[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。   $ndBT+i  
会计报表statement of account LTH,a?lD  
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往来帐目account current ="%88
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现在往来帐||存款额current accout $AMcU5^b7  
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销货帐account sales 7Q~W}`Qv'  
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共同计算帐项joint account uGW#z_{(n  
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未决帐项outstanding account ]W~M?1}  
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贷方帐项credit account||creditor account p:{L fQ  
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借方帐项debit account||debtor account 85] 'I%gT  
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应付帐||应付未付帐account payable %]tW2s"  
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应收帐||应收未收帐account receivable  w+5OI9  
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新交易||新帐new account <8Zs;>YuK  
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未决帐||老帐old account 7*Zm{r@u  
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现金帐cash account ^%g8OP  
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流水帐running account fmUrwI1 %  
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暂记帐||未定帐suspense account ~=oCou`XF  
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过期帐||延滞帐overdue account||pastdue account HyYJ"54  
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杂项帐户sundry account /!/Pk'p=/  
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详细帐单||明细表detail account .uN(44^+x  
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呆帐bad account s(L!]d.S$y  
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会计项目title of account jgkY^l  
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会计薄||帐薄account-book ?\X9Ei  
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营业报告书||损益计算表account of budiness||business report 65RD68a  
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借贷细帐||交验帐account rendered k@[[vj|W  
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明细帐account stated UCTc $3  
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与…银行开立一户头to open an account with YNp-A.o W@  
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与…银行建立交易to keep account with MdTu722  
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继续记帐to keep account a [f}-t9  
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与…有交易to have an account with "tA.`*  
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作成会计帐||有往来帐项to make out an account with r& :v(  
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清算||清理债务to make up an account cBCC/n  
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清洁帐目||与…停止交易to close ones account with sLK$H|%>m  
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结帐to close an account cf%2A1I2W  
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清理未付款to ask an account||to demand an account !4YmaijeN  
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结清差额to balance the account with FJW,G20L  
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清算to settle an account||to liquidate an account||to square an account koj*3@\p/  
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审查帐目||监查帐目to audit an account bGlr>@;-r  
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检查帐目to examine an account :G 5O_T$  
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转入A的帐户to charge the amount to As account QS-X _  
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以计帐方式付款to pay on account 0}g~69Z1=  
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代理某人||为某人on ones account||on account of one -L wz T  
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为自己计算||独立帐目on ones own account [-R[rF  
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由某人收益并负风险on ones account and risk||for ones account and risk GB)< 5I  
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由某人负担for ones account||for account of one d8p5a C+E  
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按某人指示||列入某人帐户by order and for account of one m'uFj !  
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列入5月份帐目for May account G"Hj$  
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编入某中帐项下to pass to the account of||to place to the account of #jPn7  
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寄出清算书to send in an account||to send in render an account P4 #j;k4P  
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支票薄cheque book ,MG`}*N}  
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支票陈票人cheque drawer ` d RqheX  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque Af`Tr6)  
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记名支票||认人支票cheque to order 6-+wfrN2  
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到期支票antedated cheque x1Z*R+|>2  
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未到期支票postdated cheque )RQQhB  
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保付支票certified cheque u^W!$OfZpp  
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未获兑现支票，退票returned cheque q4,/RZhzh  
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横线支票crossed cheque ;^|):x+O  
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普通横线general crossing Hx!eCTO:*  
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特别横线special crossing 6?[SlPPE1  
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空白支票blank cheque zL'S5'<F|  
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失效支票，过期支票stale cheque !YZKa-  
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普通支票open cheque ?CcX>R-/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gyhy0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p1("  
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支票换现金||兑现to cash a cheque &0fV;% N  
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清理票款to clear a cheque #9~,d<H  
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保证兑现to certify a cheque OhlK;hvdB*  
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填写支票数额to fill up a cheque #kA?*i[T  
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支票上划线to cross a cheque
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开发支票to make out a cheque v~jm<{={g  
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签发支票，开立支票to draw a cheque||to issue a cheque u3E =r  
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透支支票to overdraw a cheque )Q>Ao.  
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背书支票to endorse a cheque mg@Ol"2  
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请付票款||清付票款to pay a cheque||to honour a cheque :Ea|FAeK8  
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支票退票to dishonour a cheque z8]@Gh+ (  
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拒付支票to refuse a cheque \i@R5v=zL  
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拒付支票to stop payment of a cheque AI#.+PrC{/  
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提示要求付款to present for payment IYXN}M.=  
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见票即付持票人payable to bearer ?!/8~'xA6  
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支付指定人payable to order gsM^Pu09ud  
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已过期||无效out of date||stale ^blw\;LB  
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请给出票人R/D||refer to drawer VNIl%9:-l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bp5ra9*5+~  
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文字与数字不一致words and figures differ q*` m%3{  
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支票 Hi
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时间已过account closed /V/NL#(R  
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更改处应加盖印章alterations require initials ss-6b^  
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时间已过effects not cleared RJerx:]  
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停止付款payment stopped OW\vbWX  
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支票毁损cheque mutilated w)@Wug  
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汇款||寄钱to remit||to send money M."/"hV`-  
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寄票供取款||支票支付to send a cheque for payment 2(l0Lq*  
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寄款人a remitter @
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收款人a remittee 4aBVO%t  
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国外汇票foreign Bill -wV2 79^b  
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国内汇票inland Bill 2672oFD  
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跟单汇票documentary bill <Y?Z&rNb  
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空头汇票accommodation bill "D_:`@V(  
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原始汇票original bill _1G/qHf^S  
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改写||换新票据renewed bill V^[&4  
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即期汇票sight bill||bill on demand !Ea! "}  
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…days after date||…days after date…日后付款 h>GbJ/^  
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…months after date||…months after date…月后付款 eQ/w Mr  
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见票后…日付款…days after sight||…days sight ^"?a)KC  
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见票后…月付款…months after sight||…months sight aQx6;PC  
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同组票据set of bills ff.k1%wr^  
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单张汇票sola of exchange||sole of exchange \^ds e  
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远期汇票usance bill||bill at usance GZrN,M  
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长期汇票long bill b; C}=gg  
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短期汇票short bill Wgte.K> /  
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逾期汇票overdue bill V||b%Cb1g  
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宽限日期days of grace }1 qQ7}v  
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电汇telegraphic transfer （T.T） (y!bvp[" m  
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邮汇postal order||postal note （Am.）||post office order||money order P<&bAsje  
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本票promissory note （P/N） (,o@/ -o  
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押汇负责书||押汇保证书letter of hypothecation iLBORT!;  
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副保||抵押品||付属担保物collateral security PA ZjA0d  
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担保书trust receipt||letter of indemnity 80Hi v  
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承兑||认付acceptance tc`3-goX  
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单张承兑general acceptance )N- '~<N  
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有条件承兑qualified acceptance G.L}VpopM  
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附条件认付conditional acceptance p({@t =L3g  
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部分认付partial acceptance   EmO[-W|2