[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。   OB5`a,5dI  
会计报表statement of account a@V`EEZ  
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往来帐目account current )>|x2q  
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现在往来帐||存款额current accout /V@9!  
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销货帐account sales \bPSy0  
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共同计算帐项joint account a8laP N  
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未决帐项outstanding account [=q&5'FY0  
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贷方帐项credit account||creditor account rsgTd\b  
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借方帐项debit account||debtor account <@z!kl  
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应付帐||应付未付帐account payable *kE<7  
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应收帐||应收未收帐account receivable Tz?0E"yx  
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新交易||新帐new account ]Ll<Z  
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未决帐||老帐old account ;*}tbh3;.  
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现金帐cash account ?|NMJQsa7  
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流水帐running account R Q2DTQ-$  
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暂记帐||未定帐suspense account ,z0~VS:g8  
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过期帐||延滞帐overdue account||pastdue account J=sj+:GS  
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杂项帐户sundry account ')#!M\1,HQ  
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详细帐单||明细表detail account &cHA xker  
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呆帐bad account 0n-S%e5  
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会计项目title of account 5|_El/G  
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会计薄||帐薄account-book w6&p4Jw/H?  
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营业报告书||损益计算表account of budiness||business report K$kI%eGZA  
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借贷细帐||交验帐account rendered Bh ,GQHJ  
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明细帐account stated Ce`#J6lT  
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与…银行开立一户头to open an account with 2qpUUo f  
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与…银行建立交易to keep account with  `RHhc{  
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继续记帐to keep account w 2 1g&  
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与…有交易to have an account with W'"p:Uhq  
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作成会计帐||有往来帐项to make out an account with Mem1X rBH  
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清算||清理债务to make up an account ioJ|-@!#o  
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清洁帐目||与…停止交易to close ones account with d*R('0z{  
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结帐to close an account pKkBAr,  
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清理未付款to ask an account||to demand an account i{biQ|,.sL  
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结清差额to balance the account with S1U>Q~ZPA  
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清算to settle an account||to liquidate an account||to square an account |32uC3?o  
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审查帐目||监查帐目to audit an account 6 <Txkk  
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检查帐目to examine an account W*~[
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转入A的帐户to charge the amount to As account bBY7^k  
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以计帐方式付款to pay on account s(pNg?R  
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代理某人||为某人on ones account||on account of one 9w.ZXd  
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为自己计算||独立帐目on ones own account j2s{rQQ  
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由某人收益并负风险on ones account and risk||for ones account and risk j7yUya&
 
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由某人负担for ones account||for account of one @Px_\w  
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按某人指示||列入某人帐户by order and for account of one #Q/xQ`+|.  
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列入5月份帐目for May account sI`oz
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编入某中帐项下to pass to the account of||to place to the account of jE!?;} P1  
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寄出清算书to send in an account||to send in render an account IgEVz^W?h  
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支票薄cheque book Bpp(5  

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支票陈票人cheque drawer z6Zd/mt~x  
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持票人cheque holder +HEL^  
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不记名支票cheque to bearer||bearer cheque 22R ,  
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记名支票||认人支票cheque to order ]u47]L#  
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到期支票antedated cheque uo3o[H&#  
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未到期支票postdated cheque __i))2  
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保付支票certified cheque 9^@#Ua  
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未获兑现支票，退票returned cheque E+P-)bRa  
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横线支票crossed cheque 'h>CgR^NM1  
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普通横线general crossing .x_F4#Ka  
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特别横线special crossing m">2XGCn  
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空白支票blank cheque 8:k-]+#o  
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失效支票，过期支票stale cheque k.wm{d]J  
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普通支票open cheque ( \7Yo^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U\6Ee-1#_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4x_# 1 -  
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支票换现金||兑现to cash a cheque eMUsw5=  
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清理票款to clear a cheque rXVRX#Lh  
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保证兑现to certify a cheque <4%PT2R  
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填写支票数额to fill up a cheque G9h Bp  
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支票上划线to cross a cheque aV G4Df  
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开发支票to make out a cheque )`}4rD^b  
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签发支票，开立支票to draw a cheque||to issue a cheque n@9R|biO  
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透支支票to overdraw a cheque /qweozW_+  
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背书支票to endorse a cheque 2UEjn>2  
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请付票款||清付票款to pay a cheque||to honour a cheque (BY5omlh  
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支票退票to dishonour a cheque g  I4Rku  
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拒付支票to refuse a cheque :xsNn55b  
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拒付支票to stop payment of a cheque DQ= /J
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提示要求付款to present for payment B#[.
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见票即付持票人payable to bearer &#<>fT_  
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支付指定人payable to order }Bn
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已过期||无效out of date||stale !Q5NV4gd+  
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请给出票人R/D||refer to drawer ~3qt<"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wak'L5GQE  
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文字与数字不一致words and figures differ :U/x(  
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支票 B"2#}HM  
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时间已过account closed t(=Z@9)]4F  
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更改处应加盖印章alterations require initials `6 ?.ihV  
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时间已过effects not cleared zOA2chy4  
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停止付款payment stopped ]$i~;f 8I  
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支票毁损cheque mutilated ($[)Tcq*~  
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汇款||寄钱to remit||to send money P%Tffsl  
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寄票供取款||支票支付to send a cheque for payment 1eMz"@Q9  
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寄款人a remitter f/{*v4!  
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收款人a remittee A7=k9|  
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国外汇票foreign Bill c`xgz# ]v  
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国内汇票inland Bill Or,W2  
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跟单汇票documentary bill ayh=@7*  
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空头汇票accommodation bill 5Z a%EaW%G  
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原始汇票original bill ^]ig*oS\`  
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改写||换新票据renewed bill <T+{)FV  
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即期汇票sight bill||bill on demand 6gTc)rhRT  
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…days after date||…days after date…日后付款 =gQ^,x0R9  
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…months after date||…months after date…月后付款 ?z0N-A2C2  
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见票后…日付款…days after sight||…days sight ]3]=RuQK2  
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见票后…月付款…months after sight||…months sight W.Z`kH *B  
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同组票据set of bills t$g@+1p4  
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单张汇票sola of exchange||sole of exchange S pk8u4  
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远期汇票usance bill||bill at usance D";@)\jN  
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长期汇票long bill %jn)=;\  
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短期汇票short bill p} {H%L  
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逾期汇票overdue bill 8p_6RvG  

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宽限日期days of grace "{[\VsX|c  
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电汇telegraphic transfer （T.T） oS^KC}X  
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邮汇postal order||postal note （Am.）||post office order||money order i!)\m0Wm  
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本票promissory note （P/N） 9e
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押汇负责书||押汇保证书letter of hypothecation < n/ 2  
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副保||抵押品||付属担保物collateral security }=Ul8 <  
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担保书trust receipt||letter of indemnity SEVB.;  
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承兑||认付acceptance ERia5HnoD,  
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单张承兑general acceptance b!bg sd  
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有条件承兑qualified acceptance <Zvvx  
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附条件认付conditional acceptance `QtkC>[  
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部分认付partial acceptance   u`D _