[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。   zqm/<]A*l  
会计报表statement of account e@L?jBj8m  
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往来帐目account current =EUi|T4:  
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现在往来帐||存款额current accout AUPTtc`#Y  
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销货帐account sales g BV66L  
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共同计算帐项joint account Kr74|W=  
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未决帐项outstanding account dPyZzMes=  
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贷方帐项credit account||creditor account c8M'/{4rH  
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借方帐项debit account||debtor account Hb@P Q
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应付帐||应付未付帐account payable ( 2i{8  
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应收帐||应收未收帐account receivable 'v_VyK*w  
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新交易||新帐new account >kG: MJj  
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未决帐||老帐old account _kJW/3eE  
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现金帐cash account VTwJtWnq  
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流水帐running account cj9<!"6  
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暂记帐||未定帐suspense account [E4#|w  
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过期帐||延滞帐overdue account||pastdue account Nk&$b  
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杂项帐户sundry account 8ZvozQE  
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详细帐单||明细表detail account Gs
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呆帐bad account */E5<DO  
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会计项目title of account "I)`gy&  
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会计薄||帐薄account-book B kWoK/f4  
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营业报告书||损益计算表account of budiness||business report 89X`U)W
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借贷细帐||交验帐account rendered |*-&x:p7O  
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明细帐account stated S1oP_A[|  
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与…银行开立一户头to open an account with 'o.A8su,  
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与…银行建立交易to keep account with A6#5 z  
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继续记帐to keep account k x26nDT(  
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与…有交易to have an account with I#U"DwM  
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作成会计帐||有往来帐项to make out an account with 6o!Y^^/U  
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清算||清理债务to make up an account JXA!l?%  
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清洁帐目||与…停止交易to close ones account with `;vJ\$-<  
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结帐to close an account >GV= %  
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清理未付款to ask an account||to demand an account N,M[Opm  
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结清差额to balance the account with "cVJqW  
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清算to settle an account||to liquidate an account||to square an account \sZT[42  
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审查帐目||监查帐目to audit an account yRF %SWO  
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检查帐目to examine an account VQ,;~^Td  
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转入A的帐户to charge the amount to As account V0ig#?]  
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以计帐方式付款to pay on account v3q.,I_  
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为自己计算||独立帐目on ones own account T4lE-g2%M  
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由某人收益并负风险on ones account and risk||for ones account and risk Uxl7O4J@H  
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由某人负担for ones account||for account of one KdTDBC  
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按某人指示||列入某人帐户by order and for account of one 5H!6#pqM  
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列入5月份帐目for May account 7
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编入某中帐项下to pass to the account of||to place to the account of Ht_7:5v&  
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寄出清算书to send in an account||to send in render an account D%%@+3a  
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支票薄cheque book !0DOj["  
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支票陈票人cheque drawer P3op1/Np  
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持票人cheque holder mi&mQQ  
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不记名支票cheque to bearer||bearer cheque ( \o &Gl  
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记名支票||认人支票cheque to order I\WBPI  
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到期支票antedated cheque `Dp_c&9]  
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未到期支票postdated cheque Cj1nll8c  
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保付支票certified cheque W) p?cK`  
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未获兑现支票，退票returned cheque f*E#E=j  
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横线支票crossed cheque /P koqA,  
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普通横线general crossing LnlDCbF;!  
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特别横线special crossing u.9syr  
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空白支票blank cheque /?_5!3KJ  
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失效支票，过期支票stale cheque y\@INA^  
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普通支票open cheque -&Q Ty  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5"mH6%d :8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CA]u3bf~  
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支票换现金||兑现to cash a cheque s~g0VNu Y  
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清理票款to clear a cheque A?4s+A@Eg  
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保证兑现to certify a cheque Sgq" 3(+%,  
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填写支票数额to fill up a cheque u`Abko<D  
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支票上划线to cross a cheque ,ePl>m:Z  
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开发支票to make out a cheque rtC:3fDy  
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签发支票，开立支票to draw a cheque||to issue a cheque sM6o(=>  
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透支支票to overdraw a cheque bmI6OIWl  
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背书支票to endorse a cheque ;X%8I$Ba,  
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请付票款||清付票款to pay a cheque||to honour a cheque fir#5,*q|  
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支票退票to dishonour a cheque ;uN&yj<}a  
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拒付支票to refuse a cheque 0 LQ%tn  
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拒付支票to stop payment of a cheque EqF>=5*  
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提示要求付款to present for payment f6`W(OiE  
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见票即付持票人payable to bearer NS) {D7T  
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支付指定人payable to order ', P_a,\  
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已过期||无效out of date||stale <{IeCir  
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请给出票人R/D||refer to drawer 5,9cD`WR^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5V8`-yO9  
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文字与数字不一致words and figures differ ~toR)=Yv  
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支票 BFZ\\rN`  
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时间已过account closed xtK}XEhG!  
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更改处应加盖印章alterations require initials zICAV -&  
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时间已过effects not cleared 3:bP>l!  
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停止付款payment stopped @ 1FWBH~  
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支票毁损cheque mutilated wlpcuz@  
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汇款||寄钱to remit||to send money * yGlX
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寄票供取款||支票支付to send a cheque for payment 2{S*$K[M  
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寄款人a remitter ^_/gM[H.  
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收款人a remittee A_+*b [P  
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国外汇票foreign Bill zLg_0r*h1  
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国内汇票inland Bill :@S=0|:j  
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跟单汇票documentary bill n6{nx[%7N7  
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空头汇票accommodation bill y2Vc[o(NP  
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原始汇票original bill 8xHjdQr  
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改写||换新票据renewed bill sNJ?Z"5k1h  
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即期汇票sight bill||bill on demand f0g&=k{OD  
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…days after date||…days after date…日后付款 )T@+"Pw8t  
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…months after date||…months after date…月后付款 ?{>5IjL)en  
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见票后…日付款…days after sight||…days sight !DeU8.%  
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见票后…月付款…months after sight||…months sight A{Q~@1  
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同组票据set of bills y |Tv;v1L  
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单张汇票sola of exchange||sole of exchange VM"*@T  
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远期汇票usance bill||bill at usance PSa"u5O  
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长期汇票long bill ooT ~R2u  
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短期汇票short bill JP 8v2) p  
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逾期汇票overdue bill vC5y]1QDd  
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宽限日期days of grace Y--Uo|
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电汇telegraphic transfer （T.T） g [+_T{  
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邮汇postal order||postal note （Am.）||post office order||money order M \3Zj(E/  
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本票promissory note （P/N） W>`#`u  
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押汇负责书||押汇保证书letter of hypothecation Hf$LWPL)lM  
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副保||抵押品||付属担保物collateral security Y/< ],1U  
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担保书trust receipt||letter of indemnity 1]Gp\P}  
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承兑||认付acceptance [\e2 ID;  
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单张承兑general acceptance <',bqsg[  
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有条件承兑qualified acceptance h ?%]uFJC  
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附条件认付conditional acceptance VCUEz
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部分认付partial acceptance   YE\s<$