[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。    AT -  
会计报表statement of account *?x[pqGq  
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往来帐目account current _x]q`[Dih  
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现在往来帐||存款额current accout bNG7A[|B  
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销货帐account sales wl0i3)e:  
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共同计算帐项joint account `G<|5pe  
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未决帐项outstanding account Dq<!wtFG[  
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贷方帐项credit account||creditor account 2!nz>K  
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借方帐项debit account||debtor account +-PFISa<r  
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应付帐||应付未付帐account payable `C)|}qcC  
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应收帐||应收未收帐account receivable PX5U)  
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新交易||新帐new account #RWmP$+#=  
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未决帐||老帐old account 2T-3rC)  
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现金帐cash account %!V=noo  
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流水帐running account : G0^t
 
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暂记帐||未定帐suspense account pTE.,~-J^j  
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过期帐||延滞帐overdue account||pastdue account r=ht:+m  
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杂项帐户sundry account k^Uk=)9  
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详细帐单||明细表detail account cQ`+ A|q  
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呆帐bad account h2 mU  
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会计项目title of account gpe-)hD@R  
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会计薄||帐薄account-book Bt1&C?_$T  
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营业报告书||损益计算表account of budiness||business report ] KR\<MJK  
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借贷细帐||交验帐account rendered =]hPX  
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明细帐account stated * 57y.](w  
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与…银行开立一户头to open an account with <P)0Yu  
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与…银行建立交易to keep account with :Y >M/ /0  
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继续记帐to keep account aBx8wl*Vm  
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与…有交易to have an account with LG3:V'|  
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作成会计帐||有往来帐项to make out an account with ]>\!}\R<  
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清算||清理债务to make up an account ^qD@qJ  
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清洁帐目||与…停止交易to close ones account with M<x W)R  
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结帐to close an account Sxw%6Va]p  
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清理未付款to ask an account||to demand an account ~Q )137u]P  
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结清差额to balance the account with j*a Yh^  
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清算to settle an account||to liquidate an account||to square an account [rt+KA  
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审查帐目||监查帐目to audit an account ^,.G<2Kx&  
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检查帐目to examine an account i
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转入A的帐户to charge the amount to As account ages-Z_X  
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以计帐方式付款to pay on account LBlaDw  
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代理某人||为某人on ones account||on account of one - :0{  
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为自己计算||独立帐目on ones own account G1d!a6>  
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由某人收益并负风险on ones account and risk||for ones account and risk >qSaF  
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由某人负担for ones account||for account of one xCd9b:jG  
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按某人指示||列入某人帐户by order and for account of one cN>z`xl  
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列入5月份帐目for May account xpf\S10e  
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编入某中帐项下to pass to the account of||to place to the account of %EuXL% B  
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寄出清算书to send in an account||to send in render an account RoXU>a:nS  
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支票薄cheque book z/7H/~d  
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支票陈票人cheque drawer N~-N Q  
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持票人cheque holder T|p$Ddt`+  
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不记名支票cheque to bearer||bearer cheque $4V ~hI4  
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记名支票||认人支票cheque to order q_8qowu"  
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到期支票antedated cheque TA=Ij,z~  
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未到期支票postdated cheque :L9\`&}FS  
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保付支票certified cheque -t %.I=|  
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未获兑现支票，退票returned cheque U %Aj~K^b  
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横线支票crossed cheque Hux#v>e  
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普通横线general crossing <acAc2  
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特别横线special crossing CQsVGn{x  
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空白支票blank cheque eU
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失效支票，过期支票stale cheque ,[+gE\z{{u  
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普通支票open cheque X>F/0/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "S#0QH%5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  UX2`x9  
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支票换现金||兑现to cash a cheque 5Z6$90!k  
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清理票款to clear a cheque u;~/B[  
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保证兑现to certify a cheque E+>Qpy  
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填写支票数额to fill up a cheque A(Ugam~}  
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支票上划线to cross a cheque rt!5Tl+v  
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开发支票to make out a cheque ph%/;?wY  
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签发支票，开立支票to draw a cheque||to issue a cheque hUB_[#8#  
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透支支票to overdraw a cheque /V2^/`&;a  
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背书支票to endorse a cheque ArbfA~jXB  
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请付票款||清付票款to pay a cheque||to honour a cheque [$;6LFs
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支票退票to dishonour a cheque *s S7^OZ*  
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拒付支票to refuse a cheque EUu"H` E+  
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拒付支票to stop payment of a cheque }R;.~F  
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提示要求付款to present for payment uqXvN'Jr  
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见票即付持票人payable to bearer 506B =  
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支付指定人payable to order |Eu_K`  
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已过期||无效out of date||stale 6p1\#6#@  
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请给出票人R/D||refer to drawer )~rfx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N&]v\MjI62  
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文字与数字不一致words and figures differ t>)iC)^u
 
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支票 o+4/L)h  
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时间已过account closed c*-8h{}  
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更改处应加盖印章alterations require initials yM}}mypS  
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时间已过effects not cleared ig4wwd@|  
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停止付款payment stopped d rnqX-E;  
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支票毁损cheque mutilated kTb.I;S  
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汇款||寄钱to remit||to send money R7;SZo  
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寄票供取款||支票支付to send a cheque for payment x%23oPM  
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寄款人a remitter ]W7(}~m  
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收款人a remittee (Z"QHfO'  
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国外汇票foreign Bill U_v{Vs  
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国内汇票inland Bill D M(WYL{
 
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跟单汇票documentary bill rUEoz|e4a  
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空头汇票accommodation bill o90SXa&l/  
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原始汇票original bill jY EB`&  
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改写||换新票据renewed bill ";E Mu(IXb  
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即期汇票sight bill||bill on demand FL% GW:  
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…days after date||…days after date…日后付款 2ME"=!&5  
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…months after date||…months after date…月后付款 @GqPU,RO  
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见票后…日付款…days after sight||…days sight _/bFt6  
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见票后…月付款…months after sight||…months sight h^^zR)EVb  
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同组票据set of bills zIt-mU  
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单张汇票sola of exchange||sole of exchange J01w\#62pQ  
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远期汇票usance bill||bill at usance $fhrGe  
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长期汇票long bill E]w1!Ah M  
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短期汇票short bill +jYO?uaT  
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逾期汇票overdue bill /Y5I0Ko Uw  
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宽限日期days of grace B04%4N.g"X  
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电汇telegraphic transfer （T.T） (1H_V(  
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邮汇postal order||postal note （Am.）||post office order||money order cnvxTI<  
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本票promissory note （P/N） 1)(p=<$  
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押汇负责书||押汇保证书letter of hypothecation k1Zu&4C\  
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副保||抵押品||付属担保物collateral security zrk/}b0j  
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担保书trust receipt||letter of indemnity {:m5<6?x)  
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承兑||认付acceptance .O @ bX)  
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单张承兑general acceptance >0)E\_ u  
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有条件承兑qualified acceptance i,rP/A^q  
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附条件认付conditional acceptance ac>}$Uw)  
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部分认付partial acceptance   @iB**zR/