[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。   '%7]xp  
会计报表statement of account _ o3}Ly}  
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往来帐目account current J<O_N~$$*  
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现在往来帐||存款额current accout +`[Sv%v&L  
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销货帐account sales )SLs  [  
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共同计算帐项joint account eF\C?4  
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未决帐项outstanding account h}_q  
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贷方帐项credit account||creditor account a06q-3zw  
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借方帐项debit account||debtor account .9QQ]fLs  
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应付帐||应付未付帐account payable iHB)wC`u  
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应收帐||应收未收帐account receivable Y6a|\ K|  
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新交易||新帐new account E(#2/E6  
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未决帐||老帐old account 1doqznO  
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现金帐cash account "N_?yA#(j  
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流水帐running account ,~#hHhR_  
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暂记帐||未定帐suspense account `<q5RuU  
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过期帐||延滞帐overdue account||pastdue account c lNP9
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杂项帐户sundry account ;] !  
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详细帐单||明细表detail account uHYI :(O  
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呆帐bad account [Wc 73-  
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会计项目title of account _17"T0  
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会计薄||帐薄account-book XJ"9D#"a>  
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营业报告书||损益计算表account of budiness||business report @u ^Ib33  
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借贷细帐||交验帐account rendered {
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明细帐account stated i!NGX  
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与…银行建立交易to keep account with w

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继续记帐to keep account &("?6%GC  
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与…有交易to have an account with =c|Bu^(Ctw  
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作成会计帐||有往来帐项to make out an account with =Zj9F1E[i  
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清算||清理债务to make up an account C oaqi`v4T  
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清洁帐目||与…停止交易to close ones account with og>f1NwS[  
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结帐to close an account !54%}x)3  
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清理未付款to ask an account||to demand an account <Sz9: hg-  
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结清差额to balance the account with U*-%V$3+w5  
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清算to settle an account||to liquidate an account||to square an account ;G w5
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审查帐目||监查帐目to audit an account giI9- C  
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检查帐目to examine an account }b1P!xb!A  
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转入A的帐户to charge the amount to As account ?f a/}|T  
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以计帐方式付款to pay on account '06[@Cw  
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代理某人||为某人on ones account||on account of one  ]E,  
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为自己计算||独立帐目on ones own account zV%U4P)Dao  
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由某人收益并负风险on ones account and risk||for ones account and risk 4O2O0\o:  
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由某人负担for ones account||for account of one "MlY G6  
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按某人指示||列入某人帐户by order and for account of one 9^ )=N=wV  
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列入5月份帐目for May account fAYm3+.l3  
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编入某中帐项下to pass to the account of||to place to the account of 9FK%"s`  
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寄出清算书to send in an account||to send in render an account CsXIq. 9  
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支票薄cheque book 8h}o5B  
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支票陈票人cheque drawer Fd9ypZs  
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持票人cheque holder YqrieDFay!  
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不记名支票cheque to bearer||bearer cheque w>J|416  
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记名支票||认人支票cheque to order txw:m*(%  
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到期支票antedated cheque +"'cSAK  
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未到期支票postdated cheque )OS^tG [=  
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保付支票certified cheque TFjb1a,)  
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未获兑现支票，退票returned cheque KLrxlD4\  
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横线支票crossed cheque $F"'=+0  
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普通横线general crossing 4i|yEf  
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特别横线special crossing F!(Vg  
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空白支票blank cheque H3CG'?{ _  
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失效支票，过期支票stale cheque !Lkk1zo  
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普通支票open cheque "%]<Co<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 x# MMrV&M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S7a05NO  
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支票换现金||兑现to cash a cheque TP3KT)  
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清理票款to clear a cheque p.@
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保证兑现to certify a cheque xu%_Zt2/?j  
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填写支票数额to fill up a cheque ibP IT!5c  
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支票上划线to cross a cheque <S ae:m4  
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开发支票to make out a cheque w`YN#G  
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签发支票，开立支票to draw a cheque||to issue a cheque ~`97?6*Ra  
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透支支票to overdraw a cheque +-r ~-bs  
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背书支票to endorse a cheque 6nA/LW\x  
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请付票款||清付票款to pay a cheque||to honour a cheque oNhCa>)/  
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支票退票to dishonour a cheque "T@9#7Obu  
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拒付支票to refuse a cheque 'iWDYZ?  
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拒付支票to stop payment of a cheque &g"`J`  
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提示要求付款to present for payment 0`/CoP<U  
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见票即付持票人payable to bearer Te
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支付指定人payable to order $0gGRCCG;  
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已过期||无效out of date||stale _+j#
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请给出票人R/D||refer to drawer F/PH=Dk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @\r 2%M-  
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文字与数字不一致words and figures differ G8zbb  
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支票 /'/i?9:  
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时间已过account closed UxxX8N  
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更改处应加盖印章alterations require initials ~{$c|  
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时间已过effects not cleared qyAn
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停止付款payment stopped P,xIDj4d  
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支票毁损cheque mutilated _%e r,Ed  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment V= -  
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寄款人a remitter ][b|^V  
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收款人a remittee x.4z)2MO  
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国外汇票foreign Bill W9pY=9]p+  
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国内汇票inland Bill a5R. \a<q  
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跟单汇票documentary bill QeC\(4
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空头汇票accommodation bill 4H(8BNgzV  
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原始汇票original bill &A*E)T#>#  
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改写||换新票据renewed bill Y
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即期汇票sight bill||bill on demand *;9
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…days after date||…days after date…日后付款 Sir1>YEm  
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…months after date||…months after date…月后付款 m~*qS4  
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见票后…日付款…days after sight||…days sight 7Y[ q) lv  
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见票后…月付款…months after sight||…months sight \1gAWUt('  
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同组票据set of bills /KWdI P#  
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单张汇票sola of exchange||sole of exchange vT0Op e6m  
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远期汇票usance bill||bill at usance (kB  
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长期汇票long bill NZv8#  
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短期汇票short bill rhQ+ylt8I  
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逾期汇票overdue bill *5BVL_:~J  
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宽限日期days of grace hNZ_= <D!  
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电汇telegraphic transfer （T.T） o g9|}E>  
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邮汇postal order||postal note （Am.）||post office order||money order fJ.=,9:<  
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本票promissory note （P/N） N?{Zrff2"O  
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押汇负责书||押汇保证书letter of hypothecation Q+K]:c  
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副保||抵押品||付属担保物collateral security J+ :3==,  
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担保书trust receipt||letter of indemnity V?JmIor  
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承兑||认付acceptance i=b'_SZ'  
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单张承兑general acceptance Bq~S=bAB>R  
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有条件承兑qualified acceptance ;MYK TE>m  
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附条件认付conditional acceptance \J(~ Nv5!  
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部分认付partial acceptance   T`
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