆帐bad account <dd(i  
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会计项目title of account $%%K9Y  
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会计薄||帐薄account-book >axf_k  
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营业报告书||损益计算表account of budiness||business report /1!Wet}f  
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借贷细帐||交验帐account rendered >U2[]fu  
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明细帐account stated 2rG;j52))a  
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与…银行开立一户头to open an account with {dk%j~w8  
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与…银行建立交易to keep account with `62iW3y  
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继续记帐to keep account LKx<hl$O  
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与…有交易to have an account with i!U,q V1  
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作成会计帐||有往来帐项to make out an account with uv}?8$<\  
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清算||清理债务to make up an account `RriVYc<  
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清洁帐目||与…停止交易to close ones account with I<["ko,t@?  
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结帐to close an account d8o<Q 9  
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清理未付款to ask an account||to demand an account ("+J*u*kq_  
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结清差额to balance the account with }\s\fNSQ/  
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清算to settle an account||to liquidate an account||to square an account }ob&d.XZ  
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审查帐目||监查帐目to audit an account >3v j <v}m  
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检查帐目to examine an account &m8#^]*  
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转入A的帐户to charge the amount to As account fH
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以计帐方式付款to pay on account &N`s@K
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代理某人||为某人on ones account||on account of one ^~iFG+g5  
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为自己计算||独立帐目on ones own account qt.G_fOz  
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由某人收益并负风险on ones account and risk||for ones account and risk MPtn$@  
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由某人负担for ones account||for account of one U)P
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按某人指示||列入某人帐户by order and for account of one fW'@+<b  
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列入5月份帐目for May account m$bX;F}T  
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编入某中帐项下to pass to the account of||to place to the account of @jKiE%OP  
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寄出清算书to send in an account||to send in render an account JB_<Haj  
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支票薄cheque book Y/3CB  
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支票陈票人cheque drawer |qn`z-  
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持票人cheque holder -= tf)  
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不记名支票cheque to bearer||bearer cheque s!vvAD;\  
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记名支票||认人支票cheque to order /8)-j}gZa  
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到期支票antedated cheque &gP/<!#  
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未到期支票postdated cheque 5-=&4R\k  
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保付支票certified cheque h()Ok9]  
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未获兑现支票，退票returned cheque 6>fQe8Y  
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横线支票crossed cheque Ib~n}SA  
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普通横线general crossing V5.=08L  
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特别横线special crossing T3JM8  
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空白支票blank cheque vC# *w,  
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失效支票，过期支票stale cheque Y`U[Y Hx  
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普通支票open cheque 0m,3''Q5lO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Im<i.a <`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \i2S'AblYq  
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支票换现金||兑现to cash a cheque _wY<8 F*  
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清理票款to clear a cheque
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保证兑现to certify a cheque hd'JXKMy  
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填写支票数额to fill up a cheque : U Yn  
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支票上划线to cross a cheque #\{j/{VZ  
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开发支票to make out a cheque 1pDL()t  
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签发支票，开立支票to draw a cheque||to issue a cheque VOa7qnh4:[  
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透支支票to overdraw a cheque u~-,kF@  
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背书支票to endorse a cheque /+p]VHP\  
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请付票款||清付票款to pay a cheque||to honour a cheque 4_i6qu(4  
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支票退票to dishonour a cheque o(|fapK.  
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拒付支票to refuse a cheque `SN?4;N0  
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拒付支票to stop payment of a cheque 2\'5LL3  
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提示要求付款to present for payment ~=#jr0IZ  
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见票即付持票人payable to bearer QN'v]z  
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支付指定人payable to order zB@@Gs>  
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已过期||无效out of date||stale rf:CB&u  
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请给出票人R/D||refer to drawer J]=2] oI2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ==W`qC4n?n  
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文字与数字不一致words and figures differ "v9i;Ba>+  
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支票 GA.4'W^&a  
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时间已过account closed G._E9  
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更改处应加盖印章alterations require initials $sTvXf:g  
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时间已过effects not cleared Ue8k9%qV  
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停止付款payment stopped HR> X@g<c  
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支票毁损cheque mutilated U $ b
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汇款||寄钱to remit||to send money IRxFcLk  
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寄票供取款||支票支付to send a cheque for payment *k7vm%#ns  
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寄款人a remitter /h!Y/\kI  
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收款人a remittee ji|`S\u#b  
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国外汇票foreign Bill KP[H&4eoC  
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国内汇票inland Bill u7Xr!d+wR  
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跟单汇票documentary bill gmY*}d` 'f  
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空头汇票accommodation bill iSZiJ4AUq  
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原始汇票original bill \:*<En0  
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改写||换新票据renewed bill _uR-Z_z  

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即期汇票sight bill||bill on demand P`^{dH$P  
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…days after date||…days after date…日后付款 =!G3YZ  
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…months after date||…months after date…月后付款 }^Unx W  
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见票后…日付款…days after sight||…days sight k+"+s bsW'  
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见票后…月付款…months after sight||…months sight o|s JTY  
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同组票据set of bills 0 gyg  
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单张汇票sola of exchange||sole of exchange JeR8Mb  
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远期汇票usance bill||bill at usance wo>s
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长期汇票long bill v5|X= B>&>  
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短期汇票short bill D!. r$i)  
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逾期汇票overdue bill =a`l1zn8=  
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宽限日期days of grace G4Zs(:a  
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电汇telegraphic transfer （T.T） H!Y`?Rc  
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邮汇postal order||postal note （Am.）||post office order||money order td@
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本票promissory note （P/N） jg?B][  
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押汇负责书||押汇保证书letter of hypothecation v7O
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副保||抵押品||付属担保物collateral security w$H=GF?"  
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担保书trust receipt||letter of indemnity dOq*W<%
 
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承兑||认付acceptance 0@ E[IDmp  
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单张承兑general acceptance %@L(A1"#D  
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有条件承兑qualified acceptance E.?|L-fy  
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附条件认付conditional acceptance \>w[#4`m  
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部分认付partial acceptance   i/*&;