[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。   -6`;},Yr  
会计报表statement of account mB`D}g$  
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往来帐目account current c" +zgP  
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现在往来帐||存款额current accout &{ZSE^  
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销货帐account sales *T1~)z}j<  
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共同计算帐项joint account Xm|ib%no  
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未决帐项outstanding account J
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贷方帐项credit account||creditor account bi$VAYn.^  
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借方帐项debit account||debtor account \|t{e8}  
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应付帐||应付未付帐account payable  iSiDSeW8  
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应收帐||应收未收帐account receivable L/i(KF{  
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新交易||新帐new account %K1")s  
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未决帐||老帐old account mCdgKr|n  
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现金帐cash account m@\ZHbq  
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流水帐running account >qh?L#Fk  
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暂记帐||未定帐suspense account :(p)1=I  
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过期帐||延滞帐overdue account||pastdue account A5nO=  
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杂项帐户sundry account d8OL!Rk  
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详细帐单||明细表detail account i9m*g*"2  
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呆帐bad account o2uj =Gnx  
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会计项目title of account
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会计薄||帐薄account-book ~?U*6P)o  
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营业报告书||损益计算表account of budiness||business report ~cqryr9  
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借贷细帐||交验帐account rendered ,1UZv>}S  
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明细帐account stated sl|_=oXT  
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与…银行开立一户头to open an account with ]axh*J3 `i  
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与…银行建立交易to keep account with Tg ?x3?kw  
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继续记帐to keep account }!d;(/)rb  
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与…有交易to have an account with KfY$ka[}"S  
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作成会计帐||有往来帐项to make out an account with (pR.Abq  
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清算||清理债务to make up an account ktH8as^54!  
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清洁帐目||与…停止交易to close ones account with JXU2CyMY  
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结帐to close an account \f
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清理未付款to ask an account||to demand an account j 6)Y   
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结清差额to balance the account with E^Gg '
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清算to settle an account||to liquidate an account||to square an account  _^t-9  
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审查帐目||监查帐目to audit an account RMXzU  
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检查帐目to examine an account WE!v SZ3R  
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转入A的帐户to charge the amount to As account K%g;NW  
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以计帐方式付款to pay on account  u\e\'\  
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代理某人||为某人on ones account||on account of one 3.R#&Zxt  
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为自己计算||独立帐目on ones own account pw020}`  
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由某人收益并负风险on ones account and risk||for ones account and risk QB{rVI>mI!  
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由某人负担for ones account||for account of one qoU3"8  
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按某人指示||列入某人帐户by order and for account of one 5F $V`kYT  
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列入5月份帐目for May account e]>ori 8  
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编入某中帐项下to pass to the account of||to place to the account of  -7]Xjb5  
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寄出清算书to send in an account||to send in render an account e(B9liXM  
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支票薄cheque book JqUADm  
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支票陈票人cheque drawer gQWd&)'muf  
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持票人cheque holder T5lQIr@a  
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不记名支票cheque to bearer||bearer cheque Y;J*4k]  
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记名支票||认人支票cheque to order )|#%Czd4  
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到期支票antedated cheque %i{;r35M;9  
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未到期支票postdated cheque Fw4*  
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保付支票certified cheque p
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未获兑现支票，退票returned cheque 3HV%4nZLf  
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横线支票crossed cheque x ,/TXTZ6  
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普通横线general crossing 43:t \  
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特别横线special crossing |lQ;ALH!  
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空白支票blank cheque P8yIegPY  
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失效支票，过期支票stale cheque Iq5pAHm>M6  
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普通支票open cheque jRZ%}KX  
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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..<iNQE5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lP<I|O=z  
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支票换现金||兑现to cash a cheque ?r_kyuU  
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清理票款to clear a cheque "cUg>a3  
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保证兑现to certify a cheque ,{}#8r`+*  
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填写支票数额to fill up a cheque m\0cE1fir  
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支票上划线to cross a cheque kToOIx  
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开发支票to make out a cheque jZ9[=?   
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签发支票，开立支票to draw a cheque||to issue a cheque hSV@TL  
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透支支票to overdraw a cheque ? Nj)6_&  
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背书支票to endorse a cheque ]
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请付票款||清付票款to pay a cheque||to honour a cheque ;Rnhe_A.  
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支票退票to dishonour a cheque \_ow9vU
 
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拒付支票to refuse a cheque d0UZ+ RR#  
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拒付支票to stop payment of a cheque ;bjnL>eW  
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提示要求付款to present for payment f\o R:%  
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见票即付持票人payable to bearer Jq1 n0O  
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支付指定人payable to order 8F6h#%9  
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已过期||无效out of date||stale PdE>@0X?M  
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请给出票人R/D||refer to drawer #x)}29%e#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /tC9G@Hl  
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文字与数字不一致words and figures differ /H&aMk}J@y  
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支票 ^ KOzCLC  
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时间已过account closed <Jwo?[a  
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更改处应加盖印章alterations require initials 1uM/2sX  
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时间已过effects not cleared -1mvhR~  
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停止付款payment stopped Iw RQL%  
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支票毁损cheque mutilated G"Pj6QUva  
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汇款||寄钱to remit||to send money NcM3P 
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寄票供取款||支票支付to send a cheque for payment *1,=qRjL  
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寄款人a remitter o16~l]Z|f  
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收款人a remittee JD-Becz  
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国外汇票foreign Bill F vA|1c  
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国内汇票inland Bill W U0UG$o`  
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跟单汇票documentary bill ZmP1C`>  
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空头汇票accommodation bill .W-=x,`hY4  
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原始汇票original bill -BjEL;  
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改写||换新票据renewed bill \CDAFu#  
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即期汇票sight bill||bill on demand n } TTq6B  

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…days after date||…days after date…日后付款 #yX^?+Rc  
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…months after date||…months after date…月后付款 @X|ok*v`  
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见票后…日付款…days after sight||…days sight svF*@(-P#  
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见票后…月付款…months after sight||…months sight ;g6 nHek  
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同组票据set of bills YdPlN];[  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance 7eTA`@v5A  
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长期汇票long bill K~P76jAe$  
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短期汇票short bill %L.lkR
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逾期汇票overdue bill }o~Tw?z-|  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） \ro~-n+o  
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邮汇postal order||postal note （Am.）||post office order||money order I #Arr#%  
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本票promissory note （P/N） ;""-[4C  
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押汇负责书||押汇保证书letter of hypothecation 6,sR avs  
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副保||抵押品||付属担保物collateral security Fo--PtY`p  
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担保书trust receipt||letter of indemnity 18l~4"|fk  
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承兑||认付acceptance B'<O)"1w  
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单张承兑general acceptance p1[WGeV  
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有条件承兑qualified acceptance + xkMW%e<  
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附条件认付conditional acceptance ]kU~#WT  
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部分认付partial acceptance   C 6:pY-