[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。   U $2"ZyFii  
会计报表statement of account \{8?HjJEM  
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往来帐目account current KmYSYNr@,  
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现在往来帐||存款额current accout g5OKhL0u  
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销货帐account sales 9*&c2jh  
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共同计算帐项joint account GGQ%/i]:  

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未决帐项outstanding account pK|~G."6e  
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贷方帐项credit account||creditor account #hZ`r5GvTj  
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借方帐项debit account||debtor account [pRRBMho  
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应付帐||应付未付帐account payable z|$ M,?r'  
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应收帐||应收未收帐account receivable 7@1GSO:Yf  
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新交易||新帐new account >lV'}0u)  
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未决帐||老帐old account Tpd|+60g  
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现金帐cash account rk-GQ#SKU  
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流水帐running account Rz#q68  
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暂记帐||未定帐suspense account $3=S\jyfK  
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过期帐||延滞帐overdue account||pastdue account @GWJq 3e  
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杂项帐户sundry account v{X<6^g  
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详细帐单||明细表detail account 0Lf4^9N  
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呆帐bad account FyQr$;r  
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会计项目title of account DF>3)oTF  
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会计薄||帐薄account-book ?C`r3  
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营业报告书||损益计算表account of budiness||business report \ZA@r|=$  
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借贷细帐||交验帐account rendered "AP$)xM-:  
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明细帐account stated 8 iTB  
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与…银行开立一户头to open an account with J&iSS9c  
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与…银行建立交易to keep account with {_mVf FG  
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继续记帐to keep account d N$,AOT  
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与…有交易to have an account with (g*j+i  
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作成会计帐||有往来帐项to make out an account with ah%Ws#&  
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清算||清理债务to make up an account RRXp9{x`  
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清洁帐目||与…停止交易to close ones account with C5~n^I|  
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结帐to close an account ''(rC38  
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清理未付款to ask an account||to demand an account S43J
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结清差额to balance the account with 9|lLce$  
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清算to settle an account||to liquidate an account||to square an account 2lO(f+  
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审查帐目||监查帐目to audit an account !\<a2>4$T  
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检查帐目to examine an account 2QRO$NieV  
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转入A的帐户to charge the amount to As account D;NL*4zt  
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以计帐方式付款to pay on account }%8ZN :  
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代理某人||为某人on ones account||on account of one ;aV3j /  
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为自己计算||独立帐目on ones own account O7Jux-E1C  
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由某人收益并负风险on ones account and risk||for ones account and risk C@6:uiT$  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one } Xo#/9  
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列入5月份帐目for May account u"=]cBRWL6  
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编入某中帐项下to pass to the account of||to place to the account of \ saV8U7B  
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寄出清算书to send in an account||to send in render an account nsRCDUCi  
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支票薄cheque book 7K\
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支票陈票人cheque drawer S-S%IdL  
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持票人cheque holder |CDM(g
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不记名支票cheque to bearer||bearer cheque #{}?=/nJ~-  
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记名支票||认人支票cheque to order  {Nl?  
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到期支票antedated cheque 8 M*+ |  
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未到期支票postdated cheque OJcS%-~  
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保付支票certified cheque PY5&Fwjc  
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未获兑现支票，退票returned cheque UH!(`Z\C  
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横线支票crossed cheque @ b!]Jw  
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普通横线general crossing y0d=  
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特别横线special crossing _eKO:Y[e  
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空白支票blank cheque .g8*K "  
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失效支票，过期支票stale cheque Iq+N0G<j  
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普通支票open cheque KoERg&fY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7_I83$
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y*NzY*V\  
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支票换现金||兑现to cash a cheque ' h7Faj  
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清理票款to clear a cheque TDH^x1P  
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保证兑现to certify a cheque 1$&@wG  
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填写支票数额to fill up a cheque {,%&}kd>  
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支票上划线to cross a cheque I\mF dE  
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开发支票to make out a cheque t /+;#-  
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签发支票，开立支票to draw a cheque||to issue a cheque kq}byv}3I  
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透支支票to overdraw a cheque "Vp nr +6  
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背书支票to endorse a cheque #gC[L=01  
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请付票款||清付票款to pay a cheque||to honour a cheque P(shbi@  
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支票退票to dishonour a cheque wKM9fs  
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拒付支票to refuse a cheque %/A>'p,~  
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拒付支票to stop payment of a cheque l2Sar1~1  
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提示要求付款to present for payment R #wZW&N  
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见票即付持票人payable to bearer ( cs  
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支付指定人payable to order 5SY%B#;5G  
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已过期||无效out of date||stale z206fF  
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请给出票人R/D||refer to drawer uY5|Nmiu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a/V,iCiH  
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文字与数字不一致words and figures differ (7g"ppf  
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支票 4!/QB6   
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时间已过account closed sOLh'x f.  
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更改处应加盖印章alterations require initials Z,)H f  
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时间已过effects not cleared 6,=Z4>  
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停止付款payment stopped *y4g\#o.  
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支票毁损cheque mutilated ^|MS2'  
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汇款||寄钱to remit||to send money v\w*VCjoV  
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寄票供取款||支票支付to send a cheque for payment &0T.o,&y  
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寄款人a remitter 9Z -2MF  
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收款人a remittee 
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国外汇票foreign Bill HW[&q  
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国内汇票inland Bill B9"d7E#wHF  
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跟单汇票documentary bill Nd( I RsH(  
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空头汇票accommodation bill /cClV"S*G  
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原始汇票original bill % (h6m${j  
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改写||换新票据renewed bill JX'}+.\  
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即期汇票sight bill||bill on demand JA{kifu0+  
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…days after date||…days after date…日后付款 ot7f?tF2<J  
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…months after date||…months after date…月后付款 SkV pZh
  
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见票后…日付款…days after sight||…days sight Eet/l]e#a  
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见票后…月付款…months after sight||…months sight hcU^!mp  
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同组票据set of bills Z3o HOy  
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单张汇票sola of exchange||sole of exchange dDiy_Q6  
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远期汇票usance bill||bill at usance >l}v _k*~B  
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长期汇票long bill Y".?j5f?  
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短期汇票short bill DB"z93Mr<K  
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逾期汇票overdue bill w)go79  
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宽限日期days of grace uYFy4E3  
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电汇telegraphic transfer （T.T） {2xc/   
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邮汇postal order||postal note （Am.）||post office order||money order Gf7r!Ur;g  
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本票promissory note （P/N） %7[d5[U~ZA  
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押汇负责书||押汇保证书letter of hypothecation UM1h[#?&V)  
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副保||抵押品||付属担保物collateral security NHdNCHhA>-  
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担保书trust receipt||letter of indemnity 7Or?$  
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承兑||认付acceptance  fs
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单张承兑general acceptance rb.:(d)T  
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有条件承兑qualified acceptance *6(/5V  
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附条件认付conditional acceptance hs)_h^P   
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部分认付partial acceptance   GKXd"8z]