[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。   UM7Ft"  
会计报表statement of account %5*gsgeI  
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往来帐目account current _> .TB\  
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现在往来帐||存款额current accout
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销货帐account sales ]y$D@/L@  
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共同计算帐项joint account Giz9jzF\  
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未决帐项outstanding account 8[,,Kr)-  
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贷方帐项credit account||creditor account ;=hl!CB  
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借方帐项debit account||debtor account HGB96,o f9  
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应付帐||应付未付帐account payable E@"+w,x)  
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应收帐||应收未收帐account receivable w@.E}%bwq  
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新交易||新帐new account uwQ{y>SG  
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未决帐||老帐old account 2#@S6zc  
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现金帐cash account i5|A\Wv"  
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流水帐running account Mmbb}(<  
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暂记帐||未定帐suspense account sBu=@8R]y  
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过期帐||延滞帐overdue account||pastdue account %D\TLY  
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杂项帐户sundry account er,R}v  
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详细帐单||明细表detail account d vkA-9  
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呆帐bad account ~ra2Xyl  
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会计项目title of account +0.$w  
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会计薄||帐薄account-book OlRBvfoh8  
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营业报告书||损益计算表account of budiness||business report gr4Hh/V
 
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借贷细帐||交验帐account rendered S$%T0~PR~  
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明细帐account stated vXR-#MS`}  
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与…银行开立一户头to open an account with f/&Dy'OV7  
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与…银行建立交易to keep account with -F/"W  
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继续记帐to keep account @%O"P9;s  
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与…有交易to have an account with PnFU{N  
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作成会计帐||有往来帐项to make out an account with %?<C ?.  
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清算||清理债务to make up an account {e/12q  
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清洁帐目||与…停止交易to close ones account with Agl5[{]E  
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结帐to close an account hWJ\dwF  
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清理未付款to ask an account||to demand an account 7Z0 )k9*  
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结清差额to balance the account with TKx.`Cf m  
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清算to settle an account||to liquidate an account||to square an account 8+k\0fmy  
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审查帐目||监查帐目to audit an account >DBaKLu\  
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检查帐目to examine an account azr|
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转入A的帐户to charge the amount to As account EFW'D=&h8  
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以计帐方式付款to pay on account [c+[t3dz  
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代理某人||为某人on ones account||on account of one U; JZN  
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为自己计算||独立帐目on ones own account luAC
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由某人收益并负风险on ones account and risk||for ones account and risk ]R32dI8N  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one K'kWL[Ut!  
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列入5月份帐目for May account wa-#C,R\_#  
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编入某中帐项下to pass to the account of||to place to the account of pyhC%EZU  
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寄出清算书to send in an account||to send in render an account =&jLwy  
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支票薄cheque book hg
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支票陈票人cheque drawer _Cn[|E  
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持票人cheque holder ~iI4v#0  
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不记名支票cheque to bearer||bearer cheque +LFh}-X{_  
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记名支票||认人支票cheque to order 7.U CX"  
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到期支票antedated cheque whFaL}2C  
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未到期支票postdated cheque 1@" L  
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保付支票certified cheque 'PiQ|Nnb|  
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未获兑现支票，退票returned cheque wP:ab  
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横线支票crossed cheque )/uu~9SFd  
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普通横线general crossing '1rHvz`B/"  
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特别横线special crossing lHl1Ny\?  
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空白支票blank cheque oY;=$8y<q  
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失效支票，过期支票stale cheque 1uz7E  
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普通支票open cheque y*6-
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @-d0~.S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -hn~-Sy+  
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支票换现金||兑现to cash a cheque +0&SXhy%y  
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清理票款to clear a cheque <Oyxzs  
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保证兑现to certify a cheque ueimTXk  
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填写支票数额to fill up a cheque +|SvJ  
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支票上划线to cross a cheque !Eof7LUE  
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开发支票to make out a cheque ab5uZ0@  
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签发支票，开立支票to draw a cheque||to issue a cheque QqS?
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透支支票to overdraw a cheque X*cf|g  
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背书支票to endorse a cheque 4_A9o9&_Rh  
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请付票款||清付票款to pay a cheque||to honour a cheque x>$ !R\Cj  
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支票退票to dishonour a cheque 0lvX,78G;  
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拒付支票to refuse a cheque Vu6pl  
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拒付支票to stop payment of a cheque (\^)@Y  
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提示要求付款to present for payment ;-G!jWt6Zi  
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见票即付持票人payable to bearer E"[^^ <I  
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支付指定人payable to order Efb S*f5  
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已过期||无效out of date||stale {d;eZt `  
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请给出票人R/D||refer to drawer h&!k!Su3#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |U_48
 
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文字与数字不一致words and figures differ /HNZwbh]uJ  
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支票 ,E gIH%*g  
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时间已过account closed P o[u6K2&  
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更改处应加盖印章alterations require initials O_f|R1G5z  
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时间已过effects not cleared +a&-'`7g  
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停止付款payment stopped M* W=v  
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支票毁损cheque mutilated %E7+W{?*1  
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汇款||寄钱to remit||to send money 'uUp1+  
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寄票供取款||支票支付to send a cheque for payment FTt7o'U  
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寄款人a remitter Q8M&nf  
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收款人a remittee ,"PwN v  
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国外汇票foreign Bill *|Re,cY  
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国内汇票inland Bill W.\HfJ74  
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跟单汇票documentary bill X3]E8)645N  
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空头汇票accommodation bill svyC(m)'  
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原始汇票original bill ;lX:EU  
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改写||换新票据renewed bill 2>fG}qYy$  
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即期汇票sight bill||bill on demand gKb4n Nt  
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…days after date||…days after date…日后付款 'cw0Fp
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…months after date||…months after date…月后付款 ":7cZ1VN2  
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见票后…日付款…days after sight||…days sight (^a;2j9  
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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 IH~H6US  
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单张汇票sola of exchange||sole of exchange lBG*P >;  
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远期汇票usance bill||bill at usance p6Z]oL q  
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长期汇票long bill MqoQs{x  
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短期汇票short bill ['s_qCA[  
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逾期汇票overdue bill J1R%w{  
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宽限日期days of grace Uw&+zJ  
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电汇telegraphic transfer （T.T） {eZj[*P  
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邮汇postal order||postal note （Am.）||post office order||money order ]oya<C6pR  
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本票promissory note （P/N） #[[p/nAy}A  
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押汇负责书||押汇保证书letter of hypothecation X4k/7EA  
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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 `q@~78`  
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承兑||认付acceptance |n|2)hC  
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单张承兑general acceptance W ,U'hk%  
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有条件承兑qualified acceptance 0jzA\$oD  
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附条件认付conditional acceptance [T^6Kzz  
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部分认付partial acceptance   37[C^R!1c