[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。   oCdWf63D  
会计报表statement of account wl #Bv,xf  
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往来帐目account current "S.5
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现在往来帐||存款额current accout ya3A^&:  
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销货帐account sales g-"@%ps  
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共同计算帐项joint account =#dW^?p  
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未决帐项outstanding account ~wf&78
 
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贷方帐项credit account||creditor account os0fwv  
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借方帐项debit account||debtor account Bee`Pp 2  
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应付帐||应付未付帐account payable \=PnC}
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应收帐||应收未收帐account receivable ")m0{  
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新交易||新帐new account ,Z*&QR  
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未决帐||老帐old account zLEl/yPE  
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现金帐cash account KBJ%$OQV  
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流水帐running account vpnQs#8O  
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暂记帐||未定帐suspense account Kv(2x3("  
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过期帐||延滞帐overdue account||pastdue account -yyim;Nj  
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杂项帐户sundry account X
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详细帐单||明细表detail account N,kPR  
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呆帐bad account lGoP(ki  
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会计项目title of account J>D+/[mFt  
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会计薄||帐薄account-book \e)>]C}h  

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营业报告书||损益计算表account of budiness||business report yV"k:_O{  
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借贷细帐||交验帐account rendered '%Fg+cZN\  
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明细帐account stated S7!+8$2mc_  
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与…银行开立一户头to open an account with 1R-1#<a>&  
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与…银行建立交易to keep account with nj1T
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继续记帐to keep account +DsdzR`Gx,  
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与…有交易to have an account with |lDxk
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作成会计帐||有往来帐项to make out an account with $.+_f,tU  
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清算||清理债务to make up an account Vb @lK~  
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清洁帐目||与…停止交易to close ones account with $./&GOus  
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结帐to close an account #lfW0?Y'  
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清理未付款to ask an account||to demand an account c4f3Dr'xw  
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结清差额to balance the account with h/oC9
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清算to settle an account||to liquidate an account||to square an account f6,?Yex8B  
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审查帐目||监查帐目to audit an account GYt|[GC  
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检查帐目to examine an account <y=+Gh  
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转入A的帐户to charge the amount to As account i7b^b>B|e  
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以计帐方式付款to pay on account der\"?_.  
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代理某人||为某人on ones account||on account of one e-Zul.m  
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为自己计算||独立帐目on ones own account (DkfLadB  
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由某人收益并负风险on ones account and risk||for ones account and risk aH_0EBR
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由某人负担for ones account||for account of one (]` rri*^  
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按某人指示||列入某人帐户by order and for account of one Kk).KgR  
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列入5月份帐目for May account mqtYny'  
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编入某中帐项下to pass to the account of||to place to the account of Jflm-Hhsf  
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寄出清算书to send in an account||to send in render an account *L~? .9R  
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支票薄cheque book X}wo$
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支票陈票人cheque drawer Q_Wg4 n5  
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持票人cheque holder tXuf!  
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不记名支票cheque to bearer||bearer cheque mGa:~x  
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记名支票||认人支票cheque to order Dr76+9'i  
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到期支票antedated cheque U~d%5?q  
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未到期支票postdated cheque T2n3g|4  
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保付支票certified cheque do*aE  
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未获兑现支票，退票returned cheque M[+#*f.T}  
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横线支票crossed cheque 0yv
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普通横线general crossing "$aoIXv  
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特别横线special crossing G
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空白支票blank cheque ky-nP8L}  
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失效支票，过期支票stale cheque QxN1N^a0  
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普通支票open cheque h5pfmN\-5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "DA%vdu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N_S~&(I|  
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支票换现金||兑现to cash a cheque ,[t?$Cy;  
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清理票款to clear a cheque $A-X3d;'\/  
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保证兑现to certify a cheque fK+ 5  
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填写支票数额to fill up a cheque 1}c'UEr%)  
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支票上划线to cross a cheque d1/9 A-{  
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开发支票to make out a cheque q(:L8nKT]  
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签发支票，开立支票to draw a cheque||to issue a cheque kj[boxN  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque `dG;SM$T,  
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请付票款||清付票款to pay a cheque||to honour a cheque e4SS'0|  
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支票退票to dishonour a cheque 9!Q ZuZY  
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拒付支票to refuse a cheque #eOHe4V
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拒付支票to stop payment of a cheque 5 ~?6]=hl  
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提示要求付款to present for payment {%u^O/M  
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见票即付持票人payable to bearer V&:x+swt  
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支付指定人payable to order $.4A?,d  
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已过期||无效out of date||stale NL$z4m0  
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请给出票人R/D||refer to drawer n]$rLm%^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0j(U &  
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文字与数字不一致words and figures differ :Q=y'<  
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支票 3{?X>6T  
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时间已过account closed &Jj|+P-lY  
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更改处应加盖印章alterations require initials U~?VN!<x[  

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时间已过effects not cleared \f^xlX3&`  
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停止付款payment stopped MZQDFuvDxZ  
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支票毁损cheque mutilated v(yJGEf0  
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汇款||寄钱to remit||to send money xA7~"q&u  
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寄票供取款||支票支付to send a cheque for payment ugTsI~aE  
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寄款人a remitter i%.NP;Qq]M  
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收款人a remittee P#V!hfM  
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国外汇票foreign Bill \_,p@r]Q  
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国内汇票inland Bill  :2nsi4  
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跟单汇票documentary bill asYk#;z\"  
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空头汇票accommodation bill ;dUKFdKH}  
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原始汇票original bill @;OsHu
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改写||换新票据renewed bill #d,)Qe[  
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即期汇票sight bill||bill on demand N,qo/At}R[  
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…days after date||…days after date…日后付款 a~jb%i_  
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…months after date||…months after date…月后付款 w;ZT-Fti  
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见票后…日付款…days after sight||…days sight +Xw%X3o)  
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见票后…月付款…months after sight||…months sight ~*1>)P8]#  
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同组票据set of bills >I4BysR  
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单张汇票sola of exchange||sole of exchange -(TC'  
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远期汇票usance bill||bill at usance 3Ed  
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长期汇票long bill 1(Vv-bq$  
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短期汇票short bill J&\Q3_vro9  
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逾期汇票overdue bill l=XZBe*[g'  
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宽限日期days of grace XuJyso9kA  
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电汇telegraphic transfer （T.T） 19GF%+L ,  
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邮汇postal order||postal note （Am.）||post office order||money order Zex~ $r  
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本票promissory note （P/N） X_X7fRC0  
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押汇负责书||押汇保证书letter of hypothecation XO?WxL9k]  
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副保||抵押品||付属担保物collateral security qdk!.A{  
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担保书trust receipt||letter of indemnity Bkq4V$D_  
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承兑||认付acceptance lv]U)p  
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单张承兑general acceptance ?@x$ h  
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有条件承兑qualified acceptance hH>a{7V  
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附条件认付conditional acceptance i885T'  
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部分认付partial acceptance   h{HpI 0q4