[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。   zdH kG_PT  
会计报表statement of account rrv%~giU  
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往来帐目account current A5w6]:f2  
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现在往来帐||存款额current accout 1-QS~)+  
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销货帐account sales OZ!^ak  
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共同计算帐项joint account VLN_w$iEq  
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未决帐项outstanding account & ZB  
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贷方帐项credit account||creditor account =mmWl9'mJ  
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借方帐项debit account||debtor account BFW&2  
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应付帐||应付未付帐account payable ei5~&  
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应收帐||应收未收帐account receivable u a `
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新交易||新帐new account W|(1Y D  
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未决帐||老帐old account d*Fj3Wkx  
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现金帐cash account $,fX:x  

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流水帐running account xA[mm  
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暂记帐||未定帐suspense account uhutg,[  
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过期帐||延滞帐overdue account||pastdue account jOD?|tK&  
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杂项帐户sundry account u08mqEa  
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详细帐单||明细表detail account TrR8?-  
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呆帐bad account yyy|Pw4:Z  
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会计项目title of account 1D!<'`)AY  
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会计薄||帐薄account-book 4#hSJ(~7S  
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营业报告书||损益计算表account of budiness||business report ~gRf:VXX=_  
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借贷细帐||交验帐account rendered kX2rp?{  
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明细帐account stated Vj>8a)"B5a  
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与…银行开立一户头to open an account with i@M[>~  
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与…银行建立交易to keep account with mUF,@>o  
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继续记帐to keep account ~Vjl7G\7i  
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与…有交易to have an account with Wbq
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作成会计帐||有往来帐项to make out an account with )~ h}  
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清算||清理债务to make up an account C/6V9;U  
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清洁帐目||与…停止交易to close ones account with M}v/tRI  
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结帐to close an account ysf~|r4s  
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清理未付款to ask an account||to demand an account qVw Io.g!  
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结清差额to balance the account with 2
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清算to settle an account||to liquidate an account||to square an account a8Nh
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审查帐目||监查帐目to audit an account d-r@E3  
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检查帐目to examine an account r/6o \-  
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转入A的帐户to charge the amount to As account !s?nJ(p  
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以计帐方式付款to pay on account DG ;_Vg  
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代理某人||为某人on ones account||on account of one "J8vjr1/  
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为自己计算||独立帐目on ones own account V"G*N<q  
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由某人收益并负风险on ones account and risk||for ones account and risk =wOm}V8N&  
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由某人负担for ones account||for account of one k=JrLfD4  
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按某人指示||列入某人帐户by order and for account of one xQXXC |T  
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列入5月份帐目for May account 5aZ2j26  
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编入某中帐项下to pass to the account of||to place to the account of ?+W9az]+  
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寄出清算书to send in an account||to send in render an account O%
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支票薄cheque book Y^7
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支票陈票人cheque drawer W= Mb  
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持票人cheque holder rrqR}}l  
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不记名支票cheque to bearer||bearer cheque 8WbgSY`  
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记名支票||认人支票cheque to order 
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到期支票antedated cheque !tMuuK?IL=  
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未到期支票postdated cheque O[s{ Gk'>  
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保付支票certified cheque C8 e !H  
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未获兑现支票，退票returned cheque [t7]{d*  
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横线支票crossed cheque d`nVc50  
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普通横线general crossing wztA3ZL*W1  
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特别横线special crossing B}?5]N==]  
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空白支票blank cheque IOoz^/'  
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失效支票，过期支票stale cheque U,gti,IX^  
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普通支票open cheque ryCI>vJz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;SaX;!`39+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %Gj8F4{  
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支票换现金||兑现to cash a cheque O:"*q&;J  
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清理票款to clear a cheque Z]WnG'3N  
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保证兑现to certify a cheque E%v?t1>/  
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填写支票数额to fill up a cheque bi&*9K0  
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支票上划线to cross a cheque ""h)LUrl  
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开发支票to make out a cheque a/U2xq{x  

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签发支票，开立支票to draw a cheque||to issue a cheque |*Yf.-  
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透支支票to overdraw a cheque 7Wa?$6d  
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背书支票to endorse a cheque RQB]/D\BO  
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请付票款||清付票款to pay a cheque||to honour a cheque >'5_Y]h4m|  
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支票退票to dishonour a cheque F3lw@b3])  
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拒付支票to refuse a cheque %?hsoj&k  
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拒付支票to stop payment of a cheque \[>9UC%  
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提示要求付款to present for payment X$b={]b  
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见票即付持票人payable to bearer dj&}G
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支付指定人payable to order DtWwG C  
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已过期||无效out of date||stale ^, i>'T
 
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请给出票人R/D||refer to drawer YEx)"t8E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds rspayO<]3  
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文字与数字不一致words and figures differ W:VP1 :  
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支票 3%<C<(  
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时间已过account closed '!Kf#@';u  
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更改处应加盖印章alterations require initials i!dv0|_  
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时间已过effects not cleared 6a>H|"PNE  
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停止付款payment stopped IdRdW{o  
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支票毁损cheque mutilated }Ewo_P&`  
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汇款||寄钱to remit||to send money ~j@UlP  
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寄票供取款||支票支付to send a cheque for payment ._p""'Sa  
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寄款人a remitter d\XRUO[  
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收款人a remittee bEr.nF  
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国外汇票foreign Bill |r~ uos  
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国内汇票inland Bill ^w6eWzI  
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跟单汇票documentary bill 5(}H ?  
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空头汇票accommodation bill 6hbEO-(  
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原始汇票original bill cy:;)E>/  
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改写||换新票据renewed bill PbUI!Xqe`  
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即期汇票sight bill||bill on demand >7FSH"8[,  
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…days after date||…days after date…日后付款 @c"yAy^t  
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…months after date||…months after date…月后付款 byj[u!{  
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见票后…日付款…days after sight||…days sight 'o8\`\'H!  
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见票后…月付款…months after sight||…months sight )9pBu B  
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同组票据set of bills & ^!v*=z  
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单张汇票sola of exchange||sole of exchange #y`k$20"  
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远期汇票usance bill||bill at usance Gm*Uv6?H?  
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长期汇票long bill {G]`1Q1DR  
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短期汇票short bill Ty iU1,oO  
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逾期汇票overdue bill 0<"tl0p_  
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宽限日期days of grace {9,R@>R  
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电汇telegraphic transfer （T.T） #s/{u RYQ  
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邮汇postal order||postal note （Am.）||post office order||money order 6;[1Jz]?i  
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本票promissory note （P/N） ?RqTbT@~  
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押汇负责书||押汇保证书letter of hypothecation S@;&U1@h  
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副保||抵押品||付属担保物collateral security +,:nm_kQU  
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担保书trust receipt||letter of indemnity qLu8!|QT  
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承兑||认付acceptance u_hE7#i  
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单张承兑general acceptance Bl:{p>-q  
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有条件承兑qualified acceptance 19pND m2H1  
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附条件认付conditional acceptance A )~/~  
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部分认付partial acceptance   Y8{T.\%\+