[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。   pouXt-%2X  
会计报表statement of account / P -#y@I  
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往来帐目account current D5oYcGc  
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现在往来帐||存款额current accout 94et ]u%7  
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销货帐account sales 63%V_B|  
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共同计算帐项joint account j24DL+  
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未决帐项outstanding account V=5S=7 Z:  
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贷方帐项credit account||creditor account Hc@_@G  
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借方帐项debit account||debtor account $M4Z_zle)  
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应付帐||应付未付帐account payable =n,1*  
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应收帐||应收未收帐account receivable DBsoa0w  
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新交易||新帐new account |a"]@W$>  
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未决帐||老帐old account 6;:D!},'c  
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现金帐cash account QD{1?aY  
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流水帐running account U^GVz%\  
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暂记帐||未定帐suspense account e(a,nZF.  
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过期帐||延滞帐overdue account||pastdue account 8@LWg d  
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杂项帐户sundry account #oa>Z.?_V  
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详细帐单||明细表detail account l4+ `x[^  
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呆帐bad account 5EVypw?]x  
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会计项目title of account XKZsX1=@R  
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会计薄||帐薄account-book Kf[.@_TD<1  
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营业报告书||损益计算表account of budiness||business report gI2'[OU  
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借贷细帐||交验帐account rendered p.8  
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明细帐account stated
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与…银行开立一户头to open an account with :NWIUN  
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与…银行建立交易to keep account with /Ta-3Eh!  
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继续记帐to keep account ]9w8[T:O  
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与…有交易to have an account with AD`5:G  
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作成会计帐||有往来帐项to make out an account with fDW:|%{Y,  
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清算||清理债务to make up an account V0 Z8VqV  
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清洁帐目||与…停止交易to close ones account with #*y .C[^5{  
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结帐to close an account H$
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清理未付款to ask an account||to demand an account Vfk"}k/do  
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结清差额to balance the account with |"%OI~^%  
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清算to settle an account||to liquidate an account||to square an account .XeZjoJ$z  
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审查帐目||监查帐目to audit an account T;{}bc&I  
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检查帐目to examine an account h
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转入A的帐户to charge the amount to As account OIw[sum2  
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以计帐方式付款to pay on account 6+ptL-Zt<  
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代理某人||为某人on ones account||on account of one ALO/{:l(  
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为自己计算||独立帐目on ones own account | ~>7_:  
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由某人收益并负风险on ones account and risk||for ones account and risk bW/T}FND  
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由某人负担for ones account||for account of one J
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按某人指示||列入某人帐户by order and for account of one ]Y-> EME:W  
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列入5月份帐目for May account \0;w7tdo  
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编入某中帐项下to pass to the account of||to place to the account of f0%'4t  
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寄出清算书to send in an account||to send in render an account vF@|cTRR)  
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支票薄cheque book &io +*  
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支票陈票人cheque drawer Ag(JSVY  
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持票人cheque holder OQg}E@LZ  
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不记名支票cheque to bearer||bearer cheque v -!Spf  
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记名支票||认人支票cheque to order !T~uxeZ/;  
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到期支票antedated cheque s{Y-Vdx  
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未到期支票postdated cheque @K#}nKN'  
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保付支票certified cheque XA69t2J~F  
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未获兑现支票，退票returned cheque *
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横线支票crossed cheque YXU2UIY<~  
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普通横线general crossing wwa)VgoS[  
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特别横线special crossing ue!4By8T  
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空白支票blank cheque 4C;"4''L  
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失效支票，过期支票stale cheque 2jxh7\zE  
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普通支票open cheque s|:
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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-5}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5^2P\y(?  
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支票换现金||兑现to cash a cheque S=`#X,Wo  
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清理票款to clear a cheque 92/_!P>  
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保证兑现to certify a cheque 1#vi]CX  
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填写支票数额to fill up a cheque MeO2 cy!5q  
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支票上划线to cross a cheque 7)x788Z6  
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开发支票to make out a cheque BIjkW.uf  
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签发支票，开立支票to draw a cheque||to issue a cheque AaDMX,  
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透支支票to overdraw a cheque F%:o6mT  
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背书支票to endorse a cheque VO7&<Y}{x  
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请付票款||清付票款to pay a cheque||to honour a cheque T$o;PJc  
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支票退票to dishonour a cheque ,egbU(:l  
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拒付支票to refuse a cheque jlaC: (6  
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拒付支票to stop payment of a cheque 6JE_rAab  
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提示要求付款to present for payment U{8x.
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见票即付持票人payable to bearer uP2Wy3`V  
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支付指定人payable to order 7Q #A  
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已过期||无效out of date||stale JYa 3xeC;  
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请给出票人R/D||refer to drawer }ZfdjF8N
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <
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文字与数字不一致words and figures differ He}"e&K  
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支票 Ksvk5r&y  
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时间已过account closed X-cP'"  
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更改处应加盖印章alterations require initials dG}*M25  
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时间已过effects not cleared ZKVM9ofXRi  
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停止付款payment stopped {5JYu  
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支票毁损cheque mutilated \1#~]1~ s  
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汇款||寄钱to remit||to send money WWv.kglz  
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寄票供取款||支票支付to send a cheque for payment +jj] tJ$[  
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寄款人a remitter fILD
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收款人a remittee >&)|fV&4  
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国外汇票foreign Bill /@6T~XY M  
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国内汇票inland Bill K#]FUUnj=  
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跟单汇票documentary bill RHuc#b0  
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空头汇票accommodation bill 36
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原始汇票original bill HvW6=d(#  
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改写||换新票据renewed bill I3dUI~}u  
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即期汇票sight bill||bill on demand 9HD5A$  
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…days after date||…days after date…日后付款 1f0ma N  
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…months after date||…months after date…月后付款 %(g!,!l)  
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见票后…日付款…days after sight||…days sight ;ZR^9%+y9  
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见票后…月付款…months after sight||…months sight %QX"oRMn0  
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同组票据set of bills ?,
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单张汇票sola of exchange||sole of exchange avxI%%
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远期汇票usance bill||bill at usance 5!7vD|6  
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长期汇票long bill \-I)dMm[  
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短期汇票short bill K?,`gCN}v  
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逾期汇票overdue bill V-zF'KI[  
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宽限日期days of grace r%^XOw<'  
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电汇telegraphic transfer （T.T） rvBKJ!b0  
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邮汇postal order||postal note （Am.）||post office order||money order 8'Q1'yc  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation Dlo4Wy  
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副保||抵押品||付属担保物collateral security $ iU~p  
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担保书trust receipt||letter of indemnity aKkY)  
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承兑||认付acceptance 7\J A8mm  
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单张承兑general acceptance _JXb|FIp  
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有条件承兑qualified acceptance i@`T_&6l  
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附条件认付conditional acceptance "Kt[jV;6  
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部分认付partial acceptance   A49HYX-l